1997_Ordinances - Laserfiche WebLink

Home Browse Search

(2) a distributor of motor fuels and petroleum products: • (3)a distributor or vendor of seafood who catches seafood and sells only the seafood caught by him: (4) a farmer or producer of agricultural products who sells only the farm or agricultural products produced or rown by him: (5) a farmer's cooperative association: (6) a manufacturer who is subject to Virginia tax on intangible personal 12ropegy who peddles at wholesale only those goods, wares or merchandise manufactured by him at a plant, whose intangible personal property is taxed by the Commonwealth of Virginia. Section 14-21. Class VI: Public utilities and cable television; certain research and development. (a) Generally. Eleetrie, telephone, telegraph Telephone, telegraph. and cable television companies, as well as water, heat, light and power companies, are classified as Class VI businesses for license tax purposes and each shall obtain a city business license and shall pay an annual license tax at the rates set forth in this section. • (b) Subclassification A. Telephone, telegraph and cable television companies, and water, heat, light and power companies, shall pay an annual license tax of one-half of one percent (0.5%) of gross receipts derived from business within the city. The taxable gross receipts of telephone companies shall exclude receipts for interstate toll charges. In the case of telephone companies charges for Ione distance telephone calls shall not be included in gross receipts. (c) Subclassification R Telegraph companies engaged in intrastate service shall pay an annual license tax of one hundred dollars ($100.00). (d) Subclassification C. Any person, firm, or corporation designated as the principal or prime contractor receiving identifiable federal appropriations for research and development services as defined in §31.205-18(a) of the Federal Acquisition Regulation in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and social sciences, and (v) electronic and physical sciences shall pay an annual license tax at the rate of three cents ($.03) per one hundred dollars ($100.00) of gross receipts. Section 14-22. Class VII: Alcoholic beverage licenses. (a) An Every person producing or handling for sale any beverage, as defined and permitted by the Code of Virginia, Chapter 1 of Title 4 (Section 4-1, et seq.), shall obtain a city business license and shall paw the annual license tax shall be as follows: • Page 23 of 26