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Admissions
Tax Changes Approved
Fire, Rescue Agencies Exempted By County
Carnivals and other fundraising events held by Rockbridge County fire departments and rescue squads will no longer be subject to the county’s admissions tax.
The Board of Supervisors on Monday amended the ordinance governing the application of the admissions tax to exempt all fire department and rescue squad events, even ones not held on their own properties, and to exempt from the tax one annual fundraising event of up to three days duration for all nonprofit organizations.
Two representatives of fire and rescue departments spoke at a public hearing, urging the supervisors to exempt their departments from this tax. Steve Reese with the Raphine Volunteer Fire Department and president of the Rockbridge Volunteer Fire and EMS Association, said he’d only become aware that the tax applied to the Raphine Fire Department’s carnival when it was held last month. “We were caught totally by surprise,” he said.
“I have reviewed the proposed ordinance changes,” he continued, “and would ask that you support the amendment that exempts fire and rescue altogether and not just on property that they own or lease. We’ve got several departments represented in the back that don’t really want to speak. I’m their designated representative tonight.”
Andy Bowles, treasurer of the Rockbridge Baths Volunteer Fire Department, said he “acknowledges and really appreciates the very substantial” contribution of $98,000 the department re- ceived from the county. In addition to that, the department “fundraised $50,000 last year.” The county’s contribution “helps us run our department. What it doesn’t do is help us replace equipment. Every dollar counts to us.” That’s why it’s important, he said, for the department’s fundraising events to be exempt from the admissions tax.
After the public hearing, David McDaniel made a motion to adopt the amendment, prepared by county attorney John Dryden, that exempts from the admissions tax all fire and rescue squad events and one annual fundraising event for nonprofits.
“We’re dealing with two issues,” commented Jay Lewis. He said he fully supports full exemption for the fire department and rescue squad events “wherever they’re held, even if they’re held on the moon.” However, “I struggle with the nonprofit exemption a little bit. I’m struggling with picking out a group. … It needs to be noted that general revenue is what we’re forgoing with one particular group. … We need to look at annual allotments that are already going to 501 3cs.” With that said, he added that he would support McDaniel’s motion.
Leslie Ayers said she would make her “periodic plug for nonprofits that spend a lot of time and energy making our county a better place to live in.” These organizations “struggle to have to do the administrative task” associated with applying an admissions tax to the one annual fundraiser.
“The admissions tax was never meant to take money away from any organization,” said Dan Lyons. “It still doesn’t.” A pplying it to fi re department a nd rescue squad events, he said, “Caught us by surprise. Our intent wasn’t to be taxing [their] carnivals. Everything is good until lawyers get involved. Then you have to fix it, once you know you were doing it wrong.”
Lyons said he would “happily” second McDaniels’ motion, which passed 5-0.
