Friday, May 10, 2013

Virginia Constitution And Local Government Concerns For Today

English: 1830 Constitution of Virginia, Page 1
English: 1830 Constitution of Virginia, Page 1 (Photo credit: Wikipedia)

Open Letter to the Citizens of Gloucester County Virginia,

For the Common Good.“  Have you ever read the Constitution of the United States?  How about the Constitution of Virginia?

The Virginia Constitution is similar.  Virginia is able to focus within its borders and does not have to consider the defense from the outside because several states banded together to form a union like none in history.  We have a lot to be proud of for the work the founding fathers and mothers did to create this great county.

The Constitution was written by men from all walks of life that wanted us to not live under the rule of an unjust government.  I am not a lawyer so I am not giving you a legal definition but what these writings mean to me.

As we were taught in history Thomas Jefferson thought the original Constitution should contain a Bill of Rights.  It did not happen immediately but it happened.  The Virginia Constitution begins with a Bill of Rights similar to those in the US Constitution.
What is not said and nor taught is these Bills of Rights are the responsibilities of the people.  It was not given to us to sit back and do nothing it is something we have to work for or we will lose.

Article 1 Section 1 is Equality and rights of man. We have to work together for the common good or be torn apart by those that want to treat us unfairly.  We are better together than apart.  Walter Reed, a son of Gloucester Virginia knew this and what he did was for the common good. 

What can we do for the common good relating to Article 1 Section 1 of the Virginia Constitution?  Let your county representative know the things they are doing that are not in accordance with section and that unless they change we will replace them with someone that will for the rules of law and the Virginia Constitution.  What is an example:  The Board of Supervisors have adopted a plan for the Court House Area.  It is not published or available for review, that I am able to find (parts of the proposal has been published on this web site; however there are very limited details).

  From what I have been able to find out it will raise our taxes while the Board of Supervisors try to make our Court House area look like the city centers that are being built on the peninsula.  We do not have the tax base or the need for another imitation European City. The proposal will take away the rights of the property owners.  How is this affecting us besides the higher taxes? The shop owners will have to raise prices to pay to make the changes dictated by the county.  Another area is our school system.  Here we are letting the school system and the county Board of Supervisors know how we feel.  Good job we must keep up the good fight to make things right.  Our pens and our votes are the way to correct what is wrong and they are effective as long as we remember or history. 


Alexander James Jay

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Crossroads To Opportunity Or Failure - What Legacy Will We Leave?

We recently sent a letter to the Board of Supervisors that is meant to be read by Ted Wilmot and the Board.  The letter is below.  We can complain about the new ordinance 10-26 all we want but what good is it if we do not try and see if we can assist the county on getting it right and getting something passed that we can all be proud of.  This is a crossroads area where something incredible can happen for everyone in the county or become a major disaster.

This message is meant mostly for Ted Wilmot, however, each of you will be able to benefit from the information contained. This is regarding Gloucester County Ordinance 10-26 just published along with all the state laws that pertain to 58.1-3717. From what I am able to see you are actually shooting yourselves in the foot on numerous levels that are either going to restrict your ability to collect taxes or flood the roadways with gypsies. Both are very possible the way you are presently presenting the new ordinance.

Let me explain as the key is in section C of 58.1-3717. Let's look at this then I will break it down for each of you.

