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Trucks: 2/ tons, $12.50.
<br />Trucks: All over 2/ tons, $20.00.
<br />Motorcycle: $2.50.
<br />After Aug. 1, 1931, Y4 of original.
<br />After Nov. 1, 1931, / of original.
<br />After Feb. 1, 1932, / of original.
<br />The taxes on licenses accruing under the provisions of this
<br />ordinance shall be due and payable, except where otherwise here-
<br />in provided, on or before the first day of May, 1931, and shall
<br />be paid by the person against whom assessed to the City Col-
<br />lector in his office on or before the first day of May.
<br />No part of the tax assessable or collected under this section
<br />shall be expended by the said City for any purpose other than
<br />improvement and maintenance of streets.
<br />General Provisions.
<br />118. A like license shall be required of any firm, joint stock
<br />company or corporation as provided for in this ordinance for a
<br />person or firm.
<br />No license shall be issued for less than 3 months except as
<br />herein otherwise provided.
<br />119. The Tax haws of Virginia shall be the authority for
<br />interpreting the subjects as taxed under this ordinance, in so
<br />far as it may contain similar subjects.
<br />120. On every license for which a tax shall not have been
<br />provided for in this ordinance, the tax shall be the same as that
<br />required by the State Tax haws.
<br />121. Any person, firm or corporation, conducting a busi-
<br />ness, occupation or profession or operating any machine or
<br />device or doing anything for the conduct of which a license
<br />tax is required under this ordinance, without first obtain-
<br />ing such license, shall be guilty of a misdemeanor and shall
<br />be fined not less than $2.50 nor more than $10 for each day
<br />he is in default. It shall be the duty of the Commissioner of
<br />Revenue and 'Treasurer to report in writing to the Mayor ev-
<br />ery case of default as soon as it comes to his knowledge and if
<br />there be no default he shall so report. And it shall be the duty,
<br />of the Xlayor, immediately upon receipt of such report, to de-
<br />tail a policeman, and cause such delinquent to be summoned be-
<br />fore the Civil and Police Justice to show cause why they should
<br />not be fined under provisions of this ordinance. But the special
<br />detail of a policeman shall not relieve the general force from the
<br />general duty of enforcing this or any other ordinance ; and the
<br />Mayor shall especially see that all the requirements of this ordi-
<br />nance are enforced, and to this end he shall, at least once a
<br />month, especially require the police force to investigate viola-
<br />tions of this ordinance.
<br />122. The Commissioner of the Revenue shall receive for each
<br />license issued by him a fee of seventy-five cents, to be paid by
<br />the party to whom said license is issued.
<br />123. It shall be the duty of the Commissioner of the Reve-
<br />nue to keep a book, in which he shall classify all the branches of
<br />business and occupation upon which a license is imposed by this
<br />ordinance, and show the amount of assessment made upon each
<br />license, the name of the person assessed, and the period for
<br />which such license was issued.
<br />On the first day of December, -March, June and September
<br />of each year he shall deliver to the Finance Committee extracts
<br />from said book showing the entries therein made and the total
<br />amount of licenses collected during the preceding three months,
<br />properly classified. These extracts shall be certified under oath.
<br />124. The taxes on licenses accruing under the provisions of
<br />this ordinance shall be due and payable, except where otherwise
<br />herein provided, on or before the thirtieth day of April, 1931,
<br />and shall be paid by the person against whom assessed to the
<br />Treasurer or City Collector of the city in his office on or before
<br />the first day of May.
<br />125. All ordinances, or parts of ordinances, relating to li-
<br />censes in conflict herewith are hereby repealed.
<br />Enacted March 16, 1931.
<br />A Copy: Teste.
<br />H. A. HAMN,
<br />Clerk of Council.
<br />AN ORDINANCE IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE PAWENT OF INTEREST ON THE
<br />CITY DEBT, FOR CREATING A SINKING FUND THEREFOR, FOR THE SUPPORT OF THE CITY GOVERNMENT
<br />AND CITY SCHOOLS, AND FOR OTHER EXPENSES.
<br />BE IT ORDAINED by the Council of the City of Charlottesville that for the year be-
<br />ginning the first day of January, 1931, and ending the thirty-first day of December,
<br />1931, and each year thereafter while this ordinance is in foree, the taxis on persons
<br />and property for local purposes shall be as follows;
<br />GENERAL LEVY.
<br />1. La rd, Lots and Bui l d i rags .
<br />On tracts of land and lots and improvements thereon, not exempt from taxation,
<br />there shall be a tax of $1.45 (one dollar and forty-five cents) on every $100.00
<br />assessed value thereof to pay the general operating expenses of the City govern-
<br />ment and to pay the intere:,t and sinking fund on the Citv debt other than schools,
<br />and there shall be levied an additional tax on every $100.00 assesses' value
<br />thereof of 20� (twenty cents) to pay the interest and sinking fund on school bonds
<br />and 75¢(seventy-five cents) for the maintenance and operating of the city schools.
<br />2. Tangible rersonal Property.
<br />Upon all tangible personal property as defined in Schedule B of the State Tax
<br />Law, not exempt from taxation, there shall be a tax of $1.45 (one dollar and forty-
<br />five cents) on every 6100.00 assessed value thereof to pay the general operating
<br />expenses of the City government and to pa;, the interest and sinking fund on the
<br />City debt other than schools, and there shall be levied an additional tax on every
<br />$100.00 assessed value thereof of 2U� (twenty cFnts) to pay the interest and sink-
<br />ing fund on school bonds and 75� (seventy-five cents) for the maintenance and
<br />operating of the city schools. •
<br />3. Other Property.
<br />Upon any property not included in the foregoing, which is not exempt from local
<br />taxation, the tax shall be 41.45 (one dollar and forty-five cents) on ' every 4100.00
<br />assessed value thereof to pay the general operating expenses of the City government
<br />and the interest and sinking fund on the City debt other than schools and there
<br />shall be levied an additional tax on every $100.00 assessed value thereof of 20¢
<br />(twenty cents) to pay the interest and sinking fund on school bonds and 75V (seventy-
<br />five cents) for the maintenance and operating of the city schools.
<br />Adopted by the Council July 6, 1931. -
<br />Ayes ; Cdr. Brown, Dr. Had, n and lir. Twyman; Noes, None.
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