|
hundred and twenty-five dollars ($125.00) , and in addition thereto, if
<br />the gross receipts of such person, firm or corporation, for the preceding
<br />calendar year, exceeded $10,000.00, an additional sum of thirty cents
<br />(30c) for each $100.00 of excess of such receipts over $10,000.00.
<br />86. Vehicles Horse Drawn -For Hire.
<br />On every horse drawn wagon or dray used for hire, ten dollars
<br />($10.00). $
<br />87. Vehicles -Motor Driven.
<br />Every owner of a motor -driven vehicle on or before the first day of
<br />May each year or before he shall commence to operate his machine, shall
<br />obtain a license to operate the same by making application to the Director
<br />of Finance for a license to operate and present State motor vehicle regis-
<br />tration card. The application must contain the name of the applicant,
<br />his residence, and if a corporation, its place of business, giving the name,
<br />factory number, if any, fixed by its maker, a brief description showing the
<br />style of the machine, and weight, as computed by the provisions of the
<br />State law now in force or in accordance with any modifications that here-
<br />after may be made by the State. After making application, and having
<br />paid into the treasury of the City the required license tax fee, the Director
<br />of Finance shall issue a certificate of registration and license. The rates
<br />shall be as follows:
<br />Automobiles, Stationwagons and Hearses, not used for hire:
<br />FLAT RATE ------------------------------------------------$4.00
<br />Trucks, Tractor Trucks
<br />and semi -Trailers,
<br />not used for hire, the
<br />license fee shall be computed on the gross weight of the vehicle as per
<br />the following schedule:
<br />Rate Per
<br />Weight
<br />1000 Lbs.
<br />Full Year Fee
<br />10000 and under--------------------------------------------------------------------------------
<br />5.00
<br />10001-10499
<br />.60 ------------------------------------------------
<br />6.00
<br />10500-11000
<br />.60 ------------------------------------------------
<br />6.30
<br />11001-11499
<br />.60 ------------------------------------------------
<br />6.60
<br />11500-12000
<br />.60 ------------------------------------------------
<br />6.90
<br />12001-12499
<br />.6o ------------------------------------------------
<br />7.20
<br />12500-13000
<br />.60 ------------------------------------------------
<br />7.50
<br />13001-13499
<br />.60 ------------------------------------------------
<br />7.80
<br />13500-14000
<br />.60 ------------------------------------------------
<br />8.10
<br />14001-14499
<br />.60 ----------------------
<br />-----------_----------- 8.40
<br />14500-15000,
<br />.60 --- -----------------------------------
<br />------- 8.70
<br />15001 -15499
<br />.60------------------------------------------------
<br />9.00
<br />15500 -16000
<br />.60------------------------------------------------
<br />9.30
<br />16001-16499
<br />.60 ------------------------------------------------
<br />9.60
<br />16500 -17000
<br />.60------------------------------------------------
<br />9.90
<br />17001-17499
<br />.80 ------------------------------------------------
<br />13.60
<br />17500-18000
<br />.80 ------------------------
<br />--------------------- 14.00
<br />18001 -18499
<br />.80------------------------------------------------
<br />14.40
<br />18500 -19000
<br />.80------------------------------------------------
<br />14.80
<br />19001 -19499
<br />.80-=----------------------------------------------
<br />15.20
<br />19500 -20000
<br />.80------------------------------------------------
<br />15.60
<br />20001-20499
<br />1.00 ------------------------------------------------
<br />20.00
<br />20500-21000
<br />1.00 ------------------------------------------------
<br />20.50
<br />21001-21499
<br />1.00 ------------------------------------------------
<br />21.00
<br />21500-22000
<br />1.00 -------------------
<br />----------------------------- 21.50
<br />22001-22499
<br />1.00 ------------------------------------------------
<br />22.00
<br />22500-23000
<br />1.00 ------------------------------------------------
<br />22.50
<br />23001-23499
<br />1.20 ------------------------------------------------
<br />27.60
<br />23500-24000
<br />1.20 ------------------------------------------------
<br />28.20
<br />24001-24499
<br />1.20 ------------------------------------------------
<br />28.80
<br />24500-25000
<br />1.20 ------------------------------------------------
<br />29.40
<br />25001-25499
<br />1.20 ------------------------------------------------
<br />30.00
<br />25500-26000
<br />1.20 ------------------------------------------------
<br />30.60
<br />26001-26499
<br />1.40 ------------------------------------------------
<br />36.40
<br />26500-27000
<br />1.4o ------------------------------------------------
<br />37.10
<br />27001-27499
<br />1.40 ------------------------------------------------
<br />37.80
<br />27500-28000
<br />i.4o ------------------------------------------------
<br />38.50
<br />28001-28499
<br />1.40 ------------------------------------------------
<br />39.20
<br />28500-29000
<br />1.40 ------------------------------------------------
<br />39.90
<br />29001-29499
<br />1.80 ------------------------------------------------
<br />52.20
<br />29500-30000
<br />1.80 ------------------------------------------------
<br />53.10
<br />Rate Per
<br />Weight
<br />1000 Lbs.
