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AN ORDINANCE <br />• TO AMEND AND REORDAIN SECTION 15-14 OF THE <br />CODE OF THE CITY OF CHARLOTTESVILLE, 1976, AS AMENDED, <br />RELATING TO THE PRORATION OF CITY BUSINESS LICENSE TAXES <br />AND TO REPEAL THE AMENDMENT TO SUCH SECTION <br />ADOPTED SEPTEMBER 12, 1983. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia: <br />1. That section 15-14 of the Code of the City of Charlottes- <br />ville, 1976, as amended, is amended and reordained as follows: <br />Section 15-14. Proration of license. <br />Licenses granted pursuant to this chapter shall net be prorated <br />fer-tke-nnexg�red-Bert}en-a€-tke-�4eease-dear;-gree#ded;-tkat-}a <br />only as follows: <br />(a) Any business €eree�-te-eerie-#ts-aet4e4ty-bp-reasea-e€ <br />government-sego}sit}ex-ef-#ts-gregertp; which has ceased permanently <br />to do business within the city, the license shall be entitled to a <br />refund, upon proper application, for the number of full months <br />• remaining in the license year after termination of operation. <br />Businesses desiring such refunds, or their representatives, shall <br />make application to the Commissioner of the Revenue. The commissioner <br />shall certify the amount of refund due to the Treasurer and Director <br />of Finance, who are authorized to pay such refunds from the current <br />unappropriated balance of the general fund, without further appro- <br />priation by the city council. No such refund shall be allowed unless <br />application is made within two years of the date the business ceased <br />operation, or for any business ceasing to operate prior to May 1, <br />1983. <br />(b) In the <br />case of an annual license fee imposed by this chapter which is based <br />on a flat rate rather than on a gross receipts, such license may <br />shall, upon proper application, be prorated on a quarterly basis <br />when the initial license for such business is being acquired, with <br />the applicant for such license being charged the fee for each un- <br />expired quarter, or fractional part thereof, of the license year. <br />2. That the previous amendment to such section 15-14, adopted <br />September 12, 1983 is hereby repealed. <br />• Approved by Council <br />October 17, 1983 <br />rk of Council <br />n-7-30 <br />