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Trucks, not used for hire:
<br />
<br /> 1 ton or less ................................................................$ 5.00
<br />
<br /> 1½ tons.......................................................................... 7.50
<br />
<br /> 2 tons ............................................................................ 10.00
<br />
<br /> 2½ tons .......................................................................... 15.00
<br />
<br /> 3 tons ............................................................................. 20.00
<br />
<br /> 3½ tons ........................................................................... 25.00
<br />
<br /> 4 tons.............................................................................. 30.00
<br />
<br /> All over 4 tons.............................................................. 50.00
<br />
<br />Motorcycles: $2.00; with sidecar ................................ 3.00
<br />
<br />After November 1, 1948, the above rates shall be one-half
<br /> 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 /> 1½ tons........................................................................... 30.00
<br />
<br /> 2 tons .............................................................................. 32.50
<br />
<br /> 2½ tons ............................................................................ 37.50
<br />
<br /> 3 tons............................................................................... 45.00
<br />
<br /> 3½ tons ............................................................................. 50.00
<br />
<br /> 4 tons ............................................................................... 55.00
<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 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 />
<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 /> 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 other
<br /> than improvement and maintenance of streets.
<br />
<br />
<br />124. 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 ordinance,
<br /> the tax shall be the same as that required by the State Tax
<br /> 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, 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 />
<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 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 /> 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 />
<br /> (e) Keeping Proper Records.
<br />
<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 />
<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 />
<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 />
<br /> (f) Evidence of Business.
<br />
<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 />
<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 com-
<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 />
<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 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 />
<br /> (i) Record—Classified.
<br />
<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 />
<br /> (j) Specific License.
<br />
<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 />
<br /> (k) Pro-ration.
<br />
<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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