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or exhibitions for charitable, educational, or benevolent
<br />purposes, and with the further exception of road or tab
<br />shows held in conjunction with the usual cinema attraction,
<br />where the price of admission for the entire performance
<br />does not exceed fifty cents. But on every such performance
<br />or exhibition, attendance upon which is solicited by a barker
<br />or by public crying in the streets of the City, or in such a
<br />manner as to be heard on the streets of the City, there
<br />shall be paid twenty-five dollars ($25.00) per day.
<br />121. Tobacco, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco, snuff, cigars, or cigarettes, without having obtained
<br />a specific license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars
<br />or cigarettes shall be for said privilege a specific tax of five
<br />dollars ($5.00), which shall be assessed and collected as
<br />other assessments upon license, but which shall not be in
<br />lieu of merchant's license on sales.
<br />This section shall be construed to require of any person
<br />taking out this special license tax to sell tobacco, snuff,
<br />cigars or citrarettes a merchant's license in addition thereto
<br />based on amount of sales.
<br />122. Undertakers, Embalmers and Funeral Directors.
<br />Every person, firm or corporation who is engaged in the
<br />business as an undertaker, embalmer, or funeral director
<br />shall nav a license tax of one hundred and twenty-five dol-
<br />lars ($1.25.00), and in addition thereto, if the gross receipts
<br />of s ,ch person, firm or corporation, for the preceding cal-
<br />endar year, exceeded $10,000.00, an additional sum of
<br />thirty cents (30c) for each $100.00 of excess of such re-
<br />ceipts over $10,000.00.
<br />123. Vehicles—Horse Drawn—For Hire.
<br />On every two -horse wagon or dray used for hire, ten
<br />dollars ($1.0.00) .
<br />124. Vehicles-1Vlota - Driven.
<br />Every owner of a motor -driven vehicle :)n 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
<br />a license to operate and present State motor vehicle regis-
<br />tration 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
<br />machine, 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
<br />rates shall be as follows:
<br />Automobiles, Stationwagons and Hearses, not used for
<br />hire:
<br />1.0 cents per 100 Rounds, or major portion thereof.
<br />Minimum fee of $3.00 per vehicle.
<br />Trucks, not used for hire:
<br />1 ton or less ....................................... $ 5.00
<br />11/3 tons .............................................. ... 7.50
<br />2 tons ............................................ ..... 10.00
<br />21/� tons ................................................. 15.00
<br />3 tons ................................................... 20.00
<br />4 tons ................................................. 25.00
<br />All over 4 tons ................................. 50.00
<br />Motorcycles: $2.00; with sidecar ................. 3.00
<br />After November 1, 1947, the above rates shall be one-
<br />half of the original.
<br />Vehicles—For Hire:
<br />Automobiles, Stationwagons and ambu-
<br />lances....................................................
<br />.$25.00
<br />Trucks:
<br />1 ton or less.........................................$27.50
<br />11/2 tons ........................................... ....
<br />30.00
<br />2 tons ....................................................
<br />32.50
<br />21/,2 tons ....................................................
<br />37.50
<br />3 tons ...................................................
<br />45.00
<br />4 tons ..................................................
<br />50.00
<br />All over 4 tons .................................
<br />75.00
<br />For the purposes of this section every vehicle for which
<br />a state for hire license is required shall be considered a
<br />vehicle used for hire. Only one city license shall be required
<br />for each vehicle.
<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 otherwise
<br />herein provided, on or before the first day of May, 1947, and
<br />shall be paid by the persons against whom assessed to the
<br />Director of Finance in his office on or before the first day
<br />of May.
<br />No part of the tax assessable or collected under this sec-
<br />tion shall be expended by the said City for any purpose other
<br />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 />(b) License Other Than Herein Listed:
<br />On every business, profession or occupation for which a
<br />license tax shall not have been provided for in this ordi-
<br />nance, the tax 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 required 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 passed upon the character of such
<br />business, trade or occupation.
<br />(d) Failure to Secure License—Penalty.
<br />Any person, firm or corporation, conducting a business,
<br />occupation or profession or operating any machine or device
<br />or doing anything for the conduct of which a license tax is
<br />required under this ordinance, without first obtaining such
<br />license, shall be subject to a penaltiy 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 than $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 />(e) Keeping Proper Records.
<br />Every person liable for a license tax tinder 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 k_ep 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 />(f) Evidence of Business.
<br />When any person, firm or corporation, shall by use of
<br />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 tike out a license
<br />for such business.
<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 />In the case of any merchant operating a seasonal or tempo-
<br />rary business the estimated license tax paid shall not be
<br />less than $150.00. Every underestimate or overestimate
<br />under this paragraph shall be subject to correction by the
<br />Commissioner of Revenue whose duty it shall be to review
<br />all estimated licenses and assess any additional licenses as
<br />may be found to be due after the close of the license year
<br />on the basis of true sales, purchases, gross receipts or com-
<br />missions, and any taxpayer who has overestimated shall be
<br />entitled to a refund of the amount so overestimated.
<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
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