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TAXES ON LICENSES 33
<br />Trucks, not used for hire:
<br />1 ton or less ........_ .................................._.._.. ....._.......$ 5.00
<br />11/2 tons..................................._......._......._......._......._................. 7.50
<br />2 tons .......................... ......... _._...._._..........-............... _........... 10.00
<br />21/2 tons ........ ................................... ........._................................... 15.00
<br />3 tons ........- ................ _....... _.._.... .......... ..... .......................... 20.00
<br />31/2 tons .... .... ........ ............ _.......... ............... ..-................ ............. 25.00
<br />4 tons........ ....... ......... .................................. ........ 30.00
<br />All over 4 tons.......- ..... ............. ...._... ...._... ..... 50.00
<br />Motorcycles: $2.00; with sidecar .._............................... 3.00
<br />After November 1, 1948, the above rates shall be one-half
<br />of the original.
<br />Vehicles—For Hire:
<br />Automobiles, stationwagons and ambu-
<br />lances................. _....... _............. ........................... ........................... $25.00
<br />Trucks:
<br />1 ton or less........_..._ . ........................................................$27.50
<br />11/2 tons................................................................................ 30.00
<br />2 tons ........ ...................................... ........ ........._....... _....... ..... .. 32.50
<br />21/2 tons .... ........................................ ........... ...................... -........... 37.50
<br />3 tons.......................................................................................... 45.00
<br />31/2 tons ................. ...................................................... ...- ....... _..... 50.00
<br />4 tons ................................ _................................................. ...... 55.00
<br />• All over 4 tons ......................................... -........ 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 issued,
<br />or to another car purchased by the person to whom the said
<br />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, 1948, 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 />TAXES ON LICENSES 35
<br />centum per annum on said tax and penalty from date on which
<br />said tax becomes delinquent, and such person, firm or corpora-
<br />tion shall be guilty of a misdemeanor, and shall be fined not less
<br />than $5.00 nor more than $100.00 for each day he is in default;
<br />provided, however, that the penalty of five per centum herein
<br />provided, shall not be construed to apply to licenses for motor
<br />driven vehicles as provided in Section 123 hereof.
<br />(e) Keeping Proper Records.
<br />Every person liable for a license tax under this ordinance
<br />which is based on actual or probable purchases or sales, actual
<br />or probable commissions, gross receipts from a business or pro-
<br />fession, contracts or orders accepted or graded in any other
<br />way, shall, where such tax is based on actual or probable pur-
<br />chases, or sales, keep all invoices and a record of all purchases
<br />and from whom made, a record of all sales and where otherwise
<br />based, keep a record of all commissions, gross receipts, and con-
<br />tracts or orders accepted, from whom received and with whom
<br />made, and the report of such purchases, sales, commissions, re-
<br />ceipts, contracts or other accepted, required to be made for the
<br />computation of said license tax, shall be taken from such in-
<br />voices and records, and general books of account.
<br />All such invoices and records and general books of account
<br />shall be open to inspection and examination by the Director of
<br />Finance, Commissioner of the Revenue, License Inspector or
<br />any other officer of the City of Charlottesville charged in any
<br />manner with the duty of assessing or collecting 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 imposed.
<br />(€) Evidence of Business.
<br />When any person, firm or corporation, shall by use of signs,
<br />circulars, cards or use of city newspapers, or local radio sta-
<br />tions, advertise any business, it shall be considered prima facie
<br />evidence of their liability under the ordinance of this city, and
<br />they shall be required to take out a license 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 com-
<br />31
<br />34 CITY OF CHARLOTTESVILLE
<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 />124. 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 ordinance,
<br />the tax shall be the same as that required by the State Tax
<br />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, provided
<br />however that the Commissioner of the Revenue shall not ex-
<br />empt any such business, trade or occupation until after the
<br />Council shall have passed upon the character of such business,
<br />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 penalty of five per centum of
<br />the amount of the license tax then due, but such penalty shall
<br />in no case be less than $2.00, and such penalty shall be assessed
<br />and paid along with the license tax and shall become a part of
<br />the license tax and there shall be collected interest at six per
<br />36 CITY OF CHARLOTTESVILLE
<br />missions, the license shall be based on the estimated amount of
<br />sales, purchases, gross receipts or commissions which will be
<br />made during the balance of the license year. In the case of any
<br />merchant operating a seasonal or temporary business the esti-
<br />mated license tax paid shall not be less than $150.00. Every
<br />underestimate or overestimate under this paragraph shall be
<br />subject to correction by the Commissioner of Revenue whose
<br />duty 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, and any taxpayer who has overesti-
<br />mated shall be entitled to a refund of the amount so over-
<br />estimated.
<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 reported
<br />by the Commissioner of Revenue or otherwise brought to his
<br />attention, to be summoned before the Civil and Police Justice
<br />to show cause why they should not be fined under the provis-
<br />ions of this ordinance. It shall be the duty of the police force
<br />in general to assist in the enforcement 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 upon
<br />each license, the name of the person assessed, and the period for
<br />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 otherwise
<br />provided.
<br />(k) Pro -ration.
<br />Every license granted shall not be prorated for the unex-
<br />pired portion of the license year unless otherwise provided.
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