Item Coversheet

Spotsylvania County
Board of Supervisors Agenda
Executive Summary




Meeting Date:
March 12, 2019
Title:
Business License Refund – AAA Pest Pros Inc

Type:
Action
Agenda Title:
Business License Refund – AAA Pest Pros Inc
Recommendation:

The Commissioner of the Revenue recommends that the Board of Supervisors approve the tax exoneration and direct the Treasurer to refund the excess to the taxpayer, with interest.

Summary:
There was an inaccurate assessment made for the business due to their accountant providing inaccurate information of combined gross receipts of two businesses rather than each one separately which resulted in the receipts being  in excess of the threshold for tax years 2015, 2017, and 2018.  The taxpayer discovered the mistake and later filed amended returns for these years with accurate assessments.  The returns were audited by the County resulting in a refund.
Financial Impact:
$9,727.51 which includes interest
Staff Contacts:

Deborah F Williams, Commissioner of the Revenue: Larry K Pritchett, Treasurer

Legal Counsel:
Sheila J Weimer, Senior Assistant County Attorney
Additional Background/Other Considerations:
Pursuant to Code of Virginia Section 58.1-3981(A), the Senior Assistant to County Attorney has reviewed and consented to the proposed refund.  
Consequence of Denial/Inaction:
The Treasurer will not have the authority to issue a refund on the above-referenced account.
ATTACHMENTS:
File NameDescriptionType
Certificate_-_AAA_Pest_Pro_Inc.pdfCertificate - AAA Pest Pros IncMemorandum