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(l) Transfer.
<br />
<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 />
<br />
<br />(m) Fees.
<br />
<br />The Commissioner of the Revenue shall 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 />
<br />
<br />(n) Due Date.
<br />
<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 />
<br />
<br />(o) Savings Clause.
<br />
<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 />
<br />
<br />(p) License Inspector.
<br />
<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 />
<br />And the said License Inspector is further authorized and
<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 />
<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 />
<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 />
<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 />
<br />
<br />(q) Oath to Application.
<br />
<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 /> and oath shall be separately made and signed.
<br />
<br />
<br />(r) Penalty for failure to file statement required or making
<br /> a false statement.
<br />
<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 />
<br />All ordinances or parts of ordinances relating to licenses in
<br /> conflict herewith are hereby repealed.
<br />
<br />Enacted March 1, 1948.
<br />
<br />A copy: Teste.
<br />
<br /> JAS. E. BOWEN, JR.,
<br /> Clerk of the Council.
<br />
<br />ADOPTED BY THE COUNCIL MARCH 1, 1948
<br />
<br />AYES: MR. ADAMS, MR. GLEASON, MR. NASH, MR. TEBELL AND MR. WATSON.
<br />
<br />NOES: NONE.
<br /> CLERK SIGNATURE
<br /> PRESIDENT SIGNATURE
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