1 Regular Council Meeting Monday, June 10, 2013
The Appomattox Town Council held a regular council meeting on Monday, June 10, 2013 at 7:30 p.m. at the Appomattox Municipal Building, 210 Linden Street, Appomattox, Virginia with Mayor Harvey presiding.
Members present: Timothy W. “Timmy” Garrett, C. Lewis McDearmon, Jr., Mary Lou Spiggle, N. H. “Jimmy” Mayberry, Steven T. “Steve” Conner and Claudia Puckette.
Others: Stephanie James, Katrina Koetring, Carlton Duck, Stacey Wilkes, Town Treasurer; Bill Gillespie, Interim Town Manager and Roxanne W. Paulette, Clerk of Council.
Mayor Harvey called the meeting to order and welcomed all guests and visitors.
Rev. Carlton Duck delivered the invocation.
Rev. Carlton Duck led the Pledge of Allegiance.
Scheduled Public Appearances – None
Mayor’s Comments – None
Consent Agenda On a motion by Mr. Mayberry, seconded by Mr. Conner, Council voted to approve the consent agenda of June 10, 2013 as presented. All members present voting aye. Motion carried.
Unfinished Business – none
2 Regular Council Meeting Monday, June 10, 2013
New Business –
On a motion by Mr. McDearmon, seconded by Mr. Conner, Council voted to approve the following resolution amending the FY 2013 Operating Budget and carryover appropriations from FY 2012 to be spending during FY 2013. All members present voting aye. Motion carried.
FY 2013 Budget Amendment
NOW THEREFORE, BE IT RESOLVED, that the Appomattox Town Council does hereby amend the FY 2012-2013 Operating Budget of the General Fund, Water Fund, and Sewer Fund to carryover appropriations from FY 2012 to be spent during FY 2013 for the retirement of debt and completion of the public works building as follows:
Water Fund Expenditures Equipment Lease VRA Net Increase in Budget
Water Fund Revenues Use of Unassigned Fund Balance Net Increase in Budget
Sewer Fund Expenditures Equipment Lease VRA Net Increase in Budget
Sewer Fund Revenues Use of Unassigned Fund Balance Net Increase in Budget
General Fund Expenditures Equipment Lease VRA Property Maintenance and Construction Net Increase in Budget
General Fund Revenues General Fund – Use of Unassigned Fund Balance Net Increase in Budget
$ 53,677 $ 53,677
$ 53,677 $ 53,677
$ 33,548 $ 33,548
$ 33,548 $33,548
$ 80,516 $251,308 $331,824
$331,824 $331,824
3 Regular Council Meeting Monday, June 10, 2013
On a motion by Ms. Spiggle, seconded by Mr. Garrett, Council voted to adopt an Appropriations Resolution adopting the FY 2014 Budget for the Town of Appomattox. All members present voting aye. Motion carried.
AN APPROPRIATIONS RESOLUTION OF THE APPOMATTOX TOWN COUNCIL ADOPTING THE FISCAL YEAR 2013-2014 BUDGET FOR THE TOWN OF APPOMATTOX, VA.
SECTION I: WHEREAS, Section 5-72, Appomattox Town Code and Section 15.2-2503, Code of Virginia, require that the governing body shall approve the budget and fix a tax rate for the budget year no later than the date on which fiscal year begins; and,
SECTION II: WHEREAS, the proposed Fiscal Year 2013-2014 Budget was published on May 1, 2013 in the Times-Virginian, Appomattox, Virginia, pursuant to Section 15.2-2506, Code of Virginia, and public hearing was subsequently held on the proposed budget on Monday, May 13, 2013;
SECTION III: NOW, THEREFORE, BE IT RESOLVED, that the Appomattox Town Council meeting in General Session on June 10, 2013, does hereby approve the following General Fund Expenditures by Category for Fiscal Year 2013-2014;
GENERAL FUND; EXPENDITURES BY CATEGORY: Council Administrative Department Professional Police Department Tourism Department Fire Department Public Works Department Sanitation Department Property Maintenance & Construction Town Shop Donation/Contributions Zoning Town Office TOTAL GENERAL FUND EXPENSES
38,320. 271,231. 45,000. 46,932. 75,060. 30,000. 460,411. 94,000. 395,746. 13,250. 4,500. 22,000. 22,250. 1,518,700.
