1997_Ordinances - Laserfiche WebLink

Home Browse Search

amended. However, the burden shall be on the party making the application to show that the . ruling of the Virginia Tax Commissioner is erroneous. Neither the Virginia Tax Commissioner nor the Virginia Department of Taxation shall be made a party to an application to correct an assessment merely because the Vir inia Tax Commissioner has ruled on it. (d) On receipt of a notice of intent to file an appeal to the Tax Commissioner under subsection (c) of this section, the G_._._".-:-__- fthe ^-- etme assessing official shall notify the Treasurer of the appeal. The Treasurer or the Gamma...:___- of the "-- entte assessing official shall suspend collection activity until a final determination is issued by the Virginia Tax Commissioner, unless the Gomm:__:.._..- of the Revenue assessing official determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of section 14-12 of this chapter, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" shall have the same meaning as set forth in subsection (b) above. (e) Any taxpayer may request a written ruling regarding the application of a local license tax to a specific situation from the Gommissioner ofthe "-- ---•- assessing official. Any person requesting such a ruling must provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation, or a change in the applicable law or the factual situation as presented in the ruling request, shall invalidate any such ruling issued. A written ruling may be revoked or • amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the Virginia Department of Taxation upon which the ruling was based, or (ii) the G___:..:___- _"L . Revenue assessing official notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect. • (f) The provision of this section relating to administrative and judicial review of an assessment shall be applicable to assessments made on and after January 1, 1997, even if for an earlier license year. Section 14-7. Situs of gross receipts; general rules. (a) Whenever the tax imposed by this chapter is measured by gross receipts, the gross receipts included in the taxable measure shall be only those gross receipts attributed to the exercise of a privilege subject to license at a definite place of business within the city. In the case of activities conducted outside of a definite place of business, such as during a visit to a customer location, the gross receipts shall be attributed to the definite place of business from which such activities are initiated, directed or controlled. The situs of gross receipts for different classifications of business shall be attributed to one or more definite places of business or offices as follows: Page 7 of 26