TAX AMNESTY PROGRAM

Richmond, Va., City Code ch. 26, art. II

in effect

Richmond, Va., City Code § 26-21 Administration.

Sec. 26-21. - Administration. As authorized by Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia, the Director of Finance may administer the tax amnesty program in any tax year, in accordance with this article and other applicable law, for any person, individual, corporation, estate, trust, or partnership required to file a local tax return or to pay any local tax. (Code 2004, § 98-2; Code 2015, § 26-21; Code 2020, § 26-21; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)

Richmond, Va., City Code § 26-22 Purpose.

Sec. 26-22. - Purpose. The purpose of this article is to set forth the general provisions pursuant to which the Director of Finance administers the tax amnesty program established by Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia. The purpose of the program is to increase compliance by delinquent taxpayers in the reporting and payment of local tax liabilities owed to the City or to provide eligible taxpayers with short-term relief after the declaration of a national, state, or local emergency, either or both. The parameters set forth in Sections 26-21 through 26-29 shall apply to the program. (Code 2004, § 98-3; Code 2015, § 26-22; Code 2020, § 26-22; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1(26-22), 4-27-2020)

Richmond, Va., City Code § 26-23 Definitions.

Sec. 26-23. - Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Tax amnesty period means the period established in accordance with this article during which tax amnesty is available to eligible persons, individuals, corporations, estates, trusts or partnerships that are required to file a local tax return or to pay any local tax. Tax amnesty program means the tax amnesty program established pursuant to Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia, and administered in accordance with the provisions of those Acts of Assembly and Sections 26-21 through 26-29. (Code 2004, § 98-4; Code 2015, § 26-23; Code 2020, § 26-23; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)

Richmond, Va., City Code § 26-24 Rules, regulations and guidelines for administration of tax amnesty program.

Sec. 26-24. - Rules, regulations and guidelines for administration of tax amnesty program. The Director of Finance may issue, modify and enforce any rules, regulations or guidelines, consistent with this article and other applicable law, necessary to carry out the requirements and purposes of this article. (Code 2004, § 98-5; Code 2015, § 26-24; Code 2020, § 26-24; Ord. No. 2011-4-3, § 1, 1-24-2011)

Richmond, Va., City Code § 26-25 Duties of Director of Finance.

Sec. 26-25. - Duties of Director of Finance. The Director of Finance shall provide the Council with a report prior to each tax amnesty period concerning the procedures and guidelines that shall be applicable for the immediately succeeding tax amnesty period. (Code 2004, § 98-6; Code 2015, § 26-25; Code 2020, § 26-25; Ord. No. 2011-4-3, § 1, 1-24-2011)

Richmond, Va., City Code § 26-26 Eligibility criteria.

Sec. 26-26. - Eligibility criteria. Any person, individual, corporation, estate, trust or partnership required to file a local tax return or to pay any local tax shall be eligible to participate in the tax amnesty program, subject to the requirements and limitations set forth in this article and other applicable law. However, no person, individual, corporation, estate, trust or partnership currently, or at the inception of this program, under investigation or prosecution for filing a fraudulent return or failing to file a return with the intent to evade tax shall qualify to participate, and no person, individual, corporation, estate, trust or partnership against which any civil action has been filed in a court of competent jurisdiction to enforce or collect a delinquent tax before the end of the eligibility period shall qualify to participate, unless such delinquent tax, interest, penalty, attorney's fees, and any other applicable charges have been paid in full before the end of the tax amnesty period. For the purposes of the preceding sentence, the term "eligibility period" means the time period during which taxes become delinquent for which the benefits of the tax amnesty period are provided if, during the tax amnesty period and in accordance with this article, the delinquent taxes and interest are paid, if only the penalty is waived, the delinquent taxes and penalty are paid, if only the interest is waived, or the delinquent taxes are paid, if both the interest and penalty are waived. In addition, the Director of Finance may notify each eligible person, individual, corporation, estate, trust or partnership against which any civil action has been filed in a court of competent jurisdiction to enforce or collect a delinquent tax before the end of the eligibility period that does not pay the full amount of delinquent tax, interest, penalty, attorney's fees, and any other applicable charges owed on or before the last day of the tax amnesty period that the Council and the Mayor may determine that such person, individual, corporation, estate, trust or partnership shall not be eligible to participate in future tax amnesty periods administered by the Director of Finance in accordance with this article. (Code 2004, § 98-7; Code 2015, § 26-26; Code 2020, § 26-26; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)

