Laserfiche WebLink
AN ORDINANCE <br />REPEALING CHAPTER 14 OF THE CODE <br />OF THE CITY OF CHARLOTTESVILLE, 1990, AS AMENDED, <br />AND REPLACING IT WITH A NEW CHAPTER 14, <br />ENTITLED "LICENSES". <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia: <br />1. That Chapter 14 of the Charlottesville City Code, 1990, as <br />amended, is hereby repealed, and a new Chapter 14, entitled <br />"Licenses" is hereby enacted in lieu thereof, to read as follows: <br />Section 14-1. Intent of chapter; levy and purpose. <br />It is hereby declared to be the intent of this chapter that, <br />in order to distribute the tax burden of the city, any business, <br />employment or profession located or conducted in the city, and the <br />persons, firms, associations and corporations engaged therein and <br />the agents thereof, shall, except as otherwise specifically <br />provided, be subject to an annual license issuance fee and license <br />. tax under this chapter. <br />There is hereby levied and there shall be assessed and <br />collected (a) a fifty dollar ($50.00) issuance fee for issuing each <br />license required by this chapter and (b) those license taxes <br />described below, for each and every license year until otherwise <br />changed, which license taxes shall be for the support of the city <br />government, the payment of the city debts and interest thereon and <br />for other municipal purposes. <br />Section 14-2. Definitions. <br />The following words and terms shall have the meanings <br />respectively ascribed to them in this section, except where the <br />context clearly indicates a different meaning: <br />"Affiliated group" shall mean: <br />(a) One or more chains of corporations subject to <br />inclusion connected through stock ownership with a common parent <br />corporation which is a corporation subject to inclusion if: <br />(1) stock possessing at least eighty percent (801) <br />of the voting power of all classes of stock and at least eighty <br />percent of each class of the nonvoting stock of each of the <br />corporations subject to inclusion, except the common parent <br />corporation, is owned directly by one of more of the other <br />corporations subject to inclusion; and <br />Page 1 of 34 <br />