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<br />When numbe or license ^plate is lost Ruplicate p to ma be`
<br />fished Vythe Director of Finance upon the payment of fifty cen
<br />Direct' inane.
<br />The license under this section Aball be transferable` iy to .t pur-
<br />chaser of the car for which such license was issued�to anot er car
<br />purchased by the person to whom the said license w sued upon,,t
<br />ayment of fifty cents.
<br />The taxes on licenses accruing under the provisions of this sec
<br />shall be due and payable, except where. otherwise herein provided,
<br />or before the first day of May 1955 and shall be paid by the per
<br />jagainst whom assessed to the Director of Finance in his office on or be
<br />the first day of May:
<br />r
<br />No part of the tax assessable or collected under. this section
<br />e expended b the said City for any purpose other than improveme
<br />maintenance of streets.
<br />88. General Provisions.
<br />(a) Definitions:
<br />A like license shall be required of any firm, joint stock company or
<br />)ration as provided for in this ordinance for a person or firm.
<br />The construction and definition of the subjects as taxed under this
<br />lance shall be the same as is provided for under the tax laws of the
<br />of Virginia unless otherwise provided.
<br />(b) Gross Receipts.
<br />FThe term "gross receipts" as used in this ordinance shall mean t9dy
<br />gross receipts from any business, profession, trade, occupation, vocation,
<br />calling or ac ity, including cash, credits, fees, commissions, brokerage
<br />pharges and rtals, and property of any kind, nature or description, from
<br />Dither sales made or services rendered without any deduction therefrom
<br />account of cost of the property sold, the cost of materials, labor or
<br />rvice other costs, interest or discounts paid, or any expense what-
<br />ever, 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 />familyc other person for which no charge is made, provided, however,
<br />that the. rm "gross receipts" wi'tfi ipect to manufacturers and whole-
<br />sale merchants manufacturing. or 'dei g in articles upon which there is
<br />levied a direct excise tax by the United States shall AR040dude such excise
<br />tax payments to the United States Governme nsr11 z29,
<br />The term "gross receipts" when used:'in:oonnmfioh with, or in re -
<br />;'
<br />provided, shall not be co trued to apply to licenses for motor driven
<br />$#vehicles as provided in Section 87 hereof.
<br />air ± low" .
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<br />(f) Keeping Proper Record
<br />,� �f 1 3• � til t?.:,.
<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 />`leccepted 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 />V(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 />ness, it iO�4 be corf3idered prima facie evidence of their liability under
<br />the ordinance of this city, and they shall be required to tape out a license
<br />for such business.
<br />(h) Beginning Business.
<br />r4l'�For the purpose of ascertaining the tax to bevery person,
<br />firm, or corporation beginning business whose li: based on
<br />sales, purchases, gross receipts or commissions, the license shall be based
<br />''nn the estimated amcm-thtvf sales, put ases, gross regspm9Kc(Jrr1r)iissions
<br />hich will be made during the bae of the license year. In the 'case
<br />f any merchant operating a seasonal oh temporary buslrie§�''the estimated
<br />icense tax paid shall not be less than $150.00. Every underestimate or
<br />estimate under this paragraph shall be subject to correction by the
<br />rj�,'ommissioner 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—Classified.
<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 Civiy 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 />o, financial transactions involving - the sale of notes, stocks, bo
<br />Ileanu,
<br />•
<br />er securities, or the loan, collection or advance of money, or
<br />Y
<br />nti of notes, bills or other evidences of debt, shall be deemed to
<br />tss, interest, gross discount, gross ion, or other gross
<br />receipts by means of, or resulting froth cial transactions,
<br />but the t "gross receipts" shall not include a received as ,pay-
<br />ment of d ts.
<br />The term "gross receipts" shall include the gross recipts from all
<br />sales made from a place of business within the City, both to Or* ns
<br />•
<br />within the City and to persons outside the City.
<br />The calculation of gross recipts 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 />emplo�*m by the taxpayer for Federal and State Income Tax purposes.
<br />of the same business at the same location for which the license was orig-
<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 />-{tl
<br />(d) Non-Profit—Charity. -1
<br />No tax or license shall be required of any business, trade or -
<br />tion which is conducted solely for the purpose of charity or f
<br />purpose of a non-profit nature, provided however that the Com
<br />of the Revenue shall not exempt any such business, trade or occitparlbri
<br />until after the Council shall have passed upon the character of such busi-
<br />•
<br />ness,trade or occupation.
<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 sha == bb: collected interest at six per centum per annum on said tax
<br />and ',"e" 'ITElam date on which said tax becomes delinquent, and such
<br />person, arm `or corporation shall be guilty of a misdemeanor, and , shA
<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 />rj�,'ommissioner 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—Classified.
<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 Civiy 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
<br />•
<br />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 />•
<br />Every license granted shall not be prorated for the unexpired portion
<br />of the license year unless otherwise provided.
<br />(m) Transfer.
<br />No City license shall be transferred from any person, firm or corpor-
<br />ation to another person, firm or corporation, except for the continuation
<br />of the same business at the same location for which the license was orig-
<br />inally issued. The fee for such transfer shall be fifty cents.
<br />(n) Fees.
<br />The Commissioner of the Revenue shall assess for each license issued
<br />by him a fee of fifty cents, to be paid by the party to whom the said
<br />license is issued, which said fees shall be paid to the City Treasurer. ,
<br />is
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