Administrative Appeals

Administrative Appeals Process for Business License Assessment

Pursuant to the provisions of Virginia Code §58.1-3703.1 (A) (5), "Any person assessed with a local license tax as a result of an appealable event may file an administrative appeal of the assessment within one year from the last day of the tax year for which such assessment is made, or within one year from the date of the appealable event, whichever is later, with the commissioner of the revenue or other local assessing official. The appeal must be filed in good faith and sufficiently identify the taxpayer, the tax periods covered by the challenged assessments, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer's contention."

In order to halt collection action immediately, the taxpayer may file a Notice of Intent to Appeal (PDF) and must follow-up with the Application for Review (PDF) within 30 days.

The application for review must be filed in good faith and contain the following:

  1. Taxpayer name, identification number, business address, and business phone number;
  2. If the applicant is different from the taxpayer, name and address of the applicant and a power of attorney or letter of representation;
  3. A copy of the assessment in question;
  4. A separate, detailed summary of the activity in which the taxpayer is engaged. The details shall include the date the taxpayer began such activity and the source(s) of all gross receipts derived from the activity;
  5. A statement indicating each alleged error in the assessment and the facts, issues, and authority which the taxpayer believes supports their position;
  6. Copies of all documents that may substantiate the appeal;
  7. A statement setting forth the specific relief sought;
  8. A request for a conference with the Commissioner of the Revenue, should one be desired

It is within the discretion of the Commissioner of the Revenue to determine whether a conference will be beneficial in reviewing the application. Any conference will be informal without adhering to rules or procedures established for adversarial proceedings. You need not have legal counsel present although if you elect to do so or if you elect to include any representative or attendees, you must notify the Commissioner of the Revenue in advance. If you arrive at the meeting with representatives and have not provided advance notice, the meeting may, at the option of the Commissioner, be rescheduled.

The Commissioner of the Revenue may require additional information or documents, a further audit or other evidence deemed necessary to properly review the application.

Within a reasonable time of receipt of a complete application for correction, the Commissioner of the Revenue will thoroughly examine and evaluate said application and notify the taxpayer in writing of the determination.

Should you have any questions or concerns during the appeal process, please feel free to contact the Commissioner of the Revenue:

Lois B. Jacob
Commissioner of the Revenue
City of Fredericksburg
715 Princess Anne Street
P O Box 644
Fredericksburg VA 22404-0644