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SECTION IV: BE IT FURTHER RESOLVED, that the Appomattox Town Council hereby establishes the property tax rate at $.13 per $100.00 of assessed value for real estate, $.55 per $100.00 of assessed value for personal property, $.55 per $100.00 of assessed value for machinery and tools, and $.13 per $100.00 of assessed value for mobile homes; and,
BE IT FURTHER RESOLVED, in accordance with the requirements set forth in Section 58.1- 3524(C)(2) and Section 58.1-3912(E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly any qualifying vehicle sitused within the Town commencing January 1, 2013, shall receive personal property tax relief in the following manner:
• Personal use vehicles valued at $1,000 or less will be eligible for 100% tax relief; • Personal use vehicles valued at $1,001 to $20,000 will be eligible for 60% tax relief; • Personal use vehicles valued at $20,001 or more shall only receive 60% tax relief on the
first $20,000 of value; and
• All other vehicles which do not meet the definition of “qualifying” (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program.
SECTION V: BE IT FURTHER RESOLVED, that the Appomattox Town Council does hereby approve the following General Fund revenue estimates for Fiscal Year 2013-2014;
GENERAL FUND; REVENUES BY CATEGORY: Current Taxes – Real Estate Current Taxes – Personal Property Delinquent Taxes Penalties & Interest Bank Stock Tax Meals Tax Lodging Tax Franchise Tax Consumption Tax Vehicle License Tax Business License Zoning Interest Rental of Misc. Property Motor Vehicle Tax Sales Tax Aid to Police Department (HB599) Fire Programs Miscellaneous Tourism Grant
175,000. 100,000. 10,000. 1,500. 130,000. 736,000. 30,000. 5,700. 7,000. 23,000. 160,000. 2,000. 12,000. 5,000. 3,000. 60,000. 42,000. 8,000. 3,000. 5,000.
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Other Reimbursable TOTAL GENERAL FUND REVENUES
500. 1,518,700.
SECTION VI: BE IT FURTHER RESOLVED, that the Appomattox Town Council does hereby approve the following Water Fund Expenditures for Fiscal Year 2013-2014;
WATER FUND; EXPENDITURES BY CATEGORY: Water Department TOTAL WATER EXPENDITURES
492,395. 492,395.
SECTION VII: BE IT FURTHER RESOLVED, that the Appomattox Town Council does hereby approve the following Water Fund Revenue estimates for Fiscal Year 2013-2014;
WATER FUND; REVENUES BY CATEGORY: Water Sales Connection Fees Penalty Fees Availability Fees Reconnect Fees County Water Line Maintenance Miscellaneous Interest Rental of Misc. Property Use of Beginning Balance - CD TOTAL WATER REVENUES
340,000. 3,000. 15,000. 5,000. 7,000. 36,000. 300. 4,000. 80,000. 2,095. 492,395.
SECTION VIII: BE IT FURTHER RESOLVED, that the Appomattox Town Council does hereby approve the following Sewer Fund Expenditures for Fiscal Year 2013-2014;
SEWER FUND; EXPENDITURES BY CATEGORY: Sewer Department TOTAL SEWER EXPENDITURES
794,600. 794,600.
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SECTION IX: BE IT FURTHER RESOLVED, that the Appomattox Town Council does hereby approve the following Sewer Fund Revenue estimates for the Fiscal Year 2013-2014;
SEWER FUND; REVENUES BY CATEGORY: Sewer Sales Connection Fees Availability Fees County Reimbursement SBR & IDA PS Park Service Maintenance Interest TOTAL SEWER REVENUES
705,800. 2,500. 2,500. 77,000. 1,800. 5,000. 794,600.
