COXCOM, LLC v. FAIRFAX COUNTY Email | Print | Comments (0) Record No. For its part, the County assigns cross-error to several of the court's rulings. The City of Fairfax has teamed with a third-party vendor to offer over the phone payments. 1 Harrison Street SE. It's important to note that in Fairfax county, as with most areas, the county's auditors has the power to request books, papers and other relevant documents from the business, and that refusing to comply can result in fines, penalties and revocation of license. 2023 Wendroff & Associates, CPA | Site by Cara Cairns Design, Inc. 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Applicants interested in seeking FFF grant funding will initially submit details about their company, technology, and proposed project electronically through the online portal. A Fairfax business lawyer can provide more guidance on your businesss tax obligation. Please enable JavaScript in your browser for a better user experience. Fairfax, Va. 22030, Website Design by Granicus - Connecting People and Government. A convenience fee is charged for the use of credit cards. This button displays the currently selected search type. Indirect costs are costs incurred by a company or organization that are not readily identifiable with a particular project or program. The circuit court held that the BPOL tax was a tax on internet access and was preempted because ITFA was broadly drafted to prohibit taxes on internet access in most forms, including ones based on gross receipts. Payment services on this site offer a convenient and secure option to pay your taxes. While we encourage the use of Virginia-based consultants and contractors, this is not a requirement of the FFF program. Few real estate investors know that the "renting by owner of houses, apartments, commercial property or industrial facilities" also comes under the BPOL umbrella with a tax rate of 0.0026. Here you can see that in the Labor category, CEO Susana Browns effort will be contributed as matching funds, while Data Scientist Jacob Smith's effort will be covered by both FFF and match. Fairfax County Public Schools. Materials & Supplies are consumables, disposables, or other short-lifespan items, and generally are less expensive than equipment. Code 15.2-604; see also Code 15.2-602 ("The powers of the county as a body politic and corporate shall be vested in the board of supervisors."). Virginia Code 58.1-3703.1 A 5 and 58.1-3983.1 D 1 authorize the Department to issue determinations on taxpayer appeals of certain BPOL and BTPP tax assessments, respectively. Company/Owner Name (Last, First): * Please enter Company/Owner Name Business Type: * Sole Proprietor Partnership Corporation LLC Other (please specify) Please select the Business Type The grant administrator will review applications submitted within the open application period on an ongoing basis. A fringe rate, or benefit rate, is the cost of an employees benefits divided by the wages paid to the employee. However, city taxes may apply instead. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 720 540] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> During an BPOL audit, the auditor will review the business's financial records, including bank statements, invoices, and tax returns. Virginia, 6 Beds BPOL tax filing and payments are due and payable on or before March 1 of each year or within 75 days of the business beginning in Fairfax County. Fairfax County does not discriminate on the basis of race, color, sex, creed, religion, national origin, age, disability, genetic information, veterans status, or disabled veterans status. 0.400 Acres, Listing courtesy of Keller Williams Capital Properties, 207 Paris Court SW In Fairfax County, a business must pay: No fee, if the business's gross receipts are $10,000 or less A flat fee of $30, if the business's gross receipts range from $10,001 to $50,000 ITFA'S grandfather clause provided a second avenue for a taxing authority to collect taxes on internet access services: when a tax was "generally imposed and actually enforced" and "a State or political subdivision thereof generally collected such tax on charges for Internet access." winner winner. bim^/n`^?JnaJ_(F-_@Oo 4~Cg1I1,aw Taxes and the Gig Economy: What Can You Write Off? The Commissioner found that ITFA generally prohibited the imposition of the BPOL tax on internet access services. Mclean, Falls Church, Cox appeals from this decision and the County assigns cross error to several of the circuit court's rulings. When it comes time to litigate an issue, a Fairfax business lawyer can provide the legal help you need so that you can refocus on running your business. The County assigns cross-error to this ruling, arguing that Cox should be the party responsible for bearing the burden of proof. << If you can see this text, your browser does not support iframes. Welcome to Fairfax County's Real Estate Assessment Site. Fairfax County Code 4-7.2-22. Virginia, 5 Beds Please click on the taxes headline below to pay online. QmpZd|ZYNK]MM\&Y7'oW*}SoMs S)b{5);pitxbz_V6XDy~}F/OnjP1TUxL&`z[Ml]iQv5',/7[gF~0k"{Ig)-NG-6];Z-5}ZF\]U,Ft*ze),bV. 5,488 SqFt This includes sales records, purchase invoices, bank statements, and any other financial documents that demonstrate the business's gross receipts. <>>> Equipment has a useful lifespan of more than one year. Visit Fairfax. Falls Church, Applications are to be completed online via the application on the Fairfax Founders Fund web page; submissions via email or other formats outside the online portal are not accepted. 