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494 <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 />124. Vehicles r 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 />(e) Keeping Proper Records. <br />Every person liable for a license tax under this ordi- <br />nance which is based on actual or probable purchases or <br />sales, actual or probable commissions, gross receipts from <br />a business or profession, contracts or orders accepted or <br />graded in any other way, shall, where such tax is based <br />on actual or probable purchases, or sales, keep all invoices <br />and a record of all purchases and from whom made, a <br />record of all sales and where otherwise based, keep a <br />record of all commissions, gross receipts, and contracts or <br />orders accepted, from whom received and with whom made, <br />and the report of such purchases, sales, commissions, re- <br />ceipts, contracts or other accepted, required to be made for <br />the computation of said license tax, shall be taken from such <br />invoices and records, and general books of account. <br />All such invoices and records and general books of ac- <br />count shall be open to inspection and examination by the <br />Director of Finance, Commissioner of the Revenue, License <br />Inspector or any other officer of the City of Charlottesville <br />charged in any manner with the duty of assessing or col- <br />lecting license taxes. <br />Any person who shall fail or refuse to keep such invoices <br />and records as above provided, shall be assessed with and <br />pay a penalty of $25.00, in addition to the license tax im- <br />posed. <br />Motorcycles: $2.00; with sidecar...... 3.00 <br />After November 1, 1946 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, 1946, <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 />125. General Provisions. <br />(a) Definitions: <br />A like license shall be required of any firm, joint stock <br />company or corporation as provided for in this ordinance <br />for a person or firm. <br />The construction and definition of the subjects as taxed <br />under this ordinance shall be the same as is provided for <br />under the tax laws of the State of Virginia unless other- <br />wise provided. <br />(h) License Other Than Herein Listed: <br />On Pvery biiginessnrofeasion or orcimation for Nvhich a <br />license tax shall not have been nrovirlPd for in this orrli- <br />nance the ta.x shall be the same as that required by the <br />State Tax Laws. <br />(c) Non-Profit—Charity. <br />No tax or license shall be reauired of any business, trade <br />or occupation which is conducted solely for the purpose of <br />charity or for some purpose of a non-profit nature, pro- <br />vided however that the Commissioner of the Revenue shall <br />not exempt any such business. trade or occupation until after <br />the Council shall have nassed upon the character of such <br />business, trade or occupation. <br />(d) Failure to Secure Liceuwe Penally. <br />Any person, firm or corporation, conducting a business, <br />occupation or profession or operating any machine or device <br />or doincr anvthin¢ for the conduct of which a license tax is <br />required under this ordinance, without first obtaining such <br />license. shall be subiect to a penalty of five per centum of <br />the amount of the license tax then due, but such penalty <br />shall in no case be less than $2.00, and such penalty shall be <br />assessed and paid along with the license tax and shall be- <br />come a part of the license tax and there shall be collected <br />interest at six .per centum per annum on said tax and penalty <br />from date on which said tax becomes delinquent, and such <br />person, firm or corporation shall be guilty of a misdemeanor. <br />and shall be fined not less than $5.00 nor more that $100.00 <br />for each day he is in default; provided, however, that the <br />penalty of five per centum herein provided, shall not be <br />construed to apply to licenses for motor driven vehicles as <br />provided in Section 124 hereof. <br />(g) Beginning Business. <br />For the purpose of ascertaining the tax to be paid by <br />every person, firm or corporation beginning business whose <br />license tax is based on sales, purchases, gross receipts or <br />commissions, the license shall be based on the estimated <br />amount of sales, purchases, gross receipts or commissions <br />which will be made during the balance of the license year. <br />Every underestimate under this paragraph shall be subject <br />to correction by the Commissioner of Revenue whose duty <br />it shall be to review all estimated licenses and assess any <br />additional licenses as may be found to be due after the close <br />of the license year on the basis of true sales, purchases, gross <br />receipts or commissions. <br />(h) Reporting Delinquents. <br />And it shall be the duty of the Commissioner of Revenue <br />to report in writing to the Mayor and Chief of Police every <br />case of default as soon as it comes to his knowledge. The <br />Chief of Police shall cause such delinquent, whether re- <br />ported 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. It shall be the <br />duty of the police force in general to assist in the enforce- <br />ment of this ordinance. <br />(i) Record --Classified. <br />It shall be the duty of the Commissioner of the Revenue <br />to keep a book, in which he shall classify all the branches of <br />business and occupation upon which a license is imposed by <br />this ordinance, and show the amount of assessment made <br />upon each license, the name of the person assessed, and the <br />period for which such license was issued. <br />(j) Specific License. <br />Whenever a specific license is herein imposed such license <br />shall be in addition to the merchant's license unless other- <br />wise provided. <br />(k) Pro -ration. <br />Every license granted shall not be prorated for the un- <br />expired portion of the license year unless otherwise pro- <br />vided. <br />(l) Transfer. <br />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) Fees. <br />The Commissioner of the Revenue shall assess for each <br />license issued by him a fee of fifty cents, to be paid by the <br />party to whom said license is issued, which said fees shall <br />be