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<br />The taxes on licenses accruing under the provisions of this
<br />section shall be due and payable, except where otherwise
<br />herein provided, on or before the first day of May, 1940, and
<br />shall be -paid by the persons against whom assessed to the
<br />City Collector in his office on or before the first day of May.
<br />No part of the tax assessable or collected under this sec-
<br />tion shall be expended by the said City for any purpose other
<br />than improvement and maintenance of streets.
<br />125. Washing Machines—Manufacture.
<br />Each person, firm or corporation manufacturing Wash-
<br />ing Machines shall pay a specific license of $25.00 per an-
<br />num.
<br />126. General Provisions—Penaky.
<br />(a) A like license shall be required of any firm, joint
<br />stock company or corporation as provided for in this ordi-
<br />nance for a person or firm.
<br />No license shall be issued for less than 3 months except
<br />as herein otherwise provided.
<br />(b) The construction and definition of the subjects as
<br />taxed under this ordinance shall be the same as is provided
<br />for under the tax laws of the State of Virginia unless other-
<br />wise provided.
<br />(c) On every business, profession or occupation for
<br />which a license tax shall not have been provided for in this
<br />ordinance, the tax shall be the same as that required by the
<br />State Tax Laws.
<br />(d) No tax or license shall be required of any business,
<br />trade or occupation which is conducted solely for the pur-
<br />pose of charity or for some purpose of a non-profit nature,
<br />provided however that the Commissioner of the Revenue
<br />shall not exempt any such business, trade or occupation un-
<br />til after the Council shall have passed upon the character
<br />of such business, trade or occupation.
<br />(e) 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 obtaining
<br />such license, shall be subject to a penalty of five per centum
<br />of the amount of the license tax then due, and such penalty
<br />shall be assessed and paid along with the license tax and
<br />shall become a part of the license tax, and such person, firm
<br />or corporation shall be guilty of a misdemeanor and shall be
<br />fined not less than $2.50 nor more than $100.00 for each day
<br />he is in default.
<br />(f) When any person, firm or corporation, shall, by use
<br />of signs, circulars, cards or use of city newspapers, adver-
<br />tise any business, it shall be considered prima facie evidence
<br />of their liability under the ordinance of this city, and they
<br />shall be required to take out a license for such business.
<br />(g) For the purpose of ascertaining the tax to be paid
<br />by a merchant or restaurant owner beginning business, the
<br />license tax shall be based on the estimated amount of sales,
<br />for a retail merchant, and purchases, for a wholesale mer-
<br />chant, that will be so made during the balance of the license
<br />year. Every underestimate under this paragraph shall be
<br />subject to correction by the Commissioner of Revenue whose
<br />duty it shall be to assess retail and wholesale merchants
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<br />with such additional taxes as may be found to be due after
<br />the close of the license year on the basis of the true sales
<br />or purchases.
<br />(h) It shall be the duty of the Commissioner of Revenue
<br />and Treasurer to report in writing to the Mayor every case
<br />of default as soon as it comes to his knowledge and if there
<br />be no default he shall so report. And it shall be the duty, of
<br />the Mayor, immediately upon receipt of such report, to de-
<br />tail a policeman, and cause such delinquent to be summoned
<br />before the Civil and Police Justice to show cause why they
<br />should not be fined under the provisions of this ordinance.
<br />But the special detail of a policeman shall not relieve the
<br />general force from the general duty of enforcing this or any
<br />other ordinance; and the Mayor shall especially see that all
<br />the requirements of this ordinance are enforced, and to this
<br />end he shall, at least once a month, especially require the
<br />police force to investigate violations of this ordinance.
<br />(i) It shall be the duty of the Commissioner of the Rev-
<br />enue to keep a book, in which he shall classify all the
<br />branches of business and occupation upon which a license is
<br />imposed by this ordinance, and show the amount of assess-
<br />ment made upon each license, the name of the person assess-
<br />ed, and the period for which such license was issued.
<br />(j) Whenever a specific license is herein imposed such
<br />license shall be in addition to the merchant's license unless
<br />otherwise provided.
<br />(k) Every license granted shall not be prorated for the
<br />unexpired portion of the license year unless otherwise pro-
<br />vided.
<br />(1) No City license shall be transferred from any per-
<br />son, firm or corporation, to another person, firm or corpo-
<br />ration, except for the continuation of the same business for
<br />which the license was originally issued. The fee for such
<br />transfer shall be fifty cents.
<br />(m) The Commissioner of the Revenue shall assess for
<br />each license issued by him a fee of fifty cents, to be paid by
<br />the party to whom said license is issued, which said fees
<br />shall be paid to the City Treasurer.
<br />(n) The taxes on licenses accruing under the provisions
<br />of this -ordinance shall be due and payable, except where
<br />otherwise herein provided, on or before the first day of May,
<br />1940, and shall be paid by the person against whom as-
<br />sessed to the Treasurer of the city in his office on or before
<br />the first day of May.
<br />(o) Should any part of this ordinance be held uncon-
<br />stitutional or invalid, it shall nevertheless remain in full
<br />force and effect as to the remaining portions thereof.
<br />(p) All ordinances, or parts of ordinances, relating to
<br />licenses in conflict herewith are hereby repealed.
<br />Enacted March 4, 1940.
<br />A copy: Teste,
<br />Jas. E. BowEN, JR.,
<br />Clerk of the Council.
<br />Adopted by the Council March 4, 1940.
<br />Ayes: Mr. Gleason, Dr. Haden, Mr. Huff,
<br />and Mr. Peyton.
<br />Noes: Drone.
<br />ret i/dent
<br />AN ORDINANCE ADDING A NEW SECTION TO THE CITY CODE OF
<br />1932 DESIGNATED AS SECTION 450 (a), PROHIBITING THE PUBLICATION OF
<br />INFORMATION WITH RESPECT TO FIRE ALARM BOXES.
<br />BE IT ORDAINED by the Council of the City of Charlottesville that a new section be
<br />added to the City Code of 1932 which shall read as follows:
<br />SEC. 450 (a) INFORMATION WITH RESPECT TO FIRE ALARM BOXES.
<br />It shall be unlawful to.publish for sale or for distribution to the general
<br />public in any manner or as a part of any other publication designed for general
<br />distribution any list showing the numbers and locations of fire alarm boxes within
<br />the City, but this section shall not be construed to prohibit the publication of
<br />such a list and the delivery of copies thereof to the Chief of the Fire Department
<br />for distribution to members of the Fire Department and other authorized persons.
<br />Any person or persons who shall violate this section shall upon conviction be
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