  1. Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerant merchants shall not exceed $500 per year. Dealers in precious metals shall be taxed at rates provided in § .
What this means is that in lieu of someone paying taxes on income made, this acts like a pre paid tax. If you take an event like the Daffodil festival and throw all 160 plus vendors under a blanket umbrella $500.00 tax and then exempt yourself from having to pay those taxes, you eliminate your right to collect taxes from all of those vendors. You can not send out follow up forms to collect any taxes, you gave up that right under the umbrella and then didn't even pay yourselves.
Had you collected the $500.00 from someone else, you would collect less than $3.50 per merchant total and again would forfeit the right to send out follow up tax forms. If you try and charge each vendor a $500.00 prepaid tax, you will not have one vendor show up to something like the Daffodil festival. Most of the merchants would be hard pressed to make that in profit for the weekend. You would kill any chance for anyone to earn money.
The taxes we are talking about are taxes on gross sales receipts for sales in this area. What first must be established for 2014 is a proper amount of taxes on gross sales receipts for Gloucester from retail sales in Gloucester County. We are NOT talking about sales taxes required by the state and any additional 4% local prepared food taxes. When you have an event like the Daffodil Festival, you stand to collect much more than $500.00 in gross sales receipt taxes and you are already sending out the form for collecting state sales taxes anyway. You are only adding in a few lines to determine how much each merchant at the event owes after the event for gross sales receipts. (Like 32 cents per $100.00 in gross sales).
That is what needs to first be established in a uniform way. What the percentage of gross sales receipt taxes each merchant would be required to pay. That percentage can change from different types of merchants. Food sales can have either a higher or lower percentage than consumer goods retail sales.
A blanket $500.00 tax would be beneficial if used on a smaller event where it is held for say a weekend and there were only 50 vendors with only say about 7,000 people expected to attend.
A Dillon Rule Violation occurs when you restrict the merchant to 5 days or less. You can limit the event, but not the merchant. If you charge a merchant an advanced fee, that fee is good for the entire year. Another Dillon Rule violation is using the term vendor. It's not used by the state and has a new meaning these days than it once had. Vendor now is part of the supply chain for wholesale purposes, and exempt from the accompanied state laws.
Here is where you have some issues. If you grant a $500.00 tax license fee to someone, you do not have the ability to restrict them. I can then go out on 17 where 3 parking spaces are available, such as by Burger King on 17 and sell ugly oil paintings of Elvis for 11 and a half months and there is nothing you can do about it. You sold me a license to do so. You also have restricted your ability to collect gross sales receipt taxes from my sales. (Thank you). This law allows people to conduct sales as a regular brick and mortar business without having the expense of a brick and mortar overhead. All I have to do is put up a tent each day. (This has both good and bad potentials).
Here is what I see as a solution to the issues presently being worked on. For the 2014 Daffodil Festival, instead of thinking you need to charge each merchant a maximum $500.00 prepaid tax, you can charge each merchant a prepaid fee such as $10.00 per retail merchant and $20.00 per food merchant. No blanket, no follow up on gross sales receipts, no issues and everyone is happy. Chances are very high that you will collect more revenue this way and no one will be upset by it. But you have to set up the tax base structure to do so first.
Limitations. Restricting the amount of days a prepaid tax on a merchant can be done if it is based on a rate that would justify the restriction. Example, I want to sell ugly oil paintings of Elvis for 2 weeks. I have no idea what my sales receipts may be as this is the first time I ever tried this business idea. A $30.00 license tax would not be unreasonable and would clearly define the time limits. That the state laws allow from what I have read. The merchant or in reality peddler, would still owe and be responsible for collecting and paying state taxes, but would not be responsible for gross receipts sales taxes.
Look again at the statement in C, it says. Maximum tax that an itinerant merchant can be charged is $500.00. It does not say we recommend you charge each itinerant merchant the maximum license tax of $500.00. The state is NOT looking to hurt businesses. It's not in anyone's best interest to make doing business in the state near impossible. You do that you have no tax base left and county employees all become unpaid volunteers. Will you show up for work tomorrow if you know that you are now not getting paid?
Again, you shoot yourselves in the foot by exempting non profit organizations that bring in for profit merchants into a sales event. It's not the non profit that is hurt by the taxes. The non profit remains a non profit no matter what and nothing has to be added into 10-26 over it. You are leaving much needed tax revenue on the table by creating a blanket that removes your ability to collect gross revenue sales receipt taxes from the merchants.
If you want to help the non profits, then you determine a correct blanket that they can prepay and then they can add in those fees into the setup space charged each merchant. Then the merchant isn't responsible for taxes on gross sales receipts. Otherwise, go for the gross sales receipts taxes owed.
These laws were designed to make life easier for both local governments as well as businesses. Not restrict them and make everything harder and more expensive. It has the ability to increase the tax revenue base. More events mean more money for the county. Understand?
Here is where I think everyone gets confused. This was a dual purpose law that addressed a number of issues in the past. Going to the old door to door rug sucker salesperson, counties were not able to collect proper gross receipt sales taxes on retailers that entered into various counties. People were also fed up with door to door salespeople. This law initially allowed localities to create an assessment value on door to door companies which created an accounting nightmare for all of them. They were all forced to discontinue door to door sales because they then had to break up total sales and account for sales in each county and pay each county it's share of gross sales receipts earned in that locality. It became cost prohibitive.
You can't get rid of these laws or the door to door salespeople come back. You can structure new uses for the laws to help localities however. Event planning is perfect here. You have a tool to help you promote more events, hence increase tax revenues, not destroy the potential. Virginia is considered business friendly, not anti business. Now the confusion should be cleared up.
What you have here are tools if used properly become a wonderful new friend. Use them the wrong way and you have a nightmare where everyone loses. Anyone want to buy an ugly oil painting of Elvis? I can't seem to unload this stock anywhere.
The job an attorney does well is create ambiguous meaning to words. That's what all the college training is really about. I spent hours and hours going over these laws and was able to create a real nasty monster over it all. I was being ambiguous. I had to step back and look at the entire picture as a whole to see what it really meant. Now I am actually excited over all the possibilities, not threatened by them. I realized that it's not ambiguous after all. While I was being ambiguous, I saw the threat that anyone in a sales position can fall under these laws and an abusive ordinance could make criminals out of ordinary working people. And that is a reality. This is a great example of why our country is in such a mess and why government continues to grow and not shrink.
Ambiguity has many nasty potentials. What the county actually has here is what I would imagine anyone in government got into the job for to begin with. Something very exciting and not threatening. Re work the ordinance with the proper groundwork laid first and you have one of the most incredible tools at your fingertips that you can be proud to scream out to everyone about.
You can actually lay the groundwork for alternative forms of business to incubate from. Test the grounds at a low cost. This is an opportunity for Gloucester to take a very serious statewide lead on and change the nation. I would hazard a guess that most localities have no clue how these laws really work or should be applied. Step up and show them. What legacy would you leave behind? One where you worked against business that destroyed your tax base? Or one that you built a mountain of cash from because you saw the right opportunity for everyone to win and structured the right framework for that to happen? I already know where you can increase your revenues right away from structuring the ordinance properly, but will not divulge such until I see it done and at reasonable rates.
As far as 58.1-3717 actually applying to event planning, it has nothing to do with it. An event can be held that has no merchants and no admittance fees or financial collections this licensing tax would in no way apply. But I would imagine you all understand that. Entertainment events held to bring people into a particular store or area is very beneficial and raises gross sales receipts. It should be encouraged. It should also be planned properly for the intended purpose. Street entertainers should also be encouraged. Imagine having people sitting around playing guitars in the courthouse circle. It's like a free concert. It attracts people. If people throw money in their cases, look the other way.
Allow local merchants to set up tables at the courthouse circle area to sell foods and drinks at local concerts. If it works, charge them a small fee in the future for the space and it allows people to get to know the local merchants. Everyone wins. More events, more opportunities more revenues. Don't wait for opportunities, make them. Not everything will work. Or it may work some days and fail in others. You have no idea until you try.

