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124. General Provisions—Penalty.
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<br />(a) A like license shall be required of any firm, joint
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<br />stock company or corporation as provided for in this ordi-
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<br />nance for a person or firm.
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<br />No license shall be issued for less than 3 months except
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<br />as herein otherwise provided.
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<br />(b) The construction and definition of the subjects as
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<br />taxed under this ordinance shall be the same as is provided
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<br />for under the tax laws of the State of Virginia unless other-
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<br />wise provided.
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<br />(c) On every business, profession or occupation for
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<br />which a license tax shall not have been provided for in this
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<br />ordinance, the tax shall be the same as that required by the
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<br />State Tax Laws.
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<br />(d) No tax or license shall be required of any business,
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<br />trade or occupation which is conducted solely for the pur-
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<br />pose of charity or for some purpose of a non-profit nature,
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<br />provided however that the Commissioner of the Revenue
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<br />shall not exempt any such business, trade or occupation
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<br />until after the Council shall have passed upon the character
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<br />of such business, trade or occupation.
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<br />(e) Any person, firm or corporation, conducting a busi-
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<br />ness, occupation or profession or operating any machine or
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<br />device or doing anything for the conduct of which a license
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<br />tax is required under this ordinance, without first obtaining
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<br />such license, shall be subject to a penalty of five per centum
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<br />of the amount of the license tax then due, and such penalty
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<br />shall be assessed and paid along with the license tax and
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<br />shall become a part of the license tax, and such person, firm
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<br />or corporation shall be guilty of a misdemeanor, and shall
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<br />be fined not less than $2.50 nor more than $100.00 for each
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<br />day he is in default; provided, however, that the penalty of
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<br />five per centum herein provided, shall not be construed to
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<br />apply to licenses for motor driven vehicles as provided in
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<br />Section 123 hereof.
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<br />(f) When any person, firm or corporation, shall, by use
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<br />of signs, circulars, cards or use of city newspapers, or local
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<br />radio stations, advertise any business, it shall be considered
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<br />prima facie evidence of their liability under the ordinance
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<br />of this city, and they shall be required to take out a license
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<br />for such business.
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<br />(g) For the purpose of ascertaining the tax to be paid
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<br />by a merchant or restaurant owner beginning business, the
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<br />license tax shall be based on the estimated amount of sales,
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<br />for a retail merchant, and purchases, for a wholesale mer-
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<br />chant, that will be so made during the balance of the license
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<br />year. Every underestimate under this paragraph shall be
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<br />subject to correction by the Commissioner of Revenue whose
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<br />duty it shall be to assess retail and wholesale merchants
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<br />and restaurants with such additional taxes as may be found
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<br />to be due after the close of the license year on the basis of
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<br />the true sales or purchases.
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<br />(h) It shall be the duty of the Mayor to appoint one mem-
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<br />ber of the police force of the City to act as license inspector
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<br />whose duty it shall be to familiarize himself with the various
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<br />classifications of businesses and professions for which a city
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<br />license is required and to ascertain whether any and all such
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<br />businesses and professions conducted within the city are
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<br />duly licensed, and if to institute procedure as hereinafter
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<br />set forth.
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<br />And it shall be the duty of the Commissioner of the Rev-
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<br />enue to report in writing to the Mayor and license inspector
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<br />every case of default as soon as it comes to his knowledge.
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<br />The License Inspector shall cause such delinquent, whether
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<br />reported by the Commissioner of Revenue or otherwise
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<br />brought to his attention, to be summoned before the Civil
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<br />and Police Justice to show cause why they should not be
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<br />fined under the provisions of this ordinance. However, the
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<br />special detail of a policeman as license inspector shall not
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<br />relieve the general force from the duty of enforcing this or
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<br />any other ordinance, or from the cooperation with the li-
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<br />cense inspector in the enforcement hereof.
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<br />(i) It shall be the duty of the Commissioner of the Rev-
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<br />enue to keep a book, in which he shall classify all the
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<br />branches of business and occupation upon which a license
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<br />is imposed by this ordinance, and show the amount of as-
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<br />sessment made upon each license, the name of the person
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<br />assessed, and the period for which such license was issued.
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<br />(j) Whenever a specific license is herein imposed such
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<br />license shall be in addition to the merchant's license unless
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<br />otherwise provided.
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<br />(k) Every license granted shall not be prorated for the
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<br />unexpired portion of the license year unless otherwise pro-
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<br />vided.
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<br />(l) No City license shall be transferred from any person,
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<br />firm or corporation, to another person, firm or corporation,
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<br />except for the continuation of the same business at the same
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<br />location for which the license was originally issued. The
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<br />fee for such transfer shall be fifty cents.
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<br />(m) The Commissioner of the Revenue shall assess for
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<br />each license issued by him a fee of fifty cents, to be paid by
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<br />the party to whom said license is issued, which said fees
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<br />shall be paid to the City Treasurer.
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<br />(n) The taxes on licenses accruing under the provisions
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<br />of this ordinance shall be due and payable except where
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<br />otherwise herein provided, on or before the first day of May,
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<br />1944, and shall be paid by the person against whom assessed
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<br />to the Treasurer of the city in his office on or before the first
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<br />day of May.
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<br />(o) Should any part of this ordinance be held unconstitu-
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<br />tional or invalid, it shall nevertheless remain in full force
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<br />and effect as to the remaining portions thereof.
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<br />(p) All ordinances or parts of ordinances, relating to
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<br />licenses in conflict herewith are hereby repealed.
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<br />(q) The Council shall have the right to refund to any
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<br />person, firm or corporation, who shall have secured a license
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<br />under the provisions hereof, and thereafter during the li-
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<br />cense tax year, shall be compelled to discontinue the busi-
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<br />ness for which the license was secured by reason of any
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<br />statute or regulation applicable to all business of the same
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<br />character adopted as a result of the present national emer-
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<br />gency, such portion of the license tax paid by such person,
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<br />firm or corporation as the Council may deem proper con-
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<br />sidering the proportionate part of the year in which busi-
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<br />ness was transacted.
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<br />Enacted March 20, 1944.
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<br />A copy: Teste.
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<br />JAS. E. BOWEN, JR.,
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<br />Clerk of the Council.
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<br />Adopted by the Council March 20, 1944
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<br />Ayes: Mr. Adams, Mr. Gleason, Mr. Morris and
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<br />Mr. Watson.
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<br />Noes: None.
<br />Clerk Signature
<br />President Signature
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<br />AN ORDINANCE REPEALING SECTION 337 OF THE
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<br />CITY CODE OF 1932.
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<br />BE IT ORDAINED by the Council of the City of Charlottesville that Section 337
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<br />of the City Code of 1932 relating to tapping mains for water service by pipe of greater
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<br />diameter than 3/4 inch be and the same is hereby repealed.
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<br />Adopted by the Council April 17, 1944
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<br />Ayes: Mr. Adams, Mr. Gleason, Mr. Morris and
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<br />Mr. Watson.
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<br />Noes: None.
<br />Clerk Signature
<br />President Signature
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