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require that the county enact the taxes.
Rappahannock used to have a tax on machinery and tools and a merchants’ capital tax, but they were dropped in 1981, when the county did away with all personal property taxes except for automobiles, trailers and boats.
At the April supervisors meeting the county adopted a program that requires all contractors doing plumbing, electrical work or work on heating, ventilation and air conditioning systems to be certified.
At that meeting several contractors suggested the county should also adopt a business license tax.
They said they are accustomed to paying such taxes in other counties, depending on the amount of business they do in those counties. They said such a tax could protect the homeowner against unscrupulous workers coming in and doing substandard work.
Mr. McCarthy noted that the county can’t adopt such a tax just on contractors. It would have to be on all businesses.
Mr. Massie said he opposes business licenses. “We need to encourage people to set up businesses in the county,” he said.
Rappahannock may be unique among Virginia counties in not having any of these taxes. Information supplied by the offices of the commissioners of revenue in all the surrounding counties shows that they all have taxes on machinery and tools. In Culpeper it is $5, based on 20 percent of the original cost. The rate in Madison county is $5.50, based on 20 percent of retail
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