1948 ORDINANCES - Laserfiche WebLink

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(C) CITY TREASURER. THE TREASURER OF THE CITY OF CHARLOTTESVILLE, VIRGINIA. (D) COMMISSIONER OF THE REVENUE. THE COMMISSIONER OF THE REVENUE OF THE CITY OF CHARLOTTESVILLE, VIRGINIA; AND (E) PERSON. ANY INDIVIDUAL, CORPORATION, COMPANY, ASSOCIATION, FIRM, COPARTNERSHIP, OR ANY GROUP OF INDIVIDUALS ACTING AS A UNIT. SECTION 2. TAX. EFFECTIVE AUGUST 15, 1948, AND THEREAFTER, A TAX OF ONE CENT FOR EACH TEN CENTS, OR FRACTION THEREOF IN EXCESS OF NINE CENTS AND NOT IN EXCESS OF TWENTY-NINE CENTS, AND A TAX OF ONE CENT FOR EACH TWENTY CENTS OR FRACTION THEREOF IN EXCESS OF TWENTY-NINE CENTS, OF THE AMOUNT PAID FOR THE ADMISSION TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT IS HEREBY LEVIED UPON AND SHALL BE COL- LECTED FROM EVERY PERSON WHO PAYS AN ADMISSION CHARGE TO SUCH A PLACE. IF ANY PERSON (EXCEPT THOSE SET FORTH IN SUB-SECTION 9 OF THIS SECTION) BE ADMITTED FREE TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT AT ANY TIME WHEN AN ADMISSION CHARGE IS MADE TO OTHER PERSONS, AN EQUIVALENT TAX IS HEREBY LEVIED UPON, AND SHALL BE COLLECTED FROM, SUCH PERSON SO ADMITTED FREE OF AN ADMISSION CHARGE, WHICH TAX SHALL BE BASED ON THE PRICE CHARGED TO SUCH OTHER PERSONS OF THE SAME CLASS FOR THE SAME OR SIMILAR ACCOMMODATIONS. SECTION 3. COLLECTION. EVERY PERSON RECEIVING ANY PAYMENT FOR ADMISSION TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT ON WHICH A TAX IS LEVIED UNDER THIS OR- DINANCE SHALL COLLECT THE AMOUNT OF TAX HEREBY IMPOSED FROM THE PERSON MAKING AN ADMISSION PAYMENT AT THE TIME OF THE PAYMENT OF SUCH ADMISSION OR FROM THE PERSON ADMITTED FREE AT THE TIME OF SUCH ADMISSION. IF TICKETS OR CARDS OF ADMISSION ARE ISSUED, THE TAX SHALL BE COLLECTED AT THE TIME OF THE ISSUANCE OF SUCH TICKETS OR CARDS. THE TAXES REQUIRED TO BE COLLECTED HEREUNDER SHALL BE DEEMED TO BE HELD IN TRUST BY THE PERSON REQUIRED TO COLLECT THE SAME UNTIL REMITTED AS HEREINAFTER PROVIDED. SECTION 4. REPORT. THE PERSON COLLECTING ANY SUCH ADMISSION TAX SHALL MAKE OUT A REPORT UPON SUCH FORMS AND SETTING FORTH SUCH INFORMATION AS THE COMMISSIONER OF THE REVENUE MAY PRESCRIBE AND REQUIRE, SHOWING THE AMOUNT OF ADMISSION CHARGES COL- LECTED, EXCLUSIVE OF THE FEDERAL TAX THEREON, AND THE TAX FROM THE ADMISSIONS FOR WHICH HE IS LIABLE, AND SHALL SIGN AND DELIVER THE SAME TO THE COMMISSIONER OF THE REVENUE AND AT THE SAME TIME SHALL MAKE REMITTANCE TO THE CITY TREASURER OF THE AMOUNT OF TAX SHOWN BY SAID REPORT TO HAVE BEEN COLLECTED. SAID REPORTS AND RE- MITTANCES SHALL BE MADE ON OR BEFORE THE LAST DAY OF EACH MONTH COVERING THE AMOUNT OF TAX COLLECTED DURING THE PRECEDING MONTH, PROVIDED, HOWEVER, THAT THE FIRST RE- PORT AND REMITTANCE HEREUNDER SHALL BE MADE ON OR BEFORE THE LAST DAY OF SEPTEMBER, 1948, AND SHALL COVER THE PERIOD FROM AND INCLUDING AUGUST 15, 1948, TO AND IN- CLUDING AUGUST 31, 1948. IF THE REMITTANCE IS BY