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HomeMy WebLinkAbout11/22/2021 - City Council - Agenda -Regular Ci ty Council Meeting AGENDA Monday, November 22, 2021, 6:30 P M Wo rk S es s io n 6:00 P.M. P arlor A, S alem C ivic C enter, 1001 R oanoke Bo ulevard, S alem, Virginia 24153 R egular S es s io n 6:30 P.M. C ommunity R oom, S alem C ivic C enter, 1001 R oanoke Boulevard, S alem, Virginia 24153 WORK SE SSI ON 1.C all to Order A.Roll Call 2.New Business A.Discussion I tems 1) C ontinuation of Discussion on options for painting Kime Lane Water Tank 2) Introduction of new Regional Greenway Coordinator to Council - Dee King 3.Adjournment RE GU L AR SE S SI ON 1.C all to Order 2.Pledge of Allegiance 3.Bid Openings, Awards, Recognitions 4.C onsent Agenda A.Citizen Comments C omments from the public, limited to five minutes, on matters not already having a public hearing component that same meeting. T he following have signed up to speak at this meeting: 1) Michael Bentley, 312 N. Broad Street - Addressing the climate crisis 2) Sue Annette T hompson, 739 Maryland Ave. - Preserving Salem 3) C ynthia Munley, 425 Roanoke Boulevard - Economic Development in Salem 4) Stella Reinhard, 213 N. Broad Street - Continuing to build on Salem's Positives Necessitates Rejecting MVP's Negatives 5) Nora Smith, 1135 Lynchburg Turnpike - Need action to protect upstream harms on Salem's critical water security B.Minutes Consider acceptance of the minutes for the November 2, 2021 Special Meeting and the November 8, 2021 Work Session and Regular Meeting minutes. C.Financial Report Consider the acceptance of the Statement of Revenues and Expenditures for the four months ending October 2021. 5.Old Business A.Amendment to the City Code - Chapter 22 Consider on second reading an ordinance to amend multiple sections of Article II, Chapter 22, of The Code of the City of Salem, Virginia, to exempt businesses with less than $50,000 in gross receipts from the annual business license tax and set the annual licensure fee at $50 applicable for businesses with gross receipts less than $50,000 annually in accordance with US Census based population business taxation provisions in Title 58.1 of the Code of Virginia. (Approved on first reading at November 8, 2021 meeting.) 6.New Business A.Kime Lane Water Tank/US Cellular Lease Amendment Consider ordinance authorizing the City Manager to finalize and execute a Lease Amendment and Memorandum of Amendment to Lease Agreement with USOC of Virginia RSA #3 (US Cellular) for cellular equipment on the Kime Lane water tank. B.2022 Legislative Package Consider adoption of Resolution 1415 adopting a Legislative Program for the 2022 session of the Virginia General Assembly and petitioning the General Assembly to favorably consider the issues and topics addressed herein. C.Abstract of Votes Receive the Abstract of Votes cast at the General Election held on November 2, 2021. D.Boards and Commissions Consider appointments to various boards and commissions. 7.Closed Session A.Closed Session Hold a closed session in accordance with Sections 2.2-3711 A (3) and (6) of the 1950 Code of Virginia as amended for discussion or consideration of the acquisition of real property for a public purpose, or of the disposition of publicly held real property, where discussion in an open meeting would adversely affect the bargaining position or negotiating strategy of the public body; and for discussion or consideration of the investment of public funds where competition or bargaining is involved, where, if made public initially, the financial interest of the government unit would be adversely affected. 8.Adjournment Audit-Finance Meeting is cancelled. Item #4B Date: 11/22/2021 Schedule A Current Year Current Year % of Prior Year Budget Year to Date Budget Year to Date Variance Revenues: Beginning Balance 7-1-21 2,150,037$ -$ 0%-$ -$ General Property Taxes 40,605,600 1,072,923 3%976,122 96,801 Other Local Taxes 22,027,515 4,682,737 21%3,621,390 1,061,347 Permits and Licenses 337,800 170,579 50%89,571 81,009 Fines and Forfeitures 61,000 18,197 30%13,505 4,692 Revenue from Use of Money and Property 867,809 257,123 30%248,252 8,871 Charges for Services 3,354,271 960,009 29%769,615 190,395 Payment in Lieu of Taxes from Electric Fund 3,160,000 1,580,000 50%1,580,000 - Payment in Lieu of Taxes from Water Fund 181,000 62,357 34%61,051 1,306 Miscellaneous Revenue 266,500 80,291 30%70,357 9,934 Non-Categorical Aid 3,688,907 223,134 6%233,613 (10,479) Shared Expenses 1,558,777 353,557 23%331,632 21,925 Categorical Aid 8,176,237 1,465,980 18%4,747,158 (3,281,177) Non-Revenue Receipts 56,925 56,924 -8,578 48,346 Total Revenues 86,492,378 10,983,812 13%12,750,843 (1,767,031) Expenditures: General Government 7,495,980 2,615,644 35%2,839,580 (223,937) Judicial Administration 2,475,695 802,964 32%806,418 (3,454) Public Safety 18,784,418 6,482,023 35%6,205,817 276,206 Public Works 12,044,335 2,609,819 22%7,113,359 (4,503,539) Health and Welfare 5,177,833 1,060,589 20%987,885 72,704 Education 23,557,669 9,594,191 41%9,732,196 (138,006) Parks, Recreation and Cultural 6,416,813 1,870,777 29%1,711,928 158,849 Community Development 2,803,195 1,164,014 42%1,496,193 (332,180) Non-Departmental 6,325,925 1,561,090 25%1,665,515 (104,425) Contingency 1,310,515 - 0%- - Contingency for Economic Dev. Opportunities 100,000 - 0%- - Total Expenditures 86,492,378 27,761,111 32%32,558,892 (4,797,781) Revenues Over/(Under) Expenditures -$ (16,777,299)$ (19,808,049)$ 3,030,750$ City of Salem, Virginia General Fund Statement of Revenues and Expenditures For Four Months Ending October 31, 2021 Item #4C Date: 11/22/2021 Schedule B - 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 350,000.00 400,000.00 450,000.00 500,000.00 550,000.00 600,000.00 650,000.00 700,000.00 750,000.00 800,000.00 850,000.00 900,000.00 950,000.00 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Sales Tax Summary For Fiscal Years 2020 -2022 FY 2020 FY 2021 FY 2022 Schedule C 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 350,000.00 400,000.00 450,000.00 500,000.00 550,000.00 600,000.00 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Meals Tax Summary For Fiscal Years 2020 -2022 FY 2020 FY 2021 FY 2022 Schedule D - 25,000.00 50,000.00 75,000.00 100,000.00 125,000.00 150,000.00 175,000.00 200,000.00 225,000.00 July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June City of Salem Lodging Tax Summary For Fiscal Years 2020 -2022 FY 2020 FY 2021 FY 2022 City of Salem, Virginia Debt Outstanding For Period Ending October 31, 2021 Schedule E Balance Principal Balance 7/1/2021 Issuances Payments 10/31/2021 City Debt Outstanding 2011 Union First Market Refunding Bonds 1,170,792$ (399,960)$ 770,832$ 2013 Public Improvement Bonds 1,156,400 - (89,425) 1,066,975 2016B Public Improvement Bonds 717,601 - - 717,601 2019 Public Improvement Bonds 4,670,000 - - 4,670,000 2020 Public Improvement Bonds 2,375,000 - - 2,375,000 2020 Public Improvement Refunding Bonds 5,519,026 - - 5,519,026 2021 Public Improvement Refunding Bonds 1,555,000 - - 1,555,000 Total City Debt Outstanding 17,163,819 - (489,385) 16,674,434 School Debt Outstanding 2011 Union First Market Refunding Bonds 2,049,208 - (700,040) 1,349,168 2012A Public Improvement Bonds 5,727,000 - (477,250) 5,249,750 2013 Public Improvement Bonds 3,563,600 - (275,575) 3,288,025 2020 Public Improvement Bonds 23,835,000 - - 23,835,000 Total School Debt Outstanding 35,174,808 - (1,452,865) 33,721,943 Total Debt Outstanding 52,338,627$ -$ (1,942,250)$ 50,396,377$ City of Salem, Virginia Capital Projects Fund Statement of Revenues and Expenditures For Period Ending October 31, 2021 Schedule F Project Total Available Year To Budget To Date Encumbrances Project Balance Date Fund Balance, July 1, 2021 12,736,529 Revenues: Federal Grants 8,413,454 1,563,144 - 1,563,144 6,850,310 24,193 State Grants 8,630,523 584,089 - 584,089 8,046,434 189,444 Proceeds From Debt Issuance 31,340,422 31,340,419 - 31,340,419 3 - Interest Income 48,312 50,684 - 50,684 (2,372) 2,373 Transfer From General Fund 2,324,638 2,324,637 - 2,324,637 1 - Total Revenues 50,757,349 35,862,973 - 35,862,973 14,894,376 216,010 Expenditures: Fire Truck 2020 698,200 688,955 - 688,955 9,245 678,429 Next Generation 911 378,493 160,400 - 160,400 218,093 89,057 Street Department Equipment 2016 522,032 483,000 39,014 522,014 18 - Colorado St Bridge Replacement 6,450,000 502,464 402,206 904,670 5,545,330 262,529 Apperson Drive Bridge Replacement 3,364,939 392,515 351,306 743,821 2,621,118 74,940 Street Department Equipment 2019 718,342 672,159 46,182 718,341 1 - VDOT E Main Project UPC 8753 217,955 165,885 - 165,885 52,070 - Street Department Equipment 2020 1,221,293 1,155,038 32,126 1,187,164 34,129 148,715 Hanging Rock Battlefield Phase 2 570,310 149,710 9,146 158,856 411,454 4,537 Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 - Elizabeth Campus Greenway 1,104,400 64,320 125,180 189,500 914,900 4,518 Kiwanis Field Lighting Upgrades 644,727 644,727 - 644,727 - 182 Longwood Park Restroom Replacement 150,000 9,410 107,025 116,435 33,565 4,673 Library Sidewalk Replacement 36,800 32,395 - 32,395 4,405 32,395 Kiwanis Roof/Infrastructure Renovations 399,919 8,310 10,800 19,110 380,809 - Moyer Sports Complex Renovation 870,500 108,053 762,447 870,500 - 103,053 Downtown Impr - E Main St/Broad St 974,799 844,540 65,807 910,347 64,452 - Downtown Impr - E Main St/Broad St-CDBG 250,000 250,000 - 250,000 - - Downtown Impr - CDBG Community Impr 285,000 27,533 25,615 53,148 231,852 403 Downtown Impr - E Main St/Union St 1,203,861 63,573 55,320 118,893 1,084,968 4,605 Downtown Impr - E Main St/Market St 3,629,869 63,970 108,314 172,284 3,457,585 - Capital Projects Local Reserve 15,910 - - - 15,910 - Transfer to Schools-2020 Bonds 27,000,000 18,434,259 - 18,434,259 8,565,741 604,246 Total Expenditures 50,757,349 24,922,716 2,140,488 27,063,204 23,694,145 2,012,282 Fund Balance, October 31, 2021 10,940,257 Schedule G Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Sale of Power 39,501,333$ 14,425,698$ 37%14,071,730$ 353,968$ Other Electric Revenue 761,000 124,736 16%153,769 (29,033) Reserve for Encumbrances 8,829,167 - 0%- - Total Operating Revenues 49,091,500 14,550,433 30%14,225,498 324,935 . Operating Expenses Other Power Generation - Operation 90,000 17,767 20%9,826 7,941 