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To amend City Code ?? 26-872, concerning definitions related to license taxes, and 26-989, concerning licenses taxes for personal services businesses, and to amend ch. 26, art. XV, div. 2 of the City Code by adding therein a new section numbered 26-1003.1, concerning the license tax for technology businesses, for the purpose of creating a new business, profession, and occupation license category called "technology business" and imposing a new license tax on such businesses. (As Amended)
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That sections 26-872 and 26-989 of the Code of the City of Richmond (2015) be and are hereby amended and reordained as follows:
Sec. 26-872. Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Acted responsibly means that the taxpayer:
(1) Exercised the level of reasonable care that a prudent person would exercise under the circumstances in determining the filing obligations for the business; and
(2) Undertook significant steps to avoid or mitigate the failure, such as attempting to prevent a foreseeable impediment, acting to remove an impediment once it occurred, and promptly rectifying a failure once the impediment was removed or the failure discovered.
Affiliated group means those businesses as defined in Code of Virginia, ? 58.1-3700.1.
Alcoholic beverages includes the definition thereof contained in the Alcoholic Beverage Control Act, Code of Virginia, ? 4.1-100, and includes beer, ale, porter, wine, similar fermented malt or vinous liquor, and fruit juices.
Appealable event means an increase in the assessment of a local license tax payable by a taxpayer, the denial of a refund, or the assessment of a local license tax where none previously was assessed, arising out of the Assessor's:
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