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Fees and Taxes

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Fees and Taxes

AN RESOLUTION ESTABLISHING A FEE & TAX LISTING FOR FISCAL YEAR 2017-18

WHEREAS, the Town Council of the Town of South Boston is enabled by the Code of Virginia to impose certain licenses, permits and in connection with the exercise of its various municipal powers; and,

WHEREAS, the Town Council of the Town of South Boston desires to establish a FEE AND TAX LISTING for the convenience and benefit of town residents and businesses;

BE IT RESOLVED, that the following Fee and Tax Listing for Fiscal Year 2017-18 is hereby approved; and,

BE IT FURTHER RESOLVED, that where a fee listed on this Fee and Tax Listing is at variance with the same fee listed in a lawfully adopted regulation, resolution or ordinance of the Town of South Boston for the Fiscal Year 2017-18, the fee listed in the lawfully adopted regulation, resolution or ordinance of the Town of South Boston for the Fiscal Year 2017-18 shall apply:

FEE & TAX LISTING FOR FISCAL YEAR 2017-18

TAXES                                                                                                       

Real Estate Tax                                                                                                 21¢/$100
Mobile Homes Tax                                                                                          21¢/$100 

Personal Property Tax                                                                                 $2.00/$100    
Machinery & Tools Tax                                                                                  31¢/$100
Meals Tax                                                                                                              6% of Sales
Occupancy Tax                                                                                                  5.5% of Room Rate
Business License Tax                                                                                      $30 minimum 
                                                  Contractors                                                        08¢/$100
                                                   Financial & Real Estate Services           29¢/$100
                                                    Retail                                                                    10¢/$100
                                                    Business, Personal & Repair Service  18¢/$100 
                                                    Whole Merchant                                             10¢/$10
                                                     Peddlers                                                               $100 day or $500 year
                                                     Coin Operated Amusement Machines          ten or more  -  $200/year less than 10 - $20/machine
Sales Tax                                             1% of Sales
Bank Franchise Tax                     80% of State Franchise Rate
Utility Franchise Fee                  ½ of 1% of Gross
Utility Consumption Tax –     Electrical
Residential                                       70¢ plus rate of $0.007157/kwh - $3.00 max./mo.
Commercial                                      $1.15 plus rate of $0.006469/kwh - $300 max./mo.
Industrial                                            $1.15 plus ratio of $0.008963/kwh - $300 max./mo.
Utility Right of Way Fee           72¢/month/telephone line

FEES & PERMITS
Cemetery Plots       
Oak Ridge  -                                        $1,000.00 per plot; and $500.00 per second burial in same plot                   
Old Oak Ridge -                                $1,500.00 per plot; and $750 per second burial in same plot 
Memorial Gardens -                       $1,000.00 per plot; $500.00 per second burial in same plot  
Columbarium wall niche              $1,250.00 each
Columbarium ground niche        $   750.00 each
Rose Garden -                                      $750.00 per plot; $375.00 per second burial in same plot  
Plot Transfer Fee                                $ 100.00                                       
Certified Copy of Cemetery Deed          $   10.00
Cemetery Monument Installation Permit    $   10.00
Veterans  Stone/Plaque                                           No Charge
Solid Waste Commercial Waste Pick up  
 1 pickup per week                  $100.00 year           
  2 pickups                                     $200.00 year              
  3 pickups                                     $300.00 year       

False Alarm Fee
Police        $25.00 each after 4th call/year
Fire            $150.00 each after 4th call/year

Recreation Fees/Rents
 Gym Admission                                                             50¢ to $1.00
Open gym fee                                                                 $    2.00 per adult or $40/year
Gym Rent                                                                          $  30.00/hour
Industrial League Entry Fee                                    $325.00 - $475.00
Picnic Shelter Rent                                                       $  25.00 for 4 hours
WC Rental Fee – Multipurpose Room               $75.00/hour + $200.00 deposit (refundable if no damages incur)
Custom Set-up Fee                                                         $100.00
Banner Permit (Street and Pole)                              $  30.00
 Yard Sale Permit                                                                $  30.00 each after 4 in a year
 Fireworks Permit                                                              $ 75.00
Outdoor Wood Fire Furnace Permit Fee             $ 25.00
 Passing of Bad Check Fee                                             $ 50.00

