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<br />Any person, non-resident, hauling goods, or letting his
<br />vehicle or vehicles out for hire on the public streets of this
<br />city, shall be held liable under this ordinance.
<br />Every licensed wagon, dray, or other vehicle, shall have
<br />its license number plainly marked on metal or other material
<br />-and placed on the rear face of the rear axle thereof, or other
<br />conspicuous place. This paragraph not to apply to vehicles
<br />rented without driver.
<br />Such license number shall be applied by the Commis-
<br />sioner of Revenue.
<br />It shall be unlawful to transfer a tag from one vehicle to
<br />another, except in case of a vehicle being temporarily dis-
<br />abled.
<br />The Chief of Police is hereby designated Wagon Inspector
<br />and it shall be his duty to see that all vehicles for which a
<br />license is required under this section shall have their num-
<br />bers properly displayed, and if any vehicle be found without
<br />such number it shall be his duty to ascertain the name of
<br />the owner and require said license to be procured under pen-
<br />alty as provided in the general provisions of this ordinance.
<br />And in all cases where the number is not properly displayed
<br />the delinquent shall be fined not less than $1.50 nor more
<br />than $5.00.
<br />In the discharge of the duty thus imposed the Chief of
<br />Police shall have authority to call to his aid the several mem-
<br />bers of his force.
<br />125. Vehicles—Motor-Driven.
<br />Every owner of a motor -driven vehicle on or before the
<br />first day of May of each year or before he shall commence
<br />to operate his machine, shall obtain a license to operate the
<br />same by making application to the City Collector for a li-
<br />cense to operate and present State motor vehicle registra-
<br />tion card. The application must contain the name of the
<br />applicant, his residence, and if a corporation, its place of
<br />business, giving the name, factory number, if any, fixed by
<br />its maker, a brief description showing the style of the ma-
<br />chine, and weight, as computed by the provisions of the
<br />State lav now in force or in accordance with any modifica-
<br />tions that hereafter may be made by the State. After making
<br />application, and having paid into the treasury of the City
<br />the required license tax fee, the City Collector shall issue a
<br />certificate of registration and license. The method for ascer-
<br />taining the required license tax shall be the same as that
<br />provided for in the State law except the rate shall be as fol-
<br />lows:
<br />10 cents per 100 lbs., or major portion thereof. Minimum
<br />fee $3.00 per vehicle.
<br />Trucks: 1 ton or less, $3.00.
<br />Trucks: 11/, ton, $3.75.
<br />Trucks: 2 tons, $7.50.
<br />Trucks: 21/: tons, $10.00.
<br />Trucks: All over 21/; tons, $15.00.
<br />Motorcycle: $2.00; with sidecar, $3.00.
<br />After Aug. 1, 1942, ` 11, of original.
<br />After Nov. 1, 1942, 1<, of original.
<br />After Feb. 1, 1943, 1/4 of original.
<br />When number or license plate is lost a duplicate plate
<br />may be furnished by the City Collector upon the payment
<br />of fifty cents to the City Collector.
<br />The license under this section shall be transferable only
<br />to the purchaser of the car for which such license was
<br />issued, or to another car purchased by the person to whom
<br />the said license was issued upon the payment of fifty cents.
<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, 1942, 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 />126. General Provisions—Penalty.
<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 which
<br />a license tax shall not have been provided for in this ordi-
<br />nance, the tax shall be the same as that required by the State
<br />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
<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 Mayor to appoint one
<br />member of the police force of the City to act as license in-
<br />spector whose duty it shall be to familiarize himself with the
<br />various classifications of businesses and professions for
<br />which a city license is required and to ascertain whether
<br />any and all such businesses and professions conducted with-
<br />in the city are duly licensed, and if not to institute procedure
<br />as hereinafter set forth.
<br />And it shall be the duty of the Commissioner of the Reve-
<br />nue to report in writing to the Mayor and license inspector
<br />every case of default as soon as it comes to his knowledge.
<br />The License Inspector shall cause such delinquent, whether
<br />reported by the Commissioner of Revenue or otherwise
<br />brought to his attention, to be summoned before the Civil
<br />and Police Justice to show cause why they should not be
<br />fined under the provisions of this ordinance. However, the
<br />special detail of a policeman as license inspector shall not
<br />relieve the general force from the duty of enforcing this or
<br />any other ordinance, or from the cooperation with the license
<br />inspector in the enforcement hereof.
<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 unleAs
<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 at
<br />the same location for which the license was originally issued.
<br />The fee for such 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 />1942, 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 />(q) The Council shall have the right to refund to any
<br />person, firm or corporation, who shall have secured a license
<br />under the provisions hereof, and thereafter during the li-
<br />cense tax year, shall be compelled to discontinue the busi-
<br />ness for which the license was secured by reason of any
<br />statute or regulation applicable to all business of the same
<br />character adopted as a result of the present national emerg-
<br />ency, such portion of the license tax paid by such person,
<br />firm" or corporation as to the Council may seem proper con-
<br />sider the proportionate part of the year in which business
<br />was transacted.
<br />Enacted March 23, 1942.
<br />x
<br />A copy: Teste,
<br />JAS. E. BOWEN, JR.,
<br />Clerk of the Council.
<br />Adopted by the Council March 23, 19/.2
<br />Ayes: Mr. Gleason, Dr. Haden, Mr. Huff
<br />Mr. N sh & M. a on.
<br />Noes: None.
<br />IF -resident
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