1959 ORDINANCES - Laserfiche WebLink

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(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- voic s; 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. Any person who shall fail or refuse to keep such invoices and rec- ords as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed. (g) Evidence of Business. Whei' any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio stations, ad- vertise any business, it shall be considered prima facie evidence of • their liability under the ordinance of this city, and they shall be re- quired to take out a license for such business. (M) Beginning Business. -- '"'-- For the purpose of ascertaining the tax to be paid by everyper- son, firm, or corpo. ition beginning business whose license tax ic- on sales, p:r•chases, gross receipts or commissions, the license sha 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 erating a se nal or temporary business the estimated license tax l� shall not be� than $150.00. Every underestimate or overestimate under this paragraph shall be subject to correction by the Commissioner of Revenue whose duty it shall be to review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions . and any taxpayer who has overestimated shall be entitled to a ref of the mount so overestimated. (i) Record—Classified. fY And it shall be the duty of the Commissioner ofRevenueto re- port in writing to the Mayor and Chief of Police every case of del as soon as it comes to his knowledge. The Chief of Police shall cause such delinque.Itrought whether reported by the Commissioner of ReNdimeor otherwise to his attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provisions of this ordinance. It shall be the duty of the police force in general to assist in the enforcement of this ordinanc (g) Record—Classified. It shall be the dutyof the Commissioner of the Revenue to keep p a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance,• and, show the amount of assessment made upon each license, the name of the person assessed, and the period for which such license was issued. (k) Specific License. -40" Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (1) Pro -ration. Every license granted shall not be prorated for the unexpired portion of the license year unless otherwise provided. (m) Transfer. No City license shall be transferred from any person, firm or coition to another person, firm or corporation, except for the con- tir>"tion of the same business at the same location for which '-lie licefe was orginally issued. The fee for such transfer shall be fifty cents, (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, 1959, 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 of 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 profess 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 duiy 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. 5 91. General Provisions. (a) Definitions: A like license shall be required of any firm, jo' - stock comP,-irny • or corporation as provided for in this ordinance fora 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-. (b) Gross Receipts. The term "gross recoipts" 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 paid, or any expense whatsoever, and shall include in case of merchants the amount of the sale price of supplies and goods furnished to or used by the license or his family or other person for which no charge is made, provided, howeve#, that the term "gross receipts" with respect to manufacturers and wholes,!le 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 respect 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 re,eipts" shall not include amounts received as payment of debts. The term "gross receipts" shall include the gross receipts from all sales made from a place of business within the City, both to per- sons within the City and to persons outside the City. The calculation of gross receipts 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 �p and the method employed by the taxpayer for Federal and State In- Lr� come Tax purposes. N W (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) Dion-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- voic s; 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. Any person who shall fail or refuse to keep such invoices and rec- ords as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed. (g) Evidence of Business. Whei' any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio stations, ad- vertise any business, it shall be considered prima facie evidence of • their liability under the ordinance of this city, and they shall be re- quired to take out a license for such business. (M) Beginning Business. -- '"'-- For the purpose of ascertaining the tax to be paid by everyper- son, firm, or corpo. ition beginning business whose license tax ic- on sales, p:r•chases, gross receipts or commissions, the license sha 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 erating a se nal or temporary business the estimated license tax l� shall not be� than $150.00. Every underestimate or overestimate under this paragraph shall be subject to correction by the Commissioner of Revenue whose duty it shall be to review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions . and any taxpayer who has overestimated shall be entitled to a ref of the mount so overestimated. (i) Record—Classified. fY And it shall be the duty of the Commissioner ofRevenueto re- port in writing to the Mayor and Chief of Police every case of del as soon as it comes to his knowledge. The Chief of Police shall cause such delinque.Itrought whether reported by the Commissioner of ReNdimeor otherwise to his attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provisions of this ordinance. It shall be the duty of the police force in general to assist in the enforcement of this ordinanc (g) Record—Classified. It shall be the dutyof the Commissioner of the Revenue to keep p a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance,• and, show the amount of assessment made upon each license, the name of the person assessed, and the period for which such license was issued. (k) Specific License. -40" Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (1) Pro -ration. Every license granted shall not be prorated for the unexpired portion of the license year unless otherwise provided. (m) Transfer. No City license shall be transferred from any person, firm or coition to another person, firm or corporation, except for the con- tir>"tion of the same business at the same location for which '-lie licefe was orginally issued. The fee for such transfer shall be fifty cents, (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, 1959, 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 of 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 profess 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 duiy 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. 5