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hundred and twenty-five dollars ($125.00), and in addition thereto, if
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<br /> the gross receipts of such person, firm or corporation, for the preceding
<br />
<br /> calendar year, exceeded $10,000.00, an additional sum of thirty cents
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<br /> (30c) for each $100.00 of excess of such receipts over $10,000.00.
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<br />86. Vehicles Horse Drawn - For Hire.
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<br /> On every horse drawn wagon or dray used for hire, ten dollars ($10.00).
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<br />87. Vehicles - Motor Driven.
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<br /> Every owner of a motor-driven vehicle on or before the first day of
<br />
<br /> May each year or before he shall commence to operate his machine, shall
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<br /> obtain a license to operate the same by making application to the Director
<br />
<br /> of Finance for a license to operate and present State motor vehicle regis-
<br />
<br /> tration card. The application must contain the name of the applicant,
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<br /> his residence, and if a corporation, its place of business, giving the name,
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<br /> factory number, if any, fixed by its maker, a brief description showing the
<br />
<br /> style of the machine, and weight, as computed by the provisions of the
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<br /> State law now in force or in accordance with any modifications that here-
<br />
<br /> after may be made by the State. After making application, and having
<br />
<br /> paid into the treasury of the City the required license tax fee, the Director
<br />
<br /> of Finance shall issue a certificate of registration and license. The rates
<br />
<br /> shall be as follows:
<br />
<br /> Automobiles, Stationwagons and Hearses, not used for hire:
<br />
<br /> FLAT RATE ------------------------------------------------ $4.00
<br />
<br /> Trucks, Tractor Trucks and semi-Trailers, not used for hire, the
<br />
<br /> license fee shall be computed on the gross weight of the vehicle as per
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<br /> the following schedule:
<br />
<br /> Weight Rate Per 1000 Lbs. Full Year Fee
<br /> 10000 and under 5.00
<br /> 10001-10499 .60 6.00
<br /> 10500-11000 .60 6.30
<br /> 11001-11499 .60 6.60
<br /> 11500-12000 .60 6.90
<br /> 12001-12499 .60 7.20
<br /> 12500-13000 .60 7.50
<br /> 13001-13499 .60 7.80
<br /> 13500-14000 .60 8.10
<br /> 14001-14499 .60 8.40
<br /> 14500-15000 .60 8.70
<br /> 15001-15499 .60 9.00
<br /> 15500-16000 .60 9.30
<br /> 16001-16499 .60 9.60
<br /> 16500-17000 .60 9.90
<br /> 17001-17499 .80 13.60
<br /> 17500-18000 .80 14.00
<br /> 18001-18499 .80 14.40
<br /> 18500-19000 .80 14.80
<br /> 19001-19499 .80 15.20
<br /> 19500-20000 .80 15.60
<br /> 20001-20499 1.00 20.00
<br /> 20500-21000 1.00 20.50
<br /> 21001-21499 1.00 21.00
<br /> 21500-22000 1.00 21.50
<br /> 22001-22499 1.00 22.00
<br /> 22500-23000 1.00 22.50
<br /> 23001-23499 1.20 27.60
<br /> 23500-24000 1.20 28.20
<br /> 24001-24499 1.20 28.80
<br /> 24500-25000 1.20 29.40
<br /> 25001-25499 1.20 30.00
<br /> 25500-26000 1.20 30.60
<br /> 26001-26499 1.40 36.40
<br /> 26500-27000 1.40 37.10
<br /> 27001-27499 1.40 37.80
<br /> 27500-28000 1.40 38.50
<br /> 28001-28499 1.40 39.20
<br /> 28500-29000 1.40 39.90
