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AN ORDINANCE ADDING NEW SECTIONS TO CHAPTER 30,
<br />TO BE NUMBERED 30-4, 30-40, 30-41, 30-261, 30-294 AND 30-325, AND
<br />AMENDING AND REORDAINING SECTIONS 14-2,14-3,14-16 AND 14-17 OF
<br />CHAPTER 14, SECTION 30-37 OF ARTICLE II, AND SECTION 30-325 OF
<br />ARTICLE XI, OF CHAPTER 30, OF THE CHARLOTTESVILLE CITY CODE,
<br />1990, AS AMENDED, RELATING TO BUSINESS LICENSE TAXATION
<br />BE IT ORDAINED by the Council of the City of Charlottesville, Virginia, that Sections 14-2,
<br />14-3, 14-16 AND 14-17 of Chapter 14 and Section 30-37, of Article II, and Section 30-325 of Article XI,
<br />of Chapter 30, of the Charlottesville City Code, 1990, as amended, are hereby amended and reordained,
<br />and Sections 30-4, 30-40, 30-41, 30-261, 30-294 and 30-325 are added to Chapter 30 of the Code as
<br />follows:
<br />Chapter 14. LICENSES
<br />Sec. 14-2. Definitions.
<br />Retail merchant means any person making sales of goods, wares or merchandise for any purpose
<br />other than resale,-Lbut not including sales to institutional, commercial and industrial users, where the
<br />quantity, price or other circumstances of such sales indicate that such sales constitute sales at wholesale).
<br />Any person who shall manufacture and sell goods, wares or merchandise at retail at the place of
<br />manufacture is classified as a retail merchant for the purposes of this chapter, and shall be licensed as
<br />• such. Any person engaged in a short-term rental business, as defined in City Code section 30-316, is
<br />classified as a retail merchant for the purposes of this chapter, and shall be licensed as such. Any person
<br />who shall cook, or otherwise furnish for compensation, diet, refreshments of any kind, for casual visitors
<br />at his house, for consumption therein, and who does not furnish lodging, and who is not the keeper of a
<br />hotel or lodging house, is classified as a retail merchant for the purposes of this chapter, and shall be
<br />licensed as such. Any person who shall sell soft drinks from a soda fountain is also classified as a retail
<br />merchant and shall be licensable as such, and for the purpose of measuring his license tax, his gross
<br />receipts shall be regarded as sales.
<br />Wholesaler or wholesale merchant shall mean any person or merchant who sellsog_ 24L wares
<br />and or merchandise for resale by the purchaser, including sales when the goods, wares ail or
<br />merchandise will be incorporated into goods and services for sale. The term shall also include any
<br />person who sells goods, wares or merchandise and also includes sales to institutional, commercial,
<br />government and or industrial users; such sales generally are considered sales at wholesale, unless the
<br />quantity, price or other circumstances indicate that such sales constitute retail sales. mhich becaLlse "`
<br />quantity, price or othe, temis indimt, that fiMy ale Consistent With MleS at MIMIC
<br />Sec. 14-3. License required; requiring evidence of payment of business license, personal
<br />property, meals and other taxes.
<br />(a) It shall be unlawful for any person to engage in any business, employment or profession
<br />within the city for which a license issuance fee or license tax is imposed by this chapter, without first
<br />obtaining a city business license and paying the required fee or tax.
<br />• (1) Any corporate, partnership or limited liability company officer who willfully fails to pay.
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