15. 20-335 Ordinance to Establish Due Dates for Filing Certain Tax Returns and Paying Certain Local Taxes During the COVID-19 Disaster. To receive comments on its intent to adopt an ordinance to extend the following tax-related deadlines: (1) the deadline to file returns for all items of tangible personal property and machinery and tools from May 1 to June 1, 2020 (ref. Virginia Code § 58.1-3518, County Code § 15-801); (2) the deadline for paying the first installment of taxes for real estate, tangible personal property, machinery and tools, and mobile homes for 2020 from June 5 to June 30, 2020 (ref. County Code § 15-101(A)); this extension does not apply to the first installment of taxes for public service corporations; (3) the deadline for paying business license taxes from June 15 to June 30, 2020 (ref. County Code § 8-201(B)); and (4) the deadline to pay the transient occupancy and food and beverage taxes collected during the months of March, April, and May 2020 to July 20, 2020; this extension does not alter the time at which these taxes are collected, nor the deadline for reporting these taxes (ref. County Code §§ 15-902(F) and 15-1002(F)).