58.1-3703.1 - Uniform ordinance provisions.
§ 58.1-3703.1. Uniform ordinance provisions.
A. Every ordinance levying a license tax pursuant to this chapter shallinclude provisions substantially similar to this subsection. As they apply tolicense taxes, the provisions required by this section shall override anylimitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) of this titleto the extent that they are in conflict.
1. License requirement. Every person shall apply for a license for eachbusiness or profession when engaging in a business in this jurisdiction if(i) the person has a definite place of business in this jurisdiction; (ii)there is no definite place of business anywhere and the person resides inthis jurisdiction; or (iii) there is no definite place of business in thisjurisdiction but the person operates amusement machines or is classified asan itinerant merchant, peddler, carnival, circus, contractor subject to §58.1-3715, or public service corporation. A separate license shall berequired for each definite place of business and for each business. A personengaged in two or more businesses or professions carried on at the same placeof business may elect to obtain one license for all such businesses andprofessions if all of the following criteria are satisfied: (a) each businessor profession is subject to licensure at the location and has satisfied anyrequirements imposed by state law or other provisions of the ordinances ofthis jurisdiction; (b) all of the businesses or professions are subject tothe same tax rate, or, if subject to different tax rates, the licensee agreesto be taxed on all businesses and professions at the highest rate; and (c)the taxpayer agrees to supply such information as the assessor may requireconcerning the nature of the several businesses and their gross receipts.
Notwithstanding the foregoing, the governing body of any county, city or townwith a population greater than 50,000 may waive the license requirementsprovided herein for businesses with gross receipts of less than $100,000.
2. Due dates and penalties.
a. Each person subject to a license tax shall apply for a license prior tobeginning business if he was not subject to licensure in this jurisdiction onor before January 1 of the license year, or no later than March 1 of thelicense year if he had been issued a license for the preceding year. Anylocality is authorized to adopt a later application date that is on or beforeMay 1 of the license year. The application shall be on forms prescribed bythe assessing official.
b. The tax shall be paid with the application in the case of any license notbased on gross receipts. If the tax is measured by the gross receipts of thebusiness, the tax shall be paid on or before the locality's fixed due datefor filing license applications or a later date, including installmentpayment dates, or 30 or more days after beginning business, at the locality'soption.
c. The assessing official may grant an extension of time in which to file anapplication for a license, for reasonable cause. The extension may beconditioned upon the timely payment of a reasonable estimate of theappropriate tax; the tax is then subject to adjustment to the correct tax atthe end of the extension, together with interest from the due date until thedate paid and, if the estimate submitted with the extension is found to beunreasonable under the circumstances, with a penalty of 10 percent of theportion paid after the due date.
d. A penalty of 10 percent of the tax may be imposed upon the failure to filean application or the failure to pay the tax by the appropriate due date.Only the late filing penalty shall be imposed by the assessing official ifboth the application and payment are late; however, both penalties may beassessed if the assessing official determines that the taxpayer has a historyof noncompliance. In the case of an assessment of additional tax made by theassessing official, if the application and, if applicable, the return weremade in good faith and the understatement of the tax was not due to anyfraud, reckless or intentional disregard of the law by the taxpayer, thereshall be no late payment penalty assessed with the additional tax. If anyassessment of tax by the assessing official is not paid within 30 days, thetreasurer or other collecting official may impose a 10 percent late paymentpenalty. If the failure to file or pay was not the fault of the taxpayer, thepenalties shall not be imposed, or if imposed, shall be abated by theofficial who assessed them. In order to demonstrate lack of fault, thetaxpayer must show that he acted responsibly and that the failure was due toevents beyond his control.
"Acted responsibly" means that: (i) the taxpayer exercised the level ofreasonable care that a prudent person would exercise under the circumstancesin determining the filing obligations for the business and (ii) the taxpayerundertook significant steps to avoid or mitigate the failure, such asrequesting appropriate extensions (where applicable), attempting to prevent aforeseeable impediment, acting to remove an impediment once it occurred, andpromptly rectifying a failure once the impediment was removed or the failurediscovered.
