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11001-11499
<br />.60 ..........................................
<br />6.60
<br />Vehicles -For Hire:
<br />11500-12000
<br />.60 ..........................................
<br />6.90
<br />Automobiles, stationwagons, ambulances and trucks used for
<br />12001-12499
<br />.60 ..........................................
<br />7.20
<br />hire shall pay a flat fee of $22.50'in addition to the regular license
<br />12500-13000
<br />.60 ..........................................
<br />7.50
<br />tax fee.
<br />13001-13499
<br />.60 ..........................................
<br />7.80
<br />For the purposes of this section every vehicle for which a state
<br />13500-14000
<br />.60 ..........................................
<br />8.10
<br />for hire license is required shall be considered a vehicle used for hire.
<br />14001-14499
<br />.60 ..........................................
<br />8.40
<br />Only one city license shall be required for each vehicle.
<br />14500-15000
<br />.60 ..........................................
<br />8.70
<br />When number or license plate is lost a duplicate plate may be
<br />15001-15499
<br />.60 ..........................................
<br />9.00
<br />furnished by the Director of Finance upon the payment of fifty cents
<br />15500-16000
<br />.60 ..........................................
<br />9.30
<br />to the Director of Finance.
<br />16001-16499
<br />.60 ..........................................
<br />9.60
<br />The license under this section shall be transferable only to
<br />16500-17000
<br />.60 ..........................................
<br />9.90
<br />another motor vehicle, trailer or semi -trailer purchased by the person
<br />17001-17499
<br />.80 ..........................................
<br />13.60
<br />to whom the said license was issued upon application to the Director
<br />17500-18000
<br />.80 ..........................................
<br />14.00
<br />of Finance accompanied by a fee of fifty cents, or if such vehicle be of
<br />18001-18499
<br />.80 ..........................................
<br />14.40
<br />greater weight or different design from that for which the license
<br />18500-19000
<br />.80 ..........................................
<br />14.80
<br />was issued, upon the payment of fifty cents and the amount of differ -
<br />19001 -19499
<br />.80 ..........................................
<br />15.20
<br />ence in license fees between the two vehicles.
<br />19500-20000
<br />.80 ..........................................
<br />15.60
<br />The taxes on licenses accruing under the provisions of this sec -
<br />20001 -20499
<br />1.00 ..........................................
<br />20.00
<br />tion shall be due and payable, except where otherwise herein provided,
<br />20500-21000
<br />1.00 ..........................................
<br />20.50
<br />on or before the first day of May 1958 and shall be paid by the per -
<br />21001 -21499
<br />1.00 ..........................................
<br />21.00
<br />sons against whom assessed to the Director of Finance in his office on
<br />21500-22000
<br />1.00 ..........................................
<br />21.50
<br />or before the first day of May.
<br />22001-22499
<br />1.00 ..........................................
<br />22.00
<br />Any person holding a current motor vehicle license plate who
<br />22500-23000
<br />1.00 ..........................................
<br />22.50
<br />disposes of the vehicle for which it was issued and does not purchase
<br />23001-23499
<br />1.20 ..........................................
<br />27.60
<br />another vehicle may surrender the license plate and registration receipt
<br />23500-24000
<br />1.20 ..........................................
<br />28.20
<br />to the Director of Finance and request a refund for the unused portion
<br />24001-24499
<br />1.20 ..........................................
<br />28.80
<br />of the fee paid.
<br />24500-25000
<br />1.20 ..........................................
<br />29.40
<br />The Director of Finance shall refund to the applicant one-half of
<br />25001-25499
<br />1.20 ..........................................
<br />30.00
<br />the total cost of the license plate if application for such refund is
<br />25500-26000
<br />1.20 ..........................................
<br />30.60
<br />made prior to the first day of November of the current license year,
<br />26001-26499
<br />1.40 ..........................................
<br />36.40
<br />but such refund shall only be one-third of such total cost when the
<br />26500-27000
<br />1.40 ..........................................
<br />37.10
<br />application is made subsequent to the first day of November of the
<br />27001-27499
<br />1.40 ..........................................
<br />37.80
<br />current license year, but prior to the first day of February of the cur -
<br />27500 -28000
<br />1.40 ..........................................
<br />38.50
<br />rent license year.
<br />28001-28499
<br />1.40 ..........................................
<br />39.20
<br />No refund shall be made when the application therefor is made
<br />28500-29000
<br />1.40 ..........................................
<br />39.90
<br />after the first day of February of the current license year.
<br />29001-29499
<br />1.80 ..........................................
<br />52.20
<br />No part of the tax assessable or collected under this section shall
<br />29500-30000
<br />1.80 ..........................................
<br />53.10
<br />be expended by the said City for any purpose other than improvement
<br />Rate Per
<br />and maintenance of streets.
<br />Weight
<br />1000 Lbs. Full Year Fee
<br />30001-30499
<br />1.80 ..........................................
<br />54.00
<br />91. General Provisions.
<br />30500-31000
<br />1.80 ..........................................
<br />54.90
<br />(a) Definitions:
<br />31001-31499
<br />1.80 ..........................................
<br />55.80
<br />31500-32000
<br />1.80 ..........................................
