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AN ORDINANCE
<br />. AMENDING AND REORDAINING SECTIONS 14-2,14-4,
<br />14-18,14-19,14-20, and 14-21 OF CHAPTER 14, AND SECTION 21-57 OF CHAPTER 21
<br />OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1990,
<br />AS AMENDED, RELATED TO
<br />BUSINESS AND PROFESSIONAL LICENSE TAXATION.
<br />BE IT ORDAINED by the Council of the City of Charlottesville, Virginia, that Sections
<br />14-21 14-4, 14-18, 14-19, 14-20 and 14-21 of Chapter 14, and Section 21-57 of Chapter 21, of
<br />the Charlottesville City Code, 1990, as amended, are hereby amended and reordained as follows:
<br />CHAPTER 14. LICENSES
<br />Section 14-1. Intent of chapter; levy and purpose.
<br />It is hereby declared to be the intent of this chapter that, in order to distribute the tax
<br />burden of the city, any business, employment or profession located or conducted in the city, and
<br />the persons, firms, associations and corporations engaged therein and the agents thereof, shall,
<br />except as otherwise specifically 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 collected (a) ft thirty five do!
<br />• those license taxes
<br />or license issuance fees described below, for each and every license year until otherwise changed,
<br />which license taxes shall be for the support of the city government, the payment of the city debts
<br />and interest thereon and for other municipal purposes.
<br />Section 14-2. Definitions.
<br />The following words and terms shall have the meanings respectively ascribed to them in
<br />this section, except where the context clearly indicates a different meaning:
<br />"Assessing official" means the Commissioner of Revenue of the City of Charlottesville,
<br />and designated employees.
<br />"Commissioner" shall mean the Commissioner of the Revenue of the City of
<br />Charlottesville, and designated employees.
<br />"Gross receipts" shall mean the whole, entire, total receipts, without deduction. Gross
<br />receipts shall not include any amount not derived from the exercise of the licensed privilege to
<br />engage in a business or profession in the ordinary course of business. Gross receipts shall include
<br />all income from any business, profession, trade, occupation, vocation, calling or activity,
<br />• including cash, credits, fees, commissions, brokerage charges and rentals, and property of any
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