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<br />In the discharge of the duty thus imposed the Chief of
<br />Police shall have authority to call to his aid the several
<br />members of his force.
<br />123. Vehicles Motor Driven.
<br />Every owner of a motor -driven vehicle on or before the
<br />first day of May each year or before he shall commence to
<br />operate his machine, shall obtain a license to operate the
<br />same by making application to the Director of Finance for a
<br />license 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 law now in force or in accordance with any modifica-
<br />tions that hereafter may be made by the State. After mak-
<br />ing application, and having paid into the treasury of the
<br />City the required license tax fee, the Director of Finance
<br />shall issue a certificate of registration and license. The rate
<br />shall be as follows:
<br />Automobiles and Stationwagons :
<br />10 cents per 100 pounds, or major portion thereof.
<br />Minimum fee of $3.00 per vehicle.
<br />Trucks:
<br />1
<br />ton or less ........................
<br />$ 5.00
<br />11/2
<br />tons ..................................
<br />7.50
<br />2
<br />tons ..................................
<br />10.00
<br />2142
<br />tons ..................................
<br />15.00
<br />3
<br />tons ..................................
<br />20.00
<br />4
<br />tons ..................................
<br />25.00
<br />All over 4 tons ..................
<br />30.00
<br />Motorcycles: $2.00; with sidecar 3.00
<br />After November 1, 1945 the above rate shall be one-half
<br />of the original.
<br />When number or license plate is lost a duplicate plate
<br />may be furnished by the Director of Finance upon the pay-
<br />ment of fifty cents to the Director of Finance.
<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
<br />this section shall be due and payable, except where other-
<br />wise herein provided, on or before the first day of May, 1945,
<br />and shall be paid by the persons against whom assessed
<br />to the Director of Finance in his office on or before the first
<br />day of May.
<br />No part of the tax assessable or collected under this
<br />section shall be expended by the said City for any purpose
<br />other than improvement and maintenance of streets.
<br />124. 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
<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.
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<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 every person, firm or corporation beginning business
<br />whose license tax is based on sales, purchases, gross re-
<br />ceipts or commissions, the license shall be based on the es-
<br />timated amount of sales, purchases, gross receipts or com-
<br />missions which will be made during the balance of the
<br />license year. Every underestimate under this paragraph
<br />shall be subject to correction by the Commissioner of
<br />Revenue whose duty it shall be to review all estimated
<br />licenses and assess any additional licenses as may be found
<br />to be due after the close of the license year on the basis of
<br />true sales, purchases, gross receipts or commissions.
<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
<br />the 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
<br />within the city are duly licensed, and if to institute proce-
<br />dure as hereinafter set forth.
<br />And it shall be the duty of the Commissioner of the Rev-
<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
<br />license 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
<br />provided.
<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 />1945, 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
<br />license 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 19, 1945.
<br />A copy: Teste.
<br />JAS. E. BOWEN, JR.,
<br />Clerk of the Council.
<br />Adopted by the Council March 19, 1945
<br />Ayes: Mr. Adams Mr. Gleason, Mr. Hildreth,
<br />Mr. Morris and Mr. Watson.
<br />Noes: None.
<br />esident
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