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<br />TAXES ON LICENSES 33
<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 coat 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 received
<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 />(c) License Other Than Herein Listed:
<br />On every business, profession or occupation for which a
<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 />34 CITY OF CHARLOTTESVILLE
<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 />ceipts, contracts or other accepted, required to be made for the
<br />computation of said license tax, shall be taken from such in-
<br />voices and records, and general books of account.
<br />All such invoices and records and general books of account
<br />shall be open to inspection and examination by the Director of
<br />Finance, Commissioner of the Revenue, License Inspector or
<br />any other officer of the City of Charlottesville charged in any
<br />manner with the duty of assessing or collecting license taxes.
<br />Any person who shall fail or refuse to keep such invoices
<br />and records as above provided, shall be assessed with and
<br />pay a penalty, of $25.00, in addition to the license tax imposed.
<br />�,.TAXES SES _���__-_ _ -- -_3� CITY OFC - — --- - M.LZ
<br />- --- - - ----
<br />(g) Evidence of Business.
<br />When any person, firm or corporation, shall by use of signs,
<br />circulars, cards or use of city newspapers, or local radio sta-
<br />tions, advertise any business, it shall be considered prima facie
<br />evidence of their liability under the ordinance of this city, and
<br />they shall be required to take out a license for such business.
<br />(h) Beginning Business.
<br />For the purpose of ascertaining the tax to be paid by
<br />every person, firm or corporation beginning business whose
<br />liconse tax is based on sales, purchases, gross receipts or com-
<br />missions, the license shall be based on the estimated amount of
<br />sales, purchases, gross receipts or commissions which will be
<br />made during the balance of the license year. In the case of any
<br />merchant operating a seasonal or temporary business the esti-
<br />mated license tax paid shall not be less than $150.00. Every
<br />underestimate or overestimate under this paragraph shall be
<br />subject to correction by the Commissioner of Revenue whose
<br />duty it shall be to review all estimated licenses and assess any
<br />additional licenses as may be found to be due after the close
<br />of the license year on the basis of true sales, purchases, gross
<br />receipts or commissions, and any taxpayer who has overesti-
<br />mated shall be entitled to a refund of the amount so over-
<br />estimated.
<br />(i) Record—Classified.
<br />And it shall be the duty of the Commissioner of Revenue
<br />to report in writing to the Mayor and Chief of Police every
<br />case of default as soon as it comes to his knowledge. The
<br />Chief of Police shall cause such delinquent, whether reported
<br />by the Commissioner of Revenue or otherwise brought to his
<br />attention, to be summoned before the Civil and Police Justice
<br />to show cause why they should not be fined under the provis-
<br />ions of this ordinance. It shall be the duty of the police force
<br />in general to assist in the enforcement of this ordinance.
<br />(j) Record—Classified.
<br />It shall be the duty of the Commissioner of the Revenue
<br />to keep a book, in which he shall classify all the branches of
<br />business and occupation upon which a license is imposed by
<br />this ordinance, and show the amount of assessment made upon
<br />each license, the name of the person assessed, and the period for
<br />which such license was issued.
<br />(k) Specific License.
<br />Whenever a specific license is herein imposed such license
<br />.ter,
<br />shall be in addition to the merchant's license unless otherwise
<br />provided.
<br />(1) Pro -ration.
<br />Every license granted shall not be prorated for the unex-
<br />pired portion of the license year unless otherwise provided.
<br />(m) Transfer.
<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 />(n) Fees. R
<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 4hall -
<br />be paid to the City Treasurer.
<br />(o) Due Date. r
<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, 1950, and
<br />sha,11 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 />(p) Savings Clause.
<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 />(q) License Inspector.
<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
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