Other Power Generation - Maintenance 63,613 14,021 22%1,407 12,614 Purchased Power 20,540,000 7,025,835 34%6,763,165 262,670 Transmission - Operation 7,510,500 2,548,958 34%2,021,149 527,810 Transmission - Maintenance 24,000 1,055 4%1,470 (414) Distribution - Operations 944,150 322,269 34%325,836 (3,567) Distribution - Maintenance 1,221,665 371,085 30%361,454 9,631 Customer Service 598,409 178,232 30%188,789 (10,556) Administration & General - Operation 2,854,285 336,012 12%463,497 (127,485) Administration & General - Maintenance 189,490 56,229 30%40,023 16,206 Depreciation - 448,264 0%438,369 9,895 Capital 11,266,304 3,241,210 29%2,747,111 494,099 Contingency 629,084 - 0%- - Total Operating Expenses 45,931,500 14,560,939 32%13,362,095 1,198,844 Income (loss) Before Transfers 3,160,000 (10,505) 863,404 (873,909) Transfers (3,160,000) (1,580,000) 0%(1,580,000) - Income (loss)-$ (1,590,505)$ (716,597)$ (873,909)$ Income (loss)-$ (3,181,011)$ (1,433,193)$ (1,747,818)$ City of Salem, Virginia Electric Fund Statement of Operations For Four Months Ending October 31, 2021 Schedule H Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Services 7,049,799$ 2,611,337$ 37%2,498,852$ 112,485$ Other Revenue 380,000 134,247 35%98,219 36,028 Reserve for Encumbrances 504,038 - 0%- - Appropriated from Net Position 1,660,000 - 0%- - Total Operating Revenues 9,593,837 2,745,584 29%2,597,071 148,513 . Operating Expenses Salaries of Personnel 810,926 290,550 36%253,388 37,162 Fringe Benefits 375,370 118,138 31%108,266 9,872 Contractual Services 766,591 151,759 20%141,478 10,281 Printing and Binding 2,500 - 0%- - Advertising 1,000 - 0%195 (195) Utilities 417,200 124,983 30%128,561 (3,578) Communications 5,800 1,334 23%1,157 177 Insurance 29,750 10,638 36%3,826 6,812 Travel and Training 9,800 1,883 19%405 1,478 Miscellaneous 58,834 36,977 63%37,224 (247) Materials and Supplies 199,100 64,484 32%23,941 40,543 Depreciation - 285,157 0%285,196 71,585 Capital 1,176,111 169,812 14%92 169,720 Contingency 311,040 - 0%- - Total Production Expenses 4,164,022 1,255,716 30%983,730 271,986 Salaries of Personnel 633,244 175,533 28%162,554 12,979 Fringe Benefits 301,120 75,121 25%75,597 (477) Contractual Services 721,621 207,676 29%154,270 53,406 Communications 4,950 1,034 21%1,003 31 Insurance 24,000 - 0%- - Lease/Rent of Equipment 2,000 607 30%607 - Travel and Training 5,300 1,523 29%137 1,386 Miscellaneous 24,834 8,198 33%16,951 (8,753) Miscellaneous Credits (240,000) (78,773) 33%(68,182) (10,591) Materials and Supplies 135,800 23,013 17%36,611 (13,598) Depreciation - 34,279 0%31,985 2,294 Capital 2,154,926 77,652 4%294,311 (216,660) Interest Obligations 1,481,020 116,820 8%134,587 (17,768) Total Distribution Expenses 5,248,815 642,681 12%840,431 (197,750) Income (loss) Before Transfers 181,000 847,187 772,910 74,277 Transfers (181,000)(62,357) 34%(61,051) (1,306) Income (loss)-$ 784,830$ 711,859$ 72,971$ - Production Distribution City of Salem, Virginia Water Fund Statement of Operations For Four Months Ending October 31, 2021 Schedule I Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Services 6,756,019$ 2,407,989$ 36%2,335,454$ 72,535$ Other Revenue 149,000 53,100 36%33,089 20,011 Reserve for Encumbrances 857,329 - 0%- - Appropriated from Net Position 950,000 - 0%- - Total Operating Revenues 8,712,348 2,461,089 28%2,368,543 92,546 . Operating Expenses Salaries of Personnel 717,508 225,644 31%191,791 33,853 Fringe Benefits 337,897 93,105 28%96,015 (2,910) Contractual Services 3,918,758 803,449 21%830,242 (26,794) Printing and Binding 1,500 127 8%- 127 Advertising 1,500 1,071 71%- 1,071 Utilities 4,500 952 21%1,672 (721) Communications 14,700 3,857 26%3,900 (43) Insurance 18,000 - 0%- - Lease/Rent of Equipment 3,000 607 20%607 - Travel and Training 9,000 2,862 32%868 1,995 Miscellaneous 36,834 12,137 33%13,103 (966) Miscellaneous Credits (325,000) (48,771) 15%(45,097) (3,674) Materials and Supplies 100,800 7,208 7%9,385 (2,177) Depreciation - 455,918 0%422,377 33,541 Capital 1,642,469 71,816 4%287,512 (215,696) Interest Obligations 1,631,321 19,299 1%21,349 (2,050) Contingency 599,561 - 0%- - Total Operating Expenses 8,712,348 1,649,281 19%1,833,727 (184,446) Income (loss) before Transfers - 811,808 534,816 276,992 Income (loss)-$ 811,808$ 534,816$ 276,992$ City of Salem, Virginia Sewer Fund Statement of Operations For Four Months Ending October 31, 2021 Schedule J Operating Revenues Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Shows/rentals 302,600$ 108,181$ 36%48,342$ 59,839$ Box office shows 960,000 250,196 26%26,658 223,538 Catering and concessions 120,000 47,984 40%6,167 41,817 Merchandise and commissions 103,000 46,451 45%3,669 42,782 Static advertising 48,000 22,542 47%14,750 7,792 Miscellaneous income 16,000 5,511 34%16,069 (10,558) Salem Fair 563,000 529,067 94%(3,500) 532,567 Reserve for encumbrances 11,914 - 0%- - Shuttered Venue Operator Grant (SVOG)- 1,268,542 0%- 1,268,542 Total Operating Revenues 2,124,514 2,278,472 107%112,154 2,166,318 Operating Expenses Salaries of personnel 1,064,979 393,319 37%294,438 98,881 Fringe benefits 460,057 124,458 27%133,965 (9,507) Maintenance and contractual services 276,834 55,568 20%26,721 28,847 Printing and binding 500 116 23%- 116 Advertising 25,000 7,488 30%2,371 5,117 Utilities 221,600 109,109 49%66,681 42,428 Communications 13,900 3,982 29%3,813 169 Insurance 21,000 - 0%- - Leases and Rentals 1,000 - 0%- - Travel and training 4,300 199 5%199 - Miscellaneous 89,948 27,367 30%24,167 3,200 Show expense 1,040,000 254,097 24%47,264 206,833 Fair 2020 expense 443,080 513,125 116%6,220 506,905 Materials and supplies 34,980 4,271 12%2,008 2,263 Capital - 1,392 106,544 (105,152) Depreciation - 97,952 0%99,451 (1,499) Contingency 86,504 - 0%- - Total Operating Expenses 3,783,682 1,592,443 42%813,842 778,601 Income (loss) Before Transfers (1,659,168)686,029 (701,688)1,387,717 Transfers 1,659,168 553,056 33%558,384 (5,328) Income (loss)-$ 1,239,085$ (143,304)$ 1,382,389$ 0.00 City of Salem, Virginia Salem Civic Center Statement of Operations For Four Months Ending October 31, 2021 Schedule K Operating Revenues: Current Year Budget Current Year Year to Date % of Budget Prior Year Year to Date Variance Catering 378,080$ 189,489$ 50%34,397$ 155,092$ Concessions 106,756 32,185 30%2,728 29,458 Moyer Concessions 46,363 42,119 91%36,137 5,982 Salem High Concessions 7,200 879 12%- 879 Total Operating Revenues 538,399 264,672 49%73,261 191,411 . Operating Expenses: Salaries of personnel 193,823 72,455 37%38,574 33,881 Fringe benefits 81,405 21,232 26%16,114 5,117 Contractual services 6,500 2,304 35%2,396 (92) Printing and binding 300 149 50%- 149 Laundry and Cleaning 10,000 2,578 26%521 2,057 Communications 300 50 17%48 2 Insurance 1,200 - 0%- - Miscellaneous 114,661 48,571 42%10,626 37,945 Materials and supplies 127,761 51,846 41%14,659 37,187 Depreciation - 1,461 0%1,461 - Contingency 6,214 - 0%- - Total Catering Expenses 542,164 200,646 37%84,399 116,247 Salaries of Personnel 41,473 11,154 27%395 10,759 Fringe Benefits 11,219 2,289 20%173 2,116 Miscellaneous 33,750 10,935 32%561 10,373 Materials and Supplies 25,600 6,942 27%413 6,528 Total Concessions Expenses 112,042 31,319 28%1,543 29,777 Salaries of Personnel 18,720 15,179 81%23,513 (8,334) Fringe Benefits 4,922 3,035 62%9,002 (5,967) Contractual services 2,500 833 33%833 - Miscellaneous 4,400 6,386 145%5,452 934 Materials and Supplies 9,600 10,314 107%9,967 347 Total Moyer Expenses 40,142 35,748 89%48,768 (13,020) Salaries of Personnel 4,155 683 16%- 683 Fringe Benefits 949 92 10%- 92 Materials and Supplies 1,880 452 24%111 341 Total Salem High Expenses 6,984 1,227 18%111 1,116 Income (loss) Before Transfers (162,933)(4,268)(61,559)57,291 Transfers 162,933 - 0%- - Income (loss)-$ (4,268)$ (61,559)$ 57,291$ Moyer Concessions Salem High Concessions City of Salem, Virginia Salem Catering and Concessions Statement of Operations For Four Months Ending October 31, 2021 Catering Concessions Schedule L Budget Current Year Year to Date Percent to Date Prior Year Year to Date Variance Beginning Net Position -$ 6,222,030$ 6,331,003$ (108,973)$ Revenue Premiums Paid - City 5,400,000 1,277,638 24% 1,322,926 (45,288) Premiums Paid - School 4,410,000 1,085,328 25% 1,090,611 (5,283) Premiums Paid - Retirees 910,000 278,301 31% 296,976 (18,675) Dental Premiums Paid 604,300 147,876 24% 158,388 (10,512) Interest Earnings 22,000 3,875 18% 4,078 (203) Miscellaneous - 5,346 0% 13,891 (8,545) Total Year to Date Revenues 11,346,300 2,798,364 25% 2,886,870 (88,506) Expenses Health Claims 10,237,109 2,274,505 22% 2,874,547 (600,042) Dental Claims 604,300 125,349 21% 126,391 (1,042) Employee Health Clinic 443,691 67,733 15% 65,812 1,921 Consulting Services 52,400 23,493 45% 25,004 (1,511) Miscellaneous 8,800 3,817 43% 3,675 142 Total Year to Date Expenses 11,346,300 2,494,897 22% 3,095,429 (600,532) Ending Net Position -$ 6,525,497$ 6,122,444$ 403,053$ City of Salem, Virginia Health Insurance Fund Statement of Revenues and Expenses For Three Months Ending September 30, 2021 City of Salem, Virginia Schedule of Deposits and Investments For Period Ending October 31, 2021 Schedule M FV as a Cash Value Net Change Fair Value % of 10/31/2021 in Fair Value 10/31/2021 Portfolio Demand & Time Deposits Concentration Account 121,057,131$ -$ 121,057,131$ 89.5% Payroll Account 10,040 - 10,040 0.0% Revenue Recovery Account 7,440 - 7,440 0.0% Utilitiy Billing Account 20,254 - 20,254 0.0% Box Office Account 1,024,410 - 1,024,410 0.8% Held as Fiscal Agent of: Cardinal Academy 1,035,550 - 1,035,550 0.8% Court Community Corrections 1,514,347 - 1,514,347 1.1% Held on Behalf of: Economic Development Authority 286,100 - 286,100 0.2% Total Demand & Time Deposits 124,955,272 - 124,955,272 92.4% Investments Local Government Investment Pool (LGIP) 16,882 - 16,882 0.0% Local Government Investment Pool EM (LGIP EM*) 862,576 33,265 895,841 0.7% VA State Non-Arbitrage Program (SNAP) 9,331,310 - 9,331,310 6.9% Total Investments 10,210,768 33,265 10,244,033 7.6% Total Deposits and Investments 135,166,040$ 33,265$ 135,199,305$ 100.0% * Extended Maturity Item # 5A Date: 11/22/2021 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT SALEM CIVIC CENTER MEETING DATE: November 22, 2021 AGENDA ITEM: Consider on second reading an ordinance to amend multiple sections of Article II, Chapter 