- #Chesterfield county business license lookup full
- #Chesterfield county business license lookup code
- #Chesterfield county business license lookup trial
- #Chesterfield county business license lookup tv
286, 290, 217 S.E.2d 885, 889 (1975), that a cable television service was not engaged in "broadcasting." There, we quoted Fortnightly Corp.
#Chesterfield county business license lookup tv
We specifically held, in Winchester TV Cable v. In the statute, "broadcasting" modifies both "station" and "service." CCI is not engaged in "broadcasting." CCI is a television service, but it is not a broadcasting service.
#Chesterfield county business license lookup code
We granted CCI an appeal.ĬCI first argues that it is included in the statutory category of those engaged in "operating or conducting any radio or television broadcasting station or service," and is therefore exempt from license taxation pursuant to Code § 58.1-3703(B)(3).
#Chesterfield county business license lookup trial
The County demurred on the ground that CCI was not engaged in "broadcasting." The trial court sustained the demurrer and dismissed the case by order entered March 2, 1990. CCI asked that the county ordinance imposing the tax be declared void as violative of Code § 58.1-3703(B)(3) as well as the free speech-free press guarantees of the Virginia and Federal Constitutions. After denial of that application, CCI filed this proceeding for correction of erroneous assessments, asking exoneration from license tax assessments for 1987, 1988, and 1989, as well as refunds of prior taxes paid in error. It paid the taxes for 19, but applied to the local Commissioner of Revenue for exoneration from the assessments for 19. or for the privilege or right of operating or conducting any radio or television broadcasting station or service."ĬCI was assessed with license taxes for 1985 and subsequent years under the ordinance. pon the privilege or right of printing or publishing any newspaper. The ordinance specifically lists "supplier of cable TV" as a business subject to the tax.Ĭode § 58.1-3703(B)(3) provides, in pertinent part, that no locality "shall levy any license tax. Chesterfield County has adopted a license tax ordinance which requires every person engaged in business within the County to pay a license tax for the privilege of doing business unless the business is exempt from taxation by law. Its business involves the communication of television programs by cable to individual subscribers who pay a monthly fee for the right to connect their receivers to CCI's cable. (CCI), owns and operates a cable television service in Chesterfield County. The dispositive issue in this erroneous tax assessment case is whether a cable communication television service is entitled to the same exemption from business privilege license taxation, provided by Code § 58.1-3703(B)(3), to which operators of a "television broadcasting station or service" are entitled. Micas, County Atty., on brief), for appellee. Leslie Saunders, Jr., Minor, Saunders, Cary & Patterson, Richmond, on briefs), for appellant. (ex: % Main St.401 S.E.2d 678 (1991) CHESTERFIELD CABLEVISION, INC.ĬOUNTY OF CHESTERFIELD. If you don’t know the specific address number, enter the percent sign, followed by a space, followed by the street name. The file will be in a CSV format.ĬSV Download of All Licenses and Associated Permits
#Chesterfield county business license lookup full
If you would like to view more than 200 licenses and their associated permits, you may download a full export of all active licenses and their associated permits using the link below. If you would like to view more than 200 licenses, you may download a full export of all active licenses using the link below. NOTE: this search will only allow a maximum of 200 licenses to be displayed.
Enter as much information as you know, and press the "Search" button.
0 kommentar(er)
