Section 4-7.2-10. Collection of assessments; refunds.
A. Collection of assessments.
(1) Taxes, fees and penalties herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of other taxes. In addition, upon nonpayment, reasonable attorney's or collection agency's fees may be recovered by the County, but such fees shall not exceed twenty percent of the delinquent tax bill. However, attorney's fees shall be added only if such delinquency is collected by action at law or suit in equity.
(2) No tax or fee assessment shall be delinquent and subject to collection during the pendency of any administrative appeal made to the Director in accordance with Va. Code § 58.1-3980, so long as the administrative appeal is filed within ninety days of the date of the assessment. Any such appeal shall be in writing. Any such administrative appeal shall state the factual or legal basis for the appeal, and it shall provide copies of any documents which support the claim. If an administrative appeal has been filed in accordance with this Subsection, no tax assessment shall be deemed delinquent and subject to collection for a period of thirty days after the date of the final determination of the appeal by the Director. Nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill which has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.
(3) The period for collecting any license tax or fee shall not expire prior to the period specified in Va. Code § 58.1-3940, two years after the date of assessment if the period for assessment has been extended pursuant to Section 4-7.2-1(E) of this Article, two years after the final determination of an appeal for which collection has been stayed pursuant to Section 4-7.2-11 of this Article, or two years after the final decision in a court application pursuant to Va. Code § 58.1-3984 or similar law for which collection has been stayed, whichever is later.
B. Refunds. Except as otherwise provided by this Article or by state law, there shall be no refunds of any license tax paid under the provisions of this Article.
(1) In the event a person permanently ceases to engage in a business, profession, trade, occupation or calling within the County during a year for which a license tax has already been paid, that person shall be entitled, upon application, to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to ensure that the licensed privilege is taxed only for that fraction of the year during which it is exercised within the County. For the purposes of proration, a period of more than one-half of a month (at least sixteen days) shall be considered a full month and a period of less than one-half of a month shall not be counted. However, if a person has obtained a license by payment of a license fee pursuant to Section 4-7.2-7(D) of this Article, then no refund shall be allowed.
(2) No interest shall be paid on a refund, provided the refund is made not more than thirty days from the date of the payment that created the refund or the due date of the tax, whichever is later.
(3) Whenever an assessment of additional or omitted tax by the Director is found to be erroneous, all interest and penalty charged and collected on the amount of the assessment found to be erroneous shall be refunded together with interest on the refund from the date of payment or the due date, whichever is later. Interest shall be paid on the refund of any license tax from the date of payment or due date, whichever is later, whether attributable to an amended return or other reason. Interest on any refund shall be paid at the same rate charged under Va. Code § 58.1-3916.