09-08-2021 Called Meeting Packet
BOARD OF SUPERVISORS
CALLED MEETING
Wednesday, September 8, 2021 – 5:00 PM
Board Meeting Room
39 Bank Street, SE,
Chatham, Virginia 24531
AGENDA
CALL TO ORDER
ROLL CALL
AGENDA ITEMS TO BE ADDED
APPROVAL OF AGENDA
PUBLIC HEARINGS
a. Public Hearing: Transient Occupancy Tax (Staff Contact: David M. Smitherman)
NEW BUSINESS
a. Project Solomon Local Performance Agreement Approval (Staff Contact: Matthew
D. Rowe)
b. Resolution # 2021-09-01 (Local Support of the Utilization of Industrial Access
Railroad Track Funds) Approval (Staff Contact: Matthew D. Rowe)
ADJOURNMENT
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Board of Supervisors
EXECUTIVE SUMMARY
ACTION ITEM
Agenda Title: Public Hearing: Transient Occupancy Tax (Staff Contact: David M.
Smitherman)
Staff Contact(s): David M. Smitherman
Agenda Date: September 08, 2021 Item Number: 5.a
Attachment(s): 09-08-2021 Transient Occupancy Tax
TransientOccupancyCode
Reviewed By:
SUMMARY:
At its July 20, 2021, Business Meeting, the Board approved the creation of a County Transient
Occupancy Tax to be effective September 1, 2021. After listening to citizen and County
business owner concerns regarding the effective date, County Staff desires to solicit public
comment regarding potential revisions to PCC Chapter 6, Article IV § 6-46, Effective Date of
Article, changing the County’s Transient Occupancy Tax’s effective date from September 1,
2021, to January 1, 2022. Tonight’s Public Hearing was duly advertised in The Chatham Star
Tribune on Wednesday, August 25, 2021, and on Wednesday, September 1, 2021. For the
Board’s review and consideration, attached are a copy of the Public Hearing advertisement,
along with the proposed PCC revisions.
FINANCIAL IMPACT AND FUNDING SOURCE:
None.
RECOMMENDATION:
After conducting the legally required Public Hearing, County Staff recommends the Board
approve the attached revisions to PCC Chapter 6, Article IV § 6-46, Effective Date of Article,
changing the Transient Occupancy Tax’s effective date from September 1, 2021, to January 1,
2022.
MOTION:
“I make a Motion to approve the attached revisions to PCC Chapter 6, Article IV § 6-46,
Effective Date of Article, changing the effective date of the County’s Transient Occupancy Tax
from September 1, 2021, to January 1, 2022.”
5.a
Packet Pg. 2
PUBLIC HEARING NOTICE
The Pittsylvania County Board of Supervisors will hold a Public Hearing at 5:00 p.m. on
Wednesday, September 8, 2021, at the Board Meeting Room, 39 Bank Street, Chatham, Virginia
24531, to receive citizen input on proposed revisions to Pittsylvania County Code, Chapter 6,
Article IV § 6-46, Effective Date of Article, changing the effective date from September 1, 2021,
to January 1, 2022. A complete copy of the proposed revisions is available at the Pittsylvania
County Administrator’s Office, 1 Center Street, Chatham, Virginia 24531, Monday through
Friday, 8:00 a.m. to 5:00 p.m., as well as on the County’s website at
www.pittsylvaniacountyva.gov.
5.a.a
Packet Pg. 3 Attachment: 09-08-2021 Transient Occupancy Tax (2720 : Public Hearing: Transient Occupancy Tax (Staff Contact: David M. Smitherman))
PITTSYLVANIA COUNTY CODE
CHAPTER 6 (FINANCE AND TAXATION)
ARTICLE IV. TRANSIENT OCCUPANCY TAX
SEC. 6-38. DEFINITIONS.
In addition to the words/terms defined in § 58.1-3818.8, Code of Virginia, 1950, as amended, as
used in this Article, unless the context clearly indicates otherwise, the following words have the
following meaning:
Commissioner of the Revenue means the Commissioner of the Revenue of Pittsylvania County.