22, of The Code of the City of Salem, Virginia, to exempt businesses with less than $50,000 in gross receipts from the annual business license tax and set the annual licensure fee at $50 applicable for businesses with gross receipts less than $50,000 annually in accordance with US Census based population business taxation provisions in Title 58.1 of the Code of Virginia. (Approved on first reading at November 8, 2021 meeting.) SUBMITTED BY: Sidney Kuzmich, Chief Deputy Commissioner of the Revenue; and Jim Guynn, City Attorney SUMMARY OF INFORMATION: Title 58.1 of the Code of Virginia contains population thresholds for the application of business license issuance fees and the amount of gross receipts that may be exempted. Population is based on the most current final population estimates of the Weldon Cooper Center for Public Service of the University of Virginia. Weldon Cooper has updated the City of Salem’s population per the 2020 U.S. Census to be 25,346. Based on the City population exceeding 25,000, the State Code requires the exemption of local annual business license tax from any business, profession, or occupation subject to licensure with less than $50,000 in gross receipts. State Code also authorizes the City to increase the annual licensure fee to up to $50 for businesses with gross receipts less than $50,000. Businesses with gross receipts equal to or greater than $50,000 are not charged the licensure fee as they are taxed on the full amount at the prescribed rate for their category. Example: 1. Business A (retail business) – Gross Receipts $45,000 = $50 license fee 2. Business B (retail business) – Gross Receipts $50,500 = $50,500 x the rate applicable to retail business of $0.20 per $100 which equates to $101 in business license tax The attached ordinance standardizes both the exemption of the annual business license tax for businesses with less than $50,000 in annual gross receipts and sets the annual licensure fee at $50 for applicable businesses with gross receipts less than $50,000. FISCAL IMPACT: The exact impact of these changes is dependent upon actual gross receipts for businesses, however, is estimated to result in a net revenue loss of $17,000 to $19,000 annually based on historical modeling. STAFF RECOMMENDATION: Staff recommends approval of the second reading of this ordinance. 1 ORDINANCE TO AMEND CHAPTER 22 - “BUSINESSES,” ARTICLE II – “LICENSING,” DIVISION 1 “GENERALLY,” TO ADD SECTION 22-43.2 AND AMEND SECTION 22-38; SECTION 22-39; SECTION 22-42; SECTION 22-43; SECTION 22-44; SECTION 22-46; SECTION 22-46.1; SECTION 22-48; SECTION 22-50; SECTION 22-54; SECTION 22-57; SECTION 22-60; SECTION 22-63; SECTION 22-64; SECTION 22-68; SECTION 22-68.1; SECTION 22-69; SECTION 22-73; SECTION 22-74; SECTION 22-75; SECTION 22-76; SECTION 22-77; AND SECTION 22-78. WHEREAS, Virginia Code § 58.1-3703 authorizes local license taxes and fees in amounts based upon the population of a locality; and WHEREAS, the population of the City of Salem has increased and now exceeds 25,000; and WHEREAS, Virginia Code § 58.1-3703 authorizes the City of Salem to increase its business license fee from $30.00 to $50.00 because of the City’s increase in population. NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Salem, Virginia, that Chapter 22 - “Businesses,” Article II – “Licensing,” Division 1 “Generally,” be amended or added as follows: Chapter 22 – Businesses * * * Article II - Licensing * * * Division 1 – Generally. Sec. 22-38. Statement of policy. It is the purpose and policy of the city in enacting this article imposing license taxes and fees for the conducting of business in the city, and for the granting of privileges as are in this article defined and set forth, to equalize as far as practicable the burden of such license taxation among those hereby liable thereto, by adopting for general application, but subject to the regulations, personal privileges and exceptions specifically set forth in this article, a system of license taxes measured by the volume of business done by the business, trade, profession or occupation upon which the tax is levied. Sec. 22-39. Rules for guidance. As to all questions in regard to the duty and conduct of officers of the city in collecting and enforcing the taxes and fees imposed in this article, and in regard to matters of construction, and for definitions of terms used in this article and the rules and regulations applicable to putting the same in operation, for the assessment, levy and collection of taxes and fees for the current 2 year, reference is hereby made to the laws of the state, and more particularly to Code of Virginia, § 58.1-3700 et seq., or to so much thereof as is applicable to this article and is not inconsistent with it or the general ordinances of the city; and for the conduct and guidance of the officers of the city and other parties affected by this article, and for fixing their powers, rights, duties and obligations, the provisions of such laws, so far as applicable, are hereby adopted, without, however, being specifically quoted or set forth in this article. Sec. 22-42. Zoning and license restrictions. (a) The commissioner of the revenue shall not issue a license for conducting any business, trade, profession or occupation at a location where the conducting of such business, trade, profession or occupation at such location is prohibited by chapter 106 or any other ordinance provision of the city. (b) The commissioner of the revenue shall not issue a license for conducting any business, trade, profession or occupation to be conducted at a residence without the approval of the city planning commission zoning administrator for a home occupation permit as defined in chapter 106. (c) The commissioner of the revenue shall not issue a license for conducting any business, trade, profession or occupation unless any assumed or fictitious name of their business has first been recorded with the clerk of the circuit court. Virginia State Corporation Commission. Sec. 22-43. Who is subject to tax. The license taxes and fees enumerated in this article are for the conducting of business in the city, including any and all phases and activities of the business, trade, profession or occupation so conducted in the city or the maintenance of any office or branch office in the city, either or both, and for the granting of certain privileges. Sec. 22-43.2. Levying of license fee and taxes. Subject to the limitations provided in § 58.1-3703.C. of the Code of Virginia (1950, as amended), and except as otherwise specifically provided for in this chapter of the Salem City Code, there are hereby imposed and levied for each and every year, beginning with January 1 of each year and ending December 31 following, and there shall be collected the following license fees and taxes upon the privilege of doing business or exercising a profession, trade, occupation or calling, including all phases thereof, in the City. (1) There is hereby imposed and there shall be collected an annual license fee in the amount of fifty dollars ($50.00) for issuance of a license on businesses, trades, professions, occupations and callings and upon the persons, firms and corporations engaged therein within the City; provided, however, that this license fee shall not be charged to any person whose gross receipts from a business, trade, profession, occupation or calling are Fifty thousand dollars ($50,000.00) or greater during the preceding calendar year and who is subject to levy and payment of the annual license taxes as provided in subsection (2) hereof; and 3 (2) There is hereby levied and there shall be collected the annual license taxes at the rates and in the amounts hereinafter set forth in this chapter upon any person, firm, or corporation engaged in a business, trade, profession, occupation or calling subject to licensure in the City. Except as may be otherwise authorized by specific or special provisions of chapter 37 (§ 58.1- 3700 et seq.) of the Code of Virginia, 1950, as amended, and this chapter of the Salem City Code, the annual license taxes shall not be imposed upon any person whose gross receipts from a business, profession, trade, occupation or calling are less than Fifty thousand dollars ($50,000.00) during the preceding calendar year. Sec. 22-44. Separate license for each branch of business. When any person is engaged in more than one business activity which is made by the provisions of this article subject to taxation, such person shall pay the tax and fees provided by law on each activity prosecuted by that business. Sec. 22-46. License year. Unless otherwise specifically provided, all license taxes and fees levied by this article shall be due and payable at the office of the city treasurer on imposed and levied beginning January 1 of each and every year, and shall expire on December 31 following the date on which such license is issued. Any person conducting any business, trade, occupation or profession after January March 1 of any year without having paid the license tax or fees levied by this article, unless otherwise specifically provided, shall be guilty of committing a class 1 misdemeanor. Sec. 22-46.1. License due dates. (a) Every person subject to a license tax or fee in this article shall apply for a license prior to beginning business if he was not subject to licensure in this jurisdiction on or before January 1 of the license year or no later than March 1 of the license year, if he had been issued a license for the proceeding preceding year. The application shall be on forms prescribed by the commissioner of the revenue. The fact that a business or profession conducted business without obtaining a license, or after being refused a license, shall not relieve that business or profession of the tax imposed by this section. (b) The tax or fee shall be paid with the application in the case of any license not based on gross receipts of the business. If the tax is measured by gross receipts the tax shall be paid with filing of application on or before March 1 including all supplemental taxes and adjustments. (c) The commissioner of the revenue may grant an extension of time in which to file an application for a license, for reasonable cause. The extension shall be a condition of a timely payment of a reasonable estimate of the appropriate tax; the tax is then