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<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, 195 3 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 />(e) Failure to Secure License—Penalty.
<br />Any person, firm or corporation, conducting a business, occupation
<br />or profession or operating any machine or device or doing anything for
<br />the conduct of which a license tax is required under this ordinance, with-
<br />out first obtaining such license, shall be subject to a penalty of five per
<br />centum of 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 and paid
<br />along with the license tax and shall become a part of the license tax and
<br />there shall be collected interest at six per centum per annum on said tax
<br />and penalty from date on which said tax becomes delinquent, and such
<br />person, firm or corporation shall be guilty of a misdemeanor, and shall
<br />be fined not less than $5.00 nor more than $100.00 for each day he is in
<br />default; provided, however, that the penalty of five per centum herein
<br />provided, shall not be construed to apply to licenses for motor driven
<br />vehicles as provided in Section 84 hereof.
<br />(f) Keeping Proper Records.
<br />Every person liable for a license tax under this ordinance which is
<br />based on actual or probable purchases or sales, actual or probable com-
<br />missions, gross receipts from a business or profession, contracts or orders
<br />accepted or graded in any other way, shall, where such tax is based on
<br />actual or probable purchases, or sales, keep all invoices and a record of
<br />all purchases and from whom made, a record of all sales and where other-
<br />wise based, keep a record of all commissions, gross receipts, and contracts
<br />or orders accepted, from whom received and with whom made, and the
<br />report of such purchases, sales, commissions, receipts, contracts or other
<br />accepted, required to be made for the computation of said license tax,
<br />shall be taken from such invoices and records, and general books of ac-
<br />count.
<br />All such invoices and records and general books of account shall be
<br />open to inspection and examination by the Director of Finance, Com-
<br />missioner of the Revenue, License Inspector or any other officer of the
<br />City of Charlottesville charged in any manner with the duty of assessing
<br />or collecting license taxes.
<br />Any person who shall fail or refuse to keep such invoices and rec-
<br />ords as above provided, shall be assessed with and pay a penalty, of
<br />$25.00, in addition to the license tax imposed.
<br />(g) Evidence of Business.
<br />When any person, firm or corporation, shall by use of signs, circulars,
<br />cards or use of city newspapers, or local radio stations, advertise any busi-
<br />gross receipts from any business, profession, trade, occupation, vocation,
<br />calling or activity, including cash, credits, fees, commissions, brokerage
<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 or discounts paid, or any expense what-
<br />soever, and shall include in case of merchants the amount of the sale
<br />price of supplies and goods furnished to or used by the licensee or his
<br />family or other person for which no charge is made, provided, however,
<br />that the term "gross receipts" with respect to manufacturers and whole-
<br />sale merchants manufacturing or dealing in articles upon which there is
<br />levied a direct excise tax by the United States shall not in include such
<br />excise tax payments to the United States Government.
<br />The term "gross receipts" when used in connection with, or in re-
<br />spect to, financial transactions involving the sale of notes, stocks, bonds,
<br />or other securities, or the loan, collection or advance of money, or the
<br />discounting of notes, bills or other evidences of debt, shall be deemed to
<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 />The term "gross receipts" shall include the gross receipts from all
<br />sales made from a place of business within the City, both to persons
<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 />coincide with the system of accounts used by the taxpayer and the method
<br />employed by the taxpayer for Federal and State Income Tax purposes.
<br />(c) License 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 />of the Revenue shall not exempt any such business, trade or occupation
<br />until after the Council shall have passed upon the character of such busi-
<br />ness, trade or occupation.
<br />ness, it shall be considered prima facie evidence of their liability under
<br />the ordinance of this city, and they shall be required to take out a license
<br />for such business.
<br />(h) Beginning"'Business.
<br />For the purpose of ascertaining the tax to be paid by every person,
<br />firm or corporation beginning business whose license tax is based on
<br />sales, purchases, gross receipts or commissions, the license shall be based
<br />on the estimated amount of sales, purchases, gross receipts or commissions
<br />which will be made during the balance of the license year. In the case
<br />of any merchant operating a seasonal or temporary business the estimated
<br />license tax paid shall not be less than $150.00. Every underestimate or
<br />overestimate under this paragraph shall be subject to correction by the
<br />Commissioner of Revenue whose duty it shall be to review all estimated
<br />licenses and assess any additional licenses as may be found to be due after
<br />the close of the license year on the basis of true sales, purchases, gross
<br />receipts or commissions, and any taxpayer who has overestimated shall
<br />be entitled to a refund of the amount so overestimated.
<br />(i) Record—Classif ied.
<br />And it shall be the duty of the Commissioner of Revenue to report
<br />in writing to the Mayor and Chief of Police every case of default as soon
<br />as it comes to his knowledge. The Chief of Police shall cause such de-
<br />linquent, whether reported by the Commissioner of Revenue or otherwise
<br />brought to his attention, to be summoned before the Civil and Police
<br />Justice to show cause why they should not be fined under the provisions
<br />of this ordinance. It shall be the duty of the police force in general to
<br />assist in the enforcement of this ordinance.
<br />(j) Record—Classified.
<br />It shall be the duty of the Commissioner of the Revenue to keep a
<br />book, in which he shall classify all the branches of business and occupa-
<br />tion upon which a license is imposed by this ordinance, and show the
<br />amount of assessment made upon each license, the name of the person
<br />assessed, and the period for which such license was issued.
<br />(k) Specific License.
<br />Whenever a specific license is herein imposed such license shall
<br />be in addition to the merchant's license unless otherwise provided.
<br />(1) Pro -ration.
<br />Every license granted shall not be prorated for the unexpired portion
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