SECTION X: BE IT FURTHER RESOLVED, that the Appomattox Town Council may amend the Fiscal Year 2013-2014 Town Budget from time to time pursuant to Section 15.2-2507, Code of Virginia; and,
SECTION XI: BE IT FURTHER RESOLVED, by the Town Council of Appomattox, Virginia that the Fiscal Year Budget for 2013-2014 is hereby adopted, effective July 1, 2013 and the monies necessary to fund it are hereby appropriated and shall be certified by the Clerk of Council and maintained as an archive document with the official minutes of the Town Council of Appomattox, Virginia.
Adopted this 10th day of June, 2013.
Attest:
Roxanne W. Paulette, Town Clerk
Paul D. Harvey, Mayor
7 Regular Council Meeting Monday, June 10, 2013
On a motion by Mr. McDearmon, seconded by Mr. Garrett, Council voted to adopt the resolution establishing a water and sewer policy for Fiscal Year 2013 – 2014. All members present voting aye. Motion carried.
A RESOLUTION ESTABLISHING A WATER AND SEWER POLICY FOR FISCAL YEAR 2013-2014
WHEREAS, the Town Council of the Town of Appomattox is enabled by the Code of Virginia to impose certain fees in connection with the exercise of its various municipal powers; and,
WHEREAS, the Town Council of the Town of Appomattox desires to establish a WATER AND SEWER POLICY including User Charges and Connection and Availability Fees Administrative Policy for the convenience and benefit of town residents and businesses;
BE IT RESOLVED, that the following WATER AND SEWER POLICY for Fiscal Year 2013-2014 is hereby approved; and,
BE IT FURTHER RESOLVED, that where a charge listing on this WATER AND SEWER POLICY is at variance with the same fee listed in a lawfully adopted regulation, resolution or ordinance of the Town of Appomattox for the Fiscal Year 2013-2014, the fee listed in the lawfully adopted regulation, resolution or ordinance of the Town of Appomattox for the Fiscal Year 2013-2014 shall apply:
a) Proposed Water and Sewer Connection Fees:
Water • Standard ¾” water connection with water main located on same side of the road as
the residents $1,200.00 $1,500.00.
• 1” Water Connection - $2,000.00
• Multi-Family/Unit - $1,200.00
• For connection larger than ¾”, and require installing service line across any
primary or secondary roads, cost of connection shall be at cost of materials and
labor.
Sewer • Standard 4” residential connection with sewer main located on the same side of the
as the residents $1,900.00 $2,200.00.
• 6” Sewer Connection - $2,600.00
• For connection larger than the standard, and or installing service line across any primary or secondary roads, cost of connection shall be at cost of materials and labor.
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b) Proposed Water and Sewer Availability Fees:
Single Family Dwelling ¾” Water & 4” Sewer 1” Water & 6” Sewer
WATER $1200.00 $2,500.00 $3,500.00
SEWER $1900.00 $3,000.00 $5,000.00
BE IT RESOLVED, by the Town Council of Appomattox, Virginia that the Water and Sewer Policy listing for 2013-2014 is hereby adopted, effective July 1, 2013 and shall be certified by the Clerk of Council and maintained as an archive document with the official minutes of the Town Council of Appomattox, Virginia.
Adopted this 10th day of June 2013.
Roxanne W. Paulette, MMC, Town Clerk
9 Regular Council Meeting Monday, June 10, 2013
On a motion by Mr. Mayberry, seconded by Ms. Spiggle, Council voted to amend and reeanact the Code of the Town of Appomattox, Chapter 33, Procurement Policy by amending §33-3. All members present voting aye. Motion carried.
AN ORDINANCE TO AMEND AND REENACT the Code of the Town of Appomattox, Chapter 33, PROCUREMENT POLICY by amending §33-3.
Be it ordained by the Council of the Town of Appomattox, as follows:
Section 1. Chapter 33, Section 3 shall be amended and reenacted as follows:
Chapter 33. PROCUREMENT POLICY
[HISTORY: Adopted by the Town Council of the Town of Appomattox 3-23-1998; amended in its entirety 12-8-2008. Subsequent amendments noted where applicable.]
§ 33-1. Intent.
A. The purpose of this document is to promulgate the policies of the Town of Appomattox pertaining to procurement of goods and services. This policy will ensure conformance with the public procurement provisions of the Code of Virginia. State law reference: Code of Virginia, Title 2.2, Ch. 43.
