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To determine semi -trailer fees, deduct $10.00 from fees appli-
<br />cable to the gross weight of the combination.
<br />Motorcycles: $2.00; with sidecar .......-........ - .......... -... 3.00
<br />After November 1, 1950, the above rates shall be one-half
<br />of the original.
<br />Vehicles -For Hire:
<br />Automobiles, stationwagones, ambulances and truck used
<br />for hire shall pay a flat fee of $22.50 in addition to the regular
<br />license tax fee.
<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 />for each vehicle.
<br />Where 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 license 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 />and
<br />herein provided, on or before the first day of May,
<br />1950, shall be o1athe
<br />n eatrassessed
<br />Direcor f Finnceihis office onobeforethe 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 />• Alike license shall be required of any firm, joint stock
<br />company or corporation as provided for in this ordinance
<br />for a person or firm.
<br />The construction and definition of the subjects as taxed
<br />under this lawsonnce
<br />ofhall the bethe
<br />e of Virginia provided
<br />under the tax
<br />wise provided.
<br />(b) Gross Receipts.
<br />The term "gross receipts" as used in this ordinance shall
<br />N
<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 />for a person or firm.
<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 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 />To determine semi -trailer fees, deduct $10.00 from fees appli-
<br />cable to the gross weight of the combination.
<br />Motorcycles: $
<br />2.00 • with sidecar .._--- -.----- ----- ------------ 3.00
<br />After November 1, 1950, the above rates shall be one-half
<br />of the original.
<br />Vehicles -For Hire:
<br />Automobiles, stationwagones, ambulances and truck used
<br />for hire shall pay a flat fee of $22.50 in addition to the regular
<br />license tax fee.
<br />this section every vehicle for which
<br />For the purposes of
<br />a state for hire license ire Only is one city required shal be icense shall be considered
<br />vehicle used for h required
<br />Y
<br />for 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
<br />license
<br />whomwas
<br />isshe ued,
<br />or to another car purchased by the person
<br />aid
<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 1 Cher awise nd
<br />herein provided, on or before the first day of May,
<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 ose other
<br />this sec-
<br />tion shall be expenaed ai tena ne Cit
<br />of st streets.
<br />any *" .. p
<br />than improvement nd m
<br />moire, the license fee shall be computed on the gross weight
<br />pf .the vehicle as per the following schedule:
<br />in such business or profession before him for examination
<br />under oath, and require the production of any books, accounts,
<br />or records of such person, firm or corporation for inspection by
<br />said License Inspector.
<br />And the said License Inspector is further authorized and
<br />empowered to make such other and further investigations, ex-
<br />aminations and audits of the records, books, and accounts of
<br />such person, firm or corporation as he shall deem proper in
<br />order to determine accurately the amount of license taxes prop-
<br />erly payable.
<br />If it shall appear that purchases, sales, or amount of busi-
<br />ness or any other matter pertinent to the assessment of license
<br />taxes have been incorrectly reported or returned the said In-
<br />spector shall report his findings to the Director of Finance, who
<br />shall, if he be satisfied that an incorrect report or return has
<br />been made, direct the Commissioner of Revenue to assess a
<br />proper license tax in accordance with the findings of the In-
<br />spector.
<br />Any person, firm or corporation who shall fail to appear
<br />before said Inspector to produce such records, books and papers,
<br />when duly summoned or shall refuse to permit said Inspector
<br />to make such other and further investigation and audit of said
<br />books and papers as aforesaid, shall upon conviction thereof be
<br />fined not less than $10.00 nor more than $200.00.
<br />In performance of the duties hereby imposed, the License
<br />Inspector shall be subject to the supervision and direction of
<br />the Director of Finance.
<br />Rate Per
<br />Weight
<br />10000 and under
<br />1000 Lbs. Full Year Fee
<br />10001-10499
<br />............................ 5.00
<br />10500-11000
<br />.60 ... :..... .............. ................. 6.00
<br />11001-11499
<br />.60 ........................................ 6.30
<br />11500-12000
<br />.60 ............................... ••••••• 6.60
<br />12001-12499
<br />.60 ............................. 6.90
<br />...........