Our Update Not Sent To The County.
  I once again read the newspaper article on how this all came about.  It was brought about by the commissioner of revenue, Kevin Wilson.  Mr Wilson did not read 58.1-3717 properly and did not further read 58.1-3703 afterwards that explains all of this.  I'm not blaming or faulting anyone.  I spent hours reading and re reading all the laws.  The second key was in 58.1-3703 that confirmed the gross sales receipts tax collection mentioned above.  These laws are tricky and not easy to understand.  On the one hand, Mr Wilson was not wrong about the merchants should prove they are legally entitled to do business in the state of Virginia, but that should have been in the application for reserving space ahead of time.  The $500.00 fee was way off though.  The reason it was never done in the past?  It was better to collect the revenue on the gross sales receipts.  It's one or the other.  Not both.
  I had a great teacher growing up.  This guy sat the entire class down and he took out a book of matches.  He said, I know you all know how to light a match, and we did, but pretend I am an alien from another world and explain to me how to light a match.  We could not do it.  Every step we told him to take, he took like an idiot alien.  It was amazing.  When you are looking at law, you have to try and get into the head of the person who wrote it to try and figure out what they were really trying to communicate because many times it's like trying to explain to aliens how to light a match.  You can show them, but if you were texting them, they would never get it.  So you dig for keys.  Oftentimes, your education gets right in your way.  It's right in front of you but if your mind is not in the right frame, you miss it over and over and over again.
  We hope this helps county officials to get everything straight.  Again, it's one thing to complain, it's another to get involved and help out when it's needed.  Before we asked them what legacy they wanted to leave, we asked that of ourselves.  I am continuing to look into all the laws surrounding this matter as this is a new area for me.  I am not an attorney by any means but I am capable of reading and understanding law in many areas.  There are some very complex laws here that need further work.  
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Wednesday, May 8, 2013

Gloucester, VA Where American History Really Begins, Ad A Hit Already.

This is the recent stats on the new advertising piece we have uploaded for all local businesses to take advantage of.  We are not even test marketing the piece in any way and have already taken 149 hits within 2 days of hosting the file.  Imagine what we can do if we actually market this out there?  In other words, don't get left behind on this one.  It's already showing it's hot without even trying.  These stats show that we can make a very positive impact for Gloucester businesses and the community as a whole.

  All of the source files are a few short posts underneath this one along with a sample of what the ad looks like and of course there is no cost to get involved with any of our ads.  Our other ad that promotes the Rosewell Ruins has already taken 73 hits and again we have done nothing to promote it.  Any local business becomes the ad sponsor for free and gets to give away a valuable e-book to boot and again all at no cost to the ad sponsor.  You have to love it when you see a plan starting to come together.

