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1996_Ordinances
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1996_Ordinances
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• (b) No business license under this chapter shall be issued <br />until the applicant has produced satisfactory evidence that all <br />delinquent business license, personal property, meals, transient <br />occupancy, and daily rental taxes owed by the business to the city <br />have been paid. <br />(c) Any person who engages in a business without obtaining <br />the required business license, or after being refused a license, <br />shall not be relieved of the license issuance fee or license <br />imposed by this chapter. <br />(d) If any person shall commence to engage in any business, <br />employment or profession licensable under this chapter without <br />first obtaining such license, such person shall be guilty of a <br />Class I misdemeanor. Such conviction thereof shall not relieve any <br />such person from the payment of the license issuance fee or license <br />tax prescribed by this chapter. If such violation is continued for <br />one month, such person shall be subject to a penalty of ten (10) <br />percent of the amount due under this chapter. Such penalty shall be <br />assessed and paid along with the license fee and tax and shall <br />become a part of the license tax and shall be enforced in the <br />manner provided by the law for the enforcement of the collection of <br />other taxes. <br />(e) If the Commissioner of Revenue has knowledge of a <br />violation of this section, it shall be his duty to cause the person <br />• in violation to be summoned before him to obtain the required <br />license, or to cause such person to be summoned before the general <br />district court to be tried for the violation, or both. The duty <br />herein imposed on the Commissioner shall not relieve the police <br />force of the city from the general duty of enforcing the provisions <br />of this chapter or any other ordinance of the city. <br />Section 14-4. Exceptions. <br />(a) No license issuance fee or license tax shall be imposed <br />or levied: <br />1. On any public service corporation, except as provided in <br />Section 58.1-3731, Code of Virginia (1950), as amended, <br />or as permitted by other provisions of state law; <br />2. For selling farm or domestic products or nursery <br />products, ornamental or otherwise, or for the planting of <br />nursery products, as an incident to the sale thereof, <br />outside of the regular market houses and sheds of the <br />city; provided, such products are grown or produced by <br />the person offering such products for sale; <br />3. Upon the privilege or right of printing or publishing any <br />newspaper, magazine, newsletter or other publication <br />issued daily or regularly at average intervals not <br />• exceeding three months, provided the publication's <br />subscriptions sales are exempt from state sales tax, or <br />Page 7 of 34 <br />
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