B. The end that the Town obtain high quality goods and services at a reasonable cost, that all procurement procedures be conducted in a fair and impartial manner with avoidance of any impropriety, that all qualified vendors have access to Town business and that no offerer be arbitrarily or capriciously excluded, it is the intent of the Appomattox Town Council that competition be sought to the maximum practical degree, that the rules governing contract award be made clear in advance of the competition, that specifications reflect the needs of the Town rather than being drawn to favor a particular vendor, and that the Town and vendor freely exchange information concerning what is to be procured and what is offered.
C. This policy is intended to supersede and override any earlier purchase or spending policy adopted by the Appomattox Town Council.
§ 33-2. General.
A. The Town Manager is designated as the Purchasing Agent for the Town of Appomattox and as such it shall be the Purchasing Agent's responsibility to ensure that the provisions of this policy are followed.
B. The provisions of Chapter 43 of Title 2.2 of the Code of Virginia, 1950, as amended, otherwise known as the Virginia Public Procurement Act, are hereby incorporated by reference and shall apply to purchases over $30,000 made by the Town of Appomattox as the context indicates.
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C. The value of a purchase is defined as the total obligation of the Town of Appomattox to a vendor as represented by a single invoice or series of related invoices in a given calendar month, except for utility services or contracts existing as of the date of passage of this policy, in return for goods or services.
§ 33-3. Additional methods of procurement.
A. Generally. Due to the need for expediency in allowing for the efficient administration of the Town's operations, it is recognized that procedures and methods employed in the procurement of higher valued goods and services are not appropriate for the purchase of lower valued items. Therefore, separate rules for the procurement of items expected to cost $30,000 or less are hereby established as indicated by the preceding section of this policy (Reference: § 2.2-4303 of the Code of Virginia). Where different categories of purchases are established, the least restrictive may apply.
B. Emergency purchases. Emergency purchases are exempt from the requirements of this section and require no prior Council approval. However, the Purchasing Agent shall attempt to report an emergency purchase to the Mayor and a member of the Town Council before making the purchase. If such report is not reasonably practical, the Purchasing Agent shall notify the Mayor and a member of the Town Council no later than 24 hours after occurrence of the emergency. An "emergency purchase" is defined as a purchase of goods or services required by a sudden occurrence rendering a part of the water and sewer utility system inoperable or creating another immediate safety hazard or immediate risk of significant damage to Town property that did not previously exist.
C. Limitations on spending authority and supporting provisions.
(1) Less than $10,000. The Purchasing Agent is authorized to purchase needed items and services with a price of less than $10,000 without prior approval after taking reasonable steps to ensure competitive pricing given the nature of the item.
(2) Between $10,000 and $20,000. The Purchasing Agent, with the prior written approval of the Mayor and one Council member or two Council members are authorized to purchase needed items and services with a price between $10,000 and $20,000, after taking reasonable steps to ensure competitive pricing given the nature of the item, which shall include obtaining a minimum of two informal verbal bids. Any such purchase shall be reported to the Town Council at its next regular meeting.
(3) Twenty thousand dollars or more. The Purchasing Agent shall obtain prior approval of the Town Council before purchasing needed items and services with a price of $20,000 or more. The Purchasing Agent shall also take reasonable steps to ensure competitive pricing given the nature of the item, which shall include obtaining a minimum of two informal written bids.
(4) Exemptions. In the case of any purchase, Council may authorize an exception to the procurement requirements of Subsection C where doing so is deemed appropriate, in the sole discretion of Council.
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§ 33-4. Preference for locally produced goods and services.
In the case of a tie, bid preference shall be given to given to goods, services, and construction produced by firms and/or citizens of the following jurisdictions in the following order:
A. Town of Appomattox.
B. County of Appomattox.
Section 2. This section shall become effective on June 10, 2013.
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On a motion by Mr. Garrett, seconded by Mr. Conner, Council voted to amend and reenact the Code of the Town of Appomattox, Chapter 175, Article III – Meals Tax by amending §175-6 through §175-17. Garrett – aye, McDearmon – aye, Spiggle – aye, Mayberry – aye, Conner – aye, Puckette – no. Motion carried 5-1.
