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empt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation. (e) Failure to Secure License—Penalty. Any person, firm or corporation, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordinance, without first obtaining such license, shall be subject to a penalty of five per centum of the amount of the license tax then due, but such penalty shall in no case be less than $2.00, and such penalty shall be assessed and paid along with the license tax and shall become a part of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and such person, firm or corpora- tion shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be construed to apply to licenses for motor driven vehicles as provided in Section 85 hereof. (f) Keeping Proper Records. Every person liable for a license tax under this ordinance which is based on actual or probable purchases or sales, actual or probable commissions, gross receipts from a business or pro- fession, contracts or orders accepted or graded in any other way, shall, where such tax is based on actual or probable pur- chases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where otherwise based, keep a record of all commissions, gross receipts, and con- tracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, commissions, re- ceipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such in- voices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed.