1996_Ordinances - Laserfiche WebLink

Home Browse Search

Section 14-10. Separate license for each place and class of • business. (a) A separate license shall be required for each definite place of business and for each business. A person engaged in two or more businesses or professions carried on at the same place of business may elect to obtain one license for all such businesses and professions if all of the following criteria are satisfied: (1) Each business or profession is subject to licensure at the location and has satisfied any requirements imposed by state law or other provisions of the Code of the City of Charlottesville; (2) All of the businesses or professions are subject to the same tax rate, or, if subject to different tax rates, the licensee agrees to be taxed on all businesses and professions at the highest rate; and (3) The licensee agrees to supply such information as the Commissioner of the Revenue may require concerning the nature of the several businesses and their gross receipts. Section 14-11. Application for license; applicant's oath. (a) Every person shall apply for a license for each business or profession when engaging in a business in the city if (i) the • person has a definite place of business in the city; (ii) there is no definite place of business anywhere and the person resides in the city; (iii) there is no definite place of business in the city but the person operates amusement machines or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to Virginia Code Section 58.173715, as amended, or public service corporation; or (iv) when any person shall, by use of signs, circulars, cards or use of city newspapers or local radio or televisions stations, advertise any business, it shall be considered prima facie evidence of his liability under this chapter, and he shall be required to take out a license for such business. (b) Such application shall be written and delivered to the Commissioner and shall state the residence of the applicant, the nature and proposed location of the business or profession. Such application shall be upon such form as may be prescribed by the Commissioner of Revenue. The Commissioner of Revenue shall keep such application on file in his office. In the case of any merchant operating a seasonal or temporary business, the estimated license tax paid shall not be less than one hundred fifty dollars ($150.00). Every underestimate or overestimate under this section shall be subject to correction by the Commissioner of Revenue, whose duty it shall be to review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross • receipts or commissions. Any taxpayer who has overestimated shall be entitled to a refund of the amount overestimated. Page 16 of 34