<br /> 29001-29499 1.80 52.20
<br /> 29500-30000 1.80 53.10
<br /> Weight Rate Per 1000 Lbs. Full Year Fee
<br /> 30001-30499 1.80 54.00
<br /> 30500-31000 1.80 54.90
<br /> 31001-31499 1.80 55.80
<br /> 31500-32000 1.80 56.70
<br /> 32001-32499 1.80 57.60
<br /> 32500-33000 1.80 58.50
<br /> 33001-33499 1.80 59.40
<br /> 33500-34000 1.80 60.30
<br /> 34001-34499 1.80 61.20
<br /> 34500-35000 1.80 62.10
<br /> 35001-35499 1.80 63.00
<br /> 35500-36000 1.80 63.90
<br /> 36001-36499 1.80 64.80
<br /> 36500-37000 1.80 65.70
<br /> 37001-37499 1.80 66.60
<br /> 37500-38000 1.80 67.50
<br /> 38001-38499 1.80 68.40
<br /> 38500-39000 1.80 69.30
<br /> 39001-39499 1.80 70.20
<br /> 39500-40000 1.80 71.10
<br /> 40001-40499 1.80 72.00
<br /> 40500-41000 1.80 72.90
<br /> 41001-41499 1.80 73.80
<br /> 41500-42000 1.80 74.70
<br /> 42001-42499 1.80 75.60
<br /> 42500-43000 1.80 76.50
<br /> 43001-43499 1.80 77.40
<br /> 43500-44000 1.80 78.30
<br /> 44001-44499 1.80 79.20
<br /> 44500-45000 1.80 80.10
<br /> 45001-45499 1.80 81.00
<br /> 45500-46000 1.80 81.90
<br /> 46001-46499 1.80 82.80
<br /> 46500-47000 1.80 83.70
<br /> 47001-47499 1.80 84.60
<br /> 47500-48000 1.80 85.50
<br /> 48001-48499 1.80 86.40
<br /> 48500-49000 1.80 87.30
<br /> 49001-49499 1.80 88.20
<br /> 49500-50000 1.80 89.10
<br />
<br /> The fee for all tractor trucks is a flat charge of $10.00. To determine
<br />
<br /> semi-trailer fees, deduct $10.00 from fees applicable to the gross weight
<br />
<br /> of the combination.
<br />
<br /> Motorcycles: $2.00, with sidecar ...................................... 3.00
<br />
<br /> After November 1, 1955, the above rates shall be one-half of the original.
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<br /> Vehicles - For Hire:
<br />
<br /> Automobiles, stationwagons, ambulances and trucks used for hire shall pay
<br />
<br /> a flat fee of $22.50 in addition to the regular license tax fee.
<br />
<br /> For the purposes of this section every vehicle for which a state for hire
<br />
<br /> license is required shall be considered a vehicle used for hire. Only one
<br />
<br /> city license shall be required for each vehicle.
<br />
<br /> When number or license plate is lost a duplicate plate may be furnished
<br />
<br /> by the Director of Finance upon the payment of fifty cents to the Director
<br />
<br /> of Finance.
<br />
<br /> The license under this section shall be transferable only to the purchaser
<br />
<br /> of the car for which such license was issued, or to another car purchased
<br />
<br /> by the person to whom the said license was issued upon the payment of
<br />
<br /> fifty cents.
<br />
<br /> The taxes and licenses accruing under the provisions of this section shall
<br />
<br /> be due and payable, except where otherwise herein provided, on or before
<br />
<br /> the first day of May 1955 and shall be paid by the persons against whom
<br />
<br /> assessed to the Director of Finance in his office on or before the first
<br />
<br /> day of May.
<br />
<br /> No part of the tax assessable or collected under this section shall be
<br />
<br /> expended by the said City for any purpose other than improvement and
<br />
<br /> maintenance of streets.
<br />
<br />88. General Provisions.
<br />
<br /> (a) Definitions:
<br />
<br /> A like license shall be required of any firm, joint stock company or
<br />
<br /> corporation as provided for in this ordinance for a person or firm.
<br />
<br /> The construction and definition of the subjects as taxed under this
<br />
<br /> ordinance shall be the same as is provided for under the tax laws of the
<br />
<br /> State of Virginia unless otherwise provided.
