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In the discharge of the duty thus imposed the Chief of Police shall have authority to call to his aid the several members of his force. 124. Vehicles — Motor Driven. Every owner of a motor-driven vehicle on or before the first day of May each year or before he shall commence to operate his machine, shall obtain a license to operate the same by making application to the Director of Finance for a license to operate and present State motor vehicle registra- tion card. The application must contain the name of the applicant, his residence, and if a corporation, its place of business, giving the name, factory number, if any, fixed by its maker, a brief description showing the style of the ma- chine, and weight, as computed by the provisions of the State law now in force or in accordance with any modifica- tions that hereafter may be made by the State. After mak- ing application, and having paid into the treasury of the City the required license tax fee, the Director of Finance shall issue a certificate of registration and license. The rate shall be as follows: Automobiles and Stationwagons: 10 cents per 100 pounds, or major portion thereof Minimum fee of $3.00 per vehicle. Trucks: 1 ton or less ................................................. $ 5.00 1½ tons ........................................................ 7.50 2 tons .......................................................... 10.00 2½ tons ........................................................ 15.00 3 tons .......................................................... 20.00 4 tons .......................................................... 25.00 All over 4 tons ............................................ 50.00 Motorcycles: $2.00; with sidecar...... 3.00 After November 1, 1946 the above rate shall be one-half of the original. When number or license plate is lost a duplicate plate may be furnished by the Director of Finance upon the pay- ment of fifty cents to the Director of Finance. 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 other- wise herein provided, on or before the first day of May, 1946, and shall be paid by the persons against whom assessed to the Director of Finance 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. 125. General Provisions. (a) Definitions: A like license shall be required of any firm, joint stock company or corporation as provided for in this ordinance for a person or firm. 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 other- wise provided. (b) License Other Than Herein Listed: On every business, profession or occupation for which a license tax shall not have been provided for in this ordi- nance the tax shall be the same as that required by the State Tax Laws. (c) Non-Profit—Charity. 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, pro- vided however that the Commissioner of the Revenue shall not exempt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation. (d) Failure to Secure License Penalty. Any person, firm or corporation, conducting a business, occupation or profession or operating any machine or device or doing anything 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, but such penalty shall in no case be less than $2.00, and such penalty shall be assessed and paid along with the license tax and shall be- come a part of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and such person, firm or corporation shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be construed to apply to licenses for motor driven vehicles as provided in Section 124 hereof. (e) Keeping Proper Records. Every person liable for a license tax under this ordi- nance which is based on actual or probable purchases or sales, actual or probable commissions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall, where such tax is based on actual or probable purchases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where otherwise based, keep a record of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, commissions, re- ceipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such invoices and records, and general books of account. All such invoices and records and general books of ac- count shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or col- lecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty of $25.00, in addition to the license tax im- posed. (f) Evidence of Business. When any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio stations, advertise any business, it shall be considered prima facie evidence of their liability under the ordinance of this city, and they shall be required to take out a license for such business. (g) Beginning Business. For the purpose of ascertaining the tax to be paid by every person, firm or corporation beginning business whose license tax is based on sales, purchases, gross receipts or commissions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions which will be 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 review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions. (h) Reporting Delinquents. And it shall be the duty of the Commissioner of Revenue to report in writing to the Mayor and Chief of Police every case of default as soon as it comes to his knowledge. The Chief of Police shall cause such delinquent, whether re- ported 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. It shall be the duty of the police force in general to assist in the enforce- ment of this ordinance. (i) Record—Classified. 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) Specific License. Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless other- wise provided. (k) Pro-ration. Every license granted shall not be prorated for the un- expired portion of the license year unless otherwise pro- vided. (l) Transfer. 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) Fees. The Commissioner of the Revenue shall assess for each license 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) Due Date. The taxes on licenses accruing under the provisions of this ordinance shall be due and payable except where other- wise herein provided, on or before the first day of May, 1946, 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.