 PLANNING & ZONING FEES
Appeals to Board of Zoning Appeals                           $175.00
Copy of Zoning Ordinance                                                $  50.00
Copy of Subdivision Ordinance                                      $  35.00
Copy of Comprehensive Plan                                           $  50.00
Preliminary Subdivision Site Plan Review                $  5.00 per parcel; $50.00 minimum
Final Subdivision Site Plan Review                                $  50.00
Ordinance Amendment Fee                                               $ 200.00 per section
Rezoning Application                                                              $175.00
Sign Permit                                                                                     $  25.00
Special Use Permit                                                                     $175.00
Street Closing Fee                                                                       $100.00
Street Name Change - Application Fee                           Advertising Cost
Survey Plat Certification                                                          $ 25.00 (Lot line vacation/addition)
Variance Application                                                                   $175.00
 Zoning Permit/Certificate of Zoning Compliance      $25.00
Zoning Permit – plot plan required, we do plan            $50.00
Zoning Permit – site plan required                         $100.00 + Engineering review costs

           Permit fees on the following are doubled if issued after the fact.
OTHER CHARGES
Cat Tags                                                                                      $5.00  ($1 Duplicate)
Dogs:
                           Running at Large                                       $  25.00
                           No Rabies Vaccination                           $  30.00
                           No Dog Tag                                                    $  30.00
                           Dangerous Dog Certificate                 $150.00
                             “   “              “  Annual Renewal Fee      $  85.00        
                             Administrative Fee on Delinquent Real Estate                  $30.00/parcel
                             Administrative Fee  on Delinquent Personal Property  $30.00/vehicle
                              Delinquent Tax Charge - Attorney fees                                   20% on taxes and other charges collected
                              VA-DMV Stop Fee                                                                                $40.00
                              Garnishment fee for Delinquent Taxes                                    $30.00/bill
                              Passing of Bad Check Fee                                                                 $50.00
                              
Parking Fines:

Handicap                                                                       $100.00

Other                                                                              $  10.00

Police Record Reports                                         $    8.00

Law Enforcement Services Fee - Public Entertainment              $  50.00 per event

Law Enforcement Services – Personnel Cost Fee -           Actual Cost + 15% payable in advance 

         Precious Metals and Gems Permit                                        $200.00/year
         Farmer's Market Shelter                                                              $  25.00 each Event Day
         Constitution Square                                                                        $  50.00 per Event

Constitution Square Event – Fee to Close Street                   $  50.00 per Hour

Rental Housing Inspection Fee                                                           $  50.00

Vehicle Registration Fee                                          

Auto                                                                               $  25.00

Trucks                                                                            $  25.00

Taxi                                                                                   $  65.00

Motorcycle                                                                  $  10.00

National Guard                                                          1/2 State Fee

              ENCROACHMENT PERMIT FEE SCHEDULE

              (1)      Permit Fee                                                                         $  25.00

              (2)      Inspection Fee:

                             a. Sidewalk/driveway/curb/gutter                        25¢/lf         

                             b. Minimum fee                                                              $  25.00                             

              (3)          Field investigation fee                                               $  50.00

              (4)          Right of Way Restoration Fee 

                                           a. Asphalt                                                        $   7.00/sf

                                           b. Concrete sidewalk                               $   7.50/sf             

                                           c. Commercial driveway                         $ 10.00/sf                         

                                           d. Curb and gutter                                       $  32.00/lf        

                                          e. Pavement marking                                   $    3.00/lf      

                                           f.  Regulatory signs                                          per replacement cost
                                           g. Minimum Fee                                               $50.00

           (5)            Residential Driveway Approach                         $65/sq.yard
Overload Permit Fee - DMV                                                               $100.00/load

 Adopted this 12th day of June 2017.