<br />
<br /> (b) Gross Receipts.
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<br /> The term "gross receipts" as used in this ordinance shall mean the gross
<br />
<br /> receipts from any business, profession, trade, occupation, vocation,
<br />
<br /> calling or activity, including cash, credits, fees, commissions, brokerage
<br />
<br /> charges and rentals, and property of any kind, nature or description, from
<br />
<br /> either sales made or services rendered without any deduction therefrom on
<br />
<br /> account of cost of the property sold, the cost of materials, labor or
<br />
<br /> service or other costs, interest or discounts paid, or any expense whatso-
<br />
<br /> ever, and shall include in case of merchants the amount of the sale price
<br />
<br /> of supplies and goods furnished to or used by the licensee or his family
<br />
<br /> or other person for which no charge is made; provided, however, that the
<br />
<br /> term "gross receipts" with respect to manufacturers and wholesale merchants
<br />
<br /> manufacturing or dealing in articles upon which there is levied a direct
<br />
<br /> excise tax by the United States Government shall not include such excise
<br />
<br /> tax payments to the United States Government.
<br />
<br /> The term "gross receipts" when used in connection with, or in respect to,
<br />
<br /> financial transactions involving the sale of notes, stocks, bonds, or other
<br />
<br /> securities, or the loan, collection or advance of money, or the discounting
<br />
<br /> of notes, bills or other evidences of debt, shall be deemed to mean the
<br />
<br /> gross, interest, gross discount, gross commission, or other gross receipts
<br />
<br /> earned by means of, or resulting from such financial transactions; but the
<br />
<br /> term "gross receipts" shall not include amounts received as payment of debts.
<br />
<br /> The term "gross receipts" shall include the gross receipts from all sales
<br />
<br /> made from a place of business within the City, both to persons within the
<br />
<br /> City and to persons outside the City.
<br />
<br /> The calculation of gross receipts for license tax purposes shall be on
<br />
<br /> either a cash or accrual basis, provided however that the basis used must
<br />
<br /> coincide with the system of accounts used by the taxpayer and the method
<br />
<br /> employed by the taxpayer for Federal and State Income Tax purposes.
<br />
<br /> (c) License Other Than Herein Listed:
<br />
<br /> On every person, profession or occupation for which a license tax has not
<br />
<br /> been provided for in this ordinance, the tax shall be the same as that
<br />
<br /> required by the State Tax Laws.
<br />
<br /> (d) Non-Profit - Charity.
<br />
<br /> No tax or license shall be required of any business, trade or
<br />
<br /> occupation which is conducted solely for the purpose of charity or
<br />
<br /> for some purpose of a non-profit nature, provided however that the
<br />
<br /> Commissioner of the Revenue shall exempt any such business, trade or
<br />
<br /> occupation until after the Council shall have passed upon the
<br />
<br /> character of such business, trade or occupation.
<br />
<br /> (e) Failure to Secure License - Penalty.
<br />
<br /> Any person, firm or corporation, conducting a business, occupation or
<br />
<br /> profession or operating any machine or device or doing anything for
<br />
<br /> the doing of which a license is required under this ordinance,
<br />
<br /> without first obtaining such license, shall be subject to a penalty
<br />
<br /> of five per centum of the amount of the license tax then due, but
<br />
<br /> such penalty shall not be less than $2.00, and such penalty shall be
<br />
<br /> assessed and paid along with the license tax and shall become a part
<br />
<br /> of the license tax and there shall be collected interest at six per
<br />
<br /> centum per annum on such tax and penalty from date on which said tax
<br />
<br /> becomes delinquent, and such person, firm or corporation shall be
<br />
<br /> guilty of a misdemeanor, and shall be fined not less than $5.00 nor
<br />
<br /> more than $100.00 for each day he is in default; provided, however,
<br />
<br /> that the penalty of five per centum herein provided, shall not be
<br />
<br /> construed to apply to licenses for motor driven vehicles as provided
<br />
<br /> in Section 87 hereof.
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