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(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 />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 willbe 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—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 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
<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 trar),sfer 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 />(o) Due Date.
<br />The taxes on licenses accruing under the provisions of this ordinance
<br />shall be due and payable except where otherwise herein provided, on or
<br />before the first day of June, 1955, and shall be paid by the person 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 />Should 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 />portions thereof.
<br />(q) License Inspector.
<br />The Mayor may appoint for such period as he may deem advisable,
<br />at such compensation as the Council may approve a License Inspector
<br />whose duty it shall be to investigate and ascertain- w erl - each person,
<br />firm or corporation, e_ngayed-in- -a� '-- estimated for which a
<br />lice it��- ' it shall I to review all
<br />Char -
<br />Commissioner of Revenue whose duty a be found to be due gross _ntwhich the
<br />Com additional licenses as may les urchases, g
<br />ear on the basis of true sales
<br />licenses and assess any on sales or purchases or the
<br />the close of theLAOI
<br />toi seummon~the less per on, firmthe
<br />orsaid
<br />orporationInspector
<br />engagedshall
<br />in such have
<br />business power
<br />or
<br />• profession before him for examination under oath, and require' the pro-
<br />duction of any books, accounts, or records of such person, firm or corpor-
<br />ation for inspection by said License Inspector.
<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 />he shall deem proper in order to determine accurately the amount of
<br />license 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 fail 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 upon conviction thereof be fined not less than $10.00 nor more
<br />than $200.00.
<br />In performance of the duties hereby imposed, the License Inspector
<br />shall be subject to 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, or before the Commissioner of Revenue, in such application
<br />stating, respectively, the amount of his actual or probable purchases, or
<br />sales, or of his actual or probable commissions, or of the gross receipts
<br />from his business or profession, or any other matter that may be pertinent
<br />to 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 for not
<br />more than six months, or both, in the discretion of the court or jury.
<br />All ordinances or parts of ordinances relating to licenses in conflict
<br />herewith are hereby repealed.
<br />ENACTED MARCH 19, 1956
<br />A COPY: TESTE.
<br />J. S. RUSH, JR.
<br />CLERK OF THE COUNCIL
<br />ADOPTED BY THE COUNCIL
<br />MARCH 19, 1956
<br />AYES: MR. DAVIS, MR. FORBE.S, MR. HILL, MR. MICHIE
<br />AND MR. WE I NBERG.
<br />NOES: NONE.
<br />FRES I GENT
<br />2 fel
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