City of Fredericksburg, VA
 
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Table of Contents
Table of Contents
[Code 1991, § 17-1]
The Commissioner of the Revenue may, for the purpose of assessing all taxes assessable by his office, summon taxpayers or any other persons to appear before him at his office, to answer, under oath, questions touching the tax liability of any and all specifically identified taxpayers. The commissioner shall not, however, summon a taxpayer or other person for the tax liability of the taxpayer which is the subject of litigation.
[Code 1991, § 17-2.1; Ord. No. 00-04, 2-22-2000; Ord. No. 05-25, 10-11-2005; Ord. No. 08-24, 6-24-2008, eff. 7-1-2008]
The City Treasurer is authorized to accept payment of local taxes pursuant to this chapter by use of a credit and debit card. In addition to any penalties and interest arising pursuant to law, there shall be added to such payment a not to exceed to the amount charged to the City by the credit card company.
[Ord. No. 00-04, 2-22-2000]
A. 
Except as otherwise specifically provided by law, any person who fails to file a tax return or application with the Commissioner of the Revenue by the due date, as required under this chapter, shall be assessed a penalty of 10% of the tax assessable on such return or $2, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of tax assessable. The assessment of such penalty shall not be deemed a defense to any criminal prosecution for failing to make return of taxable property, as may be required by law. Such penalty for failure to file an application or return shall be assessed on the day after such return or application is due. Any such penalty when so assessed shall become a part of the tax.
B. 
The Commissioner of the Revenue may, upon written request, grant a reasonable extension of time, not to exceed 90 days, for the filing of tax returns on tangible personal property and machinery and tools imposed pursuant to this chapter whenever, in the commissioner's judgment, good cause exists and provided such written request is made before the date returns are due. The commissioner shall keep a record of every extension and the reasons constituting cause therefor. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.
[Ord. No. 00-04, 2-22-2000]
Except as otherwise specifically provided by law, any person who fails to pay a tax imposed pursuant to this chapter or to pay any installment thereon by the due date shall be assessed a penalty of 10% of the tax past due or $2, whichever is greater; provided, however, that the penalty in no case shall exceed the amount of the tax assessable. Such penalty shall be assessed on the day after the tax or first installment thereof is due. Any such penalty when assessed shall become a part of the tax.
[Code 1991, § 17-3; Ord. No. 00-04, 2-22-2000]
Any person who refuses to: (i) furnish to the Commissioner of the Revenue access to books of account or other papers and records; (ii) furnish information to the Commissioner of the Revenue relating to the assessment of taxes; (iii) answer under oath questions touching any person's tax liability; or (iv) exhibit to the Commissioner of the Revenue any subject of taxation liable to assessment by the Commissioner of the Revenue; shall be deemed guilty of a Class 3 misdemeanor. Each day's refusal to furnish such access or information shall constitute a separate offense.
[Code 1991, § 17-4]
If any check tendered for any amount due for City taxes or any other sums due the City is not paid by the bank on which it is drawn, the person by whom such check was tendered shall remain liable for the payment of such amount the same as if such check had not been tendered, and, in addition to other penalties imposed by state law, shall be subject to a penalty of $35.
[Ord. No. 00-04, 2-22-2000]
Except as otherwise specifically provided by law, in addition to any penalties imposed under this chapter for the failure to file a return or application or for the late payment of taxes, the City shall impose interest on any taxes not paid on or before the date they are due at a rate of 10% per annum, commencing on the first day of the month following such due date. For the second and subsequent years of delinquency, the City shall impose interest at a rate of 10% per annum or the rate of interest established pursuant to Section 6621 of the Internal Revenue Code of 1954, as amended, whichever is greater.
[Code 1991, § 17-5; Ord. No. 11-33, 11-8-2011]
A. 
No penalty for failure to pay any tax shall be imposed for any assessment made later than two weeks prior to the day on which the taxes are due, if such assessment is made thereafter through the fault of a City official, and if such assessment is paid within 14 days after the notice thereof is mailed. No penalty for failure to pay any tax or interest for late payment of taxes shall be imposed for a regular real property tax or tangible personal property tax installment, until 30 days after the date of the mailing of the bill by the treasurer. When the last day for payment falls on a Saturday, Sunday, legal holiday, or any day or part of a day on which the treasurer's office is closed, timely payment may be made on the next day that is not a Saturday, Sunday, legal holiday, or day or part of a day on which the treasurer's office is closed.
