|
Weight
<br />30001-30499
<br />30500-31000
<br />31001-31499
<br />31500-32000
<br />32001-32499
<br />32500-33000
<br />33001-33499
<br />33500-34000
<br />34001-34499
<br />34500-35000
<br />35001-35499
<br />35500-36000
<br />36001-36499
<br />36500-37000
<br />37001-37499
<br />37500-38000
<br />38001-38499
<br />38500-39000
<br />39001-39499
<br />39500-40000
<br />40001-40499
<br />40500-41000
<br />41001-41499
<br />41500-42000
<br />42001-42499
<br />42500-43000
<br />43001-43499
<br />43500-44000
<br />44001-44499
<br />44500-45000
<br />45 001-45 499
<br />45500-46000
<br />46001-46499
<br />46500-47000
<br />47001-47499
<br />47500-48000
<br />48001-48499
<br />48500-49000
<br />49001-49499
<br />49500-50000
<br />Rate Per
<br />1000 Lbs.
<br />Full Year Fee
<br />1.80 ------------------------------------------------
<br />54.00
<br />1.80 ------------------------------------------------
<br />54.90
<br />Rate Per
<br />55.80
<br />Weight
<br />1000 Lbs.
<br />Full Year Fee
<br />10000 and under--------------------------------------------------------------------------------
<br />1.80 ------------------------------------------------
<br />5.00
<br />10001-10499
<br />.60 ------------------------------------------------
<br />6.00
<br />10500-11000
<br />.60 ------------------------------------------------
<br />6.30
<br />11001-11499
<br />.60 ------------------------------------------------
<br />6.60
<br />11500-12000
<br />.60 ------------------------------------------------
<br />. 6.90
<br />12001-12499
<br />.60 ------------------------------------------------
<br />7.20
<br />12500-13000
<br />.60 ------------------------------------------------
<br />7.50
<br />13001-13499
<br />.60 ------------------------------------------------
<br />7.80
<br />13500-14000
<br />.60 ------------------------------------------------
<br />8.10
<br />14001-14499
<br />.60 ------------------------------------------------
<br />8.40
<br />14500-15000
<br />.60 ------------------------------------------------
<br />8.70
<br />15001-15499
<br />.60 ------------------------------------------------
<br />9.00
<br />15500-16000
<br />.60 ------------------------------------------------
<br />9.30
<br />16001-16499
<br />.60 ------------------------------------------------
<br />9.60
<br />16500-17000
<br />.6o ------------------------------------------------
<br />9.90
<br />17001-17499
<br />.80 ------------------------------------------------
<br />13.60
<br />17500-18000
<br />.80 ------------------------------------------------
<br />14.00
<br />18001-18499
<br />.80 ------------------------------------------------
<br />14.40
<br />18500-19000
<br />.80 ------------------------------------------------
<br />14.80
<br />19001-19499
<br />.80 ------------------------------------------------ 15.20
<br />19500-20000
<br />.80 ------------------------------------------------
<br />15.60
<br />20001-20499
<br />1.00 ------------------------------------------------ 20.00
<br />20500-21000
<br />1.00 ------------------------------------------------
<br />20.50
<br />21001-21499
<br />1.00 ------------------------------------------------
<br />21.00
<br />21500-22000
<br />1.00 ------------------------------------------------
<br />21.50
<br />22001-22499
<br />1.00 -----------------------
<br />------------------------- 22.00
<br />22500-23000
<br />1.00 ------------------------------------------------ 22.50
<br />23001-23499
<br />1.20 ------------------------------------------------ 27.60
<br />23500-24000
<br />1.20 ------------------------------------------------
<br />28.20
<br />24001-24499
<br />1.20 ------------------------------------------------
<br />28.80
<br />24500-25000
<br />1.20 ------------------------------------------------
<br />29.40
<br />25001-25499
<br />1.20 ------------------------------------------------
<br />30.00
<br />25500-26000
<br />1.20 ------------------------------------------------
<br />30.60
<br />26001-26499
<br />1.40 ------------------------------------------------
<br />36.40
<br />26500-27000
<br />1.4o ------------------------------------------------
<br />37.10
<br />27001-27499
<br />1.40 ------------------------------------------------
<br />37.80
<br />27500-28000
<br />1.40 ------------------------------------------------
<br />38.50
<br />28001-28499
<br />1.40 ------------------------------------
<br />------------ 39.20
<br />28500-29000
<br />1.40 ------------------------------------------------
<br />39.90
<br />29001-29499
<br />1.80 ------------------------------------------------
<br />52.20
<br />29500-30000
<br />1�80-------------------------------------------------
<br />53.10
<br />Weight
<br />30001-30499
<br />30500-31000
<br />31001-31499
<br />31500-32000
<br />32001-32499
<br />32500-33000
<br />33001-33499
<br />33500-34000
<br />34001-34499
<br />34500-35000
<br />35001-35499
<br />35500-36000
<br />36001-36499
<br />36500-37000
<br />37001-37499
<br />37500-38000
<br />38001-38499
<br />38500-39000
<br />39001-39499
<br />39500-40000
<br />40001-40499
<br />40500-41000
<br />41001-41499
<br />41500-42000
<br />42001-42499
<br />42500-43000
<br />43001-43499
<br />43500-44000
<br />44001-44499
<br />44500-45000
<br />45 001-45 499
<br />45500-46000
<br />46001-46499
<br />46500-47000
<br />47001-47499
<br />47500-48000
<br />48001-48499
<br />48500-49000
<br />49001-49499
<br />49500-50000
<br />Rate Per
<br />1000 Lbs.
