1939 ORDINANCES - Laserfiche WebLink

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1 1 1 taining the required license tax shall be the same as that provided for in the State law except the rate shall be as fol- lows: 10 cents per 100 lbs., or major portion thereof. Minimum fee $3.00 per vehicle. Trucks: 1 ton or less, $3.00. Trucks: 11/2 ton, $3.75. Trucks: 2 tons, $5.00. Trucks: 21/2 tons, $6.25. Trucks: All over 21/2 tons, $10.00. Motorcycle: $2.00; with sidecar, $3.00. After Aug. 1, 1939, % of original. After Nov. 1, 1939, 1/2 of original. After Feb. 1, 1940, 1/4 of original. The taxes on licenses accruing under the provisions of this section shall be due and payable, except where otherwise herein provided, on or before the first day of May 1939, and shall be paid by the persons against whom assessed to the City Collector in his office on or before the first day of May. No part of the tax assessable or collected under this sec- tion shall be expended by the said City for any purpose other than improvement and maintenance of streets. 127. Washing Machines—Manufacture. Each person, firm or corporation manufacturing Wash- ing Machines shall pay a specific license of $25.00 per an- num. 128. General Provisions—Penalty. (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 uh- 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 penaltiy 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 de- fault. (f) When any person, firm or corporation, shall, by use of signs, circulars, cards or use of city newspapers, adver- 219 tise any business, it shall be considered prima facie evidence of their liability under the ordinance of this city, and they shall be required to take out a license for such business. (g) For the purpose of ascertaining the tax to be paid by a merchant beginning business, the license tax shall be based on the estimated amount of sales, for a retail mer- chant, and purchases, for a wholesale merchant, that will be so made during the balance of the license year. Every underestimate under this paragraph shall be subject to cor- rection by the Commissioner of Revenue whose duty it shall be to assess retail and wholesale merchants with such addi- tional taxes as may be found to be due after the close of the license year on the basis of the true sales or purchases. (h) 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 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 the provisions of this ordinance. But the 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. (i) It shall be the duty of the Commissioner of the Rev- enue 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. (j) Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (k) Every license granted shall not be prorated for the unexpired portion of the license year unless otherwise pro- vided. (1) 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. (m) 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, 1939, and shall be paid by the person against whom as- sessed to the Treasurer of the city in his office on or before the first day of May. (n) Should any part of this ordinance be held uncon- stitutional or invalid, it shall nevertheless remain in full force and effect as to the remaining portions thereof. (o) All ordinances, or parts of ordinances, relating to licenses in conflict herewith are hereby repealed. Enacted March 20, 1939. A copy: Teste, JAS. E. BowEN, JR., Clerk of the Council. Adopted by the Council March 20, 1939 Ayes: Mr. Gleason, Dr. Haden, Mr. Jessup, and Mr. Peyton. Noes: )ane. esident AN ORDINANCE CALLING AN ELECTION TO AUTHORIZE A BOND ISSUE OF $150,000.00 WHEREAS, it is deemed necessary and expedient and to the advantage and benefit of the City that the City should negotiate a loan for the providing of money for the following purposes, to -wit:. (1) To extend, expand and otherwise improve the sewer system of the City of Charlottes- ville. The amount needed for said sewer purposes will not aggregate more than 170,000.00.