1957 ORDINANCES - Laserfiche WebLink

Home Browse Search

15G "35001-35499 35500-36000 ¢36001-36499 36500-37000 W7001-3 7499 7500-38000 38001-38499 f 38500-39000 39001-39499 39500-40000 40001-40499 40500-41000 41001-41499 41500-42000 42001-42499 42500-43000 43001-43499 43500-44000 44001-44499 44500-45000 45001-45499 45500-46000 46001-46499 46500-47000 47001-47499 47500-48000 48001-48499 48500-49000 49001-49499 49500-50000 The fee for all tractor trucks is a flat charge of $10.00. To determine semi -trailer fees, deduct $10.00 from fees applicable to the gross weight of the combination. Motorcycles: $2.00; with sidecar -------------------- 3.00 After November 1, 1955, the above rates shall be one-half of the original. Vehicles -For Hire: Automobiles, stationwagons, ambulances and trucks used for hire shall pay a flat fee of $22.50 in addition to the regular license tax fee. For the purposes of this section every vehicle for which a state for hire license is required shall be considered a vehicle used for hire. Only one city license shall be required for each vehicle. When number or license plate is lost a duplicate plate may be furn- ished by the Director of Finance upon the payment of fifty cents to the Director of Finance. THE LICENSE UNDER :HIS SECTION SHALL BE TRANS- FERABLE ONLY TO ANOTHER ROTOR VEHICLE; TRAILER OR SEml-TRAILER PURCHASED BY THE PERSON TO WHOM THE SAID LICENSE WAS ISSUED UPON APPLICATION TO THE DIRECTOR OF FINANCE ACCOMPANIED BY A FEE OF FIFTY CENTS; OR IF SUCH VEHICLE BE OF GREATER WEIGHT OR DIFFERENT DESIGN FROM THAT FOR WHICH THE LICENSE WAS ISSUED., UPON THE PAYMENT OF FIFTY CENTS AND THE AMOUNT OF DIFFERENCE IN LICENSE FEES BETWEEN THE TWO VEHICLES. THE TAXES ON LICENSES ACCRUING UNDER THE PRO- VISI.ONS OF THIS SECTION SHALL BE DUE AND PAYABLE EXCEPT WHERE OTHERWISE HEREIN PROVIDED; ON OR BEFORE THE FIRST DAY OF MAY 1957 AND SHALL BE PAID BY THE PERSONS AGAINST WHOM ASSESSED TO THE DIRECTOR OF FINANCE IN HIS OFFICE ON OR BEFORE THE FIRST DAY OF MAY. ANY PERSON HOLDING A CURRENT MOTOR VEHICLE LICENSE PLATE WHO DISPOSES OF THE VEHICLE FOR WHICH IT WAS ISSUED AND DOES NOT PURCHASE ANOTHER VEHICLE MAY SURRENDER THE LICENSE PLATE AND REGISTRATION RECEIPT TO THE DIRECTOR OF FINANCE AND REQUEST A REFUND FOR THE -UNUSED PORTION OF THE FEE PAID. THE DIRECTOR OF FINANCE SHALL REFUND TO THE APPLI- CANT ONE-HALF OF THE TOTAL COST OF THE LICENSE PLATE IF APPLICATION FOR SUCH REFUND IS MADE PRIOR TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEARy BUT SUCH REFUND SHALL ONLY BE ONE-THIRD OF SUCH TOTAL COST WHEN THE APPLICATION IS MADE SUBSEQUENT TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEAR BUT PRIOR TO THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. NO REFUND SHALL BE MADE WHEN THE APPLICATION THERE- FOR IS MADE AFTER THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. NO PART OF THE TAX ASSESSABLE OR COLLECTED UNDER THIS SECTION SHALL BE EXPENDED BY THE SAID CITY FOR ANY PURPOSE OTHER THAN IMPROVEMENT AND MAINTENANCE OF STREETS. .88. General Provisions. (a) Definitions: A like license shall be required of any firm, joint stock company or 40orporation as provided for in this ordinance for a person or firm. The construction and definition of the subjects as taxed under this ordinance shall be the same -as is provided for under the tax laws of the State of Virginia unless otherwise provided. AV -; - Gross Receipts. 1.80 ------------------------------------------------ 63.00 1.80 ------------------------------------------------ 63.90 1.80 ------------------------------------------------ 64.80 ,.-. 1.80 ------------------------------------------------ 65.70 1.80 ------------------------------------------------ 66.60 .' 1.80------------------------------------------------ 67.50 1.80 ------------------------------------------------ 68.40 1.80 ------------------------------------------------ 69.30 1.80 ------------------------------------------------ 70.20 • 1.80 ------------------------------------------------ 71.10 1.80 ------------------------------------------------ 72.00 1.80 ------------------------------------------------ 72.80 1.80 ------------------------------------------------ 73.80 1.80 ------------------------------------------------ 74.70 1.80 ------------------------------------------------ 75.60 1.80 ------------------------------------------------ 76.50 1.80 ------------------------------------------------ 77.40 1.80 ------------------------------------------------ 78.30 1.80 ------------------------------------------------ 79.20 1.80 ------------------------------------------------ 80.10 1.80 ------------------------------------------------ 81.00 1.80 ------------------------------------------------ 81.90 1.80 ------------------------------------------------- 82.80 1.80 ------------------------------------------------ 83.70 1.80 ------------------------------------------------ 84.60 1.80 ------------------------------------------------ 85.50 1.80 ------------------------------------------------ 86.40 1.80 ------------------------------------------------ 87.30 1.80 ------------------------------------------------ 88.20 1.80 ------------------------------------------------ 89.10 The fee for all tractor trucks is a flat charge of $10.00. To determine semi -trailer fees, deduct $10.00 from fees applicable to the gross weight of the combination. Motorcycles: $2.00; with sidecar -------------------- 3.00 After November 1, 1955, the above rates shall be one-half of the original. Vehicles -For Hire: Automobiles, stationwagons, ambulances and trucks used for hire shall pay a flat fee of $22.50 in addition to the regular license tax fee. For the purposes of this section every vehicle for which a state for hire license is required shall be considered a vehicle used for hire. Only one city license shall be required for each vehicle. When number or license plate is lost a duplicate plate may be furn- ished by the Director of Finance upon the payment of fifty cents to the Director of Finance. THE LICENSE UNDER :HIS SECTION SHALL BE TRANS- FERABLE ONLY TO ANOTHER ROTOR VEHICLE; TRAILER OR SEml-TRAILER PURCHASED BY THE PERSON TO WHOM THE SAID LICENSE WAS ISSUED UPON APPLICATION TO THE DIRECTOR OF FINANCE ACCOMPANIED BY A FEE OF FIFTY CENTS; OR IF SUCH VEHICLE BE OF GREATER WEIGHT OR DIFFERENT DESIGN FROM THAT FOR WHICH THE LICENSE WAS ISSUED., UPON THE PAYMENT OF FIFTY CENTS AND THE AMOUNT OF DIFFERENCE IN LICENSE FEES BETWEEN THE TWO VEHICLES. THE TAXES ON LICENSES ACCRUING UNDER THE PRO- VISI.ONS OF THIS SECTION SHALL BE DUE AND PAYABLE EXCEPT WHERE OTHERWISE HEREIN PROVIDED; ON OR BEFORE THE FIRST DAY OF MAY 1957 AND SHALL BE PAID BY THE PERSONS AGAINST WHOM ASSESSED TO THE DIRECTOR OF FINANCE IN HIS OFFICE ON OR BEFORE THE FIRST DAY OF MAY. ANY PERSON HOLDING A CURRENT MOTOR VEHICLE LICENSE PLATE WHO DISPOSES OF THE VEHICLE FOR WHICH IT WAS ISSUED AND DOES NOT PURCHASE ANOTHER VEHICLE MAY SURRENDER THE LICENSE PLATE AND REGISTRATION RECEIPT TO THE DIRECTOR OF FINANCE AND REQUEST A REFUND FOR THE -UNUSED PORTION OF THE FEE PAID. THE DIRECTOR OF FINANCE SHALL REFUND TO THE APPLI- CANT ONE-HALF OF THE TOTAL COST OF THE LICENSE PLATE IF APPLICATION FOR SUCH REFUND IS MADE PRIOR TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEARy BUT SUCH REFUND SHALL ONLY BE ONE-THIRD OF SUCH TOTAL COST WHEN THE APPLICATION IS MADE SUBSEQUENT TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEAR BUT PRIOR TO THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. NO REFUND SHALL BE MADE WHEN THE APPLICATION THERE- FOR IS MADE AFTER THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. NO PART OF THE TAX ASSESSABLE OR COLLECTED UNDER THIS SECTION SHALL BE EXPENDED BY THE SAID CITY FOR ANY PURPOSE OTHER THAN IMPROVEMENT AND MAINTENANCE OF STREETS. .88. General Provisions. (a) Definitions: A like license shall be required of any firm, joint stock company or 40orporation as provided for in this ordinance for a person or firm. The construction and definition of the subjects as taxed under this ordinance shall be the same -as is provided for under the tax laws of the State of Virginia unless otherwise provided. AV -; - Gross Receipts. The term "gross receipts" as used in this ordinance shall mean the gross receipts from any business, profession, trade, occupation, vocation, calling or activity, including cash, credits, fees, commissions, brokerage charges and rentals, and property of any kind, nature or description, from either sales made or services rendered without any deduction therefrom on account of cost of the property sold, the cost of materials, labor or service or other costs, interest or discounts or any paid, expense what- soever, and shall include in case of merchants the amount of the sale price of supplies and goods furnished to or used by the licensee or, his family or other person for which no charge is made, provided, however, that