Richmond, Va., City Code § 26-27 Notification of opportunity to participate in tax amnesty program; participation in tax amnesty program.

Sec. 26-27. - Notification of opportunity to participate in tax amnesty program; participation in tax amnesty program. (a) Notification of opportunity to participate. The Director of Finance shall publish notice in a newspaper of general circulation and on the website of the Department of Finance that persons, individuals, corporations, estates, trusts or partnerships may be eligible to participate in the tax amnesty program during the applicable amnesty period. (b) Participation. In order to participate in the tax amnesty program, any eligible person, individual, corporation, estate, trust or partnership required to file a local tax return or to pay any local tax shall pay in full the amount of all delinquent taxes, together with any interest or penalty not waived in accordance with this article, owed on or before the last day of the tax amnesty period for which such person, individual, corporation, estate, trust or partnership is qualified to participate. (Code 2004, § 98-8; Code 2015, § 26-27; Code 2020, § 26-27; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1(26-27), 4-27-2020; Ord. No. 2020-109, § 1, 5-11-2020)

Richmond, Va., City Code § 26-28 Waiver of penalties and interest upon payment of taxes; limitations.

Sec. 26-28. - Waiver of penalties and interest upon payment of taxes; limitations. In accordance with this article and other applicable law, and as recommended by the Mayor and authorized by ordinance adopted by the Council, the Director of Finance may waive, upon receipt, on or before the last day of the tax amnesty period, of the payment of the amount of taxes and interest owed, if only the penalty is waived, the amount of taxes and penalty owed, if only the interest is waived, or the amount of taxes, if both the interest and penalty are waived, all of the civil penalties assessed or assessable and the interest, either or both, as provided for in Code of Virginia, Title 58.1 (Code of Virginia, § 58.1-1 et seq.), which are the result of nonpayment, underpayment, nonreporting or underreporting of one or more types of local tax liabilities. No penalties or interest for any eligible person, individual, corporation, estate, trust or partnership shall be waived except upon receipt, on or before the last day of the tax amnesty period for which such person, individual, corporation, estate, trust or partnership is qualified to participate, of the full amount of the delinquent tax and any interest owed if only the penalty is to be waived, the delinquent tax and penalty owed, if only the interest is to be waived, or the delinquent tax owed, if both the interest and penalty are to be waived. (Code 2004, § 98-9; Code 2015, § 26-28; Code 2020, § 26-28; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)

Richmond, Va., City Code § 26-29 Tax amnesty program for the tax year beginning January 1, 2021; tax amnesty periods; report to Finance and Economic Development Standing Committee; waiver of penalties; limitations; applicability of other provisions.

