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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 />
<br />
<br />121. Tobacco, Snuff, etc., Retailers.
<br />
<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 />
<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 />
<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 cigarettes a merchant's license in addition thereto
<br /> based on amount of sales.
<br />
<br />
<br />122. Undertakers, Embalmers and Funeral Directors.
<br />
<br />Every person, firm or corporation who is engaged in the
<br /> business as an undertaker, embalmer, or funeral director
<br /> shall pay a license tax of one hundred and twenty-five
<br /> dollars ($125.00), and in addition thereto, if the gross
<br /> receipts of such person, firm or corporation, for the
<br /> preceding calendar year, exceeded $10,000.00, an additional
<br /> sum of thirty cents (30c) for each $100.00 of excess of
<br /> such receipts over $10,000.00.
<br />
<br />
<br />123. Vehicles—Horse Drawn—For Hire.
<br />
<br />On every two-horse wagon or dray used for hire, ten
<br /> dollars ($10.00).
<br />
<br />
<br />124. Vehicles—Motor Driven.
<br />
<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
<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 />
<br />Automobiles, Stationwagons and Hearses, not used for
<br /> hire:
<br />
<br /> 10 cents per 100 pounds, or major portion thereof.
<br />
<br /> Minimum fee of $3.00 per vehicle.
<br />
<br />Trucks, not used for hire:
<br />
<br /> 1 ton or less ....................................... $ 5.00
<br />
<br /> 1 1/2 tons ............................................. 7.50
<br />
<br /> 2 tons .................................................. 10.00
<br />
<br /> 2 1/2 tons ............................................... 15.00
<br />
<br /> 3 tons .................................................. 20.00
<br />
<br /> 4 tons .................................................. 25.00
<br />
<br /> All over 4 tons .................................... 50.00
<br />
<br />Motorcycles: $2.00; with sidecar ................. 3.00
<br />
<br />After November 1, 1947, the above rates shall be one-
<br /> half of the original.
<br />
<br />Vehicles—For Hire:
<br />
<br /> Automobiles, Stationwagons and ambu-
<br /> lances.................................................... $25.00
<br />
<br />Trucks:
<br />
<br /> 1 ton or less.........................................$27.50
<br />
<br /> 1 1/2 tons .............................................. 30.00
<br />
<br /> 2 tons .................................................... 32.50
<br />
<br /> 2 1/2 tons ................................................. 37.50
<br />
<br /> 3 tons .................................................. 45.00
<br />
<br /> 4 tons .................................................. 50.00
<br />
<br /> All over 4 tons .................................... 75.00
<br />
<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 />
<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 />
<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 />
<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,
<br /> and shall be paid by the persons against whom assessed to
<br /> the Director of Finance in his office on or before the first
<br /> day of May.
<br />
<br />No part of the tax assessable or collected under this sec-
<br /> tion shall be expended by the said City for any purpose
<br /> other than improvement and maintenance of streets.
<br />
<br />
<br />125. General Provisions.
<br />
<br /> (a) Definitions:
<br />
<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 />
<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 />
<br /> (b) License Other Than Herein Listed:
<br />
<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 />
<br /> (c) Non-Profit—Charity.
<br />
<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
<br /> after the Council shall have passed upon the character of
<br /> such business, trade or occupation.
<br />
<br /> (d) Failure to Secure License—Penalty.
<br />
<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 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
<br /> be assessed and paid along with the license tax and shall
<br /> become a part of the license tax and there shall be collected
<br /> interest at six per centum per annum on said tax and
<br /> penalty from date on which said tax becomes delinquent,
<br /> and such person, firm or corporation shall be guilty of a
<br /> misdemeanor, and shall be fined not less than $5.00 nor
<br /> more than $100.00 for each day he is in default; provided,
<br /> however, that the penalty of five per centum herein
<br /> provided, shall not be construed to apply to licenses for
<br /> motor driven vehicles as provided in Section 124 hereof.
<br />
<br /> (e) Keeping Proper Records.
<br />
<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
<br /> such invoices and records, and general books of account.
<br />
<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 />
<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
<br /> imposed.
<br />
<br /> (f) Evidence of Business.
<br />
<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 take out a license
<br /> for such business.
<br />
<br /> (g) Beginning Business.
<br />
<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 />
<br /> (h) Reporting Delinquents.
<br />
<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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