0.340 Acres, 3141 Chepstow Lane Second, the publication of the ordinance itself does not satisfy the requirement that the County agency responsible for the interpretation and collection of taxes has interpreted and will apply the BPOL tax to internet access services. ("Cox") seeks a refund of Business and Professional Occupational License ("BPOL") taxes it paid to Fairfax County. 2,662 SqFt 12015 Lee Jackson Memorial Highway, Suite 510. It argued that determining who had the burden of proving whether the BPOL tax was grandfathered should not be resolved at the summary judgment stage. An example follows. Is your trust subject to state income taxes? Indirect costs may not be charged on equipment. Business, Professional, and Occupational License (BPOL) taxes are a type of tax that businesses operating in Fairfax County, Virginia must pay in order to legally operate within the county. The circuit court held the County did not need to meet both ITFA 1104(a)(1)(B)(i) and ITFA 1104(a)(1)(B)(ii) to be grandfathered. : Click the link above to schedule or request one. The newly adopted Stormwater Utility (SWU) Fee will be billed via Real Estate Tax Bills starting with the second installment 2022 bill due on Dec. 5. Applicants may submit one application per company (companies that are affiliated through ownership, common management, or leadership, and/or other control are considered under the same umbrella and may participate through one total submission). COXCOM, LLC, d/b/a Cox Communications Northern Virginia 5 Baths If each award is for the maximum $50,000, a total of 18 awards could be made. Applicants are encouraged to prepare their responses to application prompts ahead of completing the online form using the application worksheet: . COVID-19 Guidance: Is it Better to Furlough or Lay Off Staff? LDS Building Permit and Site Plan Customers, if you are experiencing issues accessing or processing your permit or plan. So, for a $100,000 gross income we would pay $310.00 to the county. 3 Baths Sterling Office. Many localities in the State of Virginia impose a Business, Professional, and Occupational License (BPOL) tax based on the gross receipts in the locality, without any adjustment for the business' income or the deductible expenses incurred by the business. Economic Development Authority. Awards Site Feedback. Virginia, 4 Beds How you can complete the Tangible personal property list template BUSINESS RETURN OF TANGIBLE fairfaxcounty online: Fairfax, VA 22035. Remove all graphics and images from the website so that only the text and links are visible. ~/iWG1 UzzHn1T!py3'p}?@`4_i"A .^]$TX*4+{R6-]E$Lw~T}MO~_9Q&:t:-.FWtAtSuzj\W@ -TRE\.\ Click on the case name to see the full text of the citing case. ITFA broadly defines "tax" as "any charge imposed by any governmental entity for the purpose of generating revenues for governmental purposes." Falls Church, Cox argues that a federal statute, the Internet Tax Freedom Act ("ITFA"), preempts the County's collection of BPOL taxes for the sale of internet access services. However, other periods of performance shorter or slightly longer that reflect reasonable time to completion and align with the work to be accomplished and budget are acceptable. 3,400 SqFt Businesses with gross receipts over $200,000 pay on a rate per $100 based on the classification of business activities. > MS.qH\Q The court reasoned that the ordinance's language providing for the application of the BPOL tax to "on[]line computer services, computer time share services" gave ISPs a reasonable opportunity to know that the BPOL tax applied to them. Debit and Forget it is a Real Estate only pre-payment ACH (Debit) option being offered. Starting and operating a business can be complicated, however. v. A valid federal tax ID number, SCC entity ID, and BPOL account number are required within your application. Rent, office supplies, and other expenses that are traditionally considered indirect costs will not be accepted as direct costs. Department of Economic Initiatives (DEI) CONTACT INFORMATION: Our office is open 8:30AM-4:30PM M-F. EconomicInitiatives@FairfaxCounty.gov. ITFA 1105(10)(A). Supreme Court of Virginia.https://leagle.com/images/logo.png. An "administrative agency" is "[a]n official body, esp. Your FFF project is expected to be approximately 6-12 months. The Board of Supervisors and the County generally do not administer the County's taxes. Applications must be completed in one sitting, as it is not possible to save your responses and come back to complete the application later. Because your success is our bottom line. The parties stipulated that the "County was authorized by statute prior to October 1, 1998 to impose its BPOL tax" under ITFA 1104(a)(1)(A). (The convenience fee is not charged by or paid to the City of Fairfax.). endobj For example, a limited liability company (LLC) will likely have a different tax burden than an S-corporation. The County uses the federal Small Business Administration (SBA) definition of socially disadvantaged to identify these groups and individuals. Fairfax, At