The Buchanan County Board of Supervisors approved one-time bonuses for employees of the Buchanan County Department of Social Services during its Aug. 3 meeting at the Buchanan County Government Center on Slate Creek.
Board Chairman Tim Hess, who represents the Hurricane District, opened a public hearing on an ordinance authorizing a one-time bonus equal to 2% of each eligible employee’s base salary.
No members of the public spoke during the hearing.
North Grundy District Supervisor Lee Dotson made the motion to approve the bonus ordinance, and Knox District Supervisor Trey Adkins seconded it. It was unanimously approved by the board.
The bonuses are supported primarily through state funding designated for local Department of Social Services personnel and fringe-benefit costs.
The Commonwealth of Virginia is providing $68,229.65 toward the bonuses, while Buchanan County will contribute $4,295. The combined funding totals $72,524.65.
The board initially adopted the ordinance on an emergency basis June 8. The Aug. 3 public hearing was required before the ordinance could be adopted permanently. Although the ordinance is permanent, it authorizes only a one-time bonus and does not create a recurring salary increase.
Under Section 15.2-1508 of the Code of Virginia, a locality must have an ordinance in place before its governing body can provide bonus payments to local employees.
The bonuses must be paid and reimbursed as part of the 2025-26 fiscal year.
In other business, the board held a public hearing on a proposed amendment to Chapter 88, Taxation, of the Buchanan County Code. The change amends Section 88-32, which governs tax returns filed by coal producers and businesses that extract oil or natural gas in the county.
No one spoke during that public hearing.
After the hearing was closed, Rocklick District Supervisor Craig Stiltner made the motion to adopt the amendment. Following a second, the board approved the change unanimously.
Coal, oil and natural gas producers are required to file a return with the Buchanan County Commissioner of the Revenue by the 20th day of each month. The return must report information from the preceding month, including the amount of coal, oil or gas produced, gross receipts and any deductions used to calculate those receipts.
The amendment addresses situations in which a taxpayer, despite making a reasonable effort, cannot obtain accurate production, sales or tax figures before the filing deadline.
In those cases, the taxpayer must still file a return by the deadline using estimated figures. A business may report zero production, zero gross receipts or no tax liability solely to comply with the filing requirement.
The taxpayer must then amend the return with accurate information as soon as reasonably possible. The amended return must be filed no later than 90 days after the original deadline or within 10 days after the taxpayer receives the information needed to complete it accurately, whichever comes first.
A return based on estimates or zero figures will be considered incomplete until it is properly amended. Failure to submit the amended return on time may result in penalties, interest or other enforcement measures.
The change does not extend the deadline for paying taxes. Any additional tax found to be owed after a return is amended may still be subject to applicable interest and penalties.
If the regular filing deadline falls on a Saturday, Sunday, legal holiday or another day when the county courthouse is closed, the deadline will move to the next day the Commissioner of the Revenue’s Office is open.