Lodging includes, but is not limited to, any space, spot, or room furnished to any transient.
Occupancy means the use or possession, or the right to the use or possession of any space, spot,
room or rooms or portion thereof, in any hotel, motel, boarding house, or travel campground and
other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty (30)
consecutive days for dwelling, lodging, or sleeping purposes.
Person includes, but is not limited to, any individual, firm, partnership, association, corporation,
person acting in a representative capacity, or any group of individuals acting as a unit.
Rent means the consideration charged, whether or not received, for the occupancy of space or spot
in a hotel, motel, boarding house, or travel campground and other facilities offering guest rooms
rented out for continuous occupancy for fewer than thirty (30) consecutive days valued in money,
whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits
and property and service of any kind or nature, without any deduction therefrom whatsoever.
Room rental means the total charge, exclusive of any tax imposed on such charge, made by any
hotel, motel, boarding house, or travel campground and other facilities offering guest rooms rented
out for continuous occupancy for fewer than thirty (30) consecutive days for lodging furnished to
any transient. If the charge made by the hotel, motel, boarding house or travel campground and
other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty (30)
consecutive days to a transient includes charge for services or accommodations in addition to that
of lodging and/or use of space, then such portion of the total charge representing only lodging
and/or space rental shall be distinctly set out and billed to such transient by such hotel, motel,
boarding house or travel campground and other facilities offering guest rooms rented out for
continuous occupancy for fewer than thirty (30) consecutive days as a separate item.
Transient means any person who exercises occupancy or is entitled to occupancy by reason of
concession, permit, right of access, license, or other agreement for a period of less than thirty (30)
consecutive calendar days, counting portions of calendar days as full days. Any such person so
occupying space in a hotel, motel, boarding house, or travel campground, and other facilities
offering guest rooms rented out for continuous occupancy for fewer than thirty (30) consecutive
5.a.b
Packet Pg. 4 Attachment: TransientOccupancyCode (2720 : Public Hearing: Transient Occupancy Tax (Staff Contact: David M. Smitherman))
days shall be deemed to be a transient until the period of twenty-nine (29) days has expired, unless
there is an agreement in writing between the operator and the occupant providing for a longer
period of occupancy, or the occupant has paid in advance for over twenty-nine (29) days
occupancy. In determining whether a person is a transient, uninterrupted periods of time extending
both prior and after the effective date of this Article may be considered.
Travel campground means any area, site, spot, lot, field, or tract of land offering spaces for
recreational vehicles or campsites for transient dwelling purposes, or temporary dwelling during
travel, or recreational or vacation uses.
Treasurer means the Treasurer of Pittsylvania County.
SEC. 6-39. IMPOSED; AMOUNT.
Pursuant to the provisions of Code of Virginia, Title 58.1 (Taxation), Chapter 38 (Miscellaneous
Taxes), 1950, as amended, there is hereby imposed and levied by the County on each transient an
occupancy tax in the amount of four percent (4%) of the charge made for each room or space
rented to such transient. Such tax shall be collected from such transient at the time rooms or spaces
are rented in accordance with this Article. The tax imposed hereby shall apply to all hotels, motels,
boarding houses, and travel campgrounds and other facilities offering guest rooms or spots rented
out for continuous occupancy for fewer than thirty (30) consecutive days, except that the tax
imposed hereunder shall not apply to rooms or spaces rented for continuous occupancy by the
same individual or group for thirty (30) or more days in hotels, motels, boarding houses, or travel
campgrounds, and other facilities offering guest rooms or spots rented out for continuous
occupancy for fewer than thirty (30) consecutive days.
SEC. 6-40. COLLECTION.
Every person, firm, or corporation receiving any payment for occupancy with respect to which a
tax is levied under this Article shall collect the amount of such tax so imposed from the transient
on whom such tax is levied or from the person paying for such occupancy at the time payment for
such occupancy is made. The tax required to be collected under this Section shall be deemed to
be held in trust by the person, firm, or corporation required to collect such taxes as provided in this
Article.
