1949 ORDINANCES - Laserfiche WebLink

Home Browse Search

TAXES ON LICENSES 33 ceipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such in- voices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed. (g) Evidence of Business. When any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio sta- tions, advertise any business, it shall be considered prima facie evidence of their liability under the ordinance of this city, and they shall be required to take out a license for such business. (h) Beginning Business. For the purpose of ascertaining the tax to be paid by every person, firm or corporation beginning business whose license tax is based on sales, purchases, gross receipts or com- missions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions which will be made during the balance of the license year. In the case of any merchant operating a seasonal or temporary business the esti- mated license tax paid shall not be less than $150.00. Every underestimate or overestimate under this paragraph shall be subject to correction by the Commissioner of Revenue whose duty it shall be to review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions, and any taxpayer who has overesti- mated shall be entitled to a refund of the amount so over- estimated. (i) Record—Classified. And it shall be the duty of the Commissioner of Revenue to report in writing to the Mayor and Chief of Police every case of default as soon as it comes to his knowledge. The Chief of Police shall cause such delinquent, whether reported by the Commissioner of Revenue or otherwise brought to his 34 CITY OF CHARLOTTESVILLE attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provis- ions of this ordinance. It shall be the duty of the police force in general to assist in the enforcement of this ordinance. (j) Record—Classified. It shall be the duty of the Commissioner of the Revenue to keep a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance, and show the amount of assessment made upon each license, the name of the person assessed, and the period for which such license was issued. (k) Specific License. Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (1) Pro -ration. Every license granted shall not be prorated for the unex- pired portion of the license year unless otherwise provided. (m) Transfer. No City license shall be transferred from any person, firm or corporation to another person, firm or corporation, except for the continuation of the same business at the same location for which the license was originally issued. The fee for such transfer shall be fifty cents. (n) Fees. The Commissioner of the Revenue shall assess for each license issued by him a fee of fifty cents, to be paid by the party to whom the said license is issued, which said fees shall be paid to the City Treasurer. (o) Due Date. The taxes on licenses accruing under the provisions of this ordinance shall be due and payable except where otherwise herein provided, on or before the first day of June, 1948, and shall be paid by the person against whom assessed to the Treas- urer of the City in his office on or before the first day of June. (p) Savings Clause. Should any part of this ordinance be held unconstitutional CLERK TAXES ON LICENSES 35 or invalid, it shall nevertheless remain in full force and effect as to the remaining portions thereof. (q) License Inspector. The Mayor may appoint for such period as he may deem advisable, at such compensation as the Council may approve a License Inspector whose duty it shall be to investigate and as- certain whether each person, firm or corporation, engaged in any business or profession for which a license is required under this or any other ordinance of the City of Charlottesville has secured a proper license. And in any case in which the amount of tax for such license is based on sales or purchases or the amount of business done, the said License Inspector shall have the power to summon the person, firm or corporation engaged in such business or profession before him for examination under oath, and require the production of any books, accounts, or records of such person, firm or corporation for inspection by said License Inspector. And the said License Inspector is further authorized and empowered to make such other and further investigations, ex- aminations and audits of the records, books, and accounts of such person, firm or corporation as he shall deem proper in order to determine accurately the amount of license taxes prop- erly payable. ' If it shall appear that purchases, sales, or amount of busi- ness or any other matter pertinent to the assessment of license taxes have been incorrectly reported or returned the said In- spector shall report his findings to the Director of Finance, who shall, if he be satisfied that an incorrect report or return has been made, direct the Commissioner of Revenue to assess a proper license tax in accordance with the findings of the In- spector. Any person, firm or corporation who shall fail to appear before said Inspector to produce such records, books and papers, when duly summoned or shall refuse to permit said Inspector to make such other and further investigation and audit of said books and papers as aforesaid, shall upon conviction thereof be fined not less than $10.00 nor more than $200.00. In performance of the duties hereby imposed, the License Inspector shall be subject to the supervision and direction of the Director of Finance. 36 CITY OF CHARLOTTESVILLE (r) Oath to Application. Every person liable to a license tax under this ordinance shall make application in writing therefor and each such license is based upon the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or graded in any other way, shall before he shall be granted such license, be required to make oath in writing before some Notary Public, not himself a state or city officer, or directly or indirectly employed by such officer, or before the Commissioner of Revenue, in such applica- tion stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license; provided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the City of Charlottesville, or in charge of the business of said company, and in the case of a firm, by any member thereof. The said form to provide that the application and oath shall be separately made and signed. (s) Penalty for failure to file statement required or mak- ing a false statement. If any person subject to the payment of a license tax re- quired under this ordinance, shall fail or refuse to file the statement or statements required by this ordinance, or who shall make any false statement in the affidavit required by this ordinance, shall upon conviction thereof be fined not less than $25.00 nor more than $500.00 or confined in jail -for not more than six months, or both, in the discretion of the court or jury. All ordinances or parts of ordinances relating to licenses in conflict herewith are hereby repealed. Enacted April 4, 1949. A copy: Teste. M. M. PENCE, PRESIDENT Clerk of the Council.