§ 58.1-3709. Business located in more than one jurisdiction.
A. In any case where a business subject to a local license tax is locatedpartially within a county, city or town and partially within another county,city or town by reason of the boundary line between such politicalsubdivisions passing through such place of business, the situs for the locallicense of such business shall be each county, city or town in which any partof such place of business is located. If a local license tax is measured bythe volume of business done, the volume allocable to each politicalsubdivision for measuring the local license tax levied by it shall be suchproportion of the total volume of business done at such place of business asthe area within that political subdivision, which such place of businessactually occupies and actively uses in connection with such business, bearsto the total area which such place of business actually occupies and activelyuses in connection with such business. And in every such case, if a locallicense tax is a flat tax, the amount thereof shall be adjusted so as toconstitute such proportion of the entire flat license tax levied by thepolitical subdivision as the area within that political subdivision, whichsuch place of business actually occupies and actively uses in connection withsuch business, bears to the total area which such place of business actuallyoccupies and actively uses in connection with such business. The word"area," as used in this section, means the area of the land actuallyoccupied by the building or structure constituting the place of business; butif such place of business actually occupies and actively uses only a part ofsuch building or structure, the land area below such part shall be the landarea which shall be used in making the apportionment, whether or not suchbuilding or structure contains one story or floor or more than one story orfloor. If the place of business is of such nature that inventories are keptor stored outside of a building or structure, then the land area used inkeeping or storing such inventories, together with the land area actuallyoccupied by any building or structure, or part thereof, which is actuallyoccupied and actively used in connection with such business shall constitutethe land area for making the apportionment. If the place of business has aparking area contiguous thereto for the use of its vehicles or those of itscustomers to the exclusion of any other business, such area shall be includedin the word "area" as used in this section. If the place of business has acontiguous parking area used in common with other places of business, suchparking area shall be apportioned for the purpose of this section among suchplaces of business in the ratio of their total areas to the whole parkingarea, and the area so apportioned shall be included within the word "area"as used in this section.
B. Any person whose place of business comes within the provisions ofsubsection A of this section and who considers himself aggrieved by theimposition upon him of a local license tax, may, at any time during thelicense year, apply for relief to any court of record having jurisdiction inany county or city involved, and the court shall issue against each suchcounty or city a rule to show cause why relief should not be granted. Therule shall be served on the attorney for the Commonwealth for the county oron the city attorney for the city, as the case may be. The court shall hearthe case without a jury and shall render judgment declaring the proper tax tobe paid, and granting such relief as may be proper. In any case where thecourt finds that the tax imposed was excessive, no costs shall be awardedagainst the taxpayer, nor shall he be liable for penalty or interest on suchtax if he pays the tax before the expiration of fifteen days after finaljudgment.
(Code 1950, § 58-266.4; 1954, c. 517; 1978, c. 433; 1984, c. 675.)
§ 58.1-3709. Business located in more than one jurisdiction.
A. In any case where a business subject to a local license tax is locatedpartially within a county, city or town and partially within another county,city or town by reason of the boundary line between such politicalsubdivisions passing through such place of business, the situs for the locallicense of such business shall be each county, city or town in which any partof such place of business is located. If a local license tax is measured bythe volume of business done, the volume allocable to each politicalsubdivision for measuring the local license tax levied by it shall be suchproportion of the total volume of business done at such place of business asthe area within that political subdivision, which such place of businessactually occupies and actively uses in connection with such business, bearsto the total area which such place of business actually occupies and activelyuses in connection with such business. And in every such case, if a locallicense tax is a flat tax, the amount thereof shall be adjusted so as toconstitute such proportion of the entire flat license tax levied by thepolitical subdivision as the area within that political subdivision, whichsuch place of business actually occupies and actively uses in connection withsuch business, bears to the total area which such place of business actuallyoccupies and actively uses in connection with such business. The word"area," as used in this section, means the area of the land actuallyoccupied by the building or structure constituting the place of business; butif such place of business actually occupies and actively uses only a part ofsuch building or structure, the land area below such part shall be the landarea which shall be used in making the apportionment, whether or not suchbuilding or structure contains one story or floor or more than one story orfloor. If the place of business is of such nature that inventories are keptor stored outside of a building or structure, then the land area used inkeeping or storing such inventories, together with the land area actuallyoccupied by any building or structure, or part thereof, which is actuallyoccupied and actively used in connection with such business shall constitutethe land area for making the apportionment. If the place of business has aparking area contiguous thereto for the use of its vehicles or those of itscustomers to the exclusion of any other business, such area shall be includedin the word "area" as used in this section. If the place of business has acontiguous parking area used in common with other places of business, suchparking area shall be apportioned for the purpose of this section among suchplaces of business in the ratio of their total areas to the whole parkingarea, and the area so apportioned shall be included within the word "area"as used in this section.
