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2012 Virginia Attorney General Reports and Opinions 1 (2012)

handle is hein.sag/sagva0036 and id is 1 raw text is: COMMONWEALTH of VIRGINI Officofth Attorney Qn flnnekT Zuccineli, II 900%But1Msix Sftrt - hsapeaeRhmVndiniia 21 Febmuary 24,2012 8A=64796W Ronald S. Hallman, Espiire City Attorney for the City of Chesapeake Office of the City Attorney 306 Cedar Road Chesapeake, Virginia 23322 Dear Mr. Hallman: I am responding to your request for an official advisory opinion in accordance with § 2.2-505 of the Code of Virginia. Issues Presented You ask whether the City of Virginia Beach has authority to assess a Business Professional and Occupation License (BPOL) Tax on an engineering company with Headquarters in Chesapeake but which carries out business at the Joint Expeditionary Base Little Creek - Fort Story (JEB Little Creek) located in the City of Virginia Beach. Specifically, you ask two questions: 1) whether the United States' exclusive jurisdiction over JEB Little Creek prohibits assessment of a BPOL tax on activities performed at that location; and 2) whether the company, by operating a service trailer on the base, maintains such activities at JEB Little Creek as to constitute a definite place of business' for purposes of the BPOL tax. Response It is my opinion that, although the United States government exercises exclusive jurisdiction over the Naval Base of JEB Little Creek, such jurisdiction does not prohibit the City of Virginia Beach from assessing a BPOL tax on activities carried out by a private company on that land. It further is my opinion that whether the activity of a business at a particular location is sufficient for it to become a definite place of business is a question of fact to be determined by the local taxing official, or by a trier of fact if litigated, consistent with the definitions set forth in § 58.1-3700.1 and 23 VA. ADMiN. CODE § 10-500- 10. Background You indicate that there is an engineering company (the Company) that maintains an office in Chesapeake, Virginia. The Company renders vessel maintenance, alteration and repair services to the United States Navy, often at the naval facilities, where the vessel in need of repair is located. The Company for several years has performed its services at JEB Little Creek and maintained a trailer there to support the same. You report the following additional facts to me. This trailer is used for administrative purposes and contains desks and computers so that on-site personnel may interact with, and follow the directions of, the project manager in the Company's Chesapeake office. The trailer does

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