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Section 86: General Provisions (Continued) (b) Gross Receipts - Definition "Gross receipts" means all receipts from any business, profession, trade, occupation, vocation, calling or activity, including cash, credits, fees, commissions, brokerage charges and rentals, and property of any kind, nature or description, from either sales made or services rendered without any deduction therefrom on account of cost of the property sold, the cost of materials, labor or ser- vice or other costs, interest or discounts paid, or any expense whatsoever, and shall include in computing gross receipts the amount of the sale price of supplies and goods furnished to or used by the licensee or his family or other person for which no charge is made, however, that with respect to manufacturers and wholesale merchants manufacturing or dealing in articles upon which there is levied a direct excise tax by the United States shall not include such excise tax payments to the United States Government The term "gross receipts" when used in connection with, or in respect to, financial transactions involving the sale of notes, stocks, bonds, or other securities, or the loan, collection or advance of money, or the discounting of notes, bills of exchange, or evidences of debt, shall be deemed to mean the gross interest, gross discount, gross commission, or other gross receipts earned by means of, or resulting from such financial transactions, but the term "gross receipts" shall not include amounts received as payment of debts The term "gross receipts" shall include the gross receipts from all sales made from a place of business within the City, both to persons within the City and to persons outside the City The calculation of gross receipts for license tax purposes shall be on either a cash or accrual basis, provided however that the basis used must coincide with the system of accounts used by the taxpayer and the method employed by the taxpayer for Federal and State Income Tax purposes (c) License Other Than Herein Listed On every business, profession or occupation for which a license tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws (d) Non-Profit - Charity No tax or license shall be required of any business, trade or occupation which is conducted solely for the purpose of charity or for some purpose of a non-profit nature, provided however that the Commissioner of the Revenue shall not grant such exemption until the character of such business, trade or occupation has been submitted to and approved by the City Council (d) Non-Profit - Charity (Continued) ...empt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation (e) Failure to Secure License - Penalty Any person, firm or corporation, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordinance, without first obtaining such license, shall be subject to a penalty of five per centum of the amount of the license tax then due, but such penalty shall in no case be less than $2.00, and such penalty shall be assessed and paid along with the license tax and shall become a part of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and each such person, firm or corporation shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for each day he is in default; provided, however, that the penalty provision herein provided, shall not be construed to apply to licenses for motor driven vehicles as provided in Section 85 hereof (f) Keeping Proper Records Every person liable for a license tax under this ordinance which is based on actual or probable purchases or sales, actual or probable commissions, gross receipts from a business or profession, contracts accepted or granted, or in any other way, shall, where such tax is based on actual or probable purchases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where otherwise based, keep a record of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, commissions, receipts, contracts or orders accepted, required in the computation of said license tax, shall be taken from such invoices 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 stations, 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 commissions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions to be made during the balance of the license year In the case of any merchant operating a seasonal or temporary business the estimated 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 overestimated shall be entitled to a refund of the amount so over-estimated (i) Record - Classified 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 attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provisions 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 each 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 (l) Pro-ration Every license granted shall not be prorated for the unexpired 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, 1950, and shall be paid by the person against whom assessed to the Treasurer 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 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 ascertain 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...