"Events beyond the taxpayer's control" include, but are not limited to, theunavailability of records due to fire or other casualty; the unavoidableabsence (e.g., due to death or serious illness) of the person with the soleresponsibility for tax compliance; or the taxpayer's reasonable reliance ingood faith upon erroneous written information from the assessing official whowas aware of the relevant facts relating to the taxpayer's business when heprovided the erroneous information.
e. Interest shall be charged on the late payment of the tax from the due dateuntil the date paid without regard to fault or other reason for the latepayment. Whenever an assessment of additional or omitted tax by the assessingofficial is found to be erroneous, all interest and any penalties charged andcollected on the amount of the assessment found to be erroneous shall berefunded together with interest on the refund from the date of payment or thedue date, whichever is later. Interest shall be paid on the refund of anyBPOL tax from the date of payment or due date, whichever is later, whetherattributable to an amended return or other reason. Interest on any refundshall be paid at the same rate charged under § 58.1-3916.
No interest shall accrue on an adjustment of estimated tax liability toactual liability at the conclusion of a base year. No interest shall be paidon a refund or charged on a late payment, provided the refund or the latepayment is made not more than 30 days from the date of the payment thatcreated the refund or the due date of the tax, whichever is later.
3. Situs of gross receipts.
a. General rule. Whenever the tax imposed by this ordinance is measured bygross receipts, the gross receipts included in the taxable measure shall beonly those gross receipts attributed to the exercise of a privilege subjectto licensure at a definite place of business within this jurisdiction. In thecase of activities conducted outside of a definite place of business, such asduring a visit to a customer location, the gross receipts shall be attributedto the definite place of business from which such activities are initiated,directed, or controlled. The situs of gross receipts for differentclassifications of business shall be attributed to one or more definiteplaces of business or offices as follows:
(1) The gross receipts of a contractor shall be attributed to the definiteplace of business at which his services are performed, or if his services arenot performed at any definite place of business, then the definite place ofbusiness from which his services are directed or controlled, unless thecontractor is subject to the provisions of § 58.1-3715;
(2) The gross receipts of a retailer or wholesaler shall be attributed to thedefinite place of business at which sales solicitation activities occur, orif sales solicitation activities do not occur at any definite place ofbusiness, then the definite place of business from which sales solicitationactivities are directed or controlled; however, a wholesaler or distributionhouse subject to a license tax measured by purchases shall determine thesitus of its purchases by the definite place of business at which or fromwhich deliveries of the purchased goods, wares and merchandise are made tocustomers. Any wholesaler who is subject to license tax in two or morelocalities and who is subject to multiple taxation because the localities usedifferent measures, may apply to the Department of Taxation for adetermination as to the proper measure of purchases and gross receiptssubject to license tax in each locality;
(3) The gross receipts of a business renting tangible personal property shallbe attributed to the definite place of business from which the tangiblepersonal property is rented or, if the property is not rented from anydefinite place of business, then to the definite place of business at whichthe rental of such property is managed; and
(4) The gross receipts from the performance of services shall be attributedto the definite place of business at which the services are performed or, ifnot performed at any definite place of business, then to the definite placeof business from which the services are directed or controlled.
b. Apportionment. If the licensee has more than one definite place ofbusiness and it is impractical or impossible to determine to which definiteplace of business gross receipts should be attributed under the general rule,the gross receipts of the business shall be apportioned between the definiteplaces of businesses on the basis of payroll. Gross receipts shall not beapportioned to a definite place of business unless some activities under theapplicable general rule occurred at, or were controlled from, such definiteplace of business. Gross receipts attributable to a definite place ofbusiness in another jurisdiction shall not be attributed to this jurisdictionsolely because the other jurisdiction does not impose a tax on the grossreceipts attributable to the definite place of business in such otherjurisdiction.
c. Agreements. The assessor may enter into agreements with any otherpolitical subdivision of Virginia concerning the manner in which grossreceipts shall be apportioned among definite places of business. However, thesum of the gross receipts apportioned by the agreement shall not exceed thetotal gross receipts attributable to all of the definite places of businessaffected by the agreement. Upon being notified by a taxpayer that its methodof attributing gross receipts is fundamentally inconsistent with the methodof one or more political subdivisions in which the taxpayer is licensed toengage in business and that the difference has, or is likely to, result intaxes on more than 100 percent of its gross receipts from all locations inthe affected jurisdictions, the assessor shall make a good faith effort toreach an apportionment agreement with the other political subdivisionsinvolved. If an agreement cannot be reached, either the assessor or taxpayermay seek an advisory opinion from the Department of Taxation pursuant to §58.1-3701; notice of the request shall be given to the other party.Notwithstanding the provisions of § 58.1-3993, when a taxpayer hasdemonstrated to a court that two or more political subdivisions of Virginiahave assessed taxes on gross receipts that may create a double assessmentwithin the meaning of § 58.1-3986, the court shall enter such orders pendingresolution of the litigation as may be necessary to ensure that the taxpayeris not required to pay multiple assessments even though it is not then knownwhich assessment is correct and which is erroneous.