<br />56.70
<br />A like license shall be required of any firm, joint stock company
<br />32001-32499
<br />1.80 ..........................................
<br />57.60
<br />or corporation as provided for in this ordinance for a person or firm.
<br />32500-33000
<br />1.80 .......................................... 58.50
<br />The construction and definition of the subjects as taxed under
<br />32001-33499
<br />1.80 ..........................................
<br />59.40
<br />this ordinance shall be the same as is provided for under the tax laws
<br />33500-34000
<br />1.80 ..........................................
<br />60.30
<br />of the State of Virginia unless otherwise provided.
<br />34001-34499
<br />1.80 ..........................................
<br />61.20
<br />34500-35000
<br />1.80 ..........................................
<br />62.10
<br />(b) Gross Receipts.
<br />35001-35499
<br />35500-36000
<br />1.80 ..........................................
<br />1.80 ..........................................
<br />63.00
<br />63.90
<br />The term "gross receipts" as used in this ordinance shall mean
<br />36001-36499
<br />1.80 ..........................................
<br />64.80
<br />the gross receipts from any business, profession, trade, occupation,
<br />36500-37000
<br />1.80 ..........................................
<br />65.70
<br />vocation, calling or activity, including cash, credits, fees, commissions,
<br />37001-37499
<br />1.80 ..........................................
<br />66.60
<br />brokerage charges and rentals, and property of any kind, nature or
<br />37500-38000
<br />1.80 ..........................................
<br />67.50
<br />description, from either sales made or services rendered without any
<br />38001-38499
<br />1.80 ..........................................
<br />68.40
<br />deduction therefrom on account of cost of the property sold, the cost
<br />38500-39000
<br />1.80 ..........................................
<br />69.30
<br />of materials, labor or service or other costs, interest or discounts paid,
<br />39001-39499
<br />1.80 ..........................................
<br />70.20
<br />or any expense whatsoever, and shall include in case of merchants the
<br />39500-40000
<br />1.80 ..........................................
<br />71.10
<br />amount of the sale price of supplies and goods furnished to or used by
<br />40001-40499
<br />1.80 ..........................................
<br />72.00
<br />the license or his family or other person for which no charge is made,
<br />40500-41000
<br />1.80 ..........................................
<br />72.80
<br />provided, however, that the term "gross receipts" with respect to
<br />41001-41499
<br />1.80 ..........................................
<br />73.80
<br />manufacturers and wholesale merchants manufacturing or dealing in
<br />41500-42000
<br />1.80 ..........................................
<br />74.70
<br />articles upon which there is levied a direct excise tax by the United
<br />42001-42499
<br />1.80 ..........................................
<br />75.60
<br />States shall not include such excise tax payments to the United States
<br />42500-43000
<br />1.80 ..........................................
<br />76.50
<br />Government.
<br />43001-43499
<br />1.80 ..........................................
<br />77.40
<br />The term "gross receipts" when used in connection with, or in
<br />43500-44000
<br />1.80 ..........................................
<br />78.30
<br />respect to, financial transactions involving the sale of notes, stocks,
<br />44001-44499
<br />1.80 .......................................... 79.20
<br />-bonds, or other securities, or the loan, collection or advance of money,
<br />44500-45000
<br />1.80 ..........................................
<br />80.10
<br />or the discounting of notes, bills or other evidences of debt, shall be
<br />45001-45499
<br />1.80 .......................................... 81.00
<br />deemed to mean the gross, interest, gross discount, gross commission,
<br />45500-46000
<br />1.80 .......................................... 81.90
<br />or other gross receipts earned by means of, or resulting from such
<br />46001-46499
<br />1.80 .......................................... 82.80
<br />financial transactions, but the term "gross receipts" shall not include
<br />46500-47000
<br />1.80 .......................................... 83.70
<br />amounts received as payment of debts.
<br />47001-47499
<br />1.80 .......................................... 84.60
<br />The term "gross receipts" shall include the gross receipts from
<br />47500-48000
<br />1.80 .......................................... 85.50
<br />all sales made from a place of business within the City, both to per -
<br />4,8001 -48499
<br />1.80 .......................................... 86.40
<br />sons within the City and to persons outside the City.
<br />48500-49000
<br />1.80 .......................................... 87.30
<br />The calculation of gross receipts for license tax purposes shall
<br />"49001-49499
<br />1.80 .......................................... 88.20
<br />be on either a cash or accrual basis, provided however that the basis
<br />49500-50000
<br />1.80 .......................................... 89.10
<br />used must coincide with the system of accounts used by the taxpayer
<br />The fee for all tractor
<br />trucks is a flat charge of $10.00. To de-
<br />and the method employed by the taxpayer for Federal and State In-
<br />termine semi -trailer fees,
<br />deduct $10.00 from fees applicable
<br />to the
<br />came Tax purposes.
<br />gross weight of the combination.
<br />(c) License Other Than Herein Listed
<br />Motorcycles: $2.00;
<br />with sidecar .................... 3.00
<br />On every business, profession or occupation for which a license
<br />After November 1, 1958, the above rates shall be one-half of the
<br />tax shall not have been provided for in this ordinance, the tax shall be
<br />original.
<br />the same as that required by the State Tax Laws.
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