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(d) Non-Profit—Charity. No tax or license shall be required of any business, trade or occupation which is conducted solely for the purpose of charity or for, some purpose of a non-profit nature, provided however that the Com- missioner of the Revenue shall not exempt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation. (e) Failure to Secure License Penalty. Any person, firm or corporation, conducting a business, occupa- tion or profession or operating any machine or device or doing any- thing for the conduct of which a license tax is required under this ordinance, without 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 each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be con- strued to apply to licenses for motor driven vehicles as provided in Section 90 hereof. 0 (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 commissions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall, where such tax is based 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 otherwise based, keep a rcord of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, com- missions, receipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such in- voices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner 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 licenses taxes. (d) Non-Profit—Charity. No tax or license shall be required of any business, trade or occupation which is conducted solely for the purpose of charity or for some purpose of a non-profit nature, provided however that the Com- missioner of the Revenue shall not exempt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation. (e) Failure to Secure License Penalty. Any person, firm or corporation, conducting a business, occupa- tion or profession or operating any machine or device or doing any- thing for the conduct of which a license tax is required under this ordinance, without 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 each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be con- strued to apply to licenses for motor driven vehicles as provided in Section 90 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 commissions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall, where such tax is based 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 otherwise based, keep a rcord of all commissions, gross receipts, and contracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, com- missions, receipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such in- voices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner 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 licenses taxes. (n) Fees. The Commissioner of the Revenue shall assess for each license issued by him a fee of fifty cents, to be paid by the party to whom the said license is issued, which said fees shall be paid to the City Treas- urer. (o) Due Date. The taxes on licenses accruing under the provisions of this ordi- nance shall be due and payable except where otherwise herein pro- vided, on or before the first day of June, 1958, and shall be paid by the person against who assessed to the Treasurer of the City in his office on or before the first day of June. (p) Savings Clause. Should any part of this ordinance be held unconstitutional or invalid, it shall nevertheless remain in full force and effect as to the remaining portions thereof. (q) License Inspector. The Mayor may appoint for such period as he may deem ad- visable, at such compensation as the Council may approve a License Inspector whose duty it shall be to investigate and ascertain whether each person, firm or corporation, engaged in any business or profes- sion for which a license is required under this or any ordinance of the City of Charlottesville has secured a proper license. And in any case in which the amount of tax for such license is based on sales or pur- chases or the amount of business done, the said License Inspector shall have the power to summon the person, firm or corporation engaged in such business or profession before him for examination under oath, and require the production of any books, accounts, or records of such person, firm or corporation for inspection by said License Inspector. And the said License Inspector is further authorized and em- powered to make such other and further investigations, examinations and audits of the records, books, and accounts of such person, firm or corporation as he shall deem proper in order to determine accurately the amount of license taxes properly payable. If it shall appear that purchases, sales, or amount of business or any other matter pertinent to the assessment of license taxes have been incorrectly reported or returned the said Inspector shall report his findings to the Director of Finance, who shall, if he be satisfied that an incorrect report or return has been made, direct the Commissioner of Revenue to assess a proper license tax in accordance with the find- ings of the Inspector. Any person, firm or corporation who shall fail to appear before said Inspector to produce such records, books and papers, when duly summoned or shall refuse to permit said Inspector to make such other and further investigation and audit of said books and papers as afore- said, shall upon conviction thereof be fined not less than $10.00 nor more than $200.00. In performance of the duties hereby imposed, the License In- spector shall be subject to the supervision and direction of the Director of Finance. (r) Oath to Application. Every person liable to a license tax under this ordinance shall make application in writing therefor and each such license is based upon the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or graded in any other way, shall before he shall be granted such license, he required to make oath in writing be- fore some Notary Public, riot himself a state or city officer, or directly or indirectly employed by such officer, or before the Commissioner of Revenue, in such application stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license; provided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the City of Charlottesville, or in charge of the business of said company, and in the case of a firm, by any member thereof. The said form to provide that the application and oath shall be separately made and signed. (s) Penalty for failure to file statement required or making a false statement. If any person subject to the payment of a license tax required under this ordinance, shall fail or refuse to file the statement or state- ments required by this ordinance, or who shall make any false state- ment in the affiadvit required by this ordinance, shall upon conviction thereof be fined not less than $25.00 nor more than $500.00 or con- fined in jail for not more than six months, or both, in the discretion of the court or jury. All ordinances or parts of ordinances relating to licenses in con- flict herewith are hereby repealed. Enacted April 7, 1958. A copy: Teste. J. S. RUSH, JR. Clerk of the Council. ADOPTED BY THE COUNCIL APRIL 71 1958 AYES: MR. COLEMAN, MR. DAVIS, MR. MICHIE, MR. SCRIBNER AND MR. WEINBERM. NOES: NONE LERK PRESIDENT • �1 r� J 0 11 •