<br />Full Year Fee
<br />1.80 ------------------------------------------------
<br />54.00
<br />1.80 ------------------------------------------------
<br />54.90
<br />1.8o ------------------------------------------------
<br />55.80
<br />1.80 ----------------------------------
<br />-------------- 56.70
<br />1.80 ------------------ --------------------------------
<br />57.60
<br />1.80 ------------------------------------------------
<br />58.50
<br />1.80 ------------------------------------------------
<br />59.40
<br />1.80 ------------------------------------------------
<br />60.30
<br />1.80 ------------------------------------------------
<br />61.20
<br />1.80 ------------------------------------------------
<br />62.10
<br />1.80 ------------------------------------------------
<br />63.00
<br />1.80 ------------------------------------------------
<br />63.90
<br />1.80 ------------------------------------------------64.80
<br />1.80 ------------------------------------------------
<br />65.70
<br />1.80 ------------------------------------------------
<br />66.60
<br />1.80 ------------------------------------------------
<br />67.50
<br />1.80 ------------------------------------------------
<br />68.40
<br />1.80 ------------------------------------------------
<br />69.30
<br />1.80 ------------------------------------------------
<br />70.20
<br />1.80 ------------------------------------------------
<br />71.10
<br />1.80 ------------------------------------------------
<br />72.00
<br />1.80 ------------------------------------------------
<br />72.80
<br />1.80 ------------------------------------------------
<br />73.80
<br />1.80 ------------------------------------------------
<br />74.70
<br />1.80 ------------------------------------------------
<br />75.60
<br />1.80 ------------------------------------------------
<br />76.50
<br />1.80 ------------------------------------------------
<br />77.40
<br />1.80 ------------------------------------------------
<br />75.30
<br />1.80 ----- r, ----------- -----------------------------
<br />79.20
<br />1.80---- -=--------------------------------------
<br />80.10
<br />1.80 ------------------------------------------------
<br />81.00
<br />1.80 ------------------------------------------------
<br />81.90
<br />1.80 ------------------------------------------------
<br />82.80
<br />1.80 ------------------------------------------------
<br />83.70
<br />1.80 ------------------------------------------------
<br />84.60
<br />1.80 ------------------------------------------------
<br />85.50
<br />1.80 ------------------------------------------------
<br />86.40
<br />1.8o -------------------------------------------------
<br />87.30
<br />1.80 ------------------------------------------------
<br />88.20
<br />1.80 -------------------------------------------------
<br />89.10
<br />The fee for all tractor trucks is a flat charge of $10.00. To determine
<br />- Y
<br />semi -trailer fees, deduct $10.00 from fees applicable to the gross weight
<br />of the combination. -
<br />Motorcycles: $2.00; with sidecar-------------------- 3.00
<br />After November 1, 1953, the above rates shall be one-half of the
<br />original.
<br />Vehicles -For Hire:
<br />Automobiles, stationwagons, ambulances and trucks used for hire
<br />shall pay a flat fee of $22.50 in addition to the regular license tax fee.
<br />For the purposes of this section every vehicle for which a state for
<br />hire license is required shall be considered a vehicle used for hire. Only
<br />one city license shall be required for each vehicle.
<br />When number or license plate is lost a duplicate plate may be furn-
<br />ished by the Director of Finance upon the payment of fifty cents to the
<br />Director of Finance.
<br />The license under this section shall be transferable only to the pur-
<br />chaser of the car for which such license was issued, or to another car
<br />purchased by the person to whom the said license was issued upon the
<br />payment of fifty cents:
<br />The taxes on licenses accruing under the provisions of this section
<br />shall be due and payable, except where otherwise herein provided, on
<br />or before the first day of May, 1953 and shall be paid by the persons
<br />against whom assessed to the Director of Finance in his office on or before
<br />the first day of May.
<br />No part of the tax assessable or collected under this section shall
<br />be expended by the said City for any purpose other than improvement and
<br />maintenance of streets.
<br />85. General Provisions.
<br />(a) Definitions:
<br />A like license shall be required of any firm, joint stock company or
<br />corporation as provided for in this ordinance for a person or firm.
<br />The construction and definition of the subjects as taxed under this
<br />ordinance shall be the same as is provided for under the tax laws of the
<br />State of Virginia unless otherwise provided.
<br />(b) Gross Receipts.
