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Trucks: 21/2 tons, $12.50.
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<br />Trucks: All over 21/2 tons, $20.00.
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<br />Motorcycle: $2.50.
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<br />After Aug. 1, 1931, 3/4 of original.
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<br />After Nov. 1, 1931, 1/2 of original.
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<br />After Feb. 1, 1932,1/4 of original.
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<br />The taxes on licenses accruing under the provisions of this
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<br />ordinance shall be due and payable, except where otherwise here-
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<br />in provided, on or before the first day of May, 1931, and shall
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<br />be paid by the person against whom assessed to the City Col-
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<br />lector in his office on or before the first day of May.
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<br />No part of the tax assessable or collected under this section
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<br />shall be expended by the said City for any purpose other than
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<br />improvement and maintenance of streets.
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<br />General Provisions.
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<br />118. A like license shall be required of any firm, joint stock
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<br />company or corporation as provided for in this ordinance for a
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<br />person or firm.
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<br />No license shall be issued for less than 3 months except as
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<br />herein otherwise provided.
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<br />119. The Tax Laws of Virginia shall be the authority for
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<br />interpreting the subjects as taxed under this ordinance, in so
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<br />far as it may contain similar subjects.
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<br />120. On every license for which a tax shall not have been
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<br />provided for in this ordinance, the tax shall be the same as that
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<br />required by the State Tax Laws.
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<br />121. Any person, firm or corporation, conducting a busi-
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<br />ness, occupation or profession or operating any machine or
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<br />device or doing anything for the conduct of which a license
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<br />tax is required under this ordinance, without first obtain-
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<br />ing such license, shall be guilty of a misdemeanor and shall
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<br />be fined not less than $2.50 nor more than $10 for each day
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<br />he is in default. It shall be the duty of the Commissioner of
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<br />Revenue and 'Treasurer to report in writing to the Mayor ev-
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<br />ery case of default as soon as it comes to his knowledge and if
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<br />there be no default he shall so report. And it shall be the duty,
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<br />of the Xlayor, immediately upon receipt of such report, to de-
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<br />tail a policeman, and cause such delinquent to be summoned be-
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<br />fore the Civil and Police Justice to show cause why they should
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<br />not be fined under provisions of this ordinance. But the special
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<br />detail of a policeman shall not relieve the general force from the
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<br />general duty of enforcing this or any other ordinance ; and the
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<br />Mayor shall especially see that all the requirements of this ordi-
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<br />nance are enforced, and to this end he shall, at least once a
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<br />month, especially require the police force to investigate viola-
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<br />tions of this ordinance.
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<br />122. The Commissioner of the Revenue shall receive for each
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<br />license issued by him a fee of seventy-five cents, to be paid by
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<br />the party to whom said license is issued.
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<br />123. It shall be the duty of the Commissioner of the Reve-
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<br />nue to keep a book, in which he shall classify all the branches of
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<br />business and occupation upon which a license is imposed by this
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<br />ordinance, and show the amount of assessment made upon each
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<br />license, the name of the person assessed, and the period for
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<br />which such license was issued.
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<br />On the first day of December, -March, June and September
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<br />of each year he shall deliver to the Finance Committee extracts
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<br />from said book showing the entries therein made and the total
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<br />amount of licenses collected during the preceding three months,
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<br />properly classified. These extracts shall be certified under oath.
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<br />124. The taxes on licenses accruing under the provisions of
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<br />this ordinance shall be due and payable, except where otherwise
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<br />herein provided, on or before the thirtieth day of April, 1931,
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<br />and shall be paid by the person against whom assessed to the
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<br />Treasurer or City Collector of the city in his office on or before
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<br />the first day of May.
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<br />125. All ordinances, or parts of ordinances, relating to li-
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<br />censes in conflict herewith are hereby repealed.
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<br />Enacted March 16, 1931.
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<br />A Copy: Teste.
<br />H. A. HADEN
<br />Clerk of Council.
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<br />AN ORDINANCE IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE PAYMENT OF INTEREST ON THE
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<br />CITY DEBT, FOR CREATING A SINKING FUND THEREFOR, FOR THE SUPPORT OF THE CITY GOVERNMENT
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<br />AND CITY SCHOOLS, AND FOR OTHER EXPENSES.
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<br />BE IT ORDAINED by the Council of the City of Charlottesville that for the year be-
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<br />ginning the first day of January, 1931, and ending the thirty-first day of December,
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<br />1931, and each year thereafter while this ordinance is in foree, the taxis on persons
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<br />and property for local purposes shall be as follows;
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<br />GENERAL LEVY.
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<br />1. Land, Lots and Buildings .
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<br />On tracts of land and lots and improvements thereon, not exempt from taxation,
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<br />there shall be a tax of $1.45 (one dollar and forty-five cents) on every $100.00
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<br />assessed value thereof to pay the general operating expenses of the City govern-
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<br />ment and to pay the interest and sinking fund on the Citv debt other than schools,
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<br />and there shall be levied an additional tax on every $100.00 assesses value
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<br />thereof of 20 (twenty cents) to pay the interest and sinking fund on school bonds
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<br />and 75¢(seventy-five cents) for the maintenance and operating of the city schools.
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<br />2. Tangible rersonal Property.
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<br />Upon all tangible personal property as defined in Schedule B of the State Tax
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<br />Law, not exempt from taxation, there shall be a tax of $1.45 (one dollar and forty-
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<br />five cents) on every $100.00 assessed value thereof to pay the general operating
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<br />expenses of the City government and to pay the interest and sinking fund on the
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<br />City debt other than schools, and there shall be levied an additional tax on every
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<br />$100.00 assessed value thereof of $0.20 (twenty cents) to pay the interest and sink-
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<br />ing fund on school bonds and $0.75 (seventy-five cents) for the maintenance and
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<br />operating of the city schools.
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<br />3. Other Property.
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<br />Upon any property not included in the foregoing, which is not exempt from local
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<br />taxation, the tax shall be $1.45 (one dollar and forty-five cents) on every $100.00
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<br />assessed value thereof to pay the general operating expenses of the City government
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<br />and the interest and sinking fund on the City debt other than schools and there
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<br />shall be levied an additional tax on every $100.00 assessed value thereof of 20¢
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<br />(twenty cents) to pay the interest and sinking fund on school bonds and $0.75 (seventy-
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<br />five cents) for the maintenance and operating of the city schools.
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<br />Adopted by the Council July 6, 1931. -
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<br />Ayes ; Mr. Brown, Dr. Haden and Mr. Twyman; Noes, None.
<br />Clerk Signature
<br />President Signature.
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