AN ORDINANCE TO AMEND AND REENACT the Code of the Town of Appomattox, Chapter 175, ARTICLE III – MEALS TAX by amending §175-6 through §175-17.
Be it ordained by the Council of the Town of Appomattox, as follows:
Section 1. Chapter 175, Article III, Sections 6-17 shall be amended and reenacted as follows:
Article III. Meals Tax
State law reference: Authority for municipal meals tax, Code of Virginia, § 58.1-3840. [Adopted 8-28-2000 (Ch. 62, Art. IV of the 1994 Code)]
§ 175-6. Definitions.
Editor's Note: Definitions generally, see Ch. 1, Art. I. The following words and phrases, when used in this article, shall have, for the purposes of this article, the following respective meanings except where the context clearly indicates a different meaning:
CATER
The furnishing of food, beverages, or both, on the premises of another, for compensation.
COLLECTOR
The Treasurer or designee.
FOOD
All food, beverages, or both, including alcoholic beverages, purchased in or from a food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not, and without regard to the manner, time or place of service.
FOOD ESTABLISHMENT
Any place in or from which food or food products are prepared, packaged, sold or distributed in the Town, including but not limited to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establishment, public or private, and shall include private property outside of and contiguous to a building or structure operated as a food
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establishment at which food or food products are sold for immediate consumption.
MEAL
Any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein, shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designed as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time or place of service.
TREASURER
The Treasurer and any duly designated deputies, assistants, inspector or other employees.
§ 175-7. Levy.
State law reference: Retail sales and use tax, Code of Virginia, § 58.1-600 et seq. There is hereby imposed and levied by the Town on each person a tax at the rate of 5% 8% in on the amount paid for meals purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not.
§ 175-8. Collection of tax by seller.
State law reference: Retail sales and use tax, Code of Virginia, § 58.1-600 et seq. Every person receiving any payment for food with respect to which a tax is levied hereunder shall collect and remit the amount of the tax imposed by this article from the person on whom the same is levied or from the person paying for such food at the time payment for such food is made; provided, however, no blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Blind and Vision Impaired and located on property acquired and used by the United States for any military or naval purpose shall be required to collect or remit such taxes. All tax collections shall be deemed to be held in trust for the Town.
§ 175-9. Compensation of the seller.
For the purpose of compensating sellers for the collection of the tax imposed by this article, every seller shall be allowed 3% of the amount of the tax due and accounted for, in the form of a deduction on such seller's monthly return; provided that the amount due is not delinquent at the time of payment.
§ 175-10. Exemptions; limits on application.
A. The tax imposed under this article shall not be levied on the following items when served exclusively for off-premises consumption:
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(1) Factory-prepackaged donuts, ice cream, crackers, nabs, chips, cookies, candy, gum and nuts and other items of essentially the same nature.
(2) Food sold in bulk: for the purposes of this provision, a bulk sale shall mean the sale of any item that would exceed the normal, customary and usual portion sold for on-premises consumption (e.g., a whole cake, a gallon of ice cream); a bulk sale shall not include any food or beverage that is catered or delivered by a food establishment for off-premises consumption.
(3) Alcoholic and nonalcoholic beverages sold in factory sealed containers.
(4) Any food or food product purchased with food coupons issued by the United States Department of Agriculture under the food stamp program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children.
(5) Any food or food product purchased for home consumption as defined in the Federal Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended except hot food or hot food products ready for immediate consumption. For the purposes of administering the tax levied hereunder, the following items whether or not purchased for immediate consumption are excluded from the said definition of food in the Federal Food Stamp Act: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory sealed beverages. This subsection shall not affect provisions set forth in Subsection C (3), (4) and (5) hereinbelow.
B. A grocery store, supermarket or convenience store shall not be subject to the tax except for any portion or section therein designated as a delicatessen or designated for the sale of prepared food and beverages.
C. The tax imposed hereunder shall not be levied on the following purchases of food and beverages:
(1) Food and beverages furnished by food establishments to employees as part of their compensation when no charge is made to the employee.