Wendroff & Associates, CPA we think of our clients throughout the year, not just at tax time. The BPOL tax is based on the gross receipts of the business, and it is calculated and paid annually. A $1.50 fee is charged for this method. Under the County Code, an "agency" means "all offices, departments, institutions, boards, commissions, and corporations of the County government." Fairfax County Code 1-1-2(a)(1). When expanded it provides a list of search options that will switch the search inputs to match the current selection. Listed below are the cases that are cited in this Featured Case. However, when asked if she knew whether ISPs Prodigy and Roadrunner had a situs in the County, she responded in circular fashion that she believed they did not have a situs in the County on the basis that they had not paid BPOL taxes. Call the Treasurer's office at 703-385-7900, and choose #5 to make a payment over the phone. Personal property tax rates are different in every jurisdiction and methods of valuing property differ depending on the type of property. : What is the Estimated Cost of Interior Alterations? However, the rental receipts of any person who rents no more than four (4) dwelling units in any calendar year are not subject to taxation pursuant to this Article. ITFA 1104(a)(1). 2 0 obj A $1.50 fee is charged per ACH. 2,243 SqFt These disputes can take the form of vendor issues, contractual disputes, or employment law issues. A final report is expected by no later than 30 days after the end of the performance term, as outlined in the grant agreement. Annandale, If you are starting a new business, or facing a legal dispute as a business owner, contact a Fairfax business lawyer today. Take Advantage of These Tax Tips Before 2018 (and the Tax Cuts and Jobs Act) Begin, IRS Increases pension plan limits by $500 per year beginning in 2018, How to Calculate Deductions for Charitable Donations, Are Childcare Expenses Tax Deductible? This ordinance provides that "[b]usiness service occupations" including, but not limited to, "[o]n[]line computer services, computer time share services" would be subject to the BPOL tax. Virginia, 5 Beds Knowledge workers are about to be disrupted in a big way. <> The County argues that it satisfied this requirement by publishing the ordinance itself. View the content of this inline frame within your browser. 0.260 Acres, 9702 Walthorne Court Although we do not plan to make any information provided through FFF public, Fairfax County (including the Department of Economic Initiatives (DEI)and the Fairfax County Economic Development Association (FCEDA) are subject to the Virginia Freedom of Information Act (FOIA). 46000 Center Oak Plaza. Maximizing Leverage with Net Annual Constant, Short-Term Rentals and AirBnB in Fairfax County, Tysons Market Still Going Strong into 2023, Broker #: Licensed in Virginia and Maryland. did not pay the BPOL tax for undetermined reasons. ~PQ "&w?w/gOtf)wNR)\~MSE If the FFF application is seeking information that cant be addressed, we suggest including a brief explanation why as part of your response, instead. While AOL moved its headquarters out of the County in 1996, it continued to maintain office space in the County and provide internet access services to customers residing in the County. /OP false Project examples could include but are not limited to: product and prototype development, customer acquisition, market intelligence and business model validation, pilot or proof-of-concept efforts, and intellectual property strategy development. We conclude that the circuit court correctly imposed the burden on the County of establishing that it fell within the parameters of the grandfather clause. 2,977 SqFt The types of assets to be filed include machinery and equipment, furniture and fixtures of non-manufacturing businesses, certain computer hardware, trucks and automobiles, and any other tangible property used in a business unless specifically exempted. Amicus Curiae: NCTA The Internet & Television Association (, Amicus Curiae: The Broadband Tax Institute (. 210568. For the purposes of the program, innovation has two components: novelty and utility. Based in Arlington, VA our CPA firm is a full service accounting firm, specializing in Tax Services, CFO Consulting and Bookkeeping services. If you realize an error, please reach out to FairfaxCountyFoundersFund@fairfaxcounty.gov and we will work with you on the necessary updates. The Fairfax County Web site is being translated through "machine translation" powered by Google Translate. Applications will be accepted between April 10, 2023 (9:00 AM) and May 21, 2023 (5:00 PM). <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 720 540] /Contents 9 0 R/Group<>/Tabs/S/StructParents 1>> Cox then appealed to the Virginia Tax Commissioner. <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/MediaBox[ 0 0 792 612]/Contents 4 0 R /Group<>/Tabs/S/StructParents 0>> Fairfax County expects that more applications will be submitted than can be funded, so the review and selection process will be competitive. The review and selection process includes three components: Review Component 1: The grant administrator will review applications for eligibility. Should an applicant include fringe on their project budget, theyll be prompted to include both the fringe benefits rate and what it covers. We recommend that you find a trusted person within your circle to help you complete the FFF form. See, e.g., ITFA 1105(8)(B), 1105(10)(C). /Type/ExtGState m(/P-qmmy4BPZ)0O+wNz+t {fXVEi. << Award recipients that purchase approved equipment with FFF monies retain the title; Fairfax County does not take ownership. This issue is one of statutory construction, and we therefore review the circuit court's conclusion de novo on appeal. 