subject to adjustment to the correct tax at the end of the extension. Sec. 22-48. Keeping of records. Every person who is assessable with a local license tax or fee shall keep sufficient records to enable the assessing official to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of tax that was 4 assessable for each of these years. All such records, books of accounts and other information shall be open to inspection and examination by the assessor in order to allow the assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within this jurisdiction. The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside this jurisdiction, copies of the appropriate book and records shall be sent to the assessor's office upon demand. Sec. 22-50. Issuance of license. (a) Every person desiring to obtain a license to prosecute any business, trade, profession or occupation or to do anything for which a license is required under this article shall first make application therefor to the commissioner of the revenue. The application shall state the nature of the business, trade, profession or occupation; the owner or owners of the business, trade, profession or occupation; the trading name of the business, trade, profession or occupation; the place where the business is proposed to be conducted; and in case the business, trade, profession or occupation to be licensed, whereby the tax is to be measured by gross receipts, gross commissions, sales, or gross purchases as provided in this article, shall make such statement thereof under oath to the commissioner of the revenue, who shall assess such application with the proper license tax. The commissioner of the revenue shall then issue a business license statement to the city treasurer. The city treasurer, upon payment of the license tax and fees, shall issue a license to the applicant to conduct the business, trade, profession or occupation. (b) No business license shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, business personal property, meals, transient occupancy, and admissions taxes owed to the city have been paid which have been properly assessed against the applicant by the city. Sec. 22-54. Display or exhibition of license. (a) Every person required to obtain any business license shall display such tag, sign or decal as evidence of a current privilege license at a location that is in general view of the public or as designated by the commissioner of the revenue. (b) Every person required to pay a license tax or fee shall keep the license receipt issued by the city treasurer in a convenient place at his definite place of business and, whenever required to do so, shall exhibit such license receipt to the commissioner of the revenue or his deputies or to any member of the police department. Any person violating this section shall be guilty of a class 4 misdemeanor. Sec. 22-57. Discontinued business license refund. When any established business, trade or profession licensed under this article whose volume is measured by gross receipts, purchases, sales or commissions shall permanently discontinue that business by surrendering the license and making a timely written application for a refund submitted to the commissioner of the revenue, the commissioner of the revenue shall ascertain the present amount of the unused portion of the license tax paid to the city for that calendar year and submit a request to the city for a refund to be paid the licensee, provided: 5 (1) The licensee has submitted the application for a refund no later than January 31 of the year next following the tax year for which any such license was issued. (2) No refund shall be made for tax amounts less than the minimum license tax .any minimum flat tax or license fee not measured by gross receipts or purchases. (3) The amount of the refund shall be computed as follows: If the licensee goes out of business before the end of any month except December, the refund shall be calculated by dividing the tax paid for that year's license by a fraction in which the numerator shall be the number of months remaining in the calendar year following the month in which business ceases and the denominator is the number twelve (12); but in no case shall the refund reduce the tax below the minimum as provided by this Code. a. Months license not used: 12 months divided by percentage of months license not used. b. Actual gross receipts minus minimum gross receipts equals base gross receipts; base gross receipts times percentage of months license not used equals unused gross receipts; unused gross receipts times rate per $100.00 equals amount of refund. Sec. 22-60. Amusement service. (a) Amusement service means any person that, for compensation, provides any type of amusement or entertainment, unless otherwise specifically provided for under another section of this article. (b) Every person conducting, operating or engaging in an amusement service shall pay an annual license tax of $30.00 for the first $8,334.00 plus $0.36 on each $100.00 of gross receipts in excess of $8,334.00 from the business during the preceding calendar year. (c) Those engaged in rendering an amusement service include, but are not limited to, the following: Amusement centers. Amusement parks. Animal rides. Baseball batting cages. Billiard parlors. Booking agents. Bowling alleys. Coin-in-slot pool tables. Commercial sports. Concert managers. Electronic and mechanical amusement machines. Go-cart rides. 6 Golf courses. Golf driving ranges. Health spas. Hobby horses, merry-go-rounds. Miniature car racing. Miniature golf. Motion picture theaters. Musical bands. Pool parlors. Public demonstrations. Public exhibitions. Public performances. Recreation services. Riding stables. Shooting galleries and archery ranges. Skateboard centers. Skating rinks. Swimming pools. Tennis courts. Trampoline centers. and other amusement service occupations. Sec. 22-63. Business service. (a) Business service means any person engaged in conduct of a business trade or occupation that renders a service for compensation of any nature, primarily to any business, trade, occupation or government agency, unless otherwise specifically provided for under another section of this article. (b) Every person conducting, operating or engaging in a business service shall pay an annual license tax of $30.00 for the first $8,334.00 plus $0.36 on each per $100.00 in excess of $8,334.00 of gross receipts from the business during the preceding calendar year. (c) Those engaged in rendering a business service include, but are not limited to, the following: Accountant or bookkeeping service. Advertising, all types. Alarm device service or monitoring service. 7 Auditor. Bookbinding. Bottle exchange. Brokers, all types. Collection agency. Commercial equipment leasing. Commission merchants. Computer service. Consulting services, all types. Data processing service. Delivery service. Detective agency. Directory service. Drafting services. Duplication processes. Garbage pickup service. Hauling, or transporting, all types. Impounding lot. Industrial packing, crating, shipping, or moving goods. Janitorial service. Mailing, messenger or correspondent service. Metallurgist. Paging service. Parcel delivery service. Promotion agency. Public relations service. Realty multiple listing. Reproduction services. Research and development service. Secretarial services. Security or guard service. Sign painting or sign making. Systems development services. 8 Tabulation and inventory service. Telephone answering service. Temporary personal service. Testing laboratories. Transcription and typing service. Trucking companies (interstate). And other business services. Sec. 22-64. Contractors and contracting. (a) Contractor means and includes every person, firm or corporation engaged in the conduct of a business, trade or occupation enumerated in this section. The term "contractor" is further defined to include every person, firm or corporation: (1) Accepting or offering to accept orders or contracts for doing any work on or in any building or structure, requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel sheet from galvanized iron, metallic piping, tin, lead or other metal or any other building materials; (2) Accepting or offering to accept contracts to do any paving, curbing or other work on sidewalks, streets, alleys or highways or public, private or governmental property, using asphalt, brick, stone, cement, concrete, steel, wood or any composition; (3) Accepting or offering to accept an order for or contract to excavate earth, rock or other material for foundation or any other purpose or for cutting, trimming or maintaining rights-of-way; (4) Accepting or offering to accept an order or contracts to construct any sewer of stone, brick, terra cotta or other material; (5) Accepting or offering to accept orders or contracts for doing any work on or in any building or premises involving the erecting, installing, altering, repairing, servicing or maintaining of electric wiring, devices or appliances permanently connected to such wiring; or the erecting repairing or maintaining of lines for the transmission or distribution of electric power or fiber optic cable; (6) Engaging in the business of plumbing and steamfitting; (7) Accepting or offering to accept orders or contracts for building, remodeling, repairing, wrecking, razing or demolishing any structure; for moving any building; for drilling, boring or digging a well; for the installation, maintenance of signs, billboards, air conditioning apparatus or equipment; and any such person shall be deemed to be a contractor or subcontractor, whether such work is done or offered to be done by day labor, general contract or subcontract; provide, however, that every person who shall build, erect or construct a house or building for the purpose of selling or renting the same and who shall not have employed therefor in writing a contract or person who has paid the license tax by this section and who has acted as superintendent of the whole construction, shall, 9 himself, be deemed a contractor and shall be subject to all the provisions of this article. Any person who sell, erect or construct a house or building and later sell or offer to sell or rent such house or building, without having himself resided in such house or building for at least 90 consecutive days, shall