<br />Full Year Fee
<br />30001-30499
<br />1.80 ------------------------------------------------
<br />54.00
<br />30500-31000
<br />1.80 ------------------------------------------------
<br />54.90
<br />31001-31499
<br />1.80 ------------------------------------------------
<br />55.80
<br />31500-32000
<br />1.80 ------------------------------------------------
<br />56.70
<br />32001-32499
<br />1.80 ------------------------------------------------
<br />57.60
<br />32500-33000
<br />1.80 ------------------------------------------------
<br />58.50
<br />33001-33499
<br />1.80 ------------------------------------------------
<br />59.40
<br />33500-34000
<br />1.80 ------------------------------------------------
<br />60.30
<br />34001-34499
<br />1.80 ------------------------------------------------
<br />61.20
<br />34500-35000
<br />1.80 ------------------------------------------------
<br />62.10
<br />35001-35499
<br />1.80 -----------------------------
<br />------------------ 63.00
<br />35500-36000
<br />1.80 ------------------------------------------------
<br />63.90
<br />36001-36499
<br />1.80 ------------------------------------------------
<br />64.80
<br />36500-37000
<br />1.80 ------------------------------------------------
<br />65.70
<br />37001-37499
<br />1.80 ------------------------------------------------
<br />66.60
<br />37500-38000
<br />1.80 ------------------------------------------------
<br />67.50
<br />38001-38499
<br />1.80 ------------------------------------------------
<br />68.40
<br />38500-39000
<br />1.80 ------------------------------------------------
<br />69.30
<br />39001-39499
<br />1.80 ------------------------------------------------
<br />70.20
<br />39500-40000
<br />1.80 ------------------------------------------------ 71.10
<br />40001-40499
<br />1.80 ------------------------------------------------
<br />72.00
<br />40500-41000
<br />1.80 ------------------------------------------------
<br />72.80
<br />41001-41499
<br />1.80 ------------------------------------------------
<br />73.80
<br />41500-42000
<br />1.80 ------------------------------------------------
<br />74.70
<br />42001-42499
<br />1.80 ------------------------------------------------ 75.60
<br />42500-43000
<br />1.80 ------------------------------------------------
<br />76.50
<br />43001-43499
<br />1.80 ------------------------------------------------
<br />77.40
<br />43500-44000
<br />1.80 ------------------------------------------------
<br />78.30
<br />44001-44499
<br />1.80 ------------------------------------------------
<br />79.20
<br />44500-45000
<br />1.80 ------------------------------------------------
<br />80.10
<br />45001-45499
<br />1.80 ------------------------------------------------
<br />81.00
<br />45500-46000
<br />1.80 ------------------------------------------------
<br />81.90
<br />46001-46499
<br />1.80 ------------------------------------------------
<br />82.80
<br />46500-47000
<br />1.80 ------------------------------------------------
<br />83.70
<br />47001-47499
<br />1.80 ------------------------------------------------ 84.60
<br />47500-48000
<br />1.80 ------------------------------------------------
<br />85.50
<br />48001-48499
<br />1.80 ------------------------------------------------
<br />86.40
<br />48500-49000
<br />1.80 ------------------------------------------------
<br />87.30
<br />49001-49499
<br />1.80 ------------------------------------------------
<br />88.20
<br />49500-50000
<br />J_
<br />1.80 ------------------------------------------------
<br />89.10
<br />The fee for all tractor trucks is a flat charge of $10.00. To determine
<br />semi -trailer fees, deduct $10.00 from fees applicable to the gross weight
<br />of the combination.
