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(o) Due Date.
<br />• The taxes on licenses accru' r the provisions of s ordinance
<br />shall be due.* ad payable except otherwise herein on or
<br />before the first day of June, 1955, and shall be paid by the son against
<br />whom assessed to the Treasurer of the City in his office on or before the
<br />first day of June.
<br />(p) Savings Clause.
<br />Sbould, any part of this ordinance be held unconstitutional or invalid,
<br />it shall nevertheless remain in full force and effect as to the remaining
<br />portigps thereof.
<br />q) License Inspector.
<br />e Mayor may appoint for such period as he may deem advisable,
<br />14 compensation as the Council may approve a License Inspector
<br />duty it shall be to investigate and ascertain whether each person,
<br />fir corporation, engaged in any business or profession for whj,;h a
<br />lic is required under this or any other ordinance of the City of Char-
<br />lottesville has secured a proper license. And in any case in which the
<br />amount of tax for such license is based on sales or purchases or the
<br />amount of business done, the said License Inspector shall have the power
<br />to summon the person, firm or corporation engaged in such businet;,oc
<br />profession before him for examination under oath, and require the pr -Q -
<br />duction of any books, accounts, or records of such person, firm or corpor-
<br />atiott for inspection by said License Inspector.
<br />L_ �
<br />And the said License Inspector is further authorized and empowered
<br />to make such other and further investigations, examinations and audits
<br />of the records, books, and accounts of such person, firm or corporation as
<br />4e shall deem proper in order to determine accurately the amount of
<br />'cense taxes properly payable.
<br />If it shall appear that purchases, sales, or amount of business or any
<br />other matter pertinent to the assessment of license taxes have been in-
<br />correctly reported or returned the said Inspector shall report his findings
<br />to the Director of Finance, who shall, if he be satisfied that an incorrect
<br />report or return has been made, direct the Commissioner of Revenue to
<br />assess a proper license tax in accordance with the findings of the Inspector.
<br />Any person, firm or corporation who shall'i�Yl-to appear before said
<br />Inspector to produce such records, books and•+papers, when duly sum-
<br />moned or shall refuse to permit said Inspector to make such other and
<br />further investigation and audit of said books and papers as aforesaid,
<br />shall.Lnco!xviction thereof be fined not less than $10.00 nor more
<br />than Iance of the duties hereby imposed, the Licegme Inspector
<br />shallto the supervision and direction of the -Director of
<br />Finance..
<br />(r) Oath to Application.
<br />Every person liable to a license tax under this ordinance shall make
<br />application in writing therefor and each such license is based upon the
<br />amount of his actual or probable purchases, or sales, or of his actual or
<br />probable commissions, or of the gross receipts from his business or pro-
<br />fession, or graded in any other way, shall before he shall be granted such
<br />license, be required to make oath in writing before some Notary Public,
<br />not himself a state or city officer, or directly or indirectly employed by
<br />such officer, before the Commissioner of Revenue, in such application
<br />stating, resTactual
<br />vely, the amount of his actual or probable purchases, or
<br />sales, or of or probable commissions, or of the gross receipts
<br />from his busi*ss or profession, or any other matter that may be pertinent
<br />'tab the assessment of the tax on such license; provided, that in the case
<br />of an incorporated company, such oaths shall be made by the chief officers
<br />or agent resident in the City of Charlottesville, or in charge of the business
<br />of said company, and in the case of a firm, by any member thereof. The
<br />said form to provide that the application and oath shall be separately made
<br />and signed. .:
<br />(s) Penalty for failure to file statement required or mak-
<br />ing a false statement.
<br />If any person subject to the payment of a license tax required under
<br />this ordinance, shall fail or refuse to file the statement or statements re-
<br />quired by this ordinance, or who shall make any false statement in the
<br />affidavit required by this ordinance, shall upon conviction thereof be fined
<br />not less than $25.00 nor more than $500.00 or confined in jail not
<br />more than six months, or both, in the discretion of the court o
<br />All ordinances or parts of ordinances relating to licenses ict
<br />herewith are hereby repealed.
<br />�4' nacted March 28, 1955.