4. Limitations and extensions.
a. Where, before the expiration of the time prescribed for the assessment ofany license tax imposed pursuant to this ordinance, both the assessingofficial and the taxpayer have consented in writing to its assessment aftersuch time, the tax may be assessed at any time prior to the expiration of theperiod agreed upon. The period so agreed upon may be extended by subsequentagreements in writing made before the expiration of the period previouslyagreed upon.
b. Notwithstanding § 58.1-3903, the assessing official shall assess the locallicense tax omitted because of fraud or failure to apply for a license forthe current license year and the six preceding license years.
c. The period for collecting any local license tax shall not expire prior tothe period specified in § 58.1-3940, two years after the date of assessmentif the period for assessment has been extended pursuant to this subdivisionof the ordinance, two years after the final determination of an appeal forwhich collection has been stayed pursuant to subdivision 5 b or 5 d of thisordinance, or two years after the final decision in a court applicationpursuant to § 58.1-3984 or a similar law for which collection has beenstayed, whichever is later.
5. Administrative appeals to commissioner of the revenue or other assessingofficial.
a. Definitions. For purposes of this section:
"Amount in dispute," when used with respect to taxes due or assessed, meansthe amount specifically identified in the administrative appeal orapplication for judicial review as disputed by the party filing such appealor application.
"Appealable event" means an increase in the assessment of a local licensetax payable by a taxpayer, the denial of a refund, or the assessment of alocal license tax where none previously was assessed, arising out of thelocal assessing official's (i) examination of records, financial statements,books of account, or other information for the purpose of determining thecorrectness of an assessment; (ii) determination regarding the rate orclassification applicable to the licensable business; (iii) assessment of alocal license tax when no return has been filed by the taxpayer; or (iv)denial of an application for correction of erroneous assessment attendant tothe filing of an amended application for license.
"Frivolous" means a finding, based on specific facts, that the partyasserting the appeal is unlikely to prevail upon the merits because theappeal is (i) not well grounded in fact; (ii) not warranted by existing lawor a good faith argument for the extension, modification, or reversal ofexisting law; (iii) interposed for an improper purpose, such as to harass, tocause unnecessary delay in the payment of tax or a refund, or to createneedless cost from the litigation; or (iv) otherwise frivolous.
"Jeopardized by delay" means a finding, based upon specific facts, that ataxpayer designs to (i) depart quickly from the locality; (ii) remove hisproperty therefrom; (iii) conceal himself or his property therein; or (iv) doany other act tending to prejudice, or to render wholly or partiallyineffectual, proceedings to collect the tax for the period in question.
b. Filing and contents of administrative appeal. Any person assessed with alocal license tax as a result of an appealable event as defined in thissection may file an administrative appeal of the assessment within one yearfrom the last day of the tax year for which such assessment is made, orwithin one year from the date of the appealable event, whichever is later,with the commissioner of the revenue or other local assessing official. Theappeal 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 uponwhich the taxpayer relies, and any other facts relevant to the taxpayer'scontention. The assessor may hold a conference with the taxpayer if requestedby the taxpayer, or require submission of additional information anddocuments, an audit or further audit, or other evidence deemed necessary fora proper and equitable determination of the appeal. The assessment placed atissue in the appeal shall be deemed prima facie correct. The assessor shallundertake a full review of the taxpayer's claims and issue a writtendetermination to the taxpayer setting forth the facts and arguments insupport of his decision.
c. Notice of right of appeal and procedures. Every assessment made by acommissioner of the revenue or other assessing official pursuant to anappealable event shall include or be accompanied by a written explanation ofthe taxpayer's right to file an administrative appeal and the specificprocedures to be followed in the jurisdiction, the name and address to whichthe appeal should be directed, an explanation of the required content of theappeal, and the deadline for filing the appeal.
