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<br />124. Genual PtovWens—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
<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
<br />until 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
<br />be fined not less than $2.50 nor more than $100.00 for each
<br />day he is in default; provided, however, that the penalty of
<br />five per centum herein provided, shall not be construed to
<br />apply to licenses for motor driven vehicles as provided in
<br />Section 123 hereof.
<br />(f) When any person, firm or corporation, shall, by use
<br />of signs, circulars, cards or use of city newspapers, or local
<br />radio stations, advertise any business, it shall be considered
<br />prima facie evidence of their liability under the ordinance
<br />of this city, and they shall be required to take out a license
<br />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 />and restaurants with such additional taxes as may be found
<br />to be due after the close of the license year on the basis of
<br />the true sales or purchases.
<br />(h) It shall be the duty of the Mayor to appoint one mem-
<br />ber of the police force of the City to act as license inspector
<br />whose duty it shall be to familiarize himself with the various
<br />classifications of businesses and professions for which a city
<br />license is required and to ascertain whether any and all such
<br />businesses and professions conducted within the city are
<br />duly licensed, and if to institute procedure as hereinafter
<br />set forth.
<br />And it shall be the duty of the Commissioner of the Rev-
<br />329
<br />enue 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 li-
<br />cense 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
<br />is imposed by this ordinance, and show the amount of as-
<br />sessment made upon each license, the name of the person
<br />assessed, 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 person,
<br />firm or corporation, to another person, firm or corporation,
<br />except for the continuation of the same business at the same
<br />location for which the license was originally issued. The
<br />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 />1944, and shall be paid by the person against whom assessed
<br />to the Treasurer of the city in his office on or before the first
<br />day of May.
<br />(o) Should any part of this ordinance be held unconstitu-
<br />tional or invalid, it shall nevertheless remain in full force
<br />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 emer-
<br />gency, such portion of the license tax paid by such person,
<br />firm or corporation as the Council may deem proper con-
<br />sidering the proportionate part of the year in which busi-
<br />ness was transacted.
<br />Enacted March 20, 1944.
<br />A copy: Teste.
<br />JAS. E. BOWEN, JR.,
<br />Clerk of the Council.
<br />Adopted by the Council March 20, 1944
<br />Ayes: Mr. Adams, Mr. Gleason, Mr. Morris and
<br />Mr. Watson.
<br />Noes: N(Me.
<br />s
<br />AN ORDINANCE REPEALING SECTION 337 OF THE
<br />CITY CODE OF 1932.
<br />BE IT ORDINANED by the Council of the City of Charlottesville that Section 337
<br />of the City Code of 1932 relating to tapping mains for water service by pipe of greater
<br />diameter than 3/4 inch be and the same is hereby repealed.
<br />Adopted by the Council April 17, 1941+
<br />Ayes: Mr. Adams, Mr. Gleason, Mr. Morris and
<br />Mr. Watson.
<br />Noes: None.
<br />President
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