<br />•' V
<br />A copy:
<br />J. S. RUSH, JR.
<br />Clerk of the Council.
<br />ADOPTED BY THE COUNCIL
<br />MARCH 28, 1955
<br />AYES: MR. DAVIS, MR. FORBES, MR. HILL,
<br />MR. MICHIE AND MR. WEINBERG
<br />NOES: NONE.
<br />ns cyf ( U) f__11"
<br />LERK r PRESIDENT
<br />ANNUAL TAX LEVY IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE
<br />PAYMENT OF INTEREST ON THF CITY DEBT, FOR CREATING A SINKING
<br />FUND THEREFOR, FOR THE SUPPORT OF THE CITY GOVT RNMENT AND CITY
<br />SCHOOLS, AND FOR OTHER PURPOSES.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT FOR THE YEAR BEGINNING ON THE
<br />FIRST DAY OF .JANUARY, 1955, AND ENDING THE THIRTY—FIRST DAY OF DECEMBER, 1955, AND EACH YEAR THEREAFTER
<br />WHILE THIS ORDINANCE IS IN FORCE, THE TAXES ON PERSONS AND PROPERTY FOR LOCAL PURPOSES SHALL BE AS FOLLOWS:
<br />GENERAL LEVY;
<br />1. LAND, LOTS AND BUILDINGS.
<br />ON TRACTS OF LAND AND LOTS AND IMPROVEMENTS THEREON, NOT EXEMPT FROM TAXATION, THERE SHALL BE A TAX
<br />OF $1.14 (ONE DOLLAR AND -FOURTEEN CENTS) ON EVERY $100.00 ASSESSED VALUE THEREOF TO PAY THE GENERAL
<br />OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST AND SINKING FUND ON THE CITY DEBT
<br />OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADDITIONAL TAX ON EVERY $1C0.00 ASSESSED VALUE OF
<br />$0.42 (FORTY—TWO CENTS) TO PAY THE INTEREST AND SINKING FUND ON SCHOOL BONDS AND $1.29 (ONE DOLLAR AND
<br />TWENTY—NINE CENTS) FOR THE MAINTENANCE -AND OPERATING OF THE CITY SCHOOLS.
<br />2. TANGIBLE PERSONAL PROPERTY.
<br />UPON ALL TANGIBLE PERSONAL PROPERTY AS DEFINED BY STATE TAX LAW, NOT EXEMPT FROM TAXATION, THERE SHALL
<br />BE -A TAX OF $1.14 (ONE DOLLAR AND FOURTEEN CENTS) ON EVERY $10O.CO-ASSESSED VALUE THEREOF TO PAY THE
<br />GENERAL OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST AND SINKING FUND ON THE CITY
<br />DEBT OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADCITIONAL TAX ON EVERY $100.00 ASSESSED VALUE
<br />THEREOF OF FORTY—TWO CENTS ($0.42) TO PAY THE INTEREST AND SINKING FUND ON THE SCHOOL BONDS AND $1.29
<br />(ONE DOLLAR AND TWENTY—NINE CENTS) FOR THE MAINTENANCE AND OPERATING OF THE CITY SCHOOLS.
<br />3. OTHER PROPERTY.
<br />UPON ANY TANGIBLE PERSONAL PROPERTY NOT INCLUDED IN THE FOREGOING, WHICH 15 NOT EXEMPT FROM LOCAL
<br />• TAXATION, THE TAX SHALL BE $1.14 (ONE DOLLAR AND FOURTEEN CENTS) ON EVERY $100.00 ASSESSED VALUE
<br />THEREOF TO PAY THE GENERAL OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST AND
<br />SINKING FUND ON THE CITY DEBT OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADDITIONAL TAX ON
<br />EVERY $1CC.00 ASSESSED VALUE THEREOF OF $0.42 (FORTY—TWO CENTS) TO PAY THE INTEREST AND SINKING FUND
<br />ON THE SCHOOL BONDS AND 01.29 (ONE DOLLAR AND TWENTY—NINE CENTS) FOR THE MAINTENANCE AND OPERATING
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