Report a Violation
This page is dedicated to providing as much information as possible to Norfolk residents
who believe that a business, or people are evading paying their fair share of taxes.
Audit Team
The Audit Team performs audits of business operations to ensure equitable licensing
classification, accurate business assessment reporting, and compliance with other
taxing directives as propagated by the Commonwealth of Virginia and the City of
Norfolk.
Basic Audit Procedures
Audit selection is conducted with the use of trend, risk, and financial ratio analysis.
An audit engagement letter or request for information requires a business to make
available for examination, all pertinent:
- Books of record
- Transaction journals
- Source documents, receipts, and invoices
- Client prepared work papers
- Federal, state, and local tax returns
Many standardized audit procedures are utilized to improve efficiencies and increase
quantity and quality of the audit performance.
Appeals
An appeal process has been implemented to encourage resolution of local business
tax issues. A taxpayer can apply to the Commissioner of the Revenue for a review
of an audit adjustment or business license classifications. The appeals process
requires the objection be filed in writing, along with any supporting documentation,
within 1 year of the issuance of the audit assessment. If the taxpayer is dissatisfied
with results of the local review, they may appeal the decision to the Tax Commissioner
in the State of Virginia’s Department of Taxation within 90 days of the COmmissioner
of the Revenue's final determination.
Tax Compliance Team
The Tax Compliance Team monitors tax assessments, licenses, property declarations,
etc. which must be held in compliance with local and state ordinances and codes.
Any and all complaints that are taken by other departments within the Commissioner
of the Revenue's office may be resolved at this level.
The Tax Compliance Team ensures that businesses locating in Norfolk are properly
licensed, remit all required taxes, and file tangible property declarations. They
prepare for the prosecution of those who violate tax laws in the appropriate courts
of jurisdiction.
The Tax Compliance Team is responsible for the enforcement of Norfolk City Codes
for:
In addition, the Tax Compliance Team assists business owners in conducting business
inventory, researches complaints of business practices, and assists businesses in
obtaining the permits, clearances, certifications, and licenses required by the
Norfolk City code.
Report a Violation
What you need
When reporting a violation it is imperative that you collect as much information
as you can about the business you wish to report, as well as the situation wherein
you believe something occured.
For us to better identify the business, please collect the following information
if possible. Some situations that may arise include being charged the incorrect
amount of tax.
All reports are kept completely anonymous, your personal information will not be
used in any follow-up made by this office.
In Norfolk the following taxes apply:
State Sales Tax of 5%
City of Norfolk Food and Beverage Tax: 6.5%
Additionally ensure that the correct receipt was given for your transaction. In
some situations people receive receipts for other's transactions.
- The name of the business.
- The name of the owner.
- Address of the business
- Best phone number to contact the business
- If you have a receipt of the transaction, a copy of the receipt can be faxed to:
(757) 441-1286
- Any information you can think of surrounding the situation you feel would be pertinent
to our investigation.
To report a violation via the phone please call: (757) 664-7883
Or use the form below.
Associated Fees
There are no fees to report a violation to the city.
Help!
If you still need help, please call us at: (757) 664-7883
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