(2) Food and beverages sold by day-care centers, public or private elementary or secondary schools or any college or university to their students or employees.
(3) Food and beverages for use or consumption and which are paid for directly by the Commonwealth, any political subdivision of the Commonwealth or the United States.
(4) Food and beverages furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm, handicapped, battered women, narcotic addicts or alcoholics, or other extended care facility to patients or residents thereof and the spouses and children of such persons.
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(5) Food and beverages provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, blind, handicapped or needy persons in their homes, or at central locations.
(6) Food and beverages provided by private establishments that contract with the appropriate agency of the Commonwealth to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, blind, handicapped or needy persons in their homes or at central locations.
(7) Food and beverages sold by volunteer fire departments and rescue squads; nonprofit churches or other religious bodies; educational, charitable, fraternal, or benevolent organization, on an occasional basis, not exceeding three times per calendar year as a fundraising activity, the gross proceeds of which are to be used by such church, religious body or organization exclusively for nonprofit educational, charitable, benevolent or religious purposes.
(8) Food and beverages served by churches for their members as a regular part of their religious observances.
(9) Food and beverages served by age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charges for such food and beverages and are included in rental fees.
(10) Food and beverages sold through vending machines.
§ 175-11. Gratuities and service charges.
The tax imposed by this article shall not be levied on (i) that portion of the amount paid by the purchaser as a discretionary gratuity in addition to the sale price of the meal, and (ii) that portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the food establishment in addition to the sales price of the meal, but only to the extent that such mandatory gratuity or service charge does not exceed 20% of the sales price.
§ 175-12. Report of taxes collected; remittance; preservation of records.
State law reference: Penalties and interest on delinquent taxes, Code of Virginia, § 58.1-3916. Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III).
A. It shall be the duty of every seller required by this article to pay to the Town the taxes imposed by this article to register with the Treasurer providing such information as the Treasurer may prescribe.
B. Every seller required by this article to pay to the Town the taxes imposed by this article shall file a report with the Treasurer within 20 days after the last day of each calendar month on forms prescribed by the Treasurer, signed by such person, reporting all purchases taxable under this article, the amount charged the purchaser for each such purchase, the date thereof, the taxes
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collected thereon and the amount of tax required to be collected by this article. Each such report shall be accompanied by a remittance of the amount of the taxes due thereon for the preceding month.
C. Such records shall be kept and preserved for a period of five years. The Treasurer shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article, and to make transcripts of all or any parts thereof. In such administration and enforcement, the Treasurer shall also have the powers set forth in § 175-16.
§ 175-13. Interest and penalties for failure to file a report or make remittances.
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III). A. When any seller shall fail to make any report or remit the tax required by this article, there shall be imposed, in addition to any other penalties provided in this section, a specific penalty to be added to the tax in the amount of 10%; provided, however, that in no case shall the penalty be less than $10, and such minimum penalties shall apply whether or not any tax is due for the period for which the report was required.
B. Interest shall accrue at the rate of 10% per annum which shall be computed on the taxes and penalty commencing 30 days from the date the report or remittance is due.
§ 175-14. Obligations upon going out of business.
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. III). Whenever any person required to collect and pay to the Town a tax under this article shall cease to operate or otherwise dispose of his or her business, any tax payable to the Town shall become immediately due and payable through such date, and the person shall make a report and remittance thereof within 10 days of such date.
§ 175-15. Civil warrant for collection of delinquent tax.
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. III). The Treasurer is authorized, when any tax becomes delinquent under this article, to cause a civil warrant to be issued for the collection of the tax, penalty and interest as soon as the tax becomes delinquent against the seller or person liable for payment of the tax.
§ 175-16. Promulgation of article regulations.
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. III).
A. The Town Treasurer shall monitor and oversee the accuracy, timeliness and completeness of the filing of reports and payment of taxes levied under this article. The Town Treasurer shall adopt and promulgate such rules and regulations and such forms not inconsistent with the provisions of this article as deemed necessary for the effective administration of this article.
