Reporting a Violation
The 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
- Client prepared work papers
- Federal, state, and local tax returns
- Source documents, receipts, and invoices
- Transaction journals
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 to be filed in writing, along with any supporting documentation, within one 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 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 team is responsible for the enforcement of Norfolk City Codes for:
- Business licenses
- Business taxes
- Business personal property
- Cigarette tax laws
- Personal property violations
In addition, the 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
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 occurred. 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:
- City of Norfolk Food and Beverage Tax: 6.5%
- State Sales Tax: 5%
Additionally, ensure that the correct receipt was given for your transaction. In some situations, people receive receipts for other's transactions.
- Address of the business
- Any information you can think of surrounding the situation you feel would be pertinent to our investigation
- 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
- The name of the business
- The name of the owner
To report a violation via the phone please call 757-664-7883 or complete the violation form.
There are no fees to report a violation to the city.
If you still need help, please call us at 757-664-7883.