Where a county increased its machinery and tool tax for one year to cover a budget shortfall resulting from prior M&T tax refunds but issued economic grants to offset the tax increase to only those businesses “negatively impacted by the ...

Tagged with: Justice Stephen R. McCullough Supreme Court of Virginia Taxation

Appellant was incorrectly denied a refund of county taxes paid on its sale of internet access services. The circuit court determined that a grandfather clause in the Internet Tax Freedom Act allowed the county to impose Business and Professional Occupational ...

Tagged with: Justice Stephen R. McCullough Supreme Court of Virginia Taxation

A city’s tax ordinance does not apply to a freelance writer because he does not provide a service and his business is not covered by the ordinance’s catchall provision. Overview Corban Klug owns Regulus Books. Regulus is the holding company ...

Tagged with: Justice LeRoy F. Millette Jr. Supreme Court of Virginia Taxation

Where a multistate corporation’s Virginia income is determined, in part, by the average value of real and tangible property owned and used in Virginia, a tobacco company’s storage and aging of leaf tobacco in Virginia warehouses is not “use” of ...

Tagged with: Justice S. Bernard Goodwyn Supreme Court of Virginia Taxation

Where the Emmanuel Worship Center challenged the city of Petersburg’s property tax assessment on a “learning annex,” the circuit court erred by dismissing EWC’s bill of review after concluding the underlying matter was an action at law. Under the relevant ...

Tagged with: Justice William C. Mims Supreme Court of Virginia Taxation

Where a county’s expert testified that two tax assessments were more than the property’s fair market value, the property owner overcame the presumption that a taxing authority’s assessment is presumed to be correct. Assessments and opinions In 1988, CSHV leased ...

Tagged with: Supreme Court of Virginia Taxation

An internet service provider must pay a city’s business tax assessments because the city began collecting the tax before the effective date of a federal law that bars taxation of internet service access revenues. Background This case involves the interplay ...

Tagged with: Judge David W. Lannetti Norfolk City Circuit Court Taxation Virginia Circuit Courts

The circuit court correctly upheld the Fairfax County Board of Supervisors’ amendment of the county’s zoning ordinance, and the imposition of a two percent lodging tax on short-term rentals of residential homes. Zoning amendments Appellants (hosts) are a group of ...

Tagged with: Justice Cleo E. Powell Supreme Court of Virginia Taxation

The city of Hampton’s Business, Professional, and Occupational License tax is best understood as a tax on a business’s gross receipts rather than a fee for the privilege of conducting business in the city. As such, the federal Internet Tax ...

Tagged with: Judge Charles E. Poston Norfolk Circuit Court Taxation Virginia Circuit Courts

A county’s machinery and tool tax assessment was not valid where the county enacted a tax increase coupled with a tax relief program that operated as a partial tax emption for some taxpayers. Background International Paper owns a plant in ...

Tagged with: Justice S. Bernard Goodwyn Supreme Court of Virginia Taxation