General Fund Revenue FY 2003-2014 Actual Actual Actual Actuals Actuals Actuals Actuals Actuals Actuals Actuals Adopted Adopted 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 TAXES Real Estate Taxes $29,332,737 $32,749,762 $35,906,602 $39,575,656 $43,610,928 $46,618,241 $50,446,354 $49,876,136 $49,709,151 $50,040,014 $50,074,178 $50,623,542 Personal Property Tax $4,358,301 $4,605,583 $4,699,795 $5,495,901 $6,446,955 $6,497,572 $6,770,537 $6,094,538 $5,918,621 $6,019,191 $6,222,000 $6,346,440 Public Service Corporation Tax $1,485,489 $1,950,118 $1,644,018 $1,349,287 $1,246,613 $1,118,174 $1,080,542 $1,119,657 $1,307,266 $1,299,886 $1,296,916 $1,296,916 Pen/Into on Delinquent Taxes $422,398 $379,770 $362,486 $409,479 $375,260 $362,243 $452,598 $429,863 $401,079 $415,796 $350,000 $350,000 Utility Taxes $6,632,604 $6,750,575 $6,863,039 $7,124,868 $7,440,974 $4,466,584 $4,644,592 $4,419,303 $4,491,361 $4,252,785 $4,495,000 $4,453,240 Virginia Communications Sales and Use Tax $0 $0 $0 $3,674,556 $3,338,662 $3,352,581 $3,335,988 $3,268,192 $3,516,960 $3,411,900 Franchise Taxes $324,867 $349,918 $403,127 $420,114 $238,552 $8,843 $12,397 $3,500 $26,402 $10,440 $0 $0 Tax on Bank Stock $517,194 $459,424 $489,668 $620,707 $569,324 $605,562 $639,849 $975,779 $1,358,812 $1,051,723 $1,150,000 $1,150,000 Tax on Wills & Deeds $258,803 $340,408 $507,188 $786,322 $718,396 $665,969 $473,913 $403,918 $436,709 $493,248 $450,000 $450,000 Sales & Use Tax $7,851,787 $8,295,186 $9,001,835 $9,565,490 $10,298,470 $10,221,226 $9,588,558 $9,312,664 $8,956,683 $9,995,523 $9,894,000 $10,450,920 Rolling Stock Tax $19,527 $18,299 $18,575 $18,454 $17,653 $18,618 $16,094 $17,402 $1,525 $992 $17,324 $16,790 Transient Room Tax $1,447,252 $1,585,307 $1,909,540 $2,100,084 $2,356,436 $2,476,572 $2,286,843 $2,475,914 $2,460,055 $2,807,326 $2,819,000 $2,920,741 Meals Tax $3,855,609 $4,059,684 $4,309,424 $4,586,874 $4,831,141 $5,056,414 $4,891,929 $4,840,997 $5,145,800 $5,533,673 $5,775,375 $5,757,233 Short-Term Rental Tax $52,870 $56,429 $59,074 $57,649 $64,309 $63,755 $52,731 $35,370 $41,679 $52,339 $40,000 $40,000 Cigarette Tax $302,717 $295,473 $661,266 $544,900 $579,317 $705,063 $673,439 $614,725 $634,572 $640,588 $615,000 $585,000 Recordation Tax Receipts $133,986 $134,642 $135,844 $154,149 $161,826 $194,091 $195,292 $162,496 $109,137 $94,193 $232,043 $182,037 Vehicle Daily Rental Tax $73,574 $126,303 $100,941 $109,201 $124,442 $113,663 $121,365 $158,598 $85,966 $128,158 $125,000 $125,000 Taxes Subtotal $57,069,715 $62,156,881 $67,072,422 $72,919,135 $79,080,596 $82,867,146 $85,685,695 $84,293,441 $84,420,806 $86,104,067 $87,072,796 $88,159,759 LICENSES AND PERMITS Business & Professional Licenses $4,089,173 $4,449,915 $4,695,807 $5,432,749 $5,514,900 $5,953,851 $7,295,646 $6,502,949 $6,061,192 $6,491,428 $6,528,000 $6,753,682 Vehicle Licenses $520,295 $739,396 $752,745 $738,914 $831,844 $861,399 $893,847 $859,706 $853,294 $784,463 $856,000 $806,000 Dog Licenses $5,794 $5,332 $4,661 $5,033 $5,154 $10,631 $14,911 $22,083 $17,648 $14,140 $15,000 $15,000 Electrical and Mechanical Permits $119,440 $142,803 $148,914 $171,491 $173,103 $172,660 $159,120 $113,685 $131,524 $215,715 $120,000 $200,000 Building and Plumbing Permits $228,127 $230,232 $310,878 $398,194 $396,736 $387,493 $295,680 $218,870 $292,853 $454,323 $275,000 $600,000 Other Permits $42,419 $64,902 $162,411 $176,287 $431,127 $483,725 $155,551 $426,383 $530,409 $573,421 $250,000 $450,000 Licenses and Permits Subtotal $5,005,248 $5,632,580 $6,075,416 $6,922,668 $7,352,864 $7,869,759 $8,814,755 $8,143,676 $7,886,920 $8,533,490 $8,044,000 $8,824,682 INTERGOVERNMENTAL REVENUE PPTRA Revenue (State Personal Property Tax) $3,594,211 $3,341,718 $3,415,390 $3,572,479 $3,425,887 $3,498,256 $3,498,256 $3,498,256 $3,498,256 $3,498,256 $3,498,256 $3,498,256 Revenue from Federal Agencies Jefferson Area Drug Enforcement (JADE) $31,737 $48,000 $54,000 $54,000 $54,000 $54,000 $48,000 $48,000 $48,000 $48,000 $48,000 $96,000 Revenue from State Agencies State Highway Assistance $2,655,990 $2,775,924 $2,868,431 $3,004,785 $3,063,093 $3,191,906 $3,310,462 $3,288,834 $3,408,755 $3,535,290 $3,360,818 $3,602,680 Reimbursement/Constitutional Offices $1,110,528 $1,069,398 $1,156,014 $1,184,046 $1,424,537 $1,600,214 $1,592,731 $1,463,019 $1,049,641 $1,100,159 $1,522,360 $1,544,187 State $60M "Flex" Cuts ($547,533) $0 State Aid for Police Protection $2,044,032 $1,878,244 $1,973,704 $2,126,800 $2,381,980 $2,392,909 $2,203,111 $2,012,149 $2,085,896 $1,969,214 $2,012,682 $2,012,682 Trailer Title $3,067 $1,676 $1,920 $2,595 $4,869 $1,284 $7,340 $1,939 $1,215 $6,290 $1,200 $1,200 Other State and Federal Assistance: Misc Rev $62,977 $34,592 $157,740 $198,449 $39,766 $118,047 $53,073 $67,666 $55,805 $79,152 $35,000 $50,000 Revenue from City Schools School Resource Officers $153,161 $145,551 $197,561 $230,663 $236,046 $244,404 $251,964 $254,693 $265,302 $253,585 Other Intergovernmental Revenue Regional Library Administrative Fee $95,546 $100,477 $107,837 $102,880 $53,840 $54,618 $57,372 $75,100 $71,234 $91,000 Fire Department Ops (Albemarle Co) 776,758 758929 $333,305 $149,113 $391,609 $491,941 $100,000 $79,249 $452,776 $208,191 $300,000 $300,000 Fire Department Ops (UVa) $130,000 $150,000 $157,500 $165,375 $173,644 $182,326 $191,442 $201,014 $211,065 $221,618 $232,699 $244,334 Payments In Lieu Of Taxes - Housing Auth. $39,746 $38,000 $25,693 $14,108 $17,024 $17,634 $18,300 $31,516 $25,963 $0 $25,000 $25,000 Juvenile & Domestic Relations Court Operations (Albemarle Co.) $65,653 $65,653 $75,642 $55,045 $50,051 $54,111 $56,659 $83,004 $68,794 $56,115 $50,684 $52,255 9/27/20131:21 PM 1