Free MP3 Download - Paganini - Cantabile in D major (1824)

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Classical music.  Our way of saying thanks for spending time with us.

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Ted Continues Rant Over Edge Hill Service Station's Potential Demolition

Ted continues his rant over the potential demolition of the Edge Hill Service Station.  He sent us the following two links.
is the first link.   Here is the second link.  

We see issues with the stories at these two links, however, that has not been our focus.  We reported on the potential demolition of Edge Hill Service Station as we found documents on the Gloucester Main Street Preservation Trust site that clearly shows optional plans for the Stations potential demolition.

We did not create these plans, they are public on the GMSPT's site.  Ted is upset that these plans have been made public here.  His argument shouldn't be with us but instead the GMSPT who's plans they are.  So we are going to help Ted find his way as he seems rather lost.  What you need to do Ted is go to the GMSPT and get them to issue you a legal statement that they no longer back these plans if that is the case.  You will also then want to get them to update their site that shows they are no longer backing these plans if that is the case.

  You will then also want to find out if the GMSPT has filed these plans with the county.  If so, you will then need to do the same thing with the county and get legal statements to show that these potential plans are no longer being considered by the county.  Once you have done all of this, you may want to go to the paper and have them publish a story that the plans are no longer supported.  We have seen nothing that legally retracts these plans.  These are all current plans on the GMSPT site.  It's just wonderful that the Fairfield Foundation has plans for the site.  But that could be a problem for Fairfield that you really should address there Ted.

  Get back to us when you have completed all of these steps and are able to show that they are legal and not just hearsay talk.  See ya in about 6 months or so if you can ever get that done.  Hope that clears Ted's confusion.  We hate to see him like that.

Free MP3 Download - Sandrine Erdely Sayo -  Listz Hungarian Rhapsody No.12 is the track here to help calm poor Ted's nerves.  It's a nice classical music piece.
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Board of Supervisors Act Just In Time For Brew Jam Or Did They? Beware The Avon Criminals.

Just in time for the Blues and Brews Jam, the Gloucester Board of Supervisors pass an amendment to chapter 10-26 Peddlers; ordinance to allow the Blues and Brews Jam to fall under the umbrella of the Gloucester Main Street Preservation Trust.  Only one problem.  It is being presented by the Gloucester Main Street Association, INC.  This is a link to a PDF page on the BrewJam Wordpress web site.  It shows that the Gloucester Main Street Association is sponsoring this event.  Did they pay the umbrella fee?  This is the link to the BrewJam web site.  If no umbrella fee has been paid, will the county have someone out there collecting fees from all the peddlers?  Even a band can fall under peddler if they are selling merchandise such as CD's or T-Shirts.

  In fact, they can fall under peddler if any of the music has a theme that can be considered to promote an idea.  Are we getting carried away?  Well, take a look below at what the county has posted or check out the law from the State and you decide.  Link to state law, 58.1-3717.

  Some notes before going over the information below.  The county ordinance is based on State Law, 58.1-3717.  Let us explain that law to you before you read this.  Remember the days when folks used to knock on your door and try to sell you everything from vacuum cleaners to encyclopedias, soap to brushes?  Well the county has lost it's mind thinking that vendors has the same meaning as peddlers.  Here is the Wiki on peddlers.

  Here is the Wiki on vendors:  Even the people selling vacuum cleaners were vendors.  Peddlers are more like gypsies in terminology.  Everyone knows a peddler when they see one but it's very difficult to describe a peddler verses a vendor.  Are we to somehow believe that the Avon lady is now a peddler?  How many Avon criminals are presently working for the county that are breaking the county ordinance then?  Amway criminals?  Any multi level or direct sales marketing representative is now a criminal if they do not pay the county $500.00 annually?  Is the county paying a bounty on reporting anyone selling Avon without a peddlers license?

  Ted Wilmot is supposed to be an attorney able to understand the difference between peddler and vendor.  According to the below documents that come from the county web site, we can only come to one conclusion, Ted has no clue that there is a difference.  (WOW)!  Please go back to the drawing board on this one.    Oh and one last one, Itinerant;  Dictionary term.  So the bands playing at local venues of any type are itinerant.  Are bands being charged these fees?







X Duly Advertised □By Motion

PRESENTER: Ted Wilmot TITLE: County Attorney

AGENDA ITEM: Public Hearing – Amendments to Chapter 10 – Peddlers; Itinerant Merchants


At the meeting of April 2, 2013, a request was made to consider additional amendments to Chapter 10, Section 10-26 – Peddlers; Itinerant Merchants. At your April 16, 2013 meeting, additional discussion was held concerning possible amendments to Section 10-26, and a Resolution was approved by the Board for the Clerk to Advertise a Public Hearing concerning additional amendments to Chapter 10, Section 10-26 for May 7, 2013.


