1936 ORDINANCES - Laserfiche WebLink

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119. General Provisions—Penahy (a) A like license shall be required of any firm, joint stock company or corporation as provided for in this ordi- nance for a person or firm. No license shall be issued for less than 3 months except as herein otherwise provided. (b) The construction and definition of the subjects as taxed under this ordinance shall be the same as is provided for under the tax laws of the state of Virginia unless other- wise provided. ' (c) On every business, profession or occupation for which a license tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws. (d) No tax or license shall be required of any business, trade or occupation which is conducted solely for the pur- pose of charity or for some purpose of a non-profit nature, provided however that the Commissioner of the Revenue ' shall not exempt any such business, trade or occupation un- til after the Council shall have passed upon the character of such business, trade or occupation. (e) Any person, firm or corporation, conducting a busi- ness, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordinance, without first obtaining such license, shall be subject to a penalty of five per centum of the amount of the license tax then due, and such penalty shall be assessed and paid along with the license tax and shall become a part of the license tax. If such failure to obtain a license as herein required be continued for a longer period than one month, such person, firm or corporation shall be guilty of a misdemeanor and shall be fined not less than $2.50 nor more than $100.00 for each day he is in default. (f) It shall be the duty of the Commissioner of Revenue and Treasurer to report in writing to the Mayor every case of default as soon as it comes to his knowledge and if there Clerk be no default he shall so report. And it shall be the duty, of the Mayor, immediately upon receipt of such report, to de- tail a policeman, and cause such delinquent to be summoned before the Civil and Police Justice to show cause why they should not be fined under provisions of this ordinance. But t:ie special detail of a policeman shall not relieve the general force from the general duty of enforcing this or any other ordinance; and the Mayor shall especially see that all the requirements of this ordinance are enforced, and to this end he shall, at least once a month, especially require the police force to investigate violations of this ordinance. (g) The Commissioner of the Revenue shall assess for each license issued by him a fee of fifty cents, to be paid by the party to whom said license is issued, which said fees shall be paid to the City Treasurer. (h) It shall be the duty of the Commissioner of the Revenue to keep a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance, and show the amount of assess- ment made upon each license, the name of the person assess- ed, and the period for which such license was issued. (i) The taxes on licenses accruing under the provisions of this ordinance shall be due and payable, except where otherwise herein provided, on or before the first day of May, 1936, and shall be paid by the person against whom assessed to the Treasurer of the city in his office on or before the first day of May. (j) All ordinances, or parts of ordinances, relating to licenses in conflict herewith are hereby repealed. Enacted March 4, 1936. A Copy: Teste, JAS. E. BowEN, JR., Clerk of the Council. Adopted by the Council, March 1., 1936. Ayes: Dr. Haden, Mr. Huff, & Mr. Jessup. Noes: None. resident AN ORDINANCE AMENDING AND RE-ENACTING SECTION 100, ENTITLED "SHOwS, CIRCUSES, ETC." OF THE LICENSE TAX ORDINANCE FOR THE YEAR 1935 AND THE YEAR 1936. BE IT ORDAINED by the Council of the City of Charlottesville, that Section 100, entitled "Shows, Circuses, etc.", of the License Tax Ordinance for the year 1935 and the year 1936, be amended and reenacted so as to read as follows: 11100. SHOWS, CIRCUSES, ETC. On a circus, menagerie, tent show, or other such like exhibition or performance, within the corporate limits of the city, whether combined or separate, the license tax shall be one hundred and fifty dollars (150.00) for the first performance or exhibition, and fifty dollars ($50.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent ' show or other such like exhibition or performance within the corporate limits of the city, the license tax shall be twenty dollars ($20.00) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. If a show or other performance is conducted in connection with and as an ' inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day whether an admission is charged or not. On every circus, menagerie, tent show, or other like exhibition or performance outside of the City limits but within one mile of the City limits, there shall be a license of $50.00 per day, which license is charged for the purpose of affording police protection". This ordinance shall be in force and effect from the date of its passage and all ordinances or parts of ordinances in conflict therewith, are hereby repealed. Adopted by the Council, April 20, 1936. Ayes: Dr. Haden, Mr. Huff, Mr. Jessup, and Ir. Twyman. Noes: None. Clerk President