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Prepared 10/2/89 AN ORDINANCE • TO AMEND AND REORDAIN SECTIONS 15-1, 15-20.1, 15-112 AND 15-114 OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1976, AS AMENDED, RELATING TO SHORT-TERM RENTAL TAXATION. BE IT ORDAINED by the Council of the City of Charlottesville, Virginia that: 1. Sections 15-1 and 15-20.1 of Article I of Chapter 15, and Sections 15-112 and 15-114 of Article III of Chapter 15, of the Code of the City of Charlottesville, 1976, as amended, are hereby amended and reordained as follows: Section 15-1. Definitions. For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section: Gross receipts. Purchases. . . . Retail merchant. Every merchant who sells at retail only and not for resale. Any person enaaaed in a short-term rental and shall be licensed as such. Any person who shall cook, or otherwise furnish for compensation, diet, refreshments of any kind, for casual visitors at his house, for consumption therein, and who does not furnish lodging, and who is not the keeper of a hotel or lodging house, is classified as a retail merchant for the purposes of this chapter, and shall be licensed as such. Any person who shall sell soft drinks from a soda fountain is also classified as a retail merchant and shall be licensable as such, and for the purpose of measuring his license tax, his gross receipts shall be regarded as sales. The capital of the business classified as that of a retail merchant by this paragraph shall, for tax purposes, take the same status as other merchants' capital, and the definition thereof shall be the same, notwithstanding any other provisions of the law to the contrary. Tangible personal property not constituting a part of merchants' capital, that is to say, tangible personal property not offered for sale, as merchandise, or, in the case of the business classified by this paragraph as that of a retail merchant, tangible personal property not intended for sale in the same or in a different form in the ordinary and regular conduct of the business, shall be reported as tangible personal property and assessed as such for local taxation. All goods, wares and merchandise manufactured by any retail merchant and sold in the city, as merchandise, shall be considered as sales within the meaning of this chapter. But this chapter shall not be construed as applying to manufacturers taxed on capital by the city, who sell at the place of manufacture goods, wares and . merchandise manufactured by them. Notwithstanding the foregoing. short term rental businesses shall be subject to the short-term rental tax levy under Article XVI of Chapter 10 of the City Code.