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Home My WebLink About4-7-2020 SPECIAL SESSION AGENDA CITY OF VIRGINIA BEACH "COMMUNITY FOR A LIFETIME" CITY COUNCIL G�Nu+-BR! MAYOR ROBERT M. "BOBBY"DYER.At Large S�r►+�" Cy i VICE MAYOR JAMESL.WOOD,Lymthavae-District 5 4;� ' • JESSICA P.ABBOTT,Kempsviile-District 2 - t-' MICHAEL F.BERLUCCHI,Rose Hall-District 3 ` S BARBARA M.HENLEY,Princess Anne-District 7 = . LOUISR.JONES Bayside-District 4 JOHND.MOSS ,At Large `,%, AARONR.ROUSE,At Large e• ,�;„i,o+ GUYK TOWER Beach-District 6 ROSEMARY WILSON,At Large CITY HALL BUILDING SABRINA D.WOOTEN,Centerville-District I 2401 COURTHOUSE DRIVE CITY COUNCIL APPOINTEES VIRGINIA BEACH,VIRGINIA 23456-9005 PHONE:(757)385-4303 ACTING CITY MANAGER-THOMAS M LEAHY FAX(757)385-5669 CITY ATTORNEY-MARK D.STILES CITY ASSESSOR-RONALD D.AGNOR CITY COUNCIL AGENDA E-MAIL:CITYCOUNCIL@vbgov.com CITY AUDITOR-LYNDONS REMIAS SPECIAL MEETING CITY CLERK-AMAM)A BARNES BY ELECTRONIC COMMUNICATION MEANS APRIL 7,2020 MAYOR ROBERT M. "BOBBY"DYER PRESIDING I. SPECIAL MEETING BY ELECTRONIC COMMUNICATION MEANS 3:00 PM in accordance with Virginia Code§2.2-3708.2(A)(3) A. CALL TO ORDER—Mayor Robert M. `Bobby"Dyer 1. READING OF THE MAYOR'S CALL FOR SPECIAL MEETING B. ROLL CALL OF CITY COUNCIL C. CITY COUNCIL DISCUSSION 1. TAX DEFERRALS 2. SUSPENSION OF MEALS TAX 3. REDUCTION OF THE PERSONAL PROPERTY TAX RATE 4. AREAS FOR EXPENDITURE REDUCTION 5. PROVIDE GUIDANCE TO STAFF FOR PREPARATION OF ANY NECESSARY RESOLUTIONS OR ORDINANCES FOR COUNCIL'S CONSIDERATION AT A SUBSEQUENT CITY COUNCIL SPECIAL SESSION D. ORDINANCE 1. Ordinance to SUSPEND provisions of the City Code re Penalties and Interest upon certain local taxes during the COVID-19 Pandemic SPONSORED BY COUNCIL MEMBERS MOSS and TOWER E. ADJOURNMENT -a. 1 r-� �131A B i A L�-C f4 4<<r_ 4 y 4. 5 y) Cit of Virginia. Beach i' s � OF OUR RA'r0.'j Robert M.'Booby"Dyer MUNICIPAL CENTER MAYOR BUILDING 1 2401 COURTHOUSE DRIVE April 2, 2020 VIRGINIA BEACH,VIRGIN23456-9000IA 385- 581 57 CELL(757)749-4659 boyerttvbgov.con- HONORABLE MEMBERS OF CITY COUNCIL On March 12, 2020, Governor Northam declared a state of emergency due to COVID-19. Because of the catastrophic nature of the declared emergency, it is impracticable and unsafe to assemble a quorum of the City Council in a single location. In accordance with the Virginia Beach City Code Section 2-21 and Virginia Code § 2.2-3708.2(A)(3), and by the authority vested in me as Mayor of the City of Virginia Beach, I hereby call for a SPECIAL MEETING BY ELECTRONIC COMMUNICATION MEANS of the VIRGINIA BEACH CITY COUNCIL Tuesday,April 7, 2020 3:00 P.M. In accordance with Virginia Code § 2.2-3708.2(A)(3), this SPECIAL MEETING BY ELECTRONIC COMMUNICATION MEANS will be held virtually with Council Members participating via video/audio conference. The purpose of this Special Meeting is for the City Council Discussion of the following: Tax Deferrals; Suspension of the Meal Tax; Reduction of the Personal Property Tax Rate;Areas for expenditure reductions; and Provide guidance to staff for preparation of any necessary Resolutions or Ordinances for Council's consideration at a subsequent City Council Special Session. Following the discussion, the Council may CONSIDER the adoption of an item to address tax relief necessitated by the COVID-19 Pandemic in the form of an Ordinance to Suspend Provisions of the City Code Regarding Penalties and Interest upon Certain Local Taxes During the COVID-19 Pandemic, which is sponsored by Councilmember Moss. This Special Meeting will be broadcast on cable tv, www.vb'ov.corn and Facebook Live. Citizens are encouraged to submit their comments to the City Council prior to the Special Meeting via email at Cin Council1(4 vbgov.cone. ,' ''''''44'.412:fret../ Robert M. Dyer Mayor Cc: City Manager City Attorney City Clerk Deputy City Managers FOIA Officer Communications Office R i ei CF, i: i. CITY OF VIRGINIA BEACH AGENDA