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<br />(1) Transfer.
<br />TAXES ON LICENSES 37
<br />No City license shall be transferred from any person, firm
<br />or corporation to another person, firm or corporation, except
<br />for the continuation of the same business at the same location
<br />for which the license was originally issued. The fee for such
<br />transfer shall be fifty cents.
<br />(m) Fees.
<br />The Commissioner of the Revenue sh4ll assess for each
<br />license issued by him a fee of fifty cents, to be paid by the
<br />party to whom the 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 this
<br />ordinance shall be due and payable except where otherwise
<br />herein provided, on or before the first day of June, 1948, and
<br />shall be paid by the person against whom assessed to the Treas-
<br />urer of the City in his office on or before the first day of June.
<br />(o) Savings Clause.
<br />Should any part of this ordinance be held unconstitutional
<br />or invalid, it shall nevertheless remain in full force and effect
<br />as to the remaining portions thereof.
<br />(p) License Inspector.
<br />The Mayor may appoint for such period as he may deem
<br />advisable, at such compensation as the Council may approve a
<br />License Inspector whose duty it shall be to investigate and as-
<br />certain whether each person, firm or corporation, engaged in
<br />any business or profession for which a license is required under
<br />this or any other ordinance of the City of Charlottesville has
<br />secured a proper license. And in any case in which the amount
<br />of tax for such license is based on sales or purchases or the
<br />amount of business done, the said License Inspector shall have
<br />the power to summon the person, firm or corporation engaged
<br />in such business or profession before him for examination
<br />under oath, and require the production of any books, accounts,
<br />or records of such person, firm or corporation for inspection by
<br />said License Inspector.
<br />And the said License Inspector is further authorized and
<br />TAXES ON LICENSES 39
<br />and oath shall be separately made and signed.
<br />(r) Penalty for failure to file statement required or making
<br />a false statement.
<br />If any person subject to the payment of a license tax re-
<br />quired under this ordinance, shall fail or refuse to file the
<br />statement or statements required by this ordinance, or who
<br />shall make any false statement in the affidavit required by this
<br />ordinance, shall upon conviction thereof be fined not less than
<br />$25.00 nor more than $500.00 or confined in jail for not more
<br />than six months, or both, in the discretion of the court or jury.
<br />All ordinances or parts of ordinances relating to licenses in
<br />conflict herewith are hereby repealed.
<br />Enacted March 1, 1948.
<br />A copy: Teste.
<br />JAS. E. BOWEN, JR.,
<br />Clerk of the Council.
<br />C4W*�
<br />38 CITY OF CHARLOTTESVILLE
<br />empowered to make such other and further investigations, ex-
<br />aminations and audits of the records, books, and accounts of
<br />such person, firm or corporation as he shall deem proper in
<br />order to determine accurately the amount of license taxes prop-
<br />erly payable.
<br />If it shall appear that purchases, sales, or amount of busi-
<br />ness or any other matter pertinent to the assessment of license
<br />taxes have been incorrectly reported or returned the said In-
<br />spector shall report his findings to the Director of Finance, who
<br />shall, if he be satisfied that an incorrect report or return has
<br />been made, direct the Commissioner of Revenue to assess a
<br />proper license tax in accordance with the findings of the In-
<br />spector.
<br />Any person, firm or corporation who shall fail to appear
<br />before said Inspector to produce such records, books and papers,
<br />when duly summoned or shall refuse to permit said Inspector
<br />to make such other and further investigation and audit of said
<br />books and papers as aforesaid, shall upon conviction thereof be
<br />fined not less than $10.00 nor more than $200.00.
<br />In performance of the duties hereby imposed, the License
<br />Inspector shall be subject to the supervision and direction of
<br />the Director of Finance.
<br />(q) Oath to Application.
<br />Every person liable to a license tax under this ordinance
<br />shall make application in writing therefor and each such license
<br />is based upon the amount of his actual or probable purchases,
<br />or sales, or of his actual or probable commissions, or of the gross
<br />receipts from his business or profession, or graded in any other
<br />way, shall before he shall be granted such license, be required
<br />to make oath in writing before some Notary Public, not himself
<br />a state or city officer, or directly or indirectly employed by such
<br />officer, or before the Commissioner of Revenue, in such applica-
<br />tion stating, respectively, the amount of his actual or probable
<br />purchases, or sales, or of his actual or probable commissions, or
<br />of the gross receipts from his business or profession, or any
<br />other matter that may be pertinent to the assessment of the tax
<br />on such license; provided, that in the case of an incorporated
<br />company, such oaths shall be made by the chief officers or agent
<br />resident in the City of Charlottesville, or in charge of the
<br />business of said company, and in the case of a firm, by any
<br />member thereof. The said form to provide that the application
<br />ADOPTED BY THE COUNCIL MARCH 19 1948
<br />AYES: MR. ADAMS9 MR. GLEASON,, MR. NASH9
<br />MR. TE L AND MR. WATSON.
<br />NOES: NONE A %
<br />RESIDENT
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