• Public Hearing Notice;
• List of Peddler and Itinerant Merchant license tax in other localities; and
• IRS Organization Reference Chart
• Draft Ordinance with alternative provisions;
Public Hearing and consideration of Ordinance amendments


Name: Ted Wilmot Mailing Address: P. O. Box 1309, Gloucester, VA Phone#: 804.693.5575

□ □ Borden □ □ Hutson □ □ Northstein
□ □ Chriscoe □ □ Orth □ □ Theberge
□ □ James
January 2012 Note: Please confine summary to one page.
Page 81

Pursuant to Virginia Code Section 15.2-1427, the Gloucester County Board of Supervisors will
conduct a Public Hearing on May 7, 2013, beginning at 8:00 p.m. in the Colonial Courthouse, 6504
Main Street, Gloucester, Virginia to consider the following:
Currently, Section 10-26 of the Gloucester County Code imposes a $500.00 annual business license
tax on peddlers and itinerant merchants, as defined by Virginia Code Section 58.1-3717, except for
peddlers and itinerant merchants exempt from taxation pursuant to state law and the County Code.
On April 2, 2013, the Board passed an amendment to Section 10-26 which allows for the purchase of
an “umbrella” license, covering all itinerant merchants participating in any event at which more than
two itinerant merchants participate, in the same general location, for a period of five or fewer
consecutive days. That ordinance amendment also exempted from the license tax vendors at any 
event sponsored by the County, the County School Board, or by a bona fide religious or charitable 
501(c)(3) organization.
The Board will now consider, at the public hearing referenced above, whether to further amend
Section 10-26 in one or more of the following respects:
1. Exempt from the license tax imposed by Section 10-26 vendors at any event sponsored by 
organizations properly registered and organized pursuant to other Internal Revenue 
Service 501(c) categories (in addition to 501(c)(3) entities). Under the current IRS code, 
there are 29 categories of 501(c) organizations. Any ordinance resulting from the public
hearing may exempt vendors at events sponsored by one or more of these other
categories of organizations; and/or
2. Reduce the Peddler/Itinerant Merchant tax from $500.00 annually to some lower amount,
and/or reduce the amount charged for the “umbrella” license pursuant to the April 2, 2013
Due to the multiple possible amendments which may result from this public hearing, a finalized text of
the resulting ordinance does not exist. However, the materials associated with this matter are
available for review at the Gloucester County Administrator’s office at 6467 Main Street, Gloucester,
Virginia, on the web at and at both branches of the Gloucester County Library
- Main Branch: 6920 Main Street, Gloucester, Virginia - Gloucester Point Branch: 2354 York
Crossing Drive, Gloucester Point, Virginia.
All interested parties are invited to attend the hearing to express their views. Persons requiring
assistance to attend the hearing should contact the Gloucester County Administrator’s office at (804)
Brenda G. Garton,
County Administrator
Page 82Peddlers; Itinerant Merchants
License Tax Per Year:
Gloucester County $500.00
Caroline County $500.00
Hampton (City) $500.00
Hopewell (City) $500.00
Isle of Wight County $500.00
James City County $500.00
Mathews County $200.00
Middlesex County $150.00
New Kent County $250.00
Newport News (City) $325.00
Norfolk (City) $500.00
Virginia Beach (City) $500.00
Williamsburg (City) $500.00
York County $500.00
Page 83Organization Reference Chart
. Section of Application Annual return Contributions
•1986C d
o e escrlp 'rIon organ I za tion enera na ure a ct" IV 18S arm o. req u' Ire dt
I501 (c)(1) Corporations Organized under Act
of Congress (including Federal Credit
Instrumentalities of the
United States
No Form None Yes, if made for
public purposes
501 (c)(2) Title Holding Corporation For
Exempt Organization
Holding title to property of an
exempt organization
1024 990 or 990-EZB N02
501 (c)(3)
501 (c)(4)
Religious, Educational, Charitable,
Scientific, Literary, Testing for Public
Safety, to Foster National or
International Amateur Sports
Competition, or Prevention of Cruelty
to Children or Animals Organizations
Civic Leagues, Social Welfare
Organizations, and Local
Associations of Employees
Activities of nature implied by
description of class of organization
Promotion of community welfare;
charitable, educational, or recreational
990 or 990-EZB,
or 990-PF
990 or 990-EZB
Yes, generally
No, generally 2.3
501 (c)(5) Labor, Agricultural, and Horticultural
Educational or instructive, the
purpose being to improve conditions of
work, and to improve products of
1024 9901 or 990-EZB N02
501 (c)(S) Business Leagues, Chambers of Improvement of business 1024 990 or 990-EZB N02
Commerce, Real Estate Boards, conditions of one or more lines of
etc. busmess
501 (c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZB N02
501 (c)(8) Fraternal Beneficiary Societies Lodge providing for payment of life, 1024 9901 or 990·EZB Yes, if for certain
and Associations sickness, accident or other benefits Sec. 501 (c)(3)
to members purposes