CHECK OR MONEY ORDER, THE SAME SHALL BE PAYABLE TO THE TREASURER OF THE CITY OF CHARLOTTESVILLE. SECTION 5. INTEREST AND PENALTIES. IF ANY PERSON SHALL FAIL OR REFUSE TO REMIT TO THE CITY TREASURER THE TAX REQUIRED TO BE COLLECTED AND PAID UNDER THIS ORDI- NANCE WITHIN THE TIME AND IN THE AMOUNT SPECIFIED IN THIS ORDINANCE, THERE SHALL BE ADDED TO ANY TAX INTEREST AT THE RATE OF ONE-HALF OF ONE PER CENT PER MONTH ON THE AMOUNT OF THE TAX FOR EACH MONTH OR PORTION THEREOF FROM THE DATE UPON WHICH THE TAX IS DUE AS PROVIDED IN THIS ORDINANCE, AND IF SAID TAX SHALL REMAIN DELIN- QUENT AND UNPAID FOR A PERIOD OF ONE MONTH FROM THE DATE THE SAME IS DUE AND PAY- ABLE, THERE SHALL BE ADDED THERETO A PENALTY OF TEN PER CENT (10%) OF THE AMOUNT OF THE TAX. SECTION 6. FAILURE TO COLLECT AND REPORT TAX. IF ANY PERSON SHALL FAIL OR REFUSE TO COLLECT SAID TAX AND TO MAKE, WITHIN THE TIME PROVIDED IN THIS ORDINANCE, ANY REPORT AND REMITTANCE REQUIRED BY THIS ORDINANCE, THE COMMISSIONER OF THE REVENUE SHALL PROCEED IN SUCH MANNER AS HE MAY DEEM BEST TO OBTAIN FACTS AND INFORMATION ON WHICH TO BASE HIS ESTIMATE OF THE TAX DUE. AS SOON AS THE COMMISSIONER OF THE REVENUE SHALL PROCURE SUCH FACTS AND INFORMATION AS HE IS ABLE TO OBTAIN UPON WHICH TO BASE THE ASSESSMENT OF ANY TAX PAYABLE BY ANY PERSON WHO HAS FAILED OR REFUSED TO COLLECT THE SAME AND TO MAKE SUCH REPORT AND REMITTANCES, HE SHALL PROCEED TO DETERMINE AND ASSESS AGAINST SUCH PERSON THE TAX AND PENALTIES PROVIDED FOR BY THIS ORDINANCE, AND SHALL NOTIFY SUCH PERSON BY MAIL OF THE TOTAL AMOUNT OF SUCH TAX AND INTEREST AND PENALTIES, AND THE TOTAL AMOUNT THEREOF SHALL BE PAYABLE WITHIN TEN DAYS FROM THE DATE OF SUCH NOTICE. SECTION 7. RECORDS. IT SHALL BE THE DUTY OF EVERY PERSON LIABLE FOR THE COLLECTION AND PAYMENT TO THE CITY OF ANY TAX IMPOSED BY THIS ORDINANCE TO KEEP AND PRESERVE, FOR A PERIOD OF TWO YEARS, SUCH SUITABLE RECORDS AS MAY BE NECESSARY TO DETERMINE THE AMOUNT OF SUCH TAX HE MAY HAVE BEEN LIABLE FOR THE COLLECTION OF AND PAYMENT TO THE CITY, WHICH RECORDS THE COMMISSIONER OF THE REVENUE SHALL HAVE THE RIGHT TO INSPECT AT ALL REASONABLE TIMES. SECTION 8. CESSATION OF BUSINESS. WHENEVER ANY PERSON REQUIRED TO COLLECT AND PAY TO THE CITY A TAX UNDER THIS ORDINANCE SHALL QUIT BUSINESS OR OTHERWISE DISPOSE OF HIS BUSINESS, ANY TAX PAYABLE HEREUNDER TO THE CITY SHALL BECOME IMMEDIATELY DUE AND PAYABLE AND SUCH PERSON SHALL IMMEDIATELY MAKE A REPORT AND PAY THE TAX DUE. SECTION 9. EXCEPTIONS. NO TAX SHALL BE PAYABLE HEREUNDER BY THE FOLLOWING IF ADMITTED TO ANY PLACE OF AMUSEMENT OR ENTERTAINMENT FREE: (A) BONA FIDE OFFICERS AND EMPLOYEES OF SUCH PLACE, AND THE TERM "OFFICERS" SHALL INCLUDE ANY DIRECTOR IF SUCH PLACE IS OPERATED BY A CORPORATION; (B) ANY FEDERAL, STATE, CITY, COUNTY OR TOWN OFFICIAL OR EMPLOYEE ON OFFICIAL BUSINESS; (C) ANY PERSON WHOSE ADMISSION TO SUCH PLACE IS REQUIRED FOR THE PERFORMANCE OF SOME DUTY TO OR WORK FOR THE PROPRIETOR THEREOF;