the term "gross receipts" with respect to manufacturers and whole- sale merchants manufacturing or dealing in articles upon which there is levied a direct excise tax by the United States shall not include such excise tax payments to the United States Government The term "gross receipts" when used in connection with, or in re- spect to, financial transactions involving the sale of notes, stocks, bonds, or other securities, or the loan, collection or advance of money, or the discounting of notes, bills or other evidences of debt, shall be deemed to mean the gross, interest, gross discount, gross commission, or other gross receipts earned by means of, or resulting from such financial transactions, but the term "gross receipts" shall not include amounts received as pay- ment of debts. The term "gross receipts" shall include the gross recipts from all sales made from a place of business within the City, both to persons within the City and to persons outside the City. The calculation of gross recipts for license tax purposes shall be on either a cash or accrual basis, provided however that the basis used must coincide with the system of accounts used by the taxpayer and the method • employed by the taxpayer for Federal and State Income Tax purposes. (c) License Other Than Herein Listed: On every business, profession or occupation for which a license tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws. (d) Non -Profit -=Charity. No tax or license shall be required of any business, trade or occupa- tion which is conducted solely for the purpose of charity or for some purpose of a non-profit nature, provided however that the Commissioner of the Revenue shall not exempt any such business, trade or occupation until after the Council shall have passed upon the character of such busi- ness, trade or occupation. •�s (e) Failure to Secure License Penalty. Any person, firm or corporation, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordinance, with- out first obtaining such license, shall be subject to a penalty of five per centum of the amount of the license tax then due, but such penalty shall in no case be less than $2.00, and such penalty shall be assessed and paid along with the license tax and shall become a part of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and such person, firm or corporation shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for day each he is in default; provided, however,, that the penalty of five per centum herein provided, shall not be construed to apply to licenses for 'fpotor driven vehicles as provided in Section 87 hereof. (f) Keeping Proper Records. Every person liable for a license tax under this ordinance which is based on actual or probable purchases or sales, actual or probable com- missions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall, where such tax is! used on actual or probable purchases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where other- wise based, keep a record of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom` made, and the report of such purchases, sales, commissions, receipts, contracts or other accepted, required to be made for the computation of `,said license tax, • shall be taken from such invoices and records, and geii661 books of ac- count. +yl All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Com- missioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and rec- ords as above provided, shall be assessed with and pad -:A penalty, of $25.00, in addition to the license tax imposed. "' ,a iiv5n5n (g) Evidence of Business. When any person, firm or corporation, shall by use, Qf-Agns, circulars, cards or use of city newspapers, or local radio stations, advertise any busi- ness, it shall be considered prima facie evidence of -their liability under the ordinance of this city, and they shall be required to take out a license for such business. ' (h) Beginning Business. For the purpose of ascertaining the tax to be paid by every person, firm, or corporation beginning business whose license tax is based on sales, purchases, gross receipts or commissions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions which will be made during the balance of the license year. In the case of any merchant operating a seasonal or temporary business the estimated . license tax paid shall not be less than $150.00. Every underestimate or overestimate under this paragraph shall be subject to correction by the