Arlington County Code Chapter 11: Licenses

1 Arlington County CODE Licenses Arlington County CODE Chapter 11 Licenses Article I. Administration and Collection 11-1. Definitions. 11-2. Exemptions from Business License Tax and Fee. 11-3. Limitations on Gross Receipts Subject to Business License Taxation. 11-4. Levying of Business License Taxes and Fees. 11-5. Procedure for Filing Business License Tax Returns; Reconciliation of Records and Monthly Reports. 11-6. Applicants for Licenses to Give Certain Information. 11-7. Business License Tax Situs; License for Each Business Site in County . 11-8. Due Dates for Business License Tax/Fee Returns and Payments; Installments; Extensions to File Returns.

2 11-9. Business License Tax Records Required; Audit. 11-10. License Taxes and Fees for Beginning Businesses. 11-11. Payment of License Tax and Fee by Corporations, Partnerships, Etc. 11-12. Proration of Flat-Rate Tax for Certain New Businesses. 11-13. Reserved. 11-14. Compliance with Zoning Ordinance. 11-15. Business License Fees in Lieu of Tax. 11-16. Situs of Gross Receipts; Allocation and Apportionment; Inter-Jurisdictional Agreements. 11-17. Assessment of Additional or Omitted License Taxes and Fees: Statutes of Limitation for Assessment; Extension of Time to Assess. 11-18. Certification of Erroneous Assessments; Refunds. 11-19. Collection of Additional and Omitted Tax or Fee Assessments; Penalties.

3 11-20. Abatement of Penalties for Late Filing or Payment. 11-21. License as Personal Privilege. 11-22. Criminal Penalties for Violation of Chapter . 11-23. Enforcement of Chapter . Treasurer's Delinquent List to the County Board. Appeals after Audit. Local Tax Opinions. Publication of Tax Rulings. Article II. Special Tax Provisions 11-24. Reserved. 11-25. In-House Direct Sellers. 11-26. Alcoholic Beverages. 11-27, 11-28. Reserved. Reserved. 11-29. Reserved. 11-30. Reserved. 11-31. Reserved. 11-32. Circuses, Shows, Etc.; Circus Street Parades. Reserved. 11-36. Fortunetellers, Astrologists, Etc. 11-37. Reserved. 11-38. Peddlers and Itinerant Merchants.

4 11-1 Code Updated 5-2014 Arlington County CODE Licenses Shows and Sales. Itinerant Merchants Located on Shopping Mall Property. 11-39--11-42. Reserved. Massage Parlors. 11-43--11-49. Reserved. 11-50. Coin-Operated Amusement Machines; Amusement Machine Operators. Reserved. Mixed Beverage Restaurant License Tax. Article III. Gross Receipts Business Tax 11-57. Professional and Specialized Occupations. Real Estate Brokers. 11-58. Personal Service Occupations. 11-59. Business Service Occupations. Parking Garages or Lots. 11-60. Repair Service Occupations.

5 11-61. Retail Merchants. Restaurants, Eating Places, Nightclubs. Retail Merchant; Gas or Filling Station. School-Related Retail Organizations. Short-Term Rental Business. 11-62. Wholesale Merchants. 11-63. Licensing of Person Both Retail and Wholesale Merchant. 11-64. Contractors and Contracting. 11-65. Amusements. 11-66--11-67. Reserved. 11-68. Licensing of Contractor/Builder or Developer. 11-69. Reserved. Coin Machines Generally. 11-70. Public Service Companies. 11-71. Renting Residential and Commercial Property. 11-72. Lodging. Reserved. 11-75. Reserved. 11-76--11-80. Reserved. 11-81. Builders and Developers. 11-82. Reserved. 11-83. Money Lenders; Financial Services.

6 11-84. Reserved. 11-85. Reserved. 11-86. Qualified Technology Businesses. ARTICLE I. ADMINISTRATION AND COLLECTION 11-1. Definitions. The following words and terms, when used in this Chapter , shall have the following meanings unless the context clearly indicates otherwise: Affiliated group is as defined in of the Virginia Code. 11-2 Code Updated 5-2014 Arlington County CODE Licenses Amusement includes personal service businesses listed in 11-65 of this Chapter . Assessment means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due.

7 An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the Commissioner of the Revenue or an employee of the Commissioner of the Revenue, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed. A return filed or tax paid before the last day prescribed by this Chapter for filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.

8 Assessor or assessing official means the Arlington County Commissioner of the Revenue. Base year means the calendar year preceding the license year, except for contractors subject to the provisions of of the Virginia Code and beginning businesses as provided in 11-10 of this Chapter . Builder or developer means any business described in of the Virginia Code or in of this Chapter , carried on in connection with the improvement or development for sale or rent of properties or structures in the County owned or leased by or otherwise in the control of such builders or developers. Business means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit.

9 It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one (1) business. The following acts create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business; or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business. Business service includes every business listed in 11-59 of this Chapter . Contractor is defined in of the Code of Virginia and includes businesses listed in 11-64 of this Chapter whether done by day labor, general contract or subcontract.

10 Definite place of business means an office or a location at which occurs a regular and continuous course of dealing over a period of thirty (30) consecutive days or more. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis and real property leased to another. A residence shall be deemed a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable under this Chapter as a peddler, itinerant merchant, or public service corporation. Financial services means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities or other investments and includes businesses listed in 11-83 of this Chapter .