S01(c)(9) Voluntary Employees Beneficiary Providing for payment of life, sickness, 1024 9901 or 990-EZB N02
Associations accident, or other benefits to members
S01(c)(10) Domestic Fraternal Societies Lodge devoting its net earnings to 1024 990 or 990-EZB Yes, if for certain
and Associations charitable, fraternal, and other Sec. 501 (c)(3)
specified purposes. No life, sickness, or purposes
accident benefits to members
S01 (c)(11) Teachers' Retirement Fund
Teachers' association for payment of
retirement benefits
No FormS 9901 or 990-EZB N02
501 (c)(12) Benevolent Life Insurance
Associations, Mutual Ditch or
Irrigation Companies, Mutual or
Cooperative Telephone Companies,
Activities of a mutually beneficial
nature similar to those implied by the
description of class of organization
1024 990 or 990-EZB N02
IS01 (c)(13) Cemetery Companies Burials and incidental activities 1024 990 or 990-EZB Yes, generally
501 (c)(14) State-Chartered Credit Unions,
Mutual Reserve Funds
Loans to members No FormS 9901 or 990-EZB N02
501 (c)(1S) Mutual Insurance Companies or
Providing insurance to members
substantially at cost
1024 990 or 990-Eza N02
S01 (c)(1S) Cooperative Organizations to
Finance Crop Operations
Financing crop operations in
conjunction with activities of a marketing
Form 1120-Cs 9901 or 990-EZB N02
or purchasing association
501 (c)(17) Supplemental Unemployment
Benefit Trusts
Provides for payment of
supplemental unemployment
compensation benefits
1024 990 or 990-EZB N02
501 (c)(18) Employee Funded Pension Trust
(created before June 2S, 1959)
Payment of benefits under a
pension plan funded by employees
No FormS 9901 or 990-EZB N02
Page 72 Chapter S How To Get Tax Help
Page 84Section of
1986 Code Descrip1ion of organization General nature of activities
Form No.
Annual return
required to be
501 (c)(19) Post or Organization of Past or
Present Members of the Armed
Activities implied by nature of
1024 990 or 990-EZ8 No, generally7
. 501 (c)(22)
Black Lung Benefit Trusts
Withdrawal Liability Payment Fund
Funded by coal mine operators to
satisfy their liability for disability or
death due to black lung diseases
To provide funds to meet the
liability of employers withdrawing from
a mUlti-employer pension fund
No Form
No Form6
9901or 990-EZ8
501 (c)(23) Veterans' Organization (created
before 1880)
To provide insurance and other
benefits to veterans
No Form6 990 or 990-EZ8 No, generally7
i 501 (c)(25) Title Holding Corporations or Trusts
with Multiple Parent Corporations
Holding title and paying over
income from property to 35 or fewer
parents or beneficiaries
1024 990 or 990-EZ8 No
501 (c)(26) State-Sponsored Organization
Providing Health Coverage for
High-Risk Individuals
Provides health care coverage to
high-risk individuals
No Form6 990 or 990-EZ8 No
501 (c)(27) State-Sponsored Workers'
Compensation Reinsurance
Reimburses members for losses
under workers' compensation acts
No FormS 990 or 990·EZ8 No
i 501 (c)(28) National Railroad Retirement Manages and Invests the assets of the No Form None NOll
Investment Trust Railroad Retirement Account
501 (c)(29) CO·Op health insurance issuers A qualified health insurance issuer TBD 990 or 990-EZ8 N013
which has received a loan or grant
under the CO·Op program
501 (d) Religious and Apostolic Associations Regular business activities;
Communal religious community
No Form 1065 N02
501 (e) Cooperative Hospital Service
Performs cooperative services for
1023 990 or 990-EZ8 Yes
501 (f) Cooperative Service Organizations Performs collective investment 1023 990 or 990-EZS Yes
! of Operating Educational
Organizations i
services for educational organizations
i 501(k) Child Care Organizations Provides care for children 1023
1501(n) Charitable Risk Pools Pools certain insurance risks of sec.
501 (c)(3) organizations
1023 990 or 990-EZ8 Yes
501(q) Credit Counseling Organization Credit counseling services 1023 1023 No
521 (a) Farmers' Cooperative Associations Cooperative marketing and
purchasing for agricultural procedures
1028 990-C No
527 Political organizations A party, committee, fund,
association, etc., that directly or
indirectly accepts contributions or
makes expenditures for political
8871 1120·POLlO
9901 or 990·EZ8
Chapter 6 How To Get Tax Help Page 73
Carter M. Borden, ____;
Ashley C. Chriscoe, ____;
Christopher A. Hutson, ____;
Andrew James, Jr., ____;
John H. Northstein, ____;
Robert J. Orth, ____;
Louise D. Theberge, ____;
 WHEREAS, the provisions of Gloucester County’s Code governing the
assessment and collection of business license taxes are contained in
Gloucester County Code, Chapter 10; and
WHEREAS, Gloucester County is authorized to assess business license
taxes pursuant to Chapter 37 of Title 58.1 of the Code of Virginia, as amended;
WHEREAS, most jurisdictions in the Commonwealth assess such
business license taxes, and Gloucester County has assessed such taxes since
at least 1968; and
WHEREAS, a duly advertised public hearing was held on May 7, 2013 to
receive public comment regarding proposed amendments to Gloucester County
Code Chapter 10 – Licenses, Section 10-26 - Peddlers; itinerant merchants;
WHEREAS, the Board is desirous of amending Chapter 10, Section 10-
26 of the Gloucester County Code.