SEC. 6-41. REPORTING; PAYMENT.
The person, firm, or corporation collecting any tax as provided in this Article shall make out a
report thereof on such forms and setting forth such information as the Commissioner of the
Revenue may prescribe and require, showing the amount of occupancy charges collected, and the
taxes required to be collected; and shall sign and deliver such report to the Commissioner of the
Revenue with remittance of the taxes collected on or before the twentieth (20th) day of the month
following the month in which the taxes are collected.
SEC. 6-42. PENALTIES FOR LATE PAYMENT.
5.a.b
Packet Pg. 5 Attachment: TransientOccupancyCode (2720 : Public Hearing: Transient Occupancy Tax (Staff Contact: David M. Smitherman))
If any person shall fail or refuse to remit to the Commissioner of the Revenue the tax required to
be collected and paid under this Article within the time and in the amount specified there shall be
added to such tax by the County Treasurer a penalty in the amount of ten percent (10%) thereof
and interest on the principal amount thereon at the rate of ten percent (10%) per annum which shall
be computed upon the taxes and penalty from the first day of the month next following the month
in which such taxes are due and payable.
SEC. 6-43. FAILURE TO COLLECT TAXES OR MAKE REPORTS.
It shall be unlawful for any person, firm, or corporation to fail, or refuse, to collect the taxes
imposed under this Article and to make reports and remittance as required. The Commissioner of
the Revenue shall have the power to examine pertinent records for the purpose of administering or
enforcing the provisions of this Article.
SEC. 6-44. RECORDS REQUIRED.
It shall be the duty of every person, firm, or corporation liable for the collection and payment to
the County of any tax imposed by this Article to keep and preserve for a period of four (4) years
such suitable records as may be necessary to determine the amount of tax due to have been
collected and paid to the County. The Commissioner of the Revenue may inspect such records at
all reasonable times.
SEC. 6-45. PENALTY FOR VIOLATIONS OF ARTICLE.
Any person, firm, or corporation convicted of violating the provisions of this Article shall be
subject to a fine of not more than one hundred dollars ($100.00); and each failure, refusal, neglect,
or violation and each day's continuance thereof, shall constitute a separate offense. This penalty
shall be deemed to be in addition to and not in lieu of the penalties set forth in Section 6-42 of this
Article.
SEC. 6-46. EFFECTIVE DATE OF ARTICLE.
The effective date of this Article shall be JanuarySeptember 1, 20221.
(BOS 7/20/21)
5.a.b
Packet Pg. 6 Attachment: TransientOccupancyCode (2720 : Public Hearing: Transient Occupancy Tax (Staff Contact: David M. Smitherman))
Board of Supervisors
EXECUTIVE SUMMARY
ACTION ITEM
Agenda Title: Project Solomon Local Performance Agreement Approval (Staff Contact:
Matthew D. Rowe)
Staff Contact(s): Matthew D. Rowe
Agenda Date: September 08, 2021 Item Number: 6.a
Attachment(s): Project Solomon - Local Performance Agreement - Executed by RIFA
Danville City and Tysons
Reviewed By:
SUMMARY:
On August 26, 2021, Governor Northam announced that Tyson Foods (“Tyson”) would establish
a 325,000 sq. ft. food processing facility (no-kill) that would result in over $295M in capital
investment and 376 direct jobs with average wages of $41,668. The attached Local Performance
Agreement (“LPA”) has been signed by the Danville-Pittsylvania Regional Industrial Facility
Authority, City of Danville, and now must be executed by the County. Groundbreaking is
expected in Q4 2021 with operations beginning in 2023.
FINANCIAL IMPACT AND FUNDING SOURCE:
Tyson’s incentives include a ten (10)-year seventy percent (70%) tax rebate on all taxes paid;
gifting of Lot 9 Cane Creek Centre; a one (1)-time payment of $640.00 per job paid
retroactively; and the waiver of local land permit and connection fees. Should Tyson not meet
its obligations, it has provided a $9.6M Non-Compliance Fee commitment from the Fortune 200
parent company.