B. Any person whose place of business comes within the provisions ofsubsection A of this section and who considers himself aggrieved by theimposition upon him of a local license tax, may, at any time during thelicense year, apply for relief to any court of record having jurisdiction inany county or city involved, and the court shall issue against each suchcounty or city a rule to show cause why relief should not be granted. Therule shall be served on the attorney for the Commonwealth for the county oron the city attorney for the city, as the case may be. The court shall hearthe case without a jury and shall render judgment declaring the proper tax tobe paid, and granting such relief as may be proper. In any case where thecourt finds that the tax imposed was excessive, no costs shall be awardedagainst the taxpayer, nor shall he be liable for penalty or interest on suchtax if he pays the tax before the expiration of fifteen days after finaljudgment.
(Code 1950, § 58-266.4; 1954, c. 517; 1978, c. 433; 1984, c. 675.)
§ 58.1-3709. Business located in more than one jurisdiction.
A. In any case where a business subject to a local license tax is locatedpartially within a county, city or town and partially within another county,city or town by reason of the boundary line between such politicalsubdivisions passing through such place of business, the situs for the locallicense of such business shall be each county, city or town in which any partof such place of business is located. If a local license tax is measured bythe volume of business done, the volume allocable to each politicalsubdivision for measuring the local license tax levied by it shall be suchproportion of the total volume of business done at such place of business asthe area within that political subdivision, which such place of businessactually occupies and actively uses in connection with such business, bearsto the total area which such place of business actually occupies and activelyuses in connection with such business. And in every such case, if a locallicense tax is a flat tax, the amount thereof shall be adjusted so as toconstitute such proportion of the entire flat license tax levied by thepolitical subdivision as the area within that political subdivision, whichsuch place of business actually occupies and actively uses in connection withsuch business, bears to the total area which such place of business actuallyoccupies and actively uses in connection with such business. The word"area," as used in this section, means the area of the land actuallyoccupied by the building or structure constituting the place of business; butif such place of business actually occupies and actively uses only a part ofsuch building or structure, the land area below such part shall be the landarea which shall be used in making the apportionment, whether or not suchbuilding or structure contains one story or floor or more than one story orfloor. If the place of business is of such nature that inventories are keptor stored outside of a building or structure, then the land area used inkeeping or storing such inventories, together with the land area actuallyoccupied by any building or structure, or part thereof, which is actuallyoccupied and actively used in connection with such business shall constitutethe land area for making the apportionment. If the place of business has aparking area contiguous thereto for the use of its vehicles or those of itscustomers to the exclusion of any other business, such area shall be includedin the word "area" as used in this section. If the place of business has acontiguous parking area used in common with other places of business, suchparking area shall be apportioned for the purpose of this section among suchplaces of business in the ratio of their total areas to the whole parkingarea, and the area so apportioned shall be included within the word "area"as used in this section.
B. Any person whose place of business comes within the provisions ofsubsection A of this section and who considers himself aggrieved by theimposition upon him of a local license tax, may, at any time during thelicense year, apply for relief to any court of record having jurisdiction inany county or city involved, and the court shall issue against each suchcounty or city a rule to show cause why relief should not be granted. Therule shall be served on the attorney for the Commonwealth for the county oron the city attorney for the city, as the case may be. The court shall hearthe case without a jury and shall render judgment declaring the proper tax tobe paid, and granting such relief as may be proper. In any case where thecourt finds that the tax imposed was excessive, no costs shall be awardedagainst the taxpayer, nor shall he be liable for penalty or interest on suchtax if he pays the tax before the expiration of fifteen days after finaljudgment.
(Code 1950, § 58-266.4; 1954, c. 517; 1978, c. 433; 1984, c. 675.)