General Fund Revenue FY 2003-2014 Actual Actual Actual Actuals Actuals Actuals Actuals Actuals Actuals Actuals Adopted Adopted 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 Juvenile & Domestic Relations Court Building Maintenance/Utilities (Albemarle Co.) $0 $0 $0 $55,985 $67,072 $76,074 $63,114 $60,914 $61,126 Magistrate's Office (Albemarle County) $2,500 $3,347 $3,867 $3,517 $5,285 $3,193 $3,820 $3,315 $4,641 $4,279 $4,375 $4,350 UVA Service Charge $30,512 $31,352 $31,046 $35,665 $18,614 $26,664 $28,727 $32,476 $33,210 $33,393 $25,000 $30,000 UVA Property Maintenance Support $0 $0 $0 $30,836 $50,000 $54,315 $50,148 $49,631 $25,132 $65,228 $50,000 $50,000 Intergovernmental Revenue Subtotal $10,694,833 $10,500,922 $10,803,451 $11,145,469 $11,590,271 $12,161,074 $11,600,663 $11,301,653 $11,354,559 $11,218,092 $11,015,991 $11,916,655 CHARGES FOR SERVICE Property Transfer Fees $711 $1,264 $1,314 $1,412 $1,341 $1,214 $998 $890 $888 $938 $1,000 $1,000 City Sheriff's Fees $6,212 $6,212 $6,224 $6,212 $5,308 $0 $0 $0 $0 $0 $0 $0 Zoning Appeal Fees $768 $1,900 $940 $800 $1,550 $450 $740 $1,750 $350 $700 $500 $500 Court Revenue (Circ/Genl Dist Cts) $573,460 $648,985 $860,269 $872,280 $598,309 $502,111 $456,192 $360,743 $515,527 $431,082 $350,000 $375,000 Circuit Court Subscription Revenue $0 $0 $0 $25,000 Parking Meter Receipts $65,231 $102,606 $97,948 $102,481 $97,935 $124,131 $97,467 $89,666 $100,709 $105,689 $100,000 $100,000 Parking Garage Revenue $533,504 $609,555 $776,210 $1,031,131 $1,182,497 $1,191,711 $1,148,152 $1,097,942 $1,276,778 $1,277,524 $1,200,000 $1,200,000 Internal City Services $511,085 $862,031 $918,531 $936,912 $786,783 $745,159 $922,943 $959,306 $1,152,033 $1,177,285 Utility Cut Permits $74,337 $214,391 $158,840 $176,694 $179,108 $165,804 $213,103 $158,284 $216,995 $196,984 $175,000 $175,000 Recreation Income $477,785 $530,741 $636,913 $505,633 $596,011 $660,091 $675,438 $830,547 $1,056,202 $1,465,002 $1,789,860 $2,071,553 The First Tee $0 $0 $0 $0 $108,256 $111,000 $69,449 Reimbursable Overtime/Public Safety $53,613 $80,104 $69,669 $132,584 $197,518 $167,679 $308,064 $284,997 $208,015 $300,612 $208,700 $265,000 Parking Permit Fees $35,698 $38,093 $68,099 $67,897 $70,930 $120,647 $103,562 $98,157 $127,793 $34,350 $55,000 $55,000 Payment in Lieu of Taxes: Utilities $3,146,784 $3,175,629 $3,577,940 $3,867,562 $4,366,888 $4,693,828 $4,868,644 $5,059,859 $5,147,855 $5,210,452 $5,208,473 $5,326,645 Indirect Cost Recovery $202,591 $184,346 $211,589 $240,285 $245,233 $162,708 $162,795 $101,568 $122,401 $114,455 $150,000 $150,000 Waste Disposal Fees $1,458,464 $2,420,820 $1,923,154 $1,134,032 $1,051,184 $1,149,948 $1,048,689 $939,278 $905,660 $904,204 $950,000 $925,000 Other Charges for Services $53,926 $65,183 $173,734 $130,943 $113,208 $101,167 $345,186 $416,735 $278,645 $166,193 $100,000 $100,000 Charges for Service Subtotal $10,616,338 $12,197,306 $9,495,697 $9,564,269 $9,904,230 $10,013,961 $10,244,633 $10,185,575 $10,880,761 $11,275,747 $11,551,566 $12,016,432 FINES Parking Fines $585,414 $595,895 $541,283 $477,507 $483,859 $437,956 $363,781 $392,515 $541,628 $542,440 $500,000 $570,000 Fines Subtotal $585,414 $595,895 $541,283 $477,507 $483,859 $437,956 $363,781 $392,515 $541,628 $542,440 $500,000 $570,000 MISCELLANEOUS REVENUE Interest Earned $238,428 $186,168 $434,225 $509,683 $1,055,643 $1,408,614 $880,782 $643,892 $508,957 $344,491 $450,000 $250,000 Rent $285,549 $284,710 $277,187 $331,229 $212,310 $333,540 $190,943 $172,896 $178,781 $161,961 $175,000 $160,000 Hedgerow Properties Revenue $0 $16,778 $164,610 $172,070 $155,420 $165,157 $160,721 $183,538 $185,160 $192,842 Parking Garage Maintenance $0 $20,000 $0 $50,000 $50,000 $50,000 $50,000 $62,500 $37,500 $25,000 $50,000 $50,000 Refund of Prior Years' Expenditures $36,225 $256,893 $16,936 $41,898 $29,332 $17 $80,328 $285 $98,130 $206,906 $30,000 $30,000 Other Miscellaneous Revenue $241,651 $254,612 $309,784 $446,811 $266,461 $404,895 $1,234,340 $795,847 $272,855 $114,590 $252,891 $252,891 Miscellaneous Revenue Subtotal $801,853 $1,002,383 $1,038,132 $1,396,399 $1,778,356 $2,369,136 $2,591,813 $1,840,577 $1,256,944 $1,036,486 $1,143,051 $935,733 FIRE DEPARTMENT OPS (ALBEMARLE CO.)/TRANSFER TO DEBT SERVICE FUND $250,000 $375,000 $264,000 $132,000 $607,221 $642,000 $342,000 $581,000 $450,000 $450,000 PREVIOUS FISCAL YEAR CARRYOVER FUNDS Local Contribution to Schools (FY 12) $670,314 Council Priority Initiatives (FY 12) $120,464 Green Cities Initiatives (FY 13) $25,000 Dialogue on Race (FY 13) $90,000 Carryover Funds Subtotal $250,000 $375,000 $264,000 $132,000 $607,221 $0 $0 $0 $790,778 $115,000 9/27/20131:21 PM 2
General Fund Revenue FY 2003-2014 Actual Actual Actual Actuals Actuals Actuals Actuals Actuals Actuals Actuals Adopted Adopted 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 TRANSFERS FROM OTHER FUNDS Charlottesville/Albemarle Visitor's Bureau Fund $42,600 Risk Management Fund $250,000 $250,000 Landfill Fund $228,723 Economic Downturn Fund (Dedicated to City Schools) $230,000 Transfers from Other Funds Subtotal $250,000 $375,000 $264,000 $132,000 $607,221 $0 $0 $0 $521,323 $480,000 CITY/COUNTY REVENUE SHARING $2,942,811 $3,726,021 $4,370,461 $5,502,748 $6,369,816 $7,959,142 $7,695,118 $9,906,247 $10,948,527 $12,335,037 $12,720,948 $12,063,833 OPERATING BUDGET TOTAL $87,716,212 $95,811,988 $100,146,862 $109,053,195 $117,351,992 $124,074,174 $128,818,120 $126,705,684 $127,632,144 $131,626,359 $133,810,453 $135,532,094 DESIGNATED REVENUE Contractual Services- School Building Maintenance $2,631,819 $2,713,567 $2,985,851 $3,115,114 $3,365,534 $3,282,024 $3,222,249 $3,279,999 $3,342,071 $3,406,499 Contractual Services - Pupil Transportation $1,498,766 $1,587,276 $1,672,357 $1,717,557 $2,630,687 $2,525,658 $2,583,154 $2,129,863 $2,275,216 $2,319,931 $2,392,261 $2,442,692 City-County Revenue Sharing - Transfer to Capital Improvement Fund $3,450,000 $3,700,000 $3,634,000 $3,840,000 $3,315,000 $3,915,259 $4,803,882 $4,575,000 $4,248,500 $4,919,505 $4,400,000 $4,467,500 City-County Revenue Sharing - Transfer to Facilities Repair Fund $300,000 $300,000 $0 $400,000 $450,000 $500,000 $550,000 $550,000 $250,000 $350,000 $400,000 $400,000 City-County Revenue Sharing - Transfer to Equipment Replacement Fund $0 $0 $0 $0 $0 $838,000 $584,950 $211,826 $211,826 $0 $0 $0 Additional $0.01 Meals Tax Revenue for Debt Service Fund $0 $1,353,228 $1,436,475 $1,528,958 $1,610,380 $1,681,851 $1,630,643 $1,613,666 $1,715,267 $1,844,558 $1,925,125 $1,919,077 DESIGNATED REVENUE TOTAL $5,248,766 $6,940,504 $9,374,651 $10,200,082 $10,991,918 $12,575,882 $13,518,163 $12,362,379 $11,923,058 $12,713,993 $12,459,457 $12,635,768 GRAND TOTAL - GENERAL FUND OPERATING AND DESIGNATED REVENUE $92,964,978 $102,752,492 $109,521,513 $119,253,277 $128,343,910 $136,650,056 $142,336,283 $139,068,063 $139,555,202 $144,340,351 $146,269,910 $148,167,862 ECONOMIC DOWNTURN FUND Economic Downturn Fund $2,795,805 $2,795,805 $485,270 $0 $0 ECONOMIC DOWNTURN FUND REVENUE TOTAL $2,795,805 $2,795,805 $485,270 $0 $0 GENERAL FUND TOTAL $92,964,978 $102,752,492 $109,521,513 $119,253,277 $128,343,910 $136,650,056 $142,336,283 $141,863,868 $142,351,007 $144,825,621 $146,269,910 $148,167,862 9/27/20131:21 PM 3
City of Charlottesville HISTORY OF CITY-COUNTY REVENUE SHARING PAYMENTS Fiscal Year 1982-2014 Fiscal Computation as Amount of Cap/Pymnt Increase over Percent Amount to % to Amount to Designated % to Designated Total General As % of General Year per Formula Payment (cap) Difference Previous Year Increase General Fund General Fund Expenditures* Expenditures* Fund Budget Fund Budget 82-83 $1,293,552 $1,293,552 $0 N/A N/A $0 0.00% $1,293,552 100.00% 83-84 1,664,067 1,530,991 ($133,076) 237,439 18.36% 0 0.00% 1,530,991 100.00% 84-85 1,635,984 1,579,753 ($56,231) 48,762 3.18% 0 0.00% 1,579,753 100.00% 85-86 1,909,389 1,875,179 ($34,210) 295,426 18.70% 0 0.00% 1,875,179 100.00% 86-87 1,942,509 1,942,509 $0 67,330 3.59% 337,261 17.36% 1,605,248 82.64% 87-88 2,417,318 2,277,953 ($139,365) 335,444 17.27% 337,261 14.81% 1,940,692 85.19% 88-89 2,513,521 2,368,027 ($145,494) 90,074 3.95% 402,000 16.98% 1,966,027 83.02% 89-90 2,900,073 2,693,120 ($206,953) 325,093 13.73% 402,000 14.93% 2,291,120 85.07% 48,143,827 5.59% 90-91 3,128,917 2,802,359 ($326,558) 109,239 4.06% 720,000 25.69% 2,082,359 74.31% 52,058,720 5.38% 91-92 3,644,347 3,277,350 ($366,997) 474,991 16.95% 958,703 29.25% 2,318,647 70.75% 54,761,946 5.98% 92-93 3,582,012 3,426,001 ($156,011) 148,651 4.54% 1,487,148 43.41% 1,938,853 56.59% 55,806,606 6.14% 93-94 4,933,918 4,319,236 ($614,682) 893,235 26.07% 2,650,383 61.36% 1,668,853 38.64% 57,149,507 7.56% 94-95 5,076,793 4,475,118 ($601,675) 155,882 3.61% 2,806,265 62.71% 1,668,853 37.29% 57,803,116 7.74% 95-96 5,995,531 5,049,991 ($945,540) 574,873 12.85% 3,208,329 63.53% 1,841,662 36.47% 59,547,698 8.48% 96-97 6,126,714 5,170,853 ($955,861) 120,862 2.39% 3,304,191 63.90% 1,866,662 36.10% 61,603,624 8.39% 97-98 6,267,698 5,518,393 ($749,305) 347,540 6.72% 3,238,050 58.68% 2,280,343 41.32% 64,793,371 8.52% 98-99 6,263,427 5,587,013 ($676,414) 68,620 1.24% 2,951,670 52.83% 2,635,343 47.17% 67,447,689 8.28% 99-00 6,402,290 5,853,794 ($548,496) 266,781 4.78% 2,453,794 41.92% 3,400,000 58.08% 74,058,706 7.90% 00-01 6,736,515 6,093,101 ($643,414) 239,307 4.09% 2,693,101 44.20% 3,400,000 55.80% 79,065,346 7.71% 01-02 7,136,042 6,482,712 ($653,330) 389,611 6.39% 3,082,712 47.55% 