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(g) Evidence of Business.
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<br />When any person, firm or corporation shall by use of signs, circulars,
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<br />cards or use of city newspapers, or local radio stations, advertise any business,
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<br /> it shall be considered prima facie evidence of their liability under the ordinance of
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<br /> this city, and they shall be required to take out a license for such business.
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<br />(h) Beginning Business.
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<br />For the purpose of ascertaining the tax to be paid by every person, firm or
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<br />corporation beginning business whose license tax is based on sales, purchases,
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<br />gross receipts or commissions, the license shall be based on the estimated amount
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<br />of sales, purchases, gross receipts or commissions which will be made during the balance of the license year.
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<br />In the case of any merchant operating a seasonal or temporary business the estimated
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<br /> license tax paid shall not be less than $150.00.
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<br />Every underestimate or overestimate under this paragraph shall be subject to correction
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<br /> by the Commissioner of Revenue whose duty it shall be to review all estimated licenses
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<br /> and assess any additional licenses as may be found to be due after the close of the license
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<br />year on the basis of true sales, purchases, gross receipts or commissions, and any taxpayer
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<br /> who has overestimated shall be entitled to a refund of the amount so overestimated.
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<br />(i) Record—Classified.
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<br />It shall be the duty of the Commissioner of Revenue to report in writing or otherwise to the
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<br />Mayor and Chief of Police every case of default as soon as it comes to his knowledge.
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<br />The Chief of Police shall cause such delinquent, whether reported by the Commissioner of
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<br />Revenue or otherwise brought to his attention, to be summoned before the Civil and Police
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<br />Justice to show cause why they should not be fined under the provisions of this ordinance.
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<br />It shall be the duty of the police force in general to assist in the enforcement of this ordinance.
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<br />(j) Record—Classified.
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<br />It shall be the duty of the Commissioner of the Revenue to keep a book, in which he shall
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<br /> classify all the branches of business and occupation upon which a license is imposed by
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<br /> this ordinance, and show the amount of assessment made upon each license, the name
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<br /> of the person assessed, and the period for which such license was issued.
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<br />(k) Specific License.
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<br />Whenever a specific license is herein imposed such license shall be in addition to the
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<br /> merchant's license unless otherwise provided.
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<br />(l) Pro-ration.
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<br />Every license granted shall not be prorated for the unexpired portion of the license
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<br /> year unless otherwise provided.
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<br />(m) Transfer.
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<br />No City license shall be transferred from any person, firm or corporation to another
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<br />person, firm or corporation, except for the continuation of the same business at the
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<br /> same location for which the license was originally issued.
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<br />The fee for such transfer shall be fifty cents.
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<br />(n) Fees.
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<br />The Commissioner of the Revenue shall assess for each license issued by
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<br /> him a fee of fifty cents, to be paid by the party to whom the said license is issued,
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<br /> which said fees shall be paid to the City Treasurer.
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<br />(o) Due Date.
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<br />The taxes on licenses accruing under the provisions of this ordinance shall be due
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<br /> and payable except where otherwise herein provided, on or before the first day of
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<br /> June, 1950, and shall be paid by the person against whom assessed to the Treasurer
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<br />of the City in his office on or before the first day of June.
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<br />(p) Savings Clause.
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<br />Should any part of this ordinance be held unconstitutional or invalid, it shall nevertheless
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<br /> remain in full force and effect as to the remaining portions thereof.
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<br />(q) License Inspector.
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<br />The Mayor may appoint for such period as he may deem advisable, at such
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<br />compensation as the Council may approve a License Inspector whose duty it
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<br />shall be to investigate and ascertain whether any person, firm or corporation,
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<br />engaged in any business or profession for which a license is required under this
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<br /> or any other ordinance of the City of Charlottesville has secured a proper license.
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<br /> And in any case in which the amount of tax for such license is based on sales or
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<br />purchases or the amount of business done, the said License Inspector shall have the
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<br /> power to summon the person, firm or corporation engage.
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<br />(q) License Inspector.
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<br />in such business or profession before him for examination under oath,
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<br /> and require the production of any books, accounts, or records of such person,
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<br /> firm or corporation for inspection by said License Inspector.
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<br />And the said License Inspector is further authorized and empowered to make such
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<br /> other and further investigations, examinations and audits of the records, books, and
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<br /> accounts of such person, firm or corporation as he shall deem proper in order to determine
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<br /> accurately the amount of license taxes properly payable.
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<br />If it shall appear that purchases, sales, or amount of business or any other matter pertinent
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<br /> to the assessment of license tax have been incorrectly reported or returned the said Inspector
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<br />shall report his findings to the Director of Finance, who shall, if he be satisfied that an incorrect
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<br /> report or return has been made, direct the Commissioner of Revenue to assess a proper license
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<br /> tax in accordance with the findings of the Inspector.
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<br />Any person, firm or corporation who shall fail to appear before said Inspector to produce such records,
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<br /> books and papers, when duly summoned or shall refuse to permit said Inspector to make such other
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<br /> and further investigation and audit of said books and papers as aforesaid, shall upon conviction thereof
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<br /> be fined not less than $10.00 nor more than $200.00.
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<br />In performance of the duties hereby imposed, the License Inspector shall be subject to the supervision
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<br /> and direction of the Director of Finance.
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<br />(r) Oath to Application.
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<br />Every person liable to a license tax under this ordinance shall make application in writing therefor
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<br /> and each such license is based upon the amount of his actual or probable purchases, or sales,
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<br /> or of his actual or probable commissions, or of the gross receipts from his business or profession,
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<br /> or graded in any other way, shall before he shall be granted such license, be required to make oath
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<br /> in writing before some Notary Public, to himself a state or city officer, or directly or indirectly employed
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<br /> by such officer, or before the Commissioner of Revenue, in such application stating, respectively, the
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<br />amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of
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<br />the gross receipts from his business or profession, or any other matter that may be pertinent to the
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<br />assessment of the tax on such license; provided, that, in the case of an incorporated company, such
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<br /> oaths shall be made by the chief officers or agent resident in the City of Charlottesville,
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<br />or in charge of the business of said company, and in the case of a firm, by any member thereof.
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<br />The said form to provide that the application and oath shall be separately made and signed.
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<br />(s) Penalty for failure to file statement required or making a false statement.
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<br />If any person subject to the payment of a license tax required under this ordinance, shall
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<br /> fail or refuse to file the statement or statements required by this ordinance, or who shall
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<br />make any false statement in the affidavit required by this ordinance, shall upon conviction
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<br /> thereof be fined not less than $25.00 nor more than $500.00 or confined in jail for not more
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<br /> than six months, or both, in the discretion of the court or jury.
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<br />All ordinances or parts of ordinances relating to licenses in conflict herewith are hereby repealed.
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<br />Enacted March 6, 1950.
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<br />A copy: Teste.
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<br />M. M. PENCE,
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<br />Clerk of the Council.
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<br />ADOPTED BY THE COUNCIL
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<br />MARCH 3, 1952
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<br />AYES: MR. BARR, MR. HADEN,
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<br />MR. HAMU, MR. HILL,
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<br />AND MR. TEBELL.
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<br />NOES: NONE
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<br />CLERK SIGNATURE
<br />PRESIDENT SIGNATURE
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