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B. In administering the provisions of this article, the Town Treasurer may give any seller 10 days' notice to appear before the Town Treasurer, with such books, records and papers as the Town Treasurer may require relating to the seller's business for the taxable period in question. The Town Treasurer may require that such seller or its agents and employees give testimony or answer interrogatories under oath administered by the Town Treasurer respecting the meals provided and the revenues therefrom which are or may be subject to the tax imposed hereby, or the failure to make a report thereof as provided in this article.
§ 175-17. Violations and penalties.
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. III).
A. Any person willfully failing or refusing to file a return as required under this article or to comply with any other provision of this article shall, upon conviction, be guilty of a class 1 misdemeanor.
B. Except as provided in Subsection A of this section, any corporate, partnership or limited liability company officer, as defined in Code of Virginia, § 58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under this article, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties provided by law, be guilty of a class 1 misdemeanor.
C. Each violation of or failure to comply with this article shall constitute a separate offense. Conviction of any such violation shall not relieve any person from the payment, collection or remittance of the tax as provided in this article.
Section 2. This section shall become effective on July 1, 2013.
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On a motion by Mr. Conner, seconded by Mr. Garrett, Council voted to approve a Resolution compensating the member of the Town Planning Commission. All members present voting aye. Motion carried.
RESOLUTION
WHEREAS, the Appomattox Town Council desires to compensate the members of the Appomattox Planning Commission for their service to the Town and its citizens, and
WHEREAS, the Appomattox Town Council sets the compensation rate at $50.00 (Fifty dollars) for each meeting attended, and
NOW, THEREFORE, BE IT RESOLVED that the Appomattox Town Council authorizes this action to begin on July 1, 2013.
On a motion by Mr. McDearmon, seconded by Ms. Spiggle, Council voted to approve a Resolution of Support for the Old Courthouse Road Corridor Study. All members present voting aye. Motion carried.
RESOLUTION TO ADOPT THE OLD COURTHOUSE ROAD CORRIDOR MANAGEMENT STUDY AS PART OF THE TOWN OF APPOMATTOX LONG-RANGE GOALS AND OBJECTIVES
Whereas, the Town wants to provide for the effective and efficient movement of people
and goods; and
Whereas, the Town wants to develop primary roads, secondary roads, and highways
which meet the minimum standards for traffic volume and safety; and
Whereas, the Old Courthouse Road Corridor Management Study examined
approximately 1.1 miles of Route 24 from the Appomattox Courthouse National Park limits to the intersection of Confederate Boulevard; and
Whereas, the Study was performed to identify existing transportation concerns and
recommendations based on existing roadway operations and geometrics, examine current and future land uses for this segment of roadway, and create a multi-modal, pedestrian friendly connection between points of interest; and
Whereas, the Study recommends gateways on each end of the corridor with streetscaping
and green space at certain nodes of commercial activity; and
Whereas, the Town Council has carefully considered the public record, the public
testimony, and the recommendation of the planning team; including Region 2000 Local Government Council, Appomattox County Planning Staff, and the consultant team of EPR and Placeworks Collaborative;
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Now, Therefore Be It Resolved, by the Town Council of Appomattox on this 10th day of
June, 2013, that the Old Courthouse Road Corridor Management Study be adopted and it hereby is incorporated into the long-range planning activities of the Town.
Voting YES: Garrett, McDearmon, Spiggle, Mayberry, Conner, Puckette Voting NO: None
Staff Reports – Town Manager – none
Town Treasurer – none
Town Clerk – none
Citizen Comments: None
Council Concerns: Ms. Puckette stated that she is hearing zoning concerns since Liberty Baptist Church has purchased the former Mr. and Mrs. Babcock’s home on Lee Grant Avenue. Mr. Conner and Ms. Spiggle suggested those with concerns contact the Appomattox Foundation and maybe they would be interested in purchasing the historic homes.
Mayor Harvey publicly addressed and thanked the Norfolk Southern Railroad for repairing the Court Street crossing.
On a motion by Mr. Mayberry, seconded by Mr. McDearmon, Council voted to adjourn at 7:55 p.m. All members present voting aye. Motion carried.
Roxanne W. Paulette Clerk
Paul D. Harvey Mayor