d. Suspension of collection activity during appeal. Provided a timely andcomplete administrative appeal is filed, collection activity with respect tothe amount in dispute shall be suspended until a final determination isissued by the commissioner of the revenue or other assessing official, unlessthe treasurer or other official responsible for the collection of such tax(i) determines that collection would be jeopardized by delay as defined inthis section; (ii) is advised by the commissioner of the revenue or otherassessing official that the taxpayer has not responded to a request forrelevant information after a reasonable time; or (iii) is advised by thecommissioner of the revenue or other assessing official that the appeal isfrivolous as defined in this section. Interest shall accrue in accordancewith the provisions of subdivision 2 e of this subsection, but no furtherpenalty shall be imposed while collection action is suspended.
e. Procedure in event of nondecision. Any taxpayer whose administrativeappeal to the commissioner of the revenue or other assessing officialpursuant to the provisions of subdivision 5 of this subsection has beenpending for more than one year without the issuance of a final determinationmay, upon not less than 30 days' written notice to the commissioner of therevenue or other assessing official, elect to treat the appeal as denied andappeal the assessment to the Tax Commissioner in accordance with theprovisions of subdivision 6 of this subsection. The Tax Commissioner shallnot consider an appeal filed pursuant to the provisions of this subsection ifhe finds that the absence of a final determination on the part of thecommissioner of the revenue or other assessing official was caused by thewillful failure or refusal of the taxpayer to provide information requestedand reasonably needed by the commissioner or other assessing official to makehis determination.
6. Administrative appeal to the Tax Commissioner.
a. Any person assessed with a local license tax as a result of adetermination, upon an administrative appeal to the commissioner of therevenue or other assessing official pursuant to subdivision 5 of thissubsection, that is adverse to the position asserted by the taxpayer in suchappeal may appeal such assessment to the Tax Commissioner within 90 days ofthe date of the determination by the commissioner of the revenue or otherassessing official. The appeal shall be in such form as the Tax Commissionermay prescribe and the taxpayer shall serve a copy of the appeal upon thecommissioner of the revenue or other assessing official. The Tax Commissionershall permit the commissioner of the revenue or other assessing official toparticipate in the proceedings, and shall issue a determination to thetaxpayer within 90 days of receipt of the taxpayer's application, unless thetaxpayer and the assessing official are notified that a longer period will berequired. The appeal shall proceed in the same manner as an applicationpursuant to § 58.1-1821, and the Tax Commissioner may issue an ordercorrecting such assessment pursuant to § 58.1-1822.
b. Suspension of collection activity during appeal. On receipt of a notice ofintent to file an appeal to the Tax Commissioner under subdivision 6 a ofthis subsection, collection activity with respect to the amount in disputeshall be suspended until a final determination is issued by the TaxCommissioner, unless the treasurer or other official responsible for thecollection of such tax (i) determines that collection would be jeopardized bydelay as defined in this section; (ii) is advised by the commissioner of therevenue or other assessing official, or the Tax Commissioner, that thetaxpayer has not responded to a request for relevant information after areasonable time; or (iii) is advised by the commissioner of the revenue orother assessing official that the appeal is frivolous as defined in thissection. Interest shall accrue in accordance with the provisions ofsubdivision 2 e of this subsection, but no further penalty shall be imposedwhile collection action is suspended. The requirement that collectionactivity be suspended shall cease unless an appeal pursuant to subdivision 6a of this subsection is filed and served on the necessary parties within 30days of the service of notice of intent to file such appeal.
c. Implementation of determination of Tax Commissioner. Promptly upon receiptof the final determination of the Tax Commissioner with respect to an appealpursuant to subdivision 6 a of this subsection, the commissioner of therevenue or other assessing official shall take those steps necessary tocalculate the amount of tax owed by or refund due to the taxpayer consistentwith the Tax Commissioner's determination and shall provide that informationto the taxpayer and to the treasurer or other official responsible forcollection in accordance with the provisions of this subdivision.
(1) If the determination of the Tax Commissioner sets forth a specific amountof tax due, the commissioner of the revenue or other assessing official shallcertify the amount to the treasurer or other official responsible forcollection, and the treasurer or other official responsible for collectionshall issue a bill to the taxpayer for such amount due, together withinterest accrued and penalty, if any is authorized by this section, within 30days of the date of the determination of the Tax Commissioner.