3,400,000 52.45% 83,662,149 7.75% 02-03 7,812,150 6,692,811 ($1,119,339) 210,099 3.24% 2,942,811 43.97% 3,750,000 56.03% 92,985,253 7.20% 03-04 8,646,737 7,726,021 ($920,716) 1,033,210 15.44% 3,726,021 48.23% 4,000,000 51.77% 98,922,255 7.81% 04-05 8,223,529 8,004,461 ($219,068) 278,440 3.60% 4,370,461 54.60% 3,634,000 45.40% 105,511,350 7.59% 05-06 9,765,198 9,742,748 ($22,450) 1,738,287 21.72% 5,508,748 56.54% 4,234,000 43.46% 111,747,772 8.72% 06-07 10,150,331 10,134,816 (15,515) 392,068 4.02% 6,369,816 62.85% 3,765,000 37.15% 120,145,206 8.44% 07-08 13,537,629 13,212,401 (325,228) 3,077,585 30.37% 7,959,142 60.24% 5,253,259 39.76% 134,662,800 9.81% 08-09 13,667,366 13,633,950 (33,416) 421,549 3.19% 7,620,118 55.89% 6,013,832 44.11% 140,992,521 9.67% 09-10 19,441,911 18,038,878 (1,403,033) 4,404,928 32.31% 9,906,247 54.92% 8,132,631 45.08% 142,443,480 12.66% 10-11 18,986,459 18,454,658 (531,801) 415,780 2.30% 10,948,527 59.33% 7,506,131 40.67% 140,751,728 13.11% 11-12 18,155,184 18,089,812 (65,372) (364,846) -1.98% 12,335,037 68.19% 5,754,775 31.81% 143,306,538 12.62% 12-13 17,678,767 17,520,948 (157,819) (568,864) -3.14% 12,720,948 72.60% 4,800,000 27.40% 146,269,910 11.98% 13-14 16,931,333 16,931,333 0 (589,615) -3.37% 12,063,833 71.25% 4,867,500 28.75% 148,167,862 11.43% Average 9.89% * Designated Expenditures includes contributions to the Capital Improvement Program Fund, the Equipment Replacement Fund, the Facilities Repair Fund and the Economic Downturn Fund (contributions to an Economic Downturn Fund began in FY 2009) Source: Albemarle County; Charlottesville Office of Budget and Performance Management
Tax and Fee Legal Caps ADOPTED ADOPTED FISCAL YEAR 2013-2014 FISCAL YEAR 2012-2013 Real Estate $.95/$100 AV $.95/$100 AV 58.1-3321 - no cap, but effective tax rate increases must be publicly advertised 30 days prior to hearing. Personal Property $4.20/$100 AV $4.20/$100 AV No cap; 58.1-3008- authorizes different rates for different classes 58.1-3524- Beginning Tax Year 2006, PPTRA requires reduced rates on qualifying vehicles, applied to value < $20,000 Sales Tax 5.3% 5.0% 58.1-605 (B)- Cap: rate may not exceed 1% (included in the 5.3% cap) Sales Tax (Non Prepared) 2.5% 2.5% 58.1-611.1 - Cap: rate may not exceed 1% (included in the 2.5% cap) Restaurant/Meals Tax 4.0% 4.0% 58.1-3840 (no cap for City) Lodging (Transient Occupancy) Tax 6% 6% 58.1-3840 (no cap for City) Cigarette Tax $.35 per pack $.35 per pack 58-1.3830 (no cap for City) E-911 $.75/phone line $.75/phone line Collected by State as part of Communications Sales and Use tax Cable Franchise Fee 5% 5% Collected by State as part of Communications Sales and Use tax 15.2-2108.1:1: no new or renewed cable franchise entered after 1/1/2007 may include a franchise fee (see 2006 House Bill 568) Cable Consumer Utility Tax 5% 5% Collected by State as part of Communications Sales and Use tax Telephone Consumer Utility Tax 5% 5% Collected by State as part of Communications Sales and Use tax Refuse Collection 15.2-928--No