1959 ORDINANCES - Laserfiche WebLink

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54. Merchants—Retail. Every person, firm or corporation engaged in the business of a retail merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as follows: If the amount of sales shall not exceed $2,000.00 the tax shall be $25.00. On all sales over $2,000.00 and not exceeding $100,000.00 the tax shall be twenty-five cents (25c) on each $100.00 in excess of $2,000.00. On all sales in excess of $100,000.00 the tax shall be twenty cents (20c) on each $100.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in connection with the furnishing of such services. 5.5. Merchants Placing Vending Machines. Every person, firm or corporation engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one definite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vend- ing machines the annual license tax provided shall be imposed for each such definite place in excess of one. The use of a cigarette vending machine on preTniseS. which are not already covered by a tobacco retailer's license shall require the owner of . such cigarette vending machine to take out a tobacco re- tailer's license for that location. The taxes imposed by this section shall be in lieu of any license tax on the individual vending machines and shall also be in lieu of the. License tax required under the provisions of Section 77. Y Every person, firm or corporation liable to pay the tax imposed by this section, shall make an annual report to the Commissioner of Revenue of the total gross sales, at retail selling prices, made in the City through Such vending machines on forms supplied by the Com- missioner of Revenue, said forms to be similar to those prescribed for such merchants by the State Department of Taxation. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner: The term "vending machines", as used in this section, includes only such machines as vend goods, wares and merchandise and give to the customer on every purchase his money's worth in goods, wares or merchandise. The term does not include any machine the operation of which is prohibited by law, nor any machine which has any gambling or amusement features -whatsoever. 56. Merchants—Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business conduct- ed in the City of Charlottesville pay a license tax on all purchases made. during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,000.00 the tax shall be thirty cents (30c) on the $100.00 in excess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be sixteen cents (16c) on the $100.00. 57. Monuments and Tombstones. Each person, firm or corporation or agent conducting the busi- ness of making or selling tombstones, monuments, etc., shall pay a retail merchant's license, which license shall be based on the gross re- ceipts of such person, firm or corporation.' 58. Motor Freight Terminals. Every person, firm or corporation maintaining or operating in the City of Charlottesville any freight terminal for the purpose of re- ceiving or discharging freight carried or to be carried by any motor vehicle freight carrier shall pay a specific license tax of $250.00. 59.., Moving Picture Shows. Each person, firm or corporation engaged in the operation of a moving picture theater shall pay a license tax of......................$25.00, and where the gross receipts, exclusive of excise and admission taxes, exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00 in addition thereto - 60. Musicians—Itinerant. Every itinerant musician performing in the streets of this city, such as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. 61. Outside Agents. Any person residing or having his or their principal office within the State who is not a licensed merch*At in the City of Charlottesville who shall sell or offer to sell, either diject or by sample card or repre- sentation, or who shall solicit or take ot*rs for the sale of any goods, wares or merchandise to any purchaser within the City, except to a licensed merchant shall pay for the privilege a license tax on gross sales so made during the preceding calendar year as follows: If the amount of such gross sales shall not exceed $2,000.00 the tax shall be ........................$25.00. On all such gross sales over $2,000ib0 and not exceeding $100,000.00 the tax shall be 25c on the $100.00 in excess of $2,000.00. On all such sales in excess of $100,000.00 the tax shall be twenty cent 20c) on the $100.00. 62. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be five hundred dollars ( $500) for one year or fractional part thereof. Vot transferable. 