(2) If the determination of the Tax Commissioner sets forth a specific amountof refund due, the commissioner of the revenue or other assessing officialshall certify the amount to the treasurer or other official responsible forcollection, and the treasurer or other official responsible for collectionshall issue a payment to the taxpayer for such amount due, together withinterest accrued pursuant to this section, within 30 days of the date of thedetermination of the Tax Commissioner.
(3) If the determination of the Tax Commissioner does not set forth aspecific amount of tax due, or otherwise requires the commissioner of therevenue or other assessing official to undertake a new or revised assessmentthat will result in an obligation to pay a tax that has not previously beenpaid in full, the commissioner of the revenue or other assessing officialshall promptly commence the steps necessary to undertake such new or revisedassessment, and provide the same to the taxpayer within 60 days of the dateof the determination of the Tax Commissioner, or within 60 days after receiptfrom the taxpayer of any additional information requested or reasonablyrequired under the determination of the Tax Commissioner, whichever is later.The commissioner of the revenue or other assessing official shall certify thenew assessment to the treasurer or other official responsible for collection,and the treasurer or other official responsible for collection shall issue abill to the taxpayer for the amount due, together with interest accrued andpenalty, if any is authorized by this section, within 30 days of the date ofthe new assessment.
(4) If the determination of the Tax Commissioner does not set forth aspecific amount of refund due, or otherwise requires the commissioner of therevenue or other assessing official to undertake a new or revised assessmentthat will result in an obligation on the part of the locality to make arefund of taxes previously paid, the commissioner of the revenue or otherassessing official shall promptly commence the steps necessary to undertakesuch new or revised assessment, and provide the same to the taxpayer within60 days of the date of the determination of the Tax Commissioner, or within60 days after receipt from the taxpayer of any additional informationrequested or reasonably required under the determination of the TaxCommissioner, whichever is later. The commissioner of the revenue or otherassessing official shall certify the new assessment to the treasurer or otherofficial responsible for collection, and the treasurer or other officialresponsible for collection shall issue a refund to the taxpayer for theamount of tax due, together with interest accrued, within 30 days of the dateof the new assessment.
7. Judicial review of determination of Tax Commissioner.
a. Judicial review. Following the issuance of a final determination of theTax Commissioner pursuant to subdivision 6 a of this subsection, the taxpayeror commissioner of the revenue or other assessing official may apply to theappropriate circuit court for judicial review of the determination, or anypart thereof, pursuant to § 58.1-3984. In any such proceeding for judicialreview of a determination of the Tax Commissioner, the burden shall be on theparty challenging the determination of the Tax Commissioner, or any partthereof, to show that the ruling of the Tax Commissioner is erroneous withrespect to the part challenged. Neither the Tax Commissioner nor theDepartment of Taxation shall be made a party to an application to correct anassessment merely because the Tax Commissioner has ruled on it.
b. Suspension of payment of disputed amount of tax due upon taxpayer's noticeof intent to initiate judicial review.
(1) On receipt of a notice of intent to file an application for judicialreview, pursuant to § 58.1-3984, of a determination of the Tax Commissionerpursuant to subdivision 6 a of this subsection, and upon payment of theamount of the tax that is not in dispute together with any penalty andinterest then due with respect to such undisputed portion of the tax, thetreasurer or other collection official shall further suspend collectionactivity while the court retains jurisdiction unless the court, uponappropriate motion after notice and an opportunity to be heard, determinesthat (i) the taxpayer's application for judicial review is frivolous, asdefined in this section; (ii) collection would be jeopardized by delay, asdefined in this section; or (iii) suspension of collection would causesubstantial economic hardship to the locality. For purposes of determiningwhether substantial economic hardship to the locality would arise from asuspension of collection activity, the court shall consider the cumulativeeffect of then-pending appeals filed within the locality by differenttaxpayers that allege common claims or theories of relief.
(2) Upon a determination that the appeal is frivolous, that collection may bejeopardized by delay, or that suspension of collection would result insubstantial economic hardship to the locality, the court may require thetaxpayer to pay the amount in dispute or a portion thereof, or to providesurety for payment of the amount in dispute in a form acceptable to the court.
(3) No suspension of collection activity shall be required if the applicationfor judicial review fails to identify with particularity the amount indispute.