5 0 obj At trial, the County's auditor testified that multiple ISPs that were providing internet access services in the County prior to October 1, 1998, including Prodigy and Roadrunner, did not pay the BPOL tax. Applications that are considered to meet the above criteria will be forwarded to Review Component 3. Review component 3: DEI will engage with venture capital professionals, and/or technology / industry subject matter experts (advisors) to evaluate applications from Review Component 2 to make recommendations of funding awards. You will be asked to choose your method of payment after you have chosen which bill(s) you wish to pay. The BPOL tax is administered by the Fairfax County Tax Administration, which is responsible for collecting BPOL taxes from businesses operating in the county. A BPOL submission is either an application for a new business license or the annual renewal of the license. LDS Building Permit and Site Plan Customers, if you are experiencing issues accessing or processing your permit or plan that was started in FIDO, PAWS or ProjectDox, and converted to PLUS, please complete this form.Did you call our help line at (703) 222-0801? Use this step-by-step guideline to complete the Fairfax county Fairfax county bpol BUSINESS RETURN OF TANGIBLE fairfaxcounty quickly and with idEval precision. 7 0 obj In 1994, the Board of Supervisors of Fairfax County adopted a BPOL ordinance, currently Fairfax County Code 4-7.2 -22 ("ordinance"). ITFA 1101(A)(1). To change the language of this website, click the drop-down list and select the desired language. In addition, the statute provides that "[t]he term `tax on Internet access' means a tax on Internet access, regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax." 0.240 Acres, Listing courtesy of Washington Fine Properties, LLC, 1909 Torregrossa Court In this instance, the tax moratorium is imposed by a federal statute, and therefore, definitions in the federal statute, rather than state case law, are controlling. The BPOL tax rate is established annually by the City Council for each business category. Applicant and/or Grantee information provided to the County is not confidential and may be subject to disclosure in accordance with applicable law, including the Virginia Freedom of Information Act. No. At any time, taxpayers may request an explanation of a commissioners valuation methods. %PDF-1.3 The County's auditor was not sure what canvassing activities the County may have engaged in at the relevant time to determine what ISPs were situated in the County. You are given a confirmation of your payment and all information is electronically secured. Instead, it is a tax on business activity as measured by gross receipts. Some assessors depreciate assets based on the asset type and acquisition year, and may also consider the condition of the property. Additionally, beginning on February 1 following the end of the performance term, and for 4 more years following, award recipients will provide a brief annual report on commercialization and other economic outcomes (e.g., company revenue, fundraising amounts, headcount, etc.). BLACK'S LAW DICTIONARY 77 (11th ed. 4,100 SqFt <> So, if you own 5 or more rental properties in the county you may want to look into this to avoid possible penalties and back taxes. New businesses must file a business license application and pay any taxes due within 75 days of the date the business began in Fairfax County. Please note: Once in the online form, responses and progress cannot be saved. Applicants should make sure that the Total Cost is captured fully in either/both FFF Request and/or Matching Funds, and at the end of the day, that the total amount of matching funds provided is equal to or exceeds 50% of the total FFF request. ITFA initially contained a grandfather clause, which has since been repealed.1 This grandfather clause provided that preexisting taxes on internet access services were exempt from the moratorium if "generally imposed and actually enforced prior to October 1, 1998." Applications that are deemed eligible will be reviewed by DEI staff based on the following criteria: Applications that do not meet all of the above criteria will not advance to Review Component 3. However, requested and matching funds do not have to be in the same category or support the same cost(s) (though they can!). 3 Baths PRESENT: Goodwyn, C.J., Powell, Kelsey, McCullough, and Chafin, JJ., and Russell and Millette, S.JJ. Vienna, The above is general information not applicable to specific matters. >> Virginia, 3 Beds The AR is an individual who is authorized to execute legal documents on behalf of the applicant organization. Businesses can expect to have their financial records and documentation reviewed during an audit, and may be required to pay additional BPOL tax, penalties, and interest if discrepancies are found.