paid to the City Treasurer. <br />(n) Due Date. <br />The taxes on licenses accruing under the provisions of <br />this ordinance shall be due and payable except where other- <br />wise herein provided, on or before the first day of May, 1946, <br />and shall be paid by the person against whom assessed to <br />the Treasurer of the City in his office on or before the first <br />day of May. <br />FJ <br />1 <br />1 <br />1 <br />(f) Evidence of Business. <br />Trucks: <br />1 ton or less ................................... <br />$ 5.00 <br />When any person, firm or corporation, shall by use of <br />of city newspapers, or local <br />11/., <br />tons .. <br />7.50 <br />10.00 <br />signs, circulars, cards or use <br />radio stations, advertise any business, it shall be considered <br />2 <br />tons <br />15.00 <br />prima facie evidence of their liability under the ordinance <br />21/, <br />tons <br />20.00 <br />of this city, and they shall be required to take out a license <br />3 <br />4 <br />tons ..... ..................................... <br />tons........ <br />................................... <br />25.00 <br />for such business. <br />All over 4 tons .......................... <br />50.00 <br />Motorcycles: $2.00; with sidecar...... 3.00 <br />After November 1, 1946 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, 1946, <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 />125. General Provisions. <br />(a) Definitions: <br />A like license shall be required of any firm, joint stock <br />company or corporation as provided for in this ordinance <br />for a person or firm. <br />The construction and definition of the subjects as taxed <br />under this ordinance shall be the same as is provided for <br />under the tax laws of the State of Virginia unless other- <br />wise provided. <br />(h) License Other Than Herein Listed: <br />On Pvery biiginessnrofeasion or orcimation for Nvhich a <br />license tax shall not have been nrovirlPd for in this orrli- <br />nance the ta.x shall be the same as that required by the <br />State Tax Laws. <br />(c) Non-Profit—Charity. <br />No tax or license shall be reauired of any business, trade <br />or occupation which is conducted solely for the purpose of <br />charity or for some purpose of a non-profit nature, pro- <br />vided however that the Commissioner of the Revenue shall <br />not exempt any such business. trade or occupation until after <br />the Council shall have nassed upon the character of such <br />business, trade or occupation. <br />(d) Failure to Secure Liceuwe Penally. <br />Any person, firm or corporation, conducting a business, <br />occupation or profession or operating any machine or device <br />or doincr anvthin¢ for the conduct of which a license tax is <br />required under this ordinance, without first obtaining such <br />license. shall be subiect to a penalty of five per centum of <br />the amount of the license tax then due, but such penalty <br />shall in no case be less than $2.00, and such penalty shall be <br />assessed and paid along with the license tax and shall be- <br />come a part of the license tax and there shall be collected <br />interest at six .per centum per annum on said tax and penalty <br />from date on which said tax becomes delinquent, and such <br />person, firm or corporation shall be guilty of a misdemeanor. <br />and shall be fined not less than $5.00 nor more that $100.00 <br />for each day he is in default; provided, however, that the <br />penalty of five per centum herein provided, shall not be <br />construed to apply to licenses for motor driven vehicles as <br />provided in Section 124 hereof. <br />(g) Beginning Business. <br />For the purpose of ascertaining the tax to be paid by <br />every person, firm or corporation beginning business whose <br />license tax is based on sales, purchases, gross receipts or <br />commissions, the license shall be based on the estimated <br />amount of sales, purchases, gross receipts or commissions <br />which will be made during the balance of the license year. <br />Every underestimate under this paragraph shall be subject <br />to correction by the Commissioner of Revenue whose duty <br />it shall be to review all estimated licenses and assess any <br />additional licenses as may be found to be due after the close <br />of the license year on the basis of true sales, purchases, gross <br />receipts or commissions. <br />(h) Reporting Delinquents. <br />And it shall be the duty of the Commissioner of Revenue <br />to report in writing to the Mayor and Chief of Police every <br />case of default as soon as it comes to his knowledge. The <br />Chief of Police shall cause such delinquent, whether re- <br />ported 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. It shall be the <br />duty of the police force in general to assist in the enforce- <br />ment of this ordinance. <br />(i) Record --Classified. <br />It shall be the duty of the Commissioner of the Revenue <br />to keep a book, in which he shall classify all the branches of <br />business and occupation upon which a license is imposed by <br />this ordinance, and show the amount of assessment made <br />upon each license, the name of the person assessed, and the <br />period for which such license was issued. <br />(j) Specific License. <br />Whenever a specific license is herein imposed such license <br />shall be in addition to the merchant's license unless other- <br />wise provided. <br />(k) Pro -ration. <br />Every license granted shall not be prorated for the un- <br />expired portion of the license year unless otherwise pro- <br />vided. <br />(l) Transfer. <br />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) Fees. <br />The Commissioner of the Revenue shall assess for each <br />license issued by him a fee of fifty cents, to be paid by the <br />party to whom said license is issued, which said fees shall <br />be paid to the City Treasurer. <br />(n) Due Date. <br />The taxes on licenses accruing under the provisions of <br />this ordinance shall be due and payable except where other- <br />wise herein provided, on or before the first day of May, 1946, <br />and shall be paid by the person against whom assessed to <br />the Treasurer of the City in his office on or before the first <br />day of May. <br />FJ <br />1 <br />1 <br />1 <br />