Commissioner of the Revenue
Encyclopedia
The Commissioner of the Revenue is one of five locally elected "constitutional officers" whose authority is specifically conveyed in the Virginia Constitution. The other four are Clerk of the Court, Commonwealth's Attorney
, Sheriff
, and Treasurer
.
The principal reason constitutional officers are elected is also a basic principle of our democratic form of government - the separation of powers. In general, the local governing body (i.e. City Council
, Board of Supervisors) establishes tax policy and sets all tax rates. The Commissioner of the Revenue implements and administers these policies by establishing assessments and determining what is taxable. The Treasurer then collects the tax revenue.
The Commissioner of the Revenue is the chief tax-assessing official of the locality. The responsibilities of Commissioners vary from office to office across the State. Generally, the Office of the Commissioner of the Revenue is responsible for administering the following taxes: Business and Professional Occupational License Tax (BPOL), Bank Franchise Stock Tax, Motor Vehicle Rental Tax, Meals Tax, Personal Property Tax, Public Service Corporation Tax, Public Rights of Way Use Tax, Transient occupancy tax
, Consumer Utility Tax, and Virginia Income Tax. Commissioners also assist taxpayers in completing all state tax returns and filing forms.
To accomplish the difficult mission of tax assessment the Commissioner of the Revenue has been granted significant legislative powers by the Virginia General Assembly
. These include the power to summons
taxpayers, to issue statutory assessments, to audit
taxpayer returns, and, if necessary, to file civil and criminal proceedings against taxpayers for failure to file returns and/or provide information.
Commonwealth's Attorney
Commonwealth's Attorney is the title given to the elected prosecutor of felony crimes in Kentucky and Virginia. Other states refer to similar prosecutors as District Attorney or State's Attorney....
, Sheriff
Sheriff
A sheriff is in principle a legal official with responsibility for a county. In practice, the specific combination of legal, political, and ceremonial duties of a sheriff varies greatly from country to country....
, and Treasurer
Treasurer
A treasurer is the person responsible for running the treasury of an organization. The adjective for a treasurer is normally "tresorial". The adjective "treasurial" normally means pertaining to a treasury, rather than the treasurer.-Government:...
.
The principal reason constitutional officers are elected is also a basic principle of our democratic form of government - the separation of powers. In general, the local governing body (i.e. City Council
City council
A city council or town council is the legislative body that governs a city, town, municipality or local government area.-Australia & NZ:Because of the differences in legislation between the States, the exact definition of a City Council varies...
, Board of Supervisors) establishes tax policy and sets all tax rates. The Commissioner of the Revenue implements and administers these policies by establishing assessments and determining what is taxable. The Treasurer then collects the tax revenue.
The Commissioner of the Revenue is the chief tax-assessing official of the locality. The responsibilities of Commissioners vary from office to office across the State. Generally, the Office of the Commissioner of the Revenue is responsible for administering the following taxes: Business and Professional Occupational License Tax (BPOL), Bank Franchise Stock Tax, Motor Vehicle Rental Tax, Meals Tax, Personal Property Tax, Public Service Corporation Tax, Public Rights of Way Use Tax, Transient occupancy tax
Transient occupancy tax
Transient Occupancy Tax is charged in California when occupying a room or rooms or other living space in a hotel, inn, tourist home or house, motel or other lodging for a period of 30 days or more....
, Consumer Utility Tax, and Virginia Income Tax. Commissioners also assist taxpayers in completing all state tax returns and filing forms.
To accomplish the difficult mission of tax assessment the Commissioner of the Revenue has been granted significant legislative powers by the Virginia General Assembly
Virginia General Assembly
The Virginia General Assembly is the legislative body of the Commonwealth of Virginia, and the oldest legislative body in the Western Hemisphere, established on July 30, 1619. The General Assembly is a bicameral body consisting of a lower house, the Virginia House of Delegates, with 100 members,...
. These include the power to summons
Summons
Legally, a summons is a legal document issued by a court or by an administrative agency of government for various purposes.-Judicial summons:...
taxpayers, to issue statutory assessments, to audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
taxpayer returns, and, if necessary, to file civil and criminal proceedings against taxpayers for failure to file returns and/or provide information.
External links
- Commissioner of the Revenue Association of Virginia (CRAV)
- Commonwealth of Virginia
- Constitution of Virginia
- Code of Virginia
- Internal Revenue Service (IRS)
- International Association of Assessing Officers (IAAO)
- National Bureau of Business Licensing Officials (NBBLO)
- Virginia Association of Assessing Officers (VAAO)
- Virginia Association of Local Tax Auditors (VALTA)
- Virginia Department of Taxation (VDOT)