be prima facie deemed to have erected or constructed that house or building for the purpose of selling or renting such house or building. (b) Contractors having a principal office located outside the city who exceed $25,000.00 in contract amounts in the city in any year will be required to purchase a city contractor's license as per Code of Virginia § 58.1-3715. (c) The building official shall not issue a building permit to a contractor who does not maintain an office in the city and the cost of construction exceeds $25,000.00 or a contractor whose place of business is located in the city unless the contractor has just purchased the required city contractor's license as prescribed by this article. (d) Every contractor conducting, operating or engaging in any of the enumerated businesses, trades or occupations shall pay an annual license tax based upon the gross receipts from all orders or contracts accepted during the preceding year, whereas a credit or allowance is given for the contract amount of any contractor's license purchased from any other locality. The license tax shall be $30.00 on the first $18,750.00 of gross receipts plus $0.16 per $100.00 in excess of $18,750.00. of gross receipts. Sec. 22-68. Retail merchants. (a) Retail merchant means any person, bank or savings and loan association or churches and charitable nonprofit organizations with unrelated trade or business income which is taxable under Internal Revenue Code, that purchases goods, wares and merchandise and sells the same for any purpose other than resale, regardless of sale price. (b) (1) This does not include sales at wholesale to industrial, commercial, institutional or government agencies. (2) Nor any domestic products or nursery products, ornamental or otherwise or for the planting of nursery products, as an incident to the sale thereof, outside of the regular market house and sheds of the city; provided such products are grown or produced by the person offering such products for sale. (3) Nor any retailer for the privilege of selling bicentennial medals on a nonprofit basis for the benefit of the Virginia Independence Bicentennial Commission or the city bicentennial commission. (c) Any person who is both a wholesale merchant and a retail merchant is hereby required to obtain both classes of licenses; provided however that any retail merchant who desires to do a wholesale business also may elect to do such wholesale business under his retail merchants license by paying license tax under this section as a retail merchant on both his retail business and his wholesale business. (d) On every person conducting the business of a retail merchant there shall be a license tax which shall be measured by the amount of sale made by him during the proceeding gross receipts from the business during the preceding year. The license tax on each retail merchant shall be as follows: if the amount of sale throughout the then next proceeding 10 calendar year did not exceed $15,000.00. The license tax shall be $30.00 and $0.20 of every per $100.00 in excess of $15,000.00. of gross receipts. Sec. 22-68.1. Direct sellers/home based business. (a) Direct seller/home based business means any person who: (1) Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business; (2) Receives renumeration for such activities, with substantially all of such renumeration being directly related to sales or other sales-oriented services rather than to the number of hours worked; (3) Performs such activities pursuant to a written contract between such person and the person will not be treated as an employee with respect to such activities for federal tax purpose; and (4) Having first obtained approval from the planning commission to conduct a business from his place of abode; and (5) Engaged in the trade or business of soliciting business primarily in private residence or place of abode and maintains no public location for the conduct of such business. (b) Direct sellers/home based business. (1) Rate limitation notwithstanding any other provision of this chapter, the city shall not levy and license tax on a direct seller, or home based business as defined herein unless the total sales of such seller exceeds $8,000.00 per year. (2) Every person conducting or engaging in the business of a direct seller/home based business as described above shall pay an annual license tax as prescribed in this chapter. (a) Any person engaging in business as a direct seller shall pay for the privilege an annual business license tax at the rate of twenty cents ($0.20) per one hundred dollars ($100.00) of retail sales gross receipts, and five cents ($0.05) per one hundred dollars ($100.00) of wholesale gross receipts. (b) A direct seller must apply annually for a business license and provide copies of the signed, written contract covering the direct sales activities of the taxpayer for the current year. The commissioner of the revenue shall determine whether the taxpayer is eligible for licensing under this section, and whether the taxpayer is eligible for the exemption of this section. (c) As used in this section, the term "direct seller" means any person who: (1) Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business; and 11 (2) Receives remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales-oriented services, rather than to the number of hours worked; and (3) Performs such activities pursuant to a written contract between such person and the person for whom the activities are performed and such contract provides that such person will not be treated as an employee with respect to such activities for federal or state tax purposes. Sec. 22-69. Wholesale merchant. (a) Wholesale merchant means any person that purchases goods, wares and merchandise and who sells to others for resale or who sells to institutional, commercial, industrial users and governmental agencies at wholesale, unless otherwise specifically provided for under another section of this article. (b) Any person, firm or corporation, who or which sells or offers to sell goods, wares or merchandise to licensed dealers, other than at a definite place of business operated by the seller, and at the time of such sale or exposure for sale delivers, or offers to deliver, the goods, wares or merchandise to the buyer shall be deemed a peddler at wholesale. For purposes of this section any delivery made on the day of sale shall be construed as a delivery at the time of sale. The license tax for a peddler at wholesale shall be the same as a wholesale merchant. (c) Wholesale merchandise broker means every person buying or selling on his own account or for another food products or other commodities and who sells only to wholesalers and manufacturers at wholesale prices from an office in the city and whose gross profits are measured principally by a fixed commission shall pay the license tax as prescribed for a wholesale merchant. (d) This section shall not include a manufacturer for the privilege of manufacturing and selling goods, wares and merchandise at wholesale at the place of manufacture. (e) Every person conducting the business of a wholesale merchant shall pay a license tax of as follows: if the amount of purchases throughout the next proceeding calendar year did not exceed $10,000.00 the license tax shall be $50.00 plus $0.13 on every per $100.00 in excess of $10,000.00. of purchases during the preceding calendar year. Sec. 22-73. Personal service occupation. (a) Personal service means any service rendered for compensation of any nature, either upon or for persons, animals or personal effects, unless the service is specifically provided for under another section of this article. (b) Every person conducting, operating or engaging in any of the following enumerated businesses, trades or occupations shall pay an annual license tax of $30.00 for the first $8,334.00, plus $0.36 per $100 on all of gross receipts in excess of $8,334.00. from the business during the preceding calendar year. (c) Those engaged in rendering a personal service include, but are not limited to, the following: Adult care service. 12 Ambulance service. Animal grooming or kennels service. Auctioneers. Automobile driving schools. Barbershops or beauty parlors. Beauty schools. Boarding house. Bondsmen. Booking agents or concert managers. Child care attendants or schools. Convalescent homes. Dance studios and schools. Developing photographs. Detective agency and security service. Employment agencies. Engraving. Extermination service. Funeral services and crematories. Hotels and motels. Hospitals for profit. House cleaning services. Instructors, tutors, schools all types. Interior decorating. Laundries and dry cleaning. Lawn care service. Leasing of tangible personal property. Linen and uniform service. Massage therapist. Mini storage warehouses. Nursing homes. Photographs. Private teaching service all types. 13 Storage of tangible personal property. Tailors. Towing service. Travel agent or bureaus. And other personal service occupations. Sec. 22-74. Short-term rental business. (a) Every person conducting or operating a business which qualifies as a short-term rental business, as defined in section 82-178, shall pay an annual license tax as follows: If the amount of the gross receipts throughout the then next preceding calendar year did not exceed $15,000.00, then the license tax shall be $30.00 on the first $15,000.00 and in the amount of $0.20 per $100.00 in excess of $15,000.00. of gross receipts from the business during the preceding calendar year. (b) The same penalty and interest as provided in this article shall apply to new licenses if not obtained within 30 days after the commencement of business. Sec. 22-75. Professional service. (a) Professional service means: A person is engaged in providing a professional service if engaged in rendering any service specifically enumerated below or engaged in any occupation or vocation in which a professed knowledge of some department of science or learning, gained by prolonged course of specialized instruction and study is used by its practical application to the affairs of others, either advising, guiding or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word profession and professional imply attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to use for others as a vocation. (b) Every person conducting or engaging in any of the professions or occupations enumerated in this section and maintaining an office within the city shall pay an annual license tax based upon gross receipts derived from such profession or occupation received during the preceding year. The license tax shall be as follows: When the gross receipts did not exceed $5,173.00, the license tax shall be $30.00; when such receipts exceed $5,173.00, the license tax shall be $30.00 on the first $5,173.00 plus $0.58 on every per $100.00 in excess of $15,000.00. of gross receipts. (c) Those engaged in rendering a professional service include, but are not limited to, the following: Acupuncture. Architect. Attorney at law. Certified public accountant. Chiropractor. 