Cap Trash Stickers 13 Gal - $1.05 each 13 Gal - $1.05 each 32 Gal - $2.10 each 32 Gal - $2.10 each Trash Decal Fees 32 Gallon Can $94.50 Annually $94.50 Annually 45 Gallon Can $125.00 Annually $125.00 Annually 64 Gallon Can $189.00 Annually $189.00 Annually 96 Gallon Can $283.50 Annually $283.50 Annually Large Item Pick Up Fee $35.00 for first occurrence $25.00 per occurrence $50.00 for second occurrence $100 for third and subsequent occurrences 1 10/1/2013
Tax and Fee Legal Caps ADOPTED ADOPTED FISCAL YEAR 2013-2014 FISCAL YEAR 2012-2013 Motor Vehicle License Fee Up to 4,000 lbs. - $28.50 Up to 4,000 lbs. - $28.50 4,000-6,500 lbs. - $33.50 4,000-6,500 lbs. - $33.50 Over 6,500 lbs. - $33.50 Over 6,500 lbs. - $33.50 Motorcycles - $8.50 Motorcycles - $8.50 46.2-752(A) - Cap: may not exceed amount of state license fee Courthouse Maintenance Fee $2.00 per court case $2.00 per court case 17.1-281 - Cap: $2.00 Courtroom Security Fee $10.00 per conviction $10.00 per conviction 53.1-120 - Cap: $10.00 Machinery and Tools Tax $4.20/$100 AV $4.20/$100 AV No cap; 58.1-3008- authorizes different rates for different classes Mobile Home Tax $.95/$100 AV $.95/$100 AV 58.1-3522 - assess in line w/real estate tax; 58.1-3280 - assess @ fair market value 2 10/1/2013
July 2013 Prepared by Neighborhood Development Services
Arlington and Millmont Apartments 300 Apartments
Bill and Barry Battle Building 200,000 Square Feet
City Walk 301 Units
850 Estes Street 18 Units
Longwood Drive PUD 60 Units
Oakhurst Inn and Apartments 35 Units
Pace Center 20,000 Square Feet
81 Paton Street PUD, Phase 2 21 Units
Sunrise PUD, Phases 1,2,3 67 Units
Timberlake PUD 28 Units
Wertland Site Plan 14 Units
Wertland 2 48 Units
St Thomas Aquinas Priory 31 Bedroom Monastery
Homestead Suites 106,700 Square Feet
CFA old Martha Jeff 140,000 Square Feet
Plaza at West Main 219 Units 11,944 Square Feet
Marriott Residence Inn 113,000 Square Feet 133 Rooms
Meadowbrook Flats Phase 1: 75 Units Phase 2: 53 Units and 12,000 Square Feet Commercial
The Woods 49 Units
550 E Water Street 21 Units 1,570 Square Feet
Stonehenge 26 Units
925 E Market Street (SUP) 56 Units 32,616 Square Feet Commercial
2009
2013
Year Permits Issued Permit Fees Total Construction Value Plans Reviewed New Construction Inspections 1996 2,342 $38,705,328 2,424 1997 2,267 $163,132 $34,358,948 3,167 1998 2,253 $186,470 $38,280,688 3,602 1999 2,237 $220,038 $57,171,545 3,839 2000 2,285 $207,069 $50,370,978 376 4,414 2001 2,120 $270,176 $62,228,891 466 3,962 2002 1,822 $302,397 $63,023,447 414 3,480 2003 2,190 $370,552 $72,066,485 593 4,563 2004 2,338 $459,213 $92,267,451 741 5,220 2005 2,485 $502,473 $104,702,593 673 5,592 2006 2,383 $563,734 $135,589,252 708 6,170 2007 2,552 $589,901 $127,053,909 859 6,982 2008 2,215 $632,981 $132,304,687 703 6,196 2009 1,440 $345,024 $69,293,549 481 4,061 2010 1,415 $354,544 $60,183,343 473 4,052 2011 1,742 $498,282 $94,678,296 432 3,940 2012 1,881 $941,793 $211,386,593 544 4,523 Average per year 2,116 $412,986 $84,921,528 574 4,482