63. (a) Peddlers. Any person who shall carry from place to place, any goods, wares, or merchandise, and offer to sell or barter the same, or actually sell or barter the same, shall be deemed a peddler, and any person licensed as a peddler may sell, or he may exchange the same for other articles. A peddlers' license shall not be transferable, and any person so licensed shall endorse his name on said license, and such license shall confer authority to sell within the City of Charlottesville. Any peddler who shall peddle for sale or sell or barter without a license shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than twenty-five dollars, and not more than one hundred dollars for each offense; and any person selling or offering to sell as a peddler shall exhibit his license on demand of any citizen of this city; and upon his failure or refusal to do so he shall be subject to the penalties for peddling without a license. All persons who do not keep a regular place of business (whether it be a house or a vacant lot, or elsewhere) , open at all times in regu- lar business hours and at the same place, who shall offer for sale goods, wares and merchandise, shall be deemed peddlers under this section. All persons who keep a regular place of business, open at all times in regular hours and at the same place, who shall elsewhere than at such place of business, personally, or through their agent, offer for sale or sell, and atthe time of such offering for sale, deliver goods, wares and merchandise, shall also be deemed peddlers as above, but this section shall not apply to those who sell or pffer for sale in person or by their employees, ice, wood, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. For the privilege of peddling or bartering in the City of Char- lottesville, there shall be paid one hundred dollars for each person so engaged or employed in the City of Charlottesville, when he travels on foot, and when he peddles otherwise than on foot, the tax shall be two hundred dollars, except that tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game vegetables, fruit or other family supplies of a perishable nature not grown or produced by them, shall be fifty dollars for each vehicle used in such peddling in the City of Charlottesville. Every vehicle used in peddling as aforesaid shall have conspicu- ously displayed thereon the name of the peddler using the same, to- gether with the street and number, city and state of his residence. Nothing in this section shall be construed to require of any farmer a peddler's license for the privilege of selling or peddling farm products, wood, or charcoal grown or produced by him. Every license issued under this section shall expire on the thirtieth day of April of each year. No license issued under this section . shall be prorated. The license taxes imposed by this subsection shall not apply to any peddler who is covered by subscription (b) of this section, and who sells to licensed dealers or retailers only. 63. (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers. There is hereby imposed an annual city license tax on every per son, firm or corporation, (other than a distributor and/or vender of motor vehicle fuels and petroleum products, tobacco, or seafood, a farmer, a farmer's cooperative association, a producer, or a manu- facturer taxable on capital by the State of Virginia), who or which peddles goods, wares, and merchandise by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller. The annual city license tax hereby imposed, as aforesaid, on every such person, firm or corporation, peddling, as aforesaid, is in the sum of one hundred dollars, for each vehicle used in such business, and the said license, shall not be issued quarterly, nor shall it be trans- ferable, not shall the tax be subject to proration; provided, however, that in the case of any person engaged in business as a wholesale merchant and purchasing a city wholesale merchant's license who is also taxable hereunder, the tax hereby imposed shall be twenty-five dollars ($25.00) for each vehicle used in such business. Every vehicle used by any license hereunder shall have con- ic uously displayed thereon the name of the person, firm or corpora- -n using the same, with the post office address of the licensee, and the license hereby required shall be conspicuously displayed on each vehicle where used in such business. Every person, firm or corporation claiming to be a distributor and/or vendor of motor vehicle fuels and petroleum products, a farmer, a dealer in forest products or tobacco, or seafood, a producer, or a manufacturer taxable on capital by the State of Virginia, and sell- ing and delivering at he same time, or offering to sell and deliver at the same time, to licensed dealers or retailers, such goods, wares or merchandise, shall upon request of any police, tax or revenue officer furnish evidence of his or its claim other than his or its mere state- ment, that he o -r it is exempt from the provisions of this subsection, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with the violation of this subsection, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with the viola- tion of this subsection; W in any prosecution for a violation of this subsection, the claim af6resaid must be corroborated by satisfactory evidence. The exemption hereby accorded a distributor and/or vendor of motor vehicle fuels and petroleum products and a dealer in forest products or tobacco, is restricM& to such peddling of motor vehicle fuels and petroleum products0 forest products, and tobacco; and in the case of a farmer, a producer, or a manufacturer taxable on capital by this state, the exemption is restricted to such peddling of goods, wares and merchandise actually manufactured, produced or grown by the seller.. r