County Code Chapter 10 – Licenses, Section 10-26 – Peddlers; itinerant
merchants, is hereby amended as follows:
Sec. 10-26. Peddlers; itinerant merchants.
Page 86(a) Except as otherwise provided, any peddler or itinerant merchant shall
pay an annual license tax of five hundred dollars ($500.00), [OPTION 1:
amend to some lower amount] except that no county license shall be required
of persons who sell or offer for sale in person or by their employees, ice, wood,
charcoal, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
fruits, or other family supplies of a perishable nature, or farm products grown
or produced by them and not purchased by them for sale.
An “umbrella” license, covering all participating itinerant merchants, may be
obtained for any event at which more than two (2) itinerant merchants
participate, in the same general location, for a period of five (5) or fewer
consecutive days. [OPTION 2: Add the following sentence, inserting the
amount: The license fee for an “umbrella” license shall be _________
dollars ($___.__) per event.]

(b) Location. Subject to zoning and other applicable laws and regulations, all
peddlers and itinerant merchants licensed under this chapter may sell or offer
for sale their goods, wares, or merchandise on any street, or other public place
within the county except that no peddler or itinerant merchant licensed under
this chapter shall be permitted to sell or offer for sale his goods, wares or
merchandise on U.S. Route 17 or State Route 14 unless a minimum of three (3)
clearly marked parking spaces, located outside of or off of the state maintained
right-of-way, are provided or otherwise available.
(c) The license tax imposed on peddlers or itinerant merchants or on
peddlers at wholesale shall not apply to:
1. A licensed wholesale dealer who sells and, at the time of such sale,
delivers merchandise to retail merchants;
2. A distributor or vendor of motor fuels and petroleum products;
3. A distributor or vendor of seafood who catches seafood and sells
only the seafood caught by him;
4. A farmer or producer of agricultural products who sells only the
farm or agricultural products produced or grown by him;
5. A farmers' cooperative association;
6. A manufacturer who is subject to Virginia tax on intangible
personal property who peddles at wholesale, only the goods, wares or
Page 87merchandise manufactured by him at a plant, whose intangible personal
property is taxed by this Commonwealth.;
7. Vendors at any event sponsored by the county or the county school
board, or any or all agencies or entities thereof; and
8. Vendors at any event sponsored by any bona fide religious or
charitable 501(c)(3) organization.
[OPTION 3 (a): change to – all 501(c) organizations];
[OPTION 3 (b): add – 501(c)(4) and 501(c)(6)]; or
[OPTION 3 (c): add –501(c)(4), 501(c)(6), and 501(c)(__)].
 (d) Every person claiming to be exempted from having to secure a license
required by subsection (a) of this section shall on or before January first of
each year, file with the assessing official, a certificate under oath, on a form to
be prepared by the assessing official, in which shall be given the name and
post office address of the person filing the certificate, the location of the land on
which the family supplies of a perishable nature are produced, whether the
person filing the certificate is owner thereof, or renter, and in the latter case,
the name of the landlord or owner and the time from which and to which the
lease is to run.
(e) Upon receipt of a certificate, as provided for in subsection (d) above, and
such other evidence under oath as may be sufficient to establish the fact that
the person filing such certificate is entitled to an exemption under subsection
(a) above, the assessing official shall furnish to such person a tag suitable to be
displayed on his vehicle on which shall be printed, "County of Gloucester,
Producer No. _________," together with the year for which issued. Such
producer or grower shall display such tag conspicuously on his vehicle in a
prominent position so that it can be easily read at all times while such
producer is engaged in selling or offering for sale any family supplies
mentioned within subsection (a) above, within this county.
(f) The assessing official may administer the oaths required by subsection
(d), and (e) of this section.
A Copy Teste:
 Brenda G. Garton, County Administrator
Page 88