<br />Motorcycles: $2.00; with sidecar -------------------- 3.00
<br />After November 1, 1955, the above rates shall be one-half of the
<br />original.
<br />Vehicles -For Hire:
<br />Automobiles, stationwagons, ambulances and trucks used for hire
<br />shall pay a flat fee of $22.50 in addition to the regular license tax fee.
<br />For the purposes of this section every vehicle for which a state for
<br />hire license is required shall be considered a vehicle used for hire. Only
<br />one city license shall be required for each vehicle.
<br />When number or license plate is lost a duplicate plate may be furn-
<br />ished by the Director of Finance upon the payment of fifty cents to the
<br />Director of Finance.
<br />The license under this section shall be transferable only to the pur-
<br />chaser of the car for which such license was issued, or to another car
<br />purchased by the person to whom the said license was issued upon the
<br />payment of fifty cents.
<br />The taxes on licenses accruing under the provisions of this section
<br />shall be due and payable, except where otherwise herein provided, on
<br />or before the first day of May 1955 and shall be paid by the persons
<br />against whom assessed to the Director of Finance in his office on or before
<br />the first day of May.
<br />No part of the tax assessable or collected under this section shall
<br />be expended by the said City for any purpose other than improvement and
<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 />corporation as provided for in this ordinance fora person or firm.
<br />The construction and definition of the subjects as taxed under this
<br />ordinance shall be the same as is provided for under the tax laws of the
<br />State of Virginia unless otherwise provided.
<br />(b) Gross Receipts.
<br />The term "gross receipts" as used in this ordinance shall mean the
<br />gross receipts from any business, profession, trade, occupation, vocation,
<br />calling or activity, including cash, credits, fees, commissions, brokerage
<br />charges and rentals, and property of any kind, nature or description, from
<br />either sales made or services rendered without any deduction therefrom
<br />on account of cost of the property sold, the cost of materials, labor or
<br />service or other costs, interest or discounts paid, or any expense what-
<br />soever, 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 />family or other person for which no charge . is made, provided, however,
<br />that the term "gross receipts" with respect to manufacturers and whole-
<br />sale merchants manufacturing or dealing in articles upon which there is
<br />levied a direct excise tax by the United States shall not include such excise
<br />tax payments to the United States Government
<br />The term "gross receipts" when used in connection with, or in re-
<br />spect to, financial transactions involving the sale of notes, stocks, bonds,
<br />or other securities, or the loan, collection or advance of money, or the
<br />discounting of notes, bills or other evidences of debt, shall be deemed to
<br />mean the gross, interest, gross discount, gross commission, or other gross
<br />receipts earned by means of, or resulting from such financial transactions,
<br />but the term "gross receipts" shall not include amounts received as pay-
<br />ment of debts.
<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 persons
<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 />employed by the taxpayer for Federal and State Income Tax purposes.
<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 />(d) Non -Profit -Charity.
<br />No tax or license shall be required of any business, trade or occupa-
<br />tion which is conducted solely for the purpose of charity or for some
<br />purpose of a non-profit nature, provided however that the Commissioner
<br />of the Revenue shall not exempt any such business, trade or occupation
<br />until after the Council shall have passed upon the character of such busi-
<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 shall be collected interest at six per centum per annum on said tax
<br />and penalty from date on which said tax becomes delinquent, and such
<br />person, firm or corporation shall be guilty of a misdemeanor, and shall
<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 />provided, shall not be construed to apply to licenses for motor driven
<br />vehicles as provided in Section 87 hereof.
<br />•
<br />•
<br />•
<br />
|