14 Dentist. Dermatologist. Doctor of dental surgery. Doctor of medicine. Doctor of veterinary medicine. Engineers, any and all types. Oculist. Optician. Optometrist. Osteopath. Pharmacist. Physiotherapist. Podiatrist. Psychologist. Surgeon. Surveyor. And any other professional service occupations. Sec. 22-76. Real estate service. (a) Real estate service means any person rendering a service for compensation as lessor, buyer, seller, agent or broker. (b) Every person conducting or engaging in any of the real estate services or occupations enumerated in this section and maintaining an office within the city shall pay an annual license tax of $30.00 for the first $5,173.00 of gross receipts, plus $0.58 per $100.00 in excess of $5,173.00 of gross receipts, namely: of gross receipts from business during the preceding calendar year. (c) Those engaged in rendering a real estate service include, but are not limited to, the following: Appraisers of real estate. Escrow agents. Fiduciaries. Lessors of real estate. Real estate agents, brokers and managers. Rental agents for real estate. 15 And other real estate services. Sec. 22-77. Financial service. (a) Financial service means any person rendering a service for compensation in the form of a credit agency, an investment company, or a broker or dealer in securities and commodities exchange. (b) Exceptions: (1) Banks and trust companies subject to Virginia Bank Franchise Tax. (2) Savings and loan companies (including those whose name includes "savings bank") and state chartered credit unions are limited to a license tax of $50.00. (3) Federal Credit Unions are exempt under the Federal Credit Union Act. (c) Every person conducting, operating or engaging in any of the following businesses, trades or occupations shall pay an annual license tax of $30.00 for the first $15,000.00 of gross receipts plus $0.58 on every $100.00 in excess of $15,000.00 of gross receipts. of gross receipts from the business during the preceding calendar year. (d) Those engaged in rendering a financial service include, but are not limited to, the following: Buying installment receivables chattel mortgage. Financing. Consumer financing. Credit card service. Factors. Financing accounts receivable. Industrial loan company. Installment financing. Inventory financing. Loan or mortgage brokers. Loan or mortgage company. Safety deposit box company. Security and commodity service. Stockbrokers. Working capital financing. And other financing service occupations. 16 Sec. 22-78. Repair service. (a) Repair service means any person engaged in the conduct of a business, trade or occupation that repairs, renovates, cleans or services some article or item of personal property for compensation of any nature, unless the service is specifically provided for under another section of this article. (b) Every person conducting, operating or engaging in any of the following businesses, trades or occupations shall pay an annual license tax of $30.00 for the first $8,334.00 in gross receipts, plus $0.36 per $100.00 in excess of $8,334.00 of gross receipts. of gross receipts from business during the preceding calendar year. (c) Those engaged in rendering a repair service include, but are not limited to, the following: Air conditioning equipment repair. Bicycle repair. Boat and boat motor repair. Boiler repair. Business and office machine repair and service. Electrical appliance repair. Engine repair, any and all types. Farm machinery repair. Furnace and heating equipment repair. Furniture repair. Gun repair. Industrial and commercial machinery repair. Lawn equipment, any and all types. Lawnmower repair and sharpening. Leather goods repair, any and all types. Motor vehicle repair, any and all types. Musical instrument repair or tuning. Nickel and chrome plating. Paint and body shop for vehicles. Radio, television and communication equipment. Saw repair and sharpening. Scales repair. Shade repair. Shoe repair. 17 Tire repair or recapping. Tool repair. Toy repair. Watch, clock and jewelry repair. Welding shop. And other repair services. This ordinance shall be in full force and effect ten (10) days after its final passage. Upon a call for an aye and a nay vote, the same stood as follows: John E. Saunders - William D. Jones - Byron Randolph Foley - James W. Wallace, III – Renee F. Turk – Passed: Effective: Mayor ATTEST: H. Robert Light Clerk of Council City of Salem, Virginia Item # 6A Date: 11/22/2021 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT SALEM CIVIC CENTER MEETING DATE: November 22, 2021 AGENDA ITEM: Ordinance authorizing the City Manager to finalize and execute a Lease Amendment and Memorandum of Amendment to Lease Agreement with USOC of Virginia RSA #3 (US Cellular) for cellular equipment on the Kime Lane water tank. SUBMITTED BY: Rob Light, Assistant City Manager SUMMARY OF INFORMATION: The City leases space for cellular equipment on the Kime Lane water tank to US Cellular (Lessee). The lease began in 1998 on the Morwanda Park Water Tank and included provisions for the transfer of equipment to a future structure. This future structure became the Kime Lane water tank, and this transfer of equipment was formally documented through a lease amendment executed in 2012. The lease provided an initial five (5) year term with four (4) additional five (5) year renewal options. The City has the sole discretion of approving the renewal terms upon request by the Lessee. The lease is in the final renewal period and will expire in October of 2023. US Cellular has requested an amendment to the lease that would provide five (5) additional five (5) year renewal periods with an annual lease rate escalator of two (2) percent. All other terms of the lease remain the same, including the City’s sole discretion for approving each renewal term. The Memorandum of Amendment to Lease Agreement memorializes the full lease agreement. This document, filed as public record, is common for cellular and other leases, typically for the Lessee’s benefit related to their financing sources. The City Attorney has reviewed and is amenable to the existing lease documents, proposed Lease Amendment and Memorandum of Amendment to Lease Agreement with US Cellular (all included in this packet). The City’s Cellular Consultant has also reviewed these documents and evaluated the current lease rate received by the City for the existing equipment on similar installations. Our consultant has advised that our existing revenue rate and proposed escalator is favorable and reasonable. The lease rate for the current year is $3,492.21 per month or $41,906.52 over twelve months. FISCAL IMPACT: The lease amendment will provide for continued market favorable lease revenues with an annual escalator STAFF RECOMMENDATION: Staff recommends approval of the first reading of this ordinance authorizing the City Manager to finalize and execute a Lease Amendment and Memorandum of Amendment to Lease Agreement with US Cellular. Site Name: Kime Lane Site Number: 764337 Page 1 of 3 FIRST AMENDMENT to LEASE AGREEMENT THIS FIRST AMENDMENT to LEASE AGREEMENT (“First Amendment”), made the _____ day of _____________, 20__, modifies that certain Lease Agreement (“Lease”) dated 16 day of September, 1998, by and between City of Salem, Virginia, a Virginia Municipal Corporation, having an address P.O. Box 869, Salem, Virginia 24153, hereinafter referred to as “Lessor,” and USCOC of Virginia RSA #3, Inc, a Virginia corporation, having an address at Attention: Real Estate Lease Administration, 8410 West Bryn Mawr Avenue, Chicago, Illinois 60631, hereinafter referred to as “Lessee.” WHEREAS, Lessor and Lessee entered into this Lease, as modified by the Addendum to Lease Agreement last executed September 11, 2012, to allow Lessee to locate a telecommunications base station located at 1150 Kime Lane, Salem, Virginia 24153 and; WHEREAS, the Lease is slated to expire on October 14, 2023 and both parties are desirous of continuing their relationship and this amendment will extend the term of the Lease. NOW THEREFORE, in consideration of these presents, the parties hereby agree that the Lease is now modified as follows: I. Lease Section 2, Term, is hereby amended only to the extent that the amount of Renewal Terms of five (5) years each is increased from four (4) to nine (9) Renewal Terms of five (5) years each upon a continuation of all the same previsions hereof. II. Lease Section 3, Rent, Effective upon the full execution of this First Amendment, the following will be added at the end of the Section: During the Fifth (5th) renewal term and subsequent renewal terms, rent shall increase by 2% per annum. III. In all other respects the Lease is hereby ratified and affirmed without change. [END OF AMENDMENT - SIGNATURE PAGE FOLLOWS] Site Name: Kime Lane Site Number: 764337 Page 2 of 3 Signature Page IN WITNESS WHEREOF, the parties hereto bind themselves to this Amendment as of the date of full execution. LESSOR: City of Salem, Virginia a Virginia Municipal corporation LESSEE: USCOC of Virginia RSA #3, Inc. By: _____________________________ By: _____________________________ Printed: __________________________ Printed: __________________________ Title: ____________________________ Title: Vice President Date: ____________________________ Date: ____________________________ [NOTARY PAGE TO FOLLOW] Site Name: Kime Lane Site Number: 764337 Page 3 of 3 COMMONWEALTH OF VIRGINIA ) ) COUNTY OF _________________ ) I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that ______________________, ________________________, known to me to be the same person whose name