Great, now figure out the difference in terminology of peddler and vendor and get back to all of us.  Until then the county does not have a right to collect these taxes pursuant to this ordinance as it does not comply with the Dillon Rule or state laws from what we see.  But then again we are not attorney's.  Beware the Avon Criminals.  Local bands are all criminals then?  Anyone realize this?  Johnny Rockstar goes to jail for not paying Gloucester County Itinerant fees?  Anyone in the county have a son in a band?  Hey, does that mean that school bands and sporting events are also itinerant criminals too?

Free MP3 Download - SoundArt - Drum With Rum.  A silly techno beat tune.  Fun music.  We needed something silly to go along with this article.  Our way of saying thanks for spending time with us.  CC Lic attrib/non comm. share alike distribution.

For all the latest news, please click on the Home button towards the top of this site.
Have a news story? Submit it above.
Some of Gloucester's most incredible history is found on this site in detail.
Gloucester, VA Links and News – A GVLN Website.
We cover what no one else will.

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Tuesday, May 7, 2013

Free Tools For Local Businesses No 4 - Roswell Ruins Ad

Here is where we are hosting the source files that are available for any and all local businesses.  The source files are all licensed under a Creative Commons distribution and are as follows.

Creative Commons License
Rosewell Ruins History Ad by Chuck Thompson of TTC Media is licensed under a Creative Commons Attribution 3.0 United States License.
Based on a work at
Permissions beyond the scope of this license may be available at

The conditions are as follows for the source files.  None of the present files can be removed or altered with the following exceptions only.  You may change the fonts as we can not control them inside the documents.  We have over 4,000 fonts to play with where the average word processing program only has a few hundred max.  So the chances of anyone having the same fonts available to them as we used in our files are not very likely.

  The next exception is that every business has the ability to put in their own image(s) in the Ad Sponsor box provided along with whatever text needed to promote your business.  These are the reasons we opened the license to include derivative works.  The source files are in Microsoft Word Doc. file format and also in Open Office odt. format.  This way just about anyone should be able to work with these source files.  This is the Microsoft Word Doc. file version source file download link.  This is the Open Office, AOO, Star Office, Oxygen Office, and other open source format odt. source file download link.

The link for the free e-book is as follows.  If you do not want people to see an ugly link on your site, you can bury it in something like this, CLICK HERE or Download Here type of hidden link.  All three links above will take you to the file.

Creative Commons License
A History Of Gloucester, Virginia 1893 by Chuck Thompson of TTC Media is licensed under a Creative Commons Attribution-NoDerivs 3.0 United States License.
Based on a work at
Permissions beyond the scope of this license may be available at

The e-book is under the above Creative Commons 3.0 attribution, non-derivatives commercial use distribution.

Benefits for using this campaign?

1.) Promote your business and web site in an inexpensive manner.  (If you do not have a web site, you can send your customers to our site for the free download of the e-book).
2.) You are promoting history and education.
3.) You are promoting a local historical tourist attraction.
4.) You are supporting a non profit foundation.
5.) You are telling your customers that you are tourist friendly.
6.) You are promoting the local community.
7.) You get to give something of value away that does not cost you anything.

The ad is designed to get the customers curiosity up and visit your web site to get more information.  There, you have another chance to continue to earn repeat business.  You can attach coupons to the ad which will help you track the ad's effectiveness.  Plus you can not beat the cost.  You can load this ad on your site as an additional page, a PDF download file, turn the page into a jpeg image and send the image out for promotions, use it to email potential customers and more.

  Once you have completed your ad, printing on the average printer will cost somewhere between 15 to 20 cents per page.  100 pages will cost about $15.00 to $20.00.  For large distribution, take it to one of the local printers and see what they can do for you on rates.  Change the background color to Black or another solid color and make a poster out of the ad to hang in your business.  (Okay, we are allowing you to do that under the license as well).

  We have more ads in the works so watch for some exciting stuff to come out soon.  Enjoy.

For all the latest news, please click on the Home button towards the top of this site.
Have a news story? Submit it above.
Some of Gloucester's most incredible history is found on this site in detail.
Gloucester, VA Links and News – A GVLN Website.
We cover what no one else will.

Enhanced by Zemanta