RECOMMENDATION:
County Staff recommends that the Board approve the LPA with Tyson (Project Solomon) as
attached and presented.
MOTION:
“I make a Motion to approve the LPA with Tyson (Project Solomon) as presented.”
6.a
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6.a.a
Packet Pg. 8 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 9 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 10 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 11 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 12 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 13 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 14 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 15 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 16 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 17 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 18 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 19 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 20 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 21 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 22 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 23 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 24 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 25 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 26 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 27 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.aPacket Pg. 28Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.aPacket Pg. 29Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
6.a.a
Packet Pg. 30 Attachment: Project Solomon - Local Performance Agreement - Executed by RIFA Danville City and Tysons (2718 : Project Solomon Local
Board of Supervisors
EXECUTIVE SUMMARY
ACTION ITEM
Agenda Title:
Resolution # 2021-09-01 (Local Support of the Utilization of Industrial
Access Railroad Track Funds) Approval (Staff Contact: Matthew D.
Rowe)
Staff Contact(s): Matthew D. Rowe
Agenda Date: September 08, 2021 Item Number: 6.b
Attachment(s): 2021-09-01 Industrial Rail Enhancement Grant - County Resolution of
Support
Reviewed By:
SUMMARY:
As part of Staunton River Plastics, LLC’s (“SRP”), incentive package, the County and its
partners agreed to support SRP’s Application for Rail Enhancement Grant funding that would
reimburse up to seventy percent (70%) of its costs for improving and rehabilitating the rail siding
onsite. Resolution # 2021-09-01, attached, supporting SRP’s Rail Enhancement Grant
Application, is required as part of SRP’s formal Application and will be also approved by the
Town of Hurt and City of Danville.
FINANCIAL IMPACT AND FUNDING SOURCE:
None. No County liability and the funds will come from Virginia’s Department of Rail and
Public Transportation.
RECOMMENDATION:
County Staff recommends that the Board approve Resolution # 2021-09-01 as attached and
presented.
MOTION:
“I make a Motion to approve Resolution # 2021-09-01mas attached and presented.”
6.b
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PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
RESOLUTION # 2021-09-01
______________________________________________________________________________
RESOLUTION OF LOCAL SUPPORT OF THE UTILIZATION OF INDUSTRIAL
ACCESS RAILROAD TRACK FUNDS
______________________________________________________________________________
VIRGINIA: The Pittsylvania County Board of Supervisors (“Board”), at its Called
Meeting on Wednesday, September 8, 2021, approve and adopted the following Resolution:
WHEREAS, Staunton River Plastics, LLC (“SRP”), has announced to the Board it will
invest $34,000,000 and create two hundred (200) jobs to locate its industrial operations in the
Southern Virginia Multimodal Park in the Town of Hurt, Virginia (“Hurt”); and
WHEREAS, SRP, and its operation, will require rail access; and
WHEREAS, SRP officials have reported to the Board their intent to apply for Industrial
Access Railroad Track Funds from the Commonwealth of Virginia’s Department of Rail and
Public Transportation (“VDRPT”) in the amount of $450,000; and
WHEREAS, SRP has requested the Board provide a Resolution supporting its
application for said funds which are administered by the VDRPT.
NOW, THEREFORE, BE IT RESOLVED, that the Board hereby endorses and
supports SRP’s application for $450,000 in Industrial Access Railroad Track Funds; and
BE IT FURTHER RESOLVED that the Board hereby makes known its desire and
intent to support the Commonwealth Transportation Board in providing the maximum financial
assistance to SRP for the purpose of locating its industrial facility in Hurt
Given under my hand this 8th day of September, 2021.
______
Robert (“Bob”) W. Warren
Chairman
Pittsylvania County Board of Supervisors
ATTEST:
__________________________________________
David M. Smitherman
Clerk
Pittsylvania County Board of Supervisors
6.b.a
Packet Pg. 32 Attachment: 2021-09-01 Industrial Rail Enhancement Grant - County Resolution of Support (2719 : Resolution # 2021-09-01 (Local Support of