B. 
Penalty and interest for failure to file a return or to pay a tax shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the Commissioner of the Revenue, or the treasurer, as the case may be. The treasurer shall make determinations of fault relating exclusively to failure to pay a tax, and the Commissioner of the Revenue shall make determinations of fault relating exclusively to failure to file a return.
C. 
The failure to file a return or to pay a tax due to the death of the taxpayer or a medically determinable physical or mental impairment on the date the return or tax is due shall be presumptive proof of lack of fault on the taxpayer's part, provided the return is filed or the tax is paid within 30 days of the due date; provided, however, that this provision shall not apply if there is a committee, legal guardian or other fiduciary handling the taxpayer's affairs. If there is a committee, legal guardian, conservator or other fiduciary handling the individual's affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer. Interest on such taxes shall accrue until paid in full. Any such fiduciary shall, on behalf of the taxpayer, by the due date, file any required returns and pay any taxes which come due after the one-hundred-twenty-day period. The treasurer shall make determinations of fault relating exclusively to failure to pay a tax, and the Commissioner of the Revenue shall make determinations of fault relating exclusively to failure to file a return. In jurisdictions not having a treasurer or Commissioner of the Revenue, the governing body may delegate to the appropriate local tax officials the responsibility to make the determination of fault.
D. 
In exercising their authority to determine fault pursuant to this section, the treasurer and the Commissioner of the Revenue are requested to consider abatement of penalties and interest if:
(1) 
A taxpayer fails to file a return or pay a tax after receiving erroneous information from a City official or employee, provided the return is filed and payment received within 14 days after the taxpayer is given corrected information;
(2) 
A taxpayer's check is not honored because of an error on the part of a bank, as evidenced by a letter from such bank;
(3) 
A taxpayer is assessed a penalty or interest due to a negligent act of a City employee or official;
(4) 
A taxpayer fails to submit a copy of an approved extension with the return, but submits a copy after the tax has been assessed;
(5) 
A return is filed or payment is made in a timely manner but is postmarked the next day, provided an affidavit is received from the taxpayer stating that the envelope containing the return was mailed prior to 12:00 midnight on the due date for filing;
(6) 
A taxpayer fails to file a return or pay a tax as a result of an internal processing error on the part of the City;
(7) 
A taxpayer or his tax preparer's immediate family suffers a death or serious illness within a week of the due date. In the case of a corporation, estate, trust, etc., the death or serious illness must be of the individual having sole responsibility for preparing and signing the return;
(8) 
A taxpayer's residence, place of business, or business records are destroyed by fire or other casualty or civil disturbance, provided the treasurer is furnished with adequate proof of such destruction;
(9) 
A taxpayer has a timely tax payment record with the City for the prior two years or any appropriate part thereof;
(10) 
The City Manager or his designee provides the treasurer or the Commissioner of the Revenue with a written recommendation that abatement of penalty or interest for a particular tax payment or return would be in the best interests of the City; or
(11) 
The cumulative amount of penalty, interest, and any administrative charge is $5 or less.
[Code 1991, § 17-6; Ord. No. 08-24, 6-24-2008, eff. 7-1-2008]
There is hereby imposed upon certain delinquent taxpayers a fee to cover the administrative costs associated with the City's collection of delinquent taxes. A fee not to exceed $30 shall be imposed upon all taxpayers from whom collected subsequent to the filing of a warrant or other appropriate legal document against such taxpayers but prior to judgment. A fee of $35 shall be imposed upon all taxpayers from whom taxes are collected subsequent to judgment. Such fees shall be in addition to all penalties and interest imposed due to the failure of a taxpayer to pay taxes when due. Such fees shall be imposed and collected in accordance with regulations promulgated by the treasurer.
[Ord. No. 00-03, 2-8-2000; Ord. No. 00-04, 2-22-2000]
If a taxpayer is owed a refund because of an erroneous assessment of local taxes, interest shall be paid on the refund at the same rate that is charged on delinquent taxes under § 70-37. Unless otherwise provided by law, interest on such refund shall be paid from the date the tax was paid or from the date the tax was due, whichever is later. Any person owed interest pursuant to this section may be required, as a prerequisite to receiving the interest, to provide the treasurer with his social security account number or federal tax identification number, along with appropriate documentation to verify such number.