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1996_Ordinances
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1996_Ordinances
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• for the privilege or right of operating or conducting any <br />radio or television broadcasting station or service; <br />4. On a manufacturer for the privilege of manufacturing and <br />selling goods, wares and merchandise at wholesale at the <br />place of manufacture (without limiting or restricting the <br />meaning of the term "manufacturing" as otherwise provided <br />by law, "manufacturing" shall include the assembly of <br />materials or components to produce a different product); <br />5. On a person engaged in the business of severing minerals <br />from the earth for the privilege of selling the severed <br />mineral at wholesale at the place of severance, except as <br />provided in Virginia Code Sections 58.1-3712 and 58.1- <br />3713; <br />6. Upon a wholesaler for the privilege of selling goods, <br />wares and merchandise to other persons for resale unless <br />such wholesaler has a definite place of business or store <br />in the city; this subsection shall not be construed as <br />prohibiting the city from imposing a local license <br />issuance fee or license tax on a peddler at wholesale <br />pursuant to Virginia Code Section 58.1-3718. <br />7. Upon any person, firm or corporation for engaging in the <br />business of renting, as the owner of such property, real <br />• property, other than hotels, motels, motor lodges, auto <br />courts, tourist courts, travel trailer parks, lodging <br />houses, rooming houses and boardinghouses; however, any <br />such license tax imposed on January 1, 1974, shall not be <br />precluded from the levy of such tax by the provisions of <br />this subsection; <br />8. Upon a wholesale or retailer for the privilege of selling <br />bicentennial medals on a nonprofit basis for the benefit <br />of the Virginia Independence Bicentennial Commission of <br />any local bicentennial commission; <br />9. On or measured by receipts for management, accounting, or <br />administrative services provided on a group basis under <br />a nonprofit cost-sharing agreement by a corporation which <br />is an agricultural cooperative association under the <br />provisions of Section 13.1-312 et seq., Code of Virginia <br />(1950), as amended, or a member of subsidiary or <br />affiliated association thereof, or to other members of <br />the same group; this subsection shall not exempt any such <br />corporation from such license or other tax measured by <br />receipts from outside the group; <br />10. On or measured by receipts or purchases by a corporation <br />which is a member of an affiliated group of corporations <br />from other members of the same affiliated group; this <br />• exclusion shall not exempt affiliated corporations from <br />such license or other tax measured by receipts of <br />Page 8 of 34 <br />
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