Sec. 26-29. - Tax amnesty program for the tax year beginning January 1, 2021; tax amnesty periods; report to Finance and Economic Development Standing Committee; waiver of penalties; limitations; applicability of other provisions. (a) Tax amnesty program for the tax year beginning January 1, 2021. For the tax year beginning January 1, 2021, the Director of Finance shall administer the tax amnesty program in accordance with this article and other applicable law, for admissions, lodging, and meals taxes delinquent as of any date on or before April 21, 2021, and for real estate taxes delinquent as of any date on or before January 15, 2021. However, no taxpayer that qualifies for the tax amnesty program for which this section provides shall be permitted to withhold the commission provided for in Section 26-2. For purposes of this section, the phrase "delinquent local taxes" means, as applicable, admissions, lodging, or meals taxes delinquent as of any date on or before April 21, 2021, or real estate taxes delinquent as of any date on or before January 15, 2021. (b) Tax amnesty periods for the tax year beginning January 1, 2021. For delinquent local taxes described in Subsection (a) of this section, the period within which eligible persons may receive tax amnesty program benefits for the tax year beginning January 1, 2021, shall be, for admissions, lodging, and meals taxes, from April 1, 2021, to April 30, 2021, and for real estate taxes, from March 1, 2021, to March 31, 2021. (c) Report to Finance and Economic Development Standing Committee. The Director of Finance shall submit a report concerning the tax amnesty program administered in accordance with this section to the Finance and Economic Development Standing Committee within 60 days after the last day of each tax amnesty period established pursuant to this section. Such report shall include the total amount of penalties and interest waived for the delinquent local taxes described in Subsection (a) of this section. (d) Waiver of penalties. For the tax year beginning January 1, 2021, and for delinquent local taxes described in Subsection (a) of this section, in accordance with this article and other applicable law, the Director of Finance shall waive, upon receipt of the payment of the delinquent local taxes on or before the last day of the applicable tax amnesty period established by this section, all of the civil penalties assessed or assessable and the interest as provided for in Code of Virginia, Title 58.1 (Code of Virginia, § 58.1-1 et seq.) which are the result of nonpayment, underpayment, nonreporting, or underreporting of the local tax liabilities described in Subsection (a) of this section. (e) Limitations. No penalties or interest for any eligible person, individual, corporation, estate, trust or partnership shall be waived for admissions, lodging, or meals taxes, except upon the filing of an admissions, lodging, or meals tax return each month, in accordance with Section 26-673 or 26-699, as applicable, and upon receipt of the payment of the full amount of the delinquent local taxes on or before the last day of the applicable tax amnesty period for such taxes for the tax year beginning January 1, 2021. No penalties or interest for any eligible person, individual, corporation, estate, trust or partnership shall be waived for real estate taxes except upon receipt of the payment of the full amount of the delinquent local taxes on or before the last day of the applicable tax amnesty period for such taxes for the tax year beginning January 1, 2021. For purposes of this section, the phrase "receipt of the payment of the full amount of the delinquent local taxes" means either the payment of the full amount of the delinquent local taxes due to the City on or before the last day of the applicable tax amnesty period or the City's acceptance of a payment plan on or before the last day of the applicable tax amnesty period for a period of no longer than six months, under which at least 25 percent of the full amount due has been delivered to the City on or before the last day of the applicable tax amnesty period, and in compliance with which the full amount due to the City has been paid by the end of the period of the payment plan. No person, individual, corporation, estate, trust or partnership shall be eligible for a payment plan under this section if the person, individual, corporation, estate, trust or partnership is presently operating under a payment plan with the City for any delinquent local taxes, penalty and interest and has failed to produce satisfactory evidence that the City has accepted a payment plan with the person, individual, corporation, estate, trust or partnership for any delinquent local taxes, penalty, and interest, and that the person, individual, corporation, estate, trust or partnership has adhered to all of the terms of such payment plan. (f) Applicability of other provisions. Except as may be provided otherwise in this section, this article shall apply to the tax amnesty period set forth in this section. (Code 2004, § 98-10; Code 2015, § 26-29; Code 2020, § 26-29; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017; Ord. No. 2020-096, § 1(26-29), 4-27-2020; Ord. No. 2020-109, § 1, 5-11-2020; Ord. No. 2021-001, § 1, 1-25-2021)

Richmond, Va., City Code § 26-30 Filing.

Sec. 26-30. - Filing. That, for the tax year beginning January 1, 2020, in order to qualify for the tax amnesty program for which this article provides, all admissions, lodging, and meals tax returns, as applicable, for the tax year beginning January 1, 2020, shall be timely filed each month with the Director of Finance by no later than May 20, 2020. (Code 2020, § 26-30; Ord. No. 2020-096, § 2, 4-27-2020)

Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIITAAMPRFetched: 11/8/2026