is subscribed to the foregoing First Amendment to Lease Agreement, appeared before me this day in person and acknowledged that he signed the said Amendment as his free and voluntary act for the uses and purposes therein stated. Given under my hand and seal this ____ day of ___________________, 20___. ________________________ Notary Public My commission expires ___________ STATE OF ILLINOIS ) ) COUNTY OF COOK ) I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that ________________________, Vice President, known to me to be the same person whose name is subscribed to the foregoing First Amendment to Lease Agreement, appeared before me this day in person and acknowledged that, pursuant to his authority, he signed the said Amendment as his free and voluntary act on behalf of the named Lessee, for the uses and purposes therein stated. Given under my hand and seal this ____ day of ___________________, 20___. ________________________ Notary Public My commission expires ___________ Page 1 of 5 version 06/10 Prepared by and return to: USCOC of Virginia RSA #3, Inc. Attention: Real Estate Legal 8410 W. Bryn Mawr Ave. Chicago, IL 60631 Site Name: Kime Lane Site Number: 764337 County: Roanoke State: Virginia MEMORANDUM OF FIRST AMENDMENT TO LEASE AGREEMENT THIS MEMORANDUM OF FIRST AMENDMENT TO LEASE AGREEMENT is made and entered into by and between City of Salem, Virginia, a Virginia municipal corporation, having an address P.O. Box 869, Salem, Virginia 24153 hereinafter referred to as “Lessor”, and USCOC of Virginia RSA #3, Inc., a Virginia corporation, whose address is Attention: Real Estate Lease Administration, 8410 West Bryn Mawr Avenue, Chicago, Illinois 60631, hereinafter referred to as “Lessee.” WITNESSETH: WHEREAS, by the terms of a certain Lease Agreement, entered into on the 16th of September, 1998, and the First Amendment to Lease Agreement dated ____________, 2021 (collectively, “the Lease”), the Lessor granted Lessee the lease of certain property and agreed to grant Lessee certain easements, on a portion of Lessor’s property described as set forth in Exhibit "A" attached hereto and made a part hereof (the “Premises”) upon the terms and conditions set forth in the Lease; and WHEREAS, the Lessor and the Lessee desire to execute this Memorandum of First Amendment to Lease Agreement to evidence said Lease and certain of the terms therein for the purpose of placing the same of record in the aforementioned Clerk’s Office. NOW THEREFORE, in consideration of the sum of Ten ($10.00) Dollars and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the Lessor does hereby grant Lessee the lease of the Premises and obtain certain easements upon the terms and conditions of the Lease which is incorporated herein by specific reference, and do agree as follows: Page 2 of 5 version 06/10 1. The Lease commenced on October 15, 1998, and ran for an initial lease term of five (5) years. The Lease provides for nice (9) successive five (5) year renewal terms upon the terms and conditions more particularly as set forth in the Lease. 2. The Lessor also makes certain grants of easement for access and utilities, as more particularly described on the attached Exhibit A, which easements are in effect throughout the term of the Lease as renewed or extended, subject to terms and conditions as set forth in the Lease. 3. This Memorandum of First Amendment to Lease Agreement is subject to all the terms and provisions of the Lease which is incorporated herein and made part hereof by reference as if all the provisions thereof were copied in full herein. Any conflict between the provisions of the Lease and the Memorandum of First Amendement to Lease Agreement will be resolved in favor of the Lease. IN WITNESS WHEREOF, the Lessor and Lessee hereto have caused this Memorandum of First Amendment to Lease Agreement to be executed by their duly authorized officers as of the date of full execution. [SIGNATURE PAGES TO FOLLOW] Page 3 of 5 version 06/10 LESSOR: City of Salem, Virginia a Virginia municipal corporation By: ________________________________ Printed: _____________________________ Title: _______________________________ Date: _______________________________ COMMONWEALTH OF VIRGINIA ) ) COUNTY ______________________ ) I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that ______________________, _______________________, known to me to be the same person whose name is subscribed to the foregoing Memorandum of First Amendment to Lease Agreement, appeared before me this day in person and acknowledged that he signed the said Memorandum as his free and voluntary act for the uses and purposes therein stated. Given under my hand and seal this ____ day of ___________________, 20___. ________________________ Notary Public My commission expires ___________ Page 4 of 5 version 06/10 LESSEE: USCOC of Virginia RSA #3, Inc. By: ________________________________ Printed: _____________________________ Title: Vice President Date: _______________________________ STATE OF ILLINOIS ) ) COUNTY OF COOK ) I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that ________________________, Vice President, known to me to be the same person whose name is subscribed to the foregoing Memorandum of First Amendment to Lease Agreement, appeared before me this day in person and acknowledged that, pursuant to his authority, he signed the said Memorandum as his free and voluntary act on behalf of the named Lessee corporation, for the uses and purposes therein stated. Given under my hand and seal this ____ day of ___________________, 20___. ________________________ Notary Public My commission expires ___________ Page 5 of 5 version 06/10 EXHIBIT A Legal Description The land referred to herein below is situated in the County of Salem City, City of Salem, State of Virginia, and is described as follows: Being Tract 4 consisting of 3.4767 acres, as shown on the certain Plat of Property of YMCA of Roanoke Valley Inc. as recorded in Plat Book 13, Page 51, Public Records of Salem City County, VA. Parcel Id #118-3-1 This being the same property conveyed to The City of Salem, Virginia, a municipal corporation from The Trustees of Roanoke College, a Virginia non-stock corporation, in a deed dated September 16, 1996 and recorded September 17, 1996 in book 254 page 654. Item # 6B Date: 11/22/2021 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT SALEM CIVIC CENTER MEETING DATE: November 22, 2021 AGENDA ITEM: Resolution adopting a Legislative Program for the 2022 session of the Virginia General Assembly and petitioning the General Assembly to favorably consider the issues and topics addressed herein SUBMITTED BY: Jay Taliaferro, City Manager SUMMARY OF INFORMATION: This resolution will adopt priorities for use in working with our local legislative delegation and others to promote the interests of the City. FISCAL IMPACT: There is no fiscal impact for the development of the legislative program. STAFF RECOMMENDATION: Staff recommends adoption of the Legislative Program. IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, November 22, 2021: RESOLUTION 1415 WHEREAS, the Council of the City of Salem is concerned with certain specific issues that may come before the 2022 session of the Virginia General Assembly; and WHEREAS, Council is desirous of expressing to its representatives its official position on the following matters: 1. Reverse legislation passed in the 2021 General Assembly regular session that requires localities to move local elections to November. 2. Support HB 599 and request the state fund local police departments as stipulated in the Code of Virginia. 3. Opposed to any effort mandating collective bargaining for public employees. 4. Allow municipalities to operate independent of state interference. 5. Modernize the requirements for legal notices to provide localities the option to use electronic or other forms of notification as an alternative to newspaper advertising. 6. Encourage the Virginia Department of Transportation (VDOT) to support transportation projects of the City of Salem (including greenways). 7. Consider legislation to transition from Dillon’s Rule to a Home Rule or a mixed rule form of governance for localities. 8. An exemption should be added to Section 2.2-3711 of the Freedom of Information Act (FOIA) to permit governing bodies to discuss in closed meetings the granting of economic development incentives for projects which already have been announced publicly. 9. Provide for expanded remote participation flexibility, especially for non-elected bodies (ex. 50% of a member’s participation remotely). 10. Consider positively priorities and positions made by the Salem School Board. (See attached). 11. Carefully consider those recommendations set forth by the Virginia Municipal League in its 2022 Legislative Program. Upon a call for an aye and a nay vote, the same stood as follows: John E. Saunders – William D. Jones – Byron Randolph Foley – James W. Wallace III – Renee F. Turk – ATTEST: H. Robert Light Clerk of Council Salem City Schools 2022 Legislative Priorities Approved: November 9, 2021 Vision: The Salem City School Division envisions an exciting future for Salem’s children. Achieving this vision will require the purposeful elimination of some traditional barriers prescribed by outdated laws and regulations that have failed to keep pace with innovation in Salem City Schools. The purpose of this document is to advocate for necessary legislative and regulatory changes to provide those who serve children the opportunity to innovate on their behalf. Legislative Priorities: The 2022 session of the General Assembly will consider numerous issues of profound importance to the Commonwealth’s public school students and to the school employees who deliver the promise of a high-quality public education. Positions adopted by the Salem City School Board will be communicated to Salem’s legislators before the Assembly convenes. Legislators are urged to contact the Board or the Superintendent regarding legislation with implications for Salem’s children. 