<br />12500-13000
<br />.60 ........................................ 7.20
<br />13001-1 3499
<br />.60 ........................................ 7.50
<br />13500-14000
<br />.60 ........................................ 7.80
<br />14001-14499
<br />.60 ........................................ 8.10
<br />14500-15000
<br />.60 ................................. ••••• 8.40
<br />15001-1 5499
<br />.60 ........................................ 8.70
<br />15500-16000
<br />.60 ........................................ 9.00
<br />16001-16499
<br />.60 ........................................9.30
<br />16500-17000
<br />.60. ....................................... 9.60
<br />17001-17499
<br />.60 ........................................ 9.90
<br />17500-18000
<br />.80 ....................................... 13.60
<br />18001-18499
<br />.
<br />.80........................................
<br />................................... 14.00
<br />18500-19000
<br />.80 ........................................ 14.40
<br />19001-19499
<br />.80 ........................................ 14.80
<br />19500-20000
<br />.80 ........................................ 15.20
<br />20001-20499
<br />.80 ........................................ 15.60
<br />1.00
<br />20500-21000
<br />........................................ 20.00
<br />1.00
<br />21001-21499
<br />................................. 20.50
<br />1.00
<br />21500-22000
<br />................................ 21.00
<br />1.00
<br />22001-22499
<br />........................................ 21.50
<br />1.00
<br />22500-23000
<br />........................................ 22.00
<br />1.00
<br />23001-23499
<br />........................................
<br />1.20 22.50
<br />23500-24000
<br />............................... 27.60
<br />1.20
<br />24001-24499
<br />........................................ 28.20
<br />1.20
<br />24500-25000
<br />......................... 28.80
<br />...............
<br />1.20
<br />25D01-25499
<br />........................................29.40
<br />1.20
<br />25500-26000
<br />........................................ 30.00
<br />1.20
<br />26001- 26499
<br />........................................ 30.60
<br />1.40
<br />2650-27
<br />........................................ 36.40
<br />1.40
<br />270011 -2749999
<br />........................................ 37.10
<br />1.40
<br />27500-28000
<br />........................................ 37.80
<br />1.40
<br />28001-28499
<br />........................................ 38.50
<br />1.40
<br />28500-29000
<br />................. ..................••••• 39.20
<br />1.40•............•••
<br />29001-29499
<br />.................. ...... 39.90
<br />1.80
<br />29500-30000
<br />........................................ 52.20
<br />1.80
<br />........................................ 53.10
<br />in such business or profession before him for examination
<br />under oath, and require the production of any books, accounts,
<br />or records of such person, firm or corporation for inspection by
<br />said License Inspector.
<br />And the said License Inspector is further authorized and
<br />empowered to make such other and further investigations, ex-
<br />aminations and audits of the records, books, and accounts of
<br />such person, firm or corporation as he shall deem proper in
<br />order to determine accurately the amount of license taxes prop-
<br />erly payable.
<br />If it shall appear that purchases, sales, or amount of busi-
<br />ness or any other matter pertinent to the assessment of license
<br />taxes have been incorrectly reported or returned the said In-
<br />spector shall report his findings to the Director of Finance, who
<br />shall, if he be satisfied that an incorrect report or return has
<br />been made, direct the Commissioner of Revenue to assess a
<br />proper license tax in accordance with the findings of the In-
<br />spector.
<br />Any person, firm or corporation who shall fail to appear
<br />before said Inspector to produce such records, books and papers,
<br />when duly summoned or shall refuse to permit said Inspector
<br />to make such other and further investigation and audit of said
<br />books and papers as aforesaid, shall upon conviction thereof be
<br />fined not less than $10.00 nor more than $200.00.
<br />In performance of the duties hereby imposed, the License
<br />Inspector shall be subject to the supervision and direction of
<br />the Director of Finance.
<br />
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