ITEM ,1 ITEM: An Ordinance to Suspend Provisions of the City Code Regarding Penalties and Interest upon Certain Local Taxes to Provide Relief to Taxpayers During the COVID-19 Pandemic MEETING DATE: April 7, 2020 • Background: The Virginia Code empowers a local governing body to impose penalties and interest for late filing or late payment of local taxes, and implicit in such power is the ability to suspend penalties and interest. The City Manager has declared a local emergency during the current COVID-19 Pandemic, and the Governor has issued three executive orders. The Pandemic and the executive orders have required widespread closures, social distancing, and restrictions upon public gatherings. These closures and restrictions have created financial burdens upon all of the taxpayers of the City. The City Council desires to provide additional time for taxpayers to pay certain taxes without penalty and interest. The additional time may give taxpayers the option to delay payment when cash flow is adversely affected by the financial impacts of the Pandemic. ■ Considerations: The attached ordinance is modeled after a similar measure adopted by the City of Norfolk. The ordinance will suspend late payment for meals taxes, admissions taxes, and transient occupancy taxes due in April 2020, May 2020, and June 2020. Penalties upon meals taxes, admissions taxes, and transient occupancy taxes would not be assessed until 60 days after the applicable due date. The ordinance also suspends late payment penalties and interest for failure to pay real estate and personal property taxes by June 5, as required by the City Code, until August 1, 2020. • Public Information: This meeting will be conducted virtually in accordance with Virginia Code § 2.2-3708.2(A)(3). Citizens are encouraged to send their comments on this item to the City Council prior to the meeting via email at CityCouncilcvbgov.com. ■ Attachments: Ordinance Requested by Councilmembers Moss and Tower REQUESTED BY COUNCILMEMBERS MOSS AND TOWER 1 AN ORDINANCE TO SUSPEND PROVISIONS OF 2 THE CITY CODE REGARDING PENALTIES AND 3 INTEREST UPON CERTAIN LOCAL TAXES 4 DURING THE COVID-19 PANDEMIC 5 6 WHEREAS, the Virginia Code empowers a local governing body to impose 7 penalties and interest for late filing or late payment of local taxes, and implicit in such 8 power is the ability to suspend penalties and interest; 9 10 WHEREAS, the City Manager has declared a local emergency during the current 11 COVID-19 Pandemic (the "Emergency"); 12 13 WHEREAS, widespread closures, social distancing, and recommendations to 14 avoid public gatherings have created financial burdens all of the taxpayers of the City; 15 16 WHEREAS,the City Council desires to provide additional time for taxpayers to pay 17 certain taxes without penalty and interest, which may give taxpayers the option to delay 18 payment when cash flow is adversely affected by the financial impact of the Emergency; 19 20 NOW, THEREFORE, BE IT ORDAINED, BY THE CITY COUNCIL OF THE CITY 21 OF VIRGINIA BEACH, VIRGINIA THAT: 22 23 1. The City Council hereby suspends the late payment and late remittance penalties 24 set forth in City Code for meals taxes, admissions taxes, and transient occupancy 25 taxes due in April 2020, May 2020 and June 2020, and no penalty will be assessed 26 until 60 days after the applicable due date of such taxes. Timely filing is still 27 required. 28 29 2. The City Council hereby suspends late payment penalties and interest for failure 30 to pay real estate and personal property taxes from the date prescribed in the City 31 Code until August 1, 2020. Any payment of such taxes after August 1, 2020 may 32 incur a late payment penalty and interest upon such payment would begin accruing 33 on August 2, 2020. Adopted by the City Council of the City of Virginia Beach, Virginia, on this day of . 2020, APPROVED AS TO LEGAL SUFFICIENCY: City Attomey's Office CA15038 R-9 April 3,2020