1943 ORDINANCES - Laserfiche WebLink

Home Browse Search

31? When number or license plate is lost a duplicate plate may be furnished by the City Collector upon the payment of fifty cents to the City Collector. The license under this section shall be transferable only to the purchaser of the car for which such license was issued, or to another car purchased by the person to whom the said license was issued upon the payment of fifty cents. 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, 1943, 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 section shall be expended by the said City for any purpose other than improvement and maintenance of streets. 121. General Provisions Penalty. (a) A like license shall be required of any firm, joint stock com- pany or corporation as provided for in this ordinance 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 otherwise 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 purpose of charity or for some purpose of a non-profit nature, provided however that the Com- missioner of the Revenue shall not exempt any such business, trade or occupation until after the Council shall have passed upon the char- acter of such business, trade or occupation. (e) Any person, firm or corporation, conducting a business, oc- cupation or profession or operating any machine or device or doing any'6ing 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, and 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) When any person, firm or corporation, shall, by use of signs, circulars, cards or use of city newspapers, advertise any business, it shall be considered prima facie evidence of their liability under the ordnance 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 mer- chant or restaurant owner beginning business, the license tax shall be based on the estimated amount of sales, for a retail merchant, and purchases, for a whoesale merchant, that will be so made during the balance of the license year. Every underestimate under this paragraph shall be subject to correction by the Commissioner of Revenue whose duty it shall be to assess retail and wholesale merchants with such ad- ditional 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 Mayor to appoint one member of the police force of the City to act as license inspector whose duty it shall be to familiarize himself with the various classifications of busi- nesses and professions for which a city license is required and to ascer- tain whether any and all such businesses and professions conducted within the city are duly licensed, and if not to institute procedure as hereinafter set forth. And it shall be the duty of the Commissioner of the Revenue to report in writing to the Mayor and license inspector every case of default as soon as it comes to his knowledge. The License Inspector shall cause such delinquent, whether reported by the Commissioner of Revenue or otherwise brought to his attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provisions of this ordinance. However, the special detail of a policeman as license inspector shall not relieve the general force from the duty of enforcing this or any other ordinance, or from the cooperation with the license inspector in the enforcement hereof. (i) 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 assessment made upon each license, the name of the person assessed, 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 provided. (1) No City license shall be transferred from any person, firm or corporation, to another person, firm or corporation, except for the continuation of the same business at the same location for which the license was originally issued. The fee for such transfer shall be fifty cents. (m) The Commissioner of the Revenue shall assess for each li- cense 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. (n) 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, 1943, 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. (o) Should any part of this ordinance be held unconstitutional or invalid, it shall nevertheless remain in full force and effect as to the remaining portions thereof. (p) All ordinances or parts of ordinances, relating to licenses in conflict herewith are hereby repealed. (q) The Council shall have the right to refund to any person, firm or corporation, who shall have secured a license under the pro- visions hereof, and thereafter during the license tax year, shall be compelled to discontinue the business for which the license was se- cured by reason of any statute or regulation applicable to all business of the same character adopted as a result of the present national emergency, such portion of the license tax paid by such person, firm or corporation as the Council may deem proper considering the pro- portionate part of the year in which business was transacted. Enacted March 15, 1943. A copy: 'Ieste, JAS. E. BOWEN, JR., Clerk of the Council. Adopted by the Council March 15, 1943• Ayes: Pyr. Adams, lir. Gleason, Dr. Huff, and Mr. Dorris. Noes,: None. resiaen AN ORDINANCE AMENDING AND REENACTING SECTIONS 315 AND 316 OF THE CITY CODE OF 1932 AS HERETOFORE ASENDED ENTITLED "PRISONERStt. BE IT ORDAINED by the Council of the City of Ch,..rlottesville that Sections 315 and 316 of the City Code of 1932 as heretofore amended, entitled 1TPrisonerstt, be:nd the same are hereby amended and reenacted so as to read as follows: SEC. 315. Prisoners - Credit for Good Conduct - Additional Allowance. Prisoners shall be allowed a credit upon their term of imprisonment at the rate of ten days per month for good conduct, and in addition thereto shall be allowed a credit on the fine and costs, if any, due by them, of 75¢ per day for each day of confinement whether the same be on account of sentence imposed or for failure to ,.,ay fine or costs, but nothing herein contained shall prevent the City from collecting said fine and costs or any part thereof by Civil Proceedings; provided, however, that in the event of the willful failure of any prisoner to work the credit allowed shall be 250 per day. 1 1 1 1 1