(4) The requirement that collection activity be suspended shall cease unlessan application for judicial review pursuant to § 58.1-3984 is filed andserved on the necessary parties within 30 days of the service of the noticeof intent to file such application.
(5) The suspension of collection activity authorized by this subdivisionshall not be applicable to any appeal of a local license tax that isinitiated by the direct filing of an action pursuant to § 58.1-3984 withoutprior exhaustion of the appeals provided by subdivisions 5 and 6 of thissubsection.
c. Suspension of payment of disputed amount of refund due upon locality'snotice of intent to initiate judicial review.
(1) Payment of any refund determined to be due pursuant to the determinationof the Tax Commissioner of an appeal pursuant to subdivision 6 a of thissubsection shall be suspended if the locality assessing the tax serves uponthe taxpayer, within 60 days of the date of the determination of the TaxCommissioner, a notice of intent to file an application for judicial reviewof the Tax Commissioner's determination pursuant to § 58.1-3984 and pays theamount of the refund not in dispute, including tax and accrued interest.Payment of such refund shall remain suspended while the court retainsjurisdiction unless the court, upon appropriate motion after notice and anopportunity to be heard, determines that the locality's application forjudicial review is frivolous, as defined in this section.
(2) No suspension of refund activity shall be permitted if the locality'sapplication for judicial review fails to identify with particularity theamount in dispute.
(3) The suspension of the obligation to make a refund shall cease unless anapplication for judicial review pursuant to § 58.1-3984 is filed and servedon the necessary parties within 30 days of the service of the notice ofintent to file such application.
d. Accrual of interest on unpaid amount of tax. Interest shall accrue inaccordance with the provisions of subdivision 2 e of this subsection, but nofurther penalty shall be imposed while collection action is suspended.
8. Rulings.
Any taxpayer or authorized representative of a taxpayer may request a writtenruling regarding the application of a local license tax to a specificsituation from the commissioner of the revenue or other assessing official.Any person requesting such a ruling must provide all facts relevant to thesituation placed at issue and may present a rationale for the basis of aninterpretation of the law most favorable to the taxpayer. Anymisrepresentation or change in the applicable law or the factual situation aspresented in the ruling request shall invalidate any such ruling issued. Awritten ruling may be revoked or amended prospectively if (i) there is achange in the law, a court decision, or the guidelines issued by theDepartment of Taxation upon which the ruling was based or (ii) the assessornotifies the taxpayer of a change in the policy or interpretation upon whichthe ruling was based. However, any person who acts on a written ruling whichlater becomes invalid shall be deemed to have acted in good faith during theperiod in which such ruling was in effect.
9. Record-keeping and audits. Every person who is assessable with a locallicense tax shall keep sufficient records to enable the assessor to verifythe correctness of the tax paid for the license years assessable and toenable the assessor to ascertain what is the correct amount of tax that wasassessable for each of those years. All such records, books of accounts andother information shall be open to inspection and examination by the assessorin order to allow the assessor to establish whether a particular receipt isdirectly attributable to the taxable privilege exercised within thisjurisdiction. The assessor shall provide the taxpayer with the option toconduct the audit in the taxpayer's local business office, if the records aremaintained there. In the event the records are maintained outside thisjurisdiction, copies of the appropriate books and records shall be sent tothe assessor's office upon demand.
B. Transitional provisions.
1. A locality which changes its license year from a fiscal year to a calendaryear and adopts a due date for license applications between March 1 and May1, inclusive, shall not be required to prorate any license tax to reflect alicense year of less than 12 months, whether the tax is a flat amount ormeasured by gross receipts, provided that no change is made in the taxableyear for measuring gross receipts.
2. The provisions of this section relating to penalties, interest, andadministrative and judicial review of an assessment shall be applicable toassessments made on and after January 1, 1997, even if for an earlier licenseyear. The provisions relating to agreements extending the period forassessing tax shall be effective for agreements entered into on and afterJuly 1, 1996. The provisions permitting an assessment of a license tax for upto six preceding years in certain circumstances shall not be construed topermit the assessment of tax for a license year beginning before January 1,1997.
3. Every locality shall adopt a fixed due date for license applicationsbetween March 1 and May 1, inclusive, no later than the 2007 license year.
(1996, cc. 715, 720; 1997, c. 732; 2002, c. 364; 2005, c. 927; 2006, cc. 119,181, 611.)