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• AN ORDINANCE TO AMEND AND REORDAIN SECTIONS 14-2,14-4,
<br />14-69 14-99 14-129 AND 14-18 OF CHAPTER 14, AND
<br />SECTION 30-5 OF ARTICLE I OF CHAPTER 30, OF THE
<br />CODE OF THE CITY OF CHARLOTTESVILLE, 1990, AS AMENDED,
<br />RELATING TO CHANGES TO THE BUSINESS, PROFESSIONAL AND
<br />OCCUPATIONAL LICENSE (BPOL) ORDINANCE.
<br />BE IT ORDAINED by the Council of the City of Charlottesville, Virginia that Sections
<br />14-2, 14-4, 14-6, 14-9, 14-12, and 14-18 of Chapter 14, and Section 30-5 of Chapter 30, of the
<br />Charlottesville City Code, 1990, as amended, are hereby amended and reordained, as follows:
<br />CHAPTER 14. LICENSES
<br />Sec. 14-2. Definitions.
<br />The following words and terms shall have the meanings respectively ascribed to them in this
<br />section, except where the context clearly indicates a different meaning:
<br />• Appealable Event, for the purposes of this section, shall mean an increase in the assessment of a
<br />local license tax payable by a taxpayer, the denial of a refund, or the assessment of a local license
<br />tax where none previously was assessed, arising out of the local assessing official's (i)
<br />examination of records, financial statements, books of account or other information for the
<br />purpose of determining the correctness of an assessment, (ii) determination regarding the rate or
<br />classification applicable to the licensable business, (iii)assessment of a local license tax when no
<br />return has been filed by the taxpayer, or (iv) denial of an application for correction of erroneous
<br />assessment attendant to the filing of an amended application for a license.
<br />Gross receipts shall mean the whole, entire, total receipts, without deduction. Gross receipts
<br />shall not include any amount not derived from the exercise of the licensed privilege to engage in
<br />a business or profession in the ordinary course of business. Gross receipts shall include all
<br />income from any business, profession, trade, occupation, vocation, calling or activity, including
<br />cash, credits, fees, commissions, brokerage charges and rentals, and property of any kind, nature
<br />or description, from either sales made or services rendered without any deductions therefrom on
<br />account of cost of the property sold, the cost of materials, labor or service or other costs, or any
<br />expense whatsoever; provided, the term "gross receipts" with respect to manufacturers and
<br />wholesale merchants manufacturing or dealing in articles upon which there is levied a direct
<br />excise tax by the United States shall not include such excise tax payments to the United States
<br />Government. The tern "gross receipts" when used in connection with or in respect to, financial
<br />transactions involving the sale of notes, stocks, bonds or other securities, or the loan, collection
<br />• or advance of money, or the discounting of notes, bills or other evidences of debt, shall be
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