|
• TAXFS ON I:ICE.NSES 29
<br />business as an undertaker, embalmer, or funeral director shall
<br />pay a license tax of one hundred and twenty-five dollars
<br />($125.00), and in addition thereto, if the gross receipts of such
<br />person, firm or corporation, for the preceding calendar year,
<br />exceeded $10,000.00, an additional sum of thirty cents (30c) for
<br />each $100.00 of excess of such receipts over $10,000.00.
<br />84. Vehicles Horse Drawn—For Hire.
<br />On every horse drawn wagon or dray used for hire, ten
<br />dollars ($10.00) .
<br />85. Vehicles—Motor Driven.
<br />Every owner of a motor -driven vehicle on or before the
<br />first day of May each year or before he shall commence to
<br />operate his machine, shall obtain a license to operate the same
<br />by making application to the Director of Finance for a license to
<br />operate and present State motor vehicle registration card. The
<br />application must contain the name of the applicant, his resi-
<br />dence, and if a corporation, its place of business, giving the
<br />name, factory number, if any, fixed by its maker, a brief de-
<br />scription showing the style of the machine, and weight, as com-
<br />puted by the provisions of the State law now in force or in
<br />accordance with any modifications that hereafter may be made
<br />• by the State. After making application, and having paid into
<br />the treasury of the City the required license tax fee, the
<br />Director of Finance shall issue a certificate of registration and
<br />license. The rates shall be as follows:
<br />Automobiles, Stationwagons and Hearses, not used for hire:
<br />10 cents per 100 pounds, or major portion thereof.
<br />Minimum fee of $3.00 per vehicle.
<br />Trucks, not used for hire:
<br />1 ton or less .......... . ................... _... ....................... $ 5.00
<br />N11/2 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 />30 CITY OF CHARLOTTESVILLE
<br />After November 1, 1949, 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 />1% tons ..... .......................... ......................................._......._........ 30.00
<br />2 tons ...... ..... ..... ............. ......... _................ ..... ...._....... .....-......... 32.50
<br />2% tons ............. ..:................................... ...... -........... -............. 37.50
<br />3 tons ........ ......... .............. ............... ........................... ................ 45.00
<br />3% 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 />fcr 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 licgnse 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, 1949, 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 />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 />86. 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 />Ah for a person or firm.
<br />TAXES ON LICENSES 31
<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) Gross Receipts.
<br />The term "gross receipts" as used in this ordinance shall
<br />mean the gross receipts from any business, profession, trade,
<br />occupation, vocation, calling or activity, including cash, credits,
<br />fees, commissions, brokerage charges and rentals, and property
<br />of any kind, nature or description, from either sales made or
<br />services rendered without any deduction therefrom on account
<br />of cost of the property sold, the cost of materials, labor or ser-
<br />vice or other costs, interest or discounts paid, or any expense
<br />whatsoever, and shall include in case of merchants the amount
<br />of the sale price of supplies and goods furnished to or used by
<br />the licensee or his family or other person for which no charge
<br />is made, provided, however, that the term "gross receipts" with
<br />respect to manufacturers and wholesale merchants manufactur-
<br />ing or dealing in articles upon which there is levied a direct
<br />excise tax by the United States shall not include such excise tax
<br />payments to the United States Government.
<br />The term "gross receipts" when used in connection with, or
<br />in respect to, financial transactions involving the sale of notes,
<br />stocks, bonds, or other securities, or the loan, collection or ad-
<br />vance of money, or the discounting of notes, bills or other evi-
<br />dences of debt, shall be deemed to mean the gross, interest,
<br />gross discount, gross commission, or other gross receipts earned
<br />by means of, or resulting from such financial transactions, but
<br />the term "gross receipts" shall not include amounts raceived
<br />as payment of debts.
<br />The term "gross receipts" shall include the gross receipts
<br />from all sales made from a place of business within the City,
<br />both to persons within the City and to persons outside the City.
<br />The calculation of gross receipts for license tax purposes
<br />shall be on either a cash or accrual basis, provided however that
<br />the basis used must coincide with the system of accounts used
<br />by the taxpayer and the method employed by the taxpayer for
<br />Federal and State Income Tax purposes.
<br />32
<br />(c) License Other Than Herein Listed:
<br />On every business, profession or occupation for which a
<br />CITY OF CHARLOTTESVILLE
<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 />(d) 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 />(e) 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 />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 85 hereof.
<br />(f) 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 />ob
<br />
|