Laserfiche WebLink
AN ORDINANCE TO AMEND AND REORDAIN THE CODE OF THE <br />• CITY OF CHARLOTTESVILLE, VIRGINIA (1990), AS AMENDED, CHAPTER 14 <br />(LICENSES) AND CHAPTER 30 (TAXATION) TO INCORPORATE CHANGES TO <br />THE BPOL LICENSE AND OTHER TAXES, AS REQUIRED BY CHANGES TO <br />STATE ENABLING LEGISLATION MADE BY THE GENERAL ASSEMBLY IN 2006 <br />BE IT ORDAINED by the Council for the City of Charlottesville, Virginia, that: <br />1. Chapter 14 of the City Code (Licenses), Sections 14-2, 14-4, 14-5, and 14-12 are hereby <br />amended and reordained, as follows: <br />See. 14-2. Definitions. <br />The following words and terms shall have the meanings respectively ascribed to them in this <br />section, except where the context clearly indicates a different meaning: <br />Gas retailer means a person or entity enraged in business as a retailer offering to sell at retail on <br />Gross receipts shall mean .... The following items are excluded from gross receipts: <br />(1)... <br />(12) Employee benefits paid by a staffing firm to, or for the benefit of, any contract employee for <br />the period of time that the contract employee is actually employed for the use of the client <br />company pursuant to the terms of a professional employer organization (PEO) services contract <br />or temporary help services contract. However, the taxable gross receipts of a staffing firm shall <br />include any administrative fees received by such firm from a client company, whether on a fee- <br />for-service basis or as a percentage of total receipts from the client company. <br />For the purpose of this paragraph: <br />Client company means a person, as defined in Virginia Code §1-230 or & 1-231, as may be <br />applicable,s'� ' that enters into a contract with a staffing firm by which the staffing firm, <br />for a fee, provides PEO services or temporary help services. <br />Stung firm means a person, as defined in Virginia Code § 1-230 or § 1-231, as may be <br />applicable *'� —1349; that provides PEO services or temporary help services. <br />is 1 Va. Code §58.1-3700.1(2006) <br />2 Id <br />3 Va. Code §58.1-3732.4 <br />