(b) The rate of the personal property tax shall be established each year by the board of supervisors.
Now, what constitutes a person is a matter of legal debate as it is not what most people actually believe it to be. See Virginia codes for natural persons. That area is not going to be argued here today. "Other taxpayers", is not defined and when the language is not clear, has no standing in law. So these taxes can only be applied to corporations and the term firm is equally at question depending on the legal status of the firm. Is the firm a creation of the state? If so, taxes can be applied. If not, no taxes are due and the form can be ignored. If you have a business, if it is not a creation of the state as in an incorporation, S corporation, C corporation, etc, then you are a creation of the state and hence a franchise of the state and subject to taxation. If you are a sole proprietor, or sole owner, or the business is privately owned, you are not subject to this tax for the following reason in our opinion. But please, do the research and take the laws here we present into your considerations.
Any tax on any private enterprise is not legal for the following reasons. Violation to the 5th Amendment of the US Constitution, as stated, nor shall private property be taken for public use, without just compensation. Ownership of a business is a right, not a privilege. See Hale vs Henkel,
linked right here, http://understandcontractlawandyouwin.com/hale-vs-henkel/ Just because you file for a business license, which you are never required to do, does not make you a creation of the state. It is simply a registration not a creation.
So why wouldn't the taxes apply to a private business? Simple, it constitutes a taking without just compensation as stated in the 5th Amendment as shown above. The 14th Amendment strengthens this considerably. Section one of the 14th Amendment reads in part as follows; No state shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any state deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws. Again, what the county is doing to some of it's citizens is a direct violation of the US Constitution as well as the Virginia Constitution which reads pretty much the same way. Is the county making this clear? No. It needs to. Again, what the county is doing to the private citizen is taking your property, converting it to taxes for public use and it is doing so without just compensation to you. If you have been paying any of these bills, I would demand all of my money back with interest, or sue the Commissioner of Revenue for failure to convey this information. But again, you can not be a creation of the state or a state franchise and sue or demand money back.
Stand up for your rights or just pay what you do not owe. It's up to you. I am just telling you what I see as injustice here and giving you the laws as I know them. You are free to buy into the socialist system the government has over layered on us. I for one am not going to buy it.