<br />The term "gross receipts" as used in this ordinance shall mean the
<br />from any business, profession, trade, occupation, vocation,
<br />gross receiptsfrom
<br />including cash, credits, fees, commissions, brokerage
<br />calling or act
<br />charges and rentals, and property of any kind, nature or description, from
<br />either sales made or services rendered without any deduction therefrom
<br />on account of cost of the property sold, the cost of materials, labor or
<br />service or other costs, interest ofcounts merchantsdther any amountpee what -
<br />of the sale
<br />soever, and shall include in case
<br />price of supplies and goods furnished to or used by tnhowever,
<br />ee or his
<br />family or other person for which no charge is made, provided,
<br />and whoe-
<br />that the term "gross receipts with dealing intartricles uponnufLewhich therel is
<br />sale merchants manufacturing
<br />levied a direct excise tax by the Unied ted
<br />tater shall
<br />not in include such
<br />excise tax payments to the
<br />The term "gross receipts" when used in connection with, or in re-
<br />spect to, financial transactions involving the sale of notes, stocks,
<br />bonds,
<br />of
<br />or other securities, or lls loan,°the�llection evidencesrofadvance
<br />shall bendeemed lto
<br />discounting of notes, b
<br />mean the gross, interest, gross discount, gross commission, or other gross
<br />receipts earned by means of, or resulting from such financial transactions,
<br />but the term "gross receipts" shall not include amounts received as pay-
<br />ment of debts.
<br />all
<br />The term "gross receipts" � include the
<br />gross receipts
<br />rboth tto f persons
<br />sales made from a place of business
<br />within the City and to persons outside the City.
<br />The calculation of gross receipts for license tax purposes shall be on
<br />either a cash or accrual basis, provided however that the basis used must
<br />method
<br />coincide with the system of accounts
<br />used
<br />and St to income taxpayer
<br />Tax purposes.
<br />employed by the taxpayer for Federal
<br />(c) JAcense Other Than Herein Listed:
<br />On every business, profession or occupation for which a license tax
<br />shall not have been provided for in this ordinance, the tax shall be the
<br />same as that required by the State Tax Laws.
<br />(d) Non -Profit -Charity.
<br />No tax or license shall be required of any business, trade or occupa-
<br />tion which is conducted solely for the purpose of charity or for some
<br />purpose of a non-profit nature, provided however that the Commissioner
<br />shall rcpt any
<br />uponsuch uthe characdteroof such on
<br />of the Revenue shall not
<br />until after the CouncilP
<br />busi-
<br />ness, trade or occupation.
<br />(e) Failure to Secure License -Penalty.
<br />ation
<br />Any person, firm or corporation, e°o d device o bus ing inessa ything for
<br />or profession or operating any machin o th-
<br />t
<br />he conduct of which a license tax is requsuebd under this ordinance, wiper
<br />t
<br />first obtaining such license, shall lect ta penalty of five ll
<br />of the amount of the license tax then due, hall be sassessed and paid
<br />centum and such penalty
<br />in no case be less than $2.00,
<br />t six per centum per annum on said tax
<br />along with the license tax and scall become a part of the license tax 'and
<br />c
<br />there shall be collected interest P and shall
<br />and penalty from date on which said tax
<br />becomes
<br />a emsdemeanor, and such
<br />person, firm or corporation shall be t Y
<br />fined not less than $5.00 nor more penae is in
<br />lty
<br />y of five°pera each
<br />herein
<br />be that the Pena ty
<br />default; provided, however, 1 to licenses for motor driven
<br />provided, shall not be construed to apply
<br />vehicles as provided in Section 84 hereof.
<br />(f) Keeping Proper Records.
<br />ch is
<br />Ever person liable for a license tax a err actual ordinance this probable lcom-
<br />Y
<br />based on actual or probable purchases or sales,
<br />contracts or orders
<br />missions, gross receipts from a business or, rwhere such tax is based on
<br />accepted or graded in any other way, shall,
<br />keep all invoices and a record of
<br />actual or probable purchases, or sales, all and contracts
<br />all urchases and from whom made, a record sions ofr ss sales and
<br />,where other -
<br />P
<br />wise based, keep a record of all commis � g and the
<br />or orders accepted, from whom receivedand wit receipts) o contracts is or other
<br />report of such purchases, sales, commis ,
<br />accepted, required to be maderand rethe �ords,tation of and generalbolicense
<br />oftac-
<br />shall be taken from such invoices
<br />count.
<br />All such invoices and records and general books of account shall e
<br />the Director of Finance, Com -
<br />open to inspection and examination byy other officer
<br />mis
<br />sioner of the Revenue, License Inspector or an,ith, he duty Of assessing
<br />City of Charlottesville charged in any ma
<br />or collecting license taxes.
<br />es and rec-
<br />Any person who shall fail or refuse
<br />efet with kee and ,pay acpenalty, Of
<br />ords as above provided, shall be assessed
<br />$25.00, in addition to the license tax imposed.
<br />(g) Evidence of Business.
<br />When any person, firm or corporatioadio stall tions, advertisey use of any busi-
<br />cards or use of city newspapers, or local
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