2022 State Legislative Priorities • Local Control – Teaching and learning are extremely complex processes. While public education is a national priority and a state responsibility, it is ultimately a local function. The Salem City School Board urges state and federal government leaders to create the conditions that facilitate innovation by supporting local School Board authority while avoiding the temptation to micromanage a local function. • School Funding – The Salem City School Board urges the General Assembly to adopt a state budget that fully funds its commitment to teaching and learning. When controlled for inflation, the FY 2022 state budget is less per pupil than in 2009. A priority is for the General Assembly to eliminate the “Support Staff Cap” a Great Recession budget tactic that shifted the burden on localities. • Employee Compensation – Teacher compensation in Virginia significantly lags the national average while the Commonwealth is far above average in terms of economic capacity. In addition to teachers, competitiveness for other employee groups is lagging significantly (CDL drivers for school buses, for example). Additional state funding is necessary for divisions to recruit and retain quality employees in all areas of operation. • Assessment Reform – The Commonwealth of Virginia has successfully implemented and evaluated performance-based assessments in multiple grade levels and content areas. Now that superior assessments are in place, the General Assembly is encouraged to reduce the wide- scale use of fixed-response assessments (SOL tests) to the Federal Minimum. The pages that follow are offered as a potential resource for elected representatives when considering specific legislation the Board expects may be considered by the General Assembly. Source: Fiscal Analytics 2016 K-12 Education Funding (Controlled for Inflation) Current Reality: The budget adopted by the 2021 General Assembly endeavored to improve teacher compensation, but when controlled for inflation, state per-pupil expenditures are less than they were in 2009. The SOQ Support Staff Cap implemented during the Great Recession is a significant and arbitrary limit on calculating actual costs. This cap is a significant part of the reason that the 17-year trend for state K-12 funding is of justified concern. When controlled for inflation, the current budget for FY 2022 provides $161 less per pupil than it did in FY 2009. Legislative Recommendation: The state budget should pay for its share of what it requires localities and school divisions to do. Specifically, the Salem City School Board urges the General Assembly to remove positions directly related to instruction in the classroom from the “SOQ Support Staff Cap” that was implemented during The Great Recession. The current cap was calculated not by what is required to provide a quality educational program, but by what multiplier would balance the state budget. It not only shifted the state’s responsibility to localities, it artificially depressed the re-benchmarking calculation. Just as the General Assembly established a goal of fully funding VRS, it should establish a plan to provide the state share of funding to move teacher pay to the national average and set July 1 as the start date for all future pay increases Source: Fiscal Analytics, Ltd using Virginia DOE - http://www.doe.virginia.gov/school_finance/budget/calc_tools/index.shtml Support Staff Cap: A Burden on Localities Current Reality: The Support Cap is an artificial ceiling on funding for essential support positions that was imposed as a temporary measure during the Great Recession as a means of saving the Commonwealth needed funds to weather that crisis. The Support Cap was misunderstood at the time as a reduction in funding for positions mostly at the district central office level, and it has remained in place since that point. For example, as illustrated in the chart above, in 2020 school divisions in Virginia employed 19,477 Instructional Assistants (Teacher’s Aides) and the Support Staff Cap only recognized 2,837 (less than 15%) of those positions. Similarly, only 33% of the Assistant Principal Positions in the Commonwealth are recognized. Instructional Assistants and Assistant Principal provide essential support to students, families, and teachers and the Support Staff Cap burdens localities with over $600 M in annual costs that the state budget should support with the Commonwealth’s share The Support Cap also limits funding for essential workers including attendance clerks and administrative assistants. During the 2021 General Assembly, three student specialist positions were removed from under the Cap. In addition, The Virginia Board of Education has prescribed in the Standards of Quality that the Support Cap itself be removed. Legislative Recommendation: Now that the Commonwealth is seeing a record increase in revenue, it is time for the state to pay its share of actual costs and fully remove the Support Cap so that schools have the staff necessary to function and meet the needs of students. Source: Fiscal Analytics, Ltd using Virginia DOE - http://www.doe.virginia.gov/school_finance/budget/calc_tools/index.shtml Salem City Schools 2022 Standing Legislative Positions Approved: November 9, 2021 In addition to the annual list of Legislative Priorities, the Board and the Superintendent of Schools will monitor the proceedings of the 2022 General Assembly and make known to its representatives the Board’s positions on other issues that may arise. The following chart is provided to indicate standing issues of particular interest to the City of Salem School Board and the Board’s official position on each issue. The Board makes every effort to communicate with elected representatives and also urges legislators and state officials to contact the Board or the Superintendent regarding legislation that might have implications for public education. Budget and Financial Issues Fully funding the re-benchmarking of the Standards of Quality (SOQ) so that the standards are, “realistic in relation to the Commonwealth’s current educational needs and practices” (Code of Virginia – 22.1-253.13.1) Support Changes in the Standards of Quality (SOQ) Funding Formula (such as arbitrary staffing caps) which reduce the state’s responsibility to fund its mandates to local school divisions. Oppose Funding annual raises using the linear weighted average and real inflation figures derived from annual reports from the school divisions. Support Reducing funds to Risk Reduction Programs that are essential for assisting at-risk and disadvantaged students to achieve the high standards necessary to earn a diploma. Oppose Reinstate full funding for the Western Virginia Public Education Consortium to support and promote collaboration and the sharing of best practices in the school divisions of Alleghany. Bath, Bland, Botetourt, Craig, Floyd, Franklin, Giles, Henry, Montgomery, Patrick, Pulaski, Roanoke, and Wythe and the cities Support of Covington, Martinsville, Radford, Roanoke, and Salem. Increase state reimbursement for school lunches to .10 per student lunch and .05 per student breakfast Support Continued use of the Literary Fund for purposes other than school construction. Oppose Supplanting state or local support for public education through the use of federal monies Oppose Reinstate funding of the School Construction Program Support Maintain and consider increasing state funds for Instructional Technology Support Expenditure of public funds on private schools through tuition tax credits or tuition vouchers Oppose Fiscal autonomy for elected school boards Oppose Changes to the authority of local governments to set and collect local real estate taxes Oppose Employment Issues Expansion of grievance procedures for Licensed and Continuing Contract Employees to Employees with an Annual Notice of Employment. Oppose Continuing the requirement for teaching experience to obtain licensure as a school leader whether by traditional or alternative licensure Support Amendment of the grievance procedure to provide for the decision of the grievance panel to be final and binding Oppose Establishment of negotiation rights for school employees Oppose Establishment of term contracts for professional staff Monitor Requirements for written contracts for at-will employees (non- teachers) Oppose School Board Governance Issues Grant complete authority for the local school board to establish the school division calendar. (complete and total repeal of the requirement to open school after Labor Day) Support Maintaining that only parents or legal guardians may make educational decisions for students and require that “Kinship Care” arrangements be reviewed by Local Departments of Social Services or approved by a District Juvenile Court Increased court intervention for students and penalties for parents in proven cases of truancy. Support Support Maintaining the authority of local school boards granted in Article VIII, Section 7 of the Constitution to regulate firearms on school property and at school events, including school board meetings Support Maintaining the Virginia High School League as a voluntary association to regulate high school competition Support Legislation or BOE/DOE Regulation seeking to regulate the VHSL Oppose Maintaining the Virginia charter school law in its present form whereby local school boards retain authority and control over such schools Support State Leadership on Federal Issues The Salem City School Division supports the 2015 Reauthorization of the Elementary and Secondary Education Act (ESSA) and urges the BOE/DOE to extend the spirit of increased local control. Further, the Salem City School Board encourages the BOE/DOE to continue to rethink and redesign assessment in the Commonwealth in an effort to take full advantage of the flexibility ESSA extends to states so that students and teachers in Virginia may persist in the transformation of the long-standing 1990’s approach to assessment in Virginia. Item # 6C Date: 11/22/2021 AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT SALEM CIVIC CENTER MEETING DATE: November 22, 2021 AGENDA ITEM: Receive the abstract of votes cast at the general election held on November 2, 2021. SUBMITTED BY: Dana M. Oliver, General Registrar/Director of Elections SUMMARY OF INFORMATION: Per the Code of Virginia, a certified copy of the abstract of votes from each election must be received and formally recorded. FISCAL IMPACT: None STAFF RECOMMENDATION: Staff recommends that Council receive the abstract of votes for the general election held on November 2, 2021. Item #6D Date: 11/22/2021