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Ll 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 i making a false statement. If any person subject to the payment of a license tax required ur der 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 All ordinances or parts of ordinances relating to licenses in con- flict herewith are hereby repealed. ADOPTED BY THE COUNCIL MARCH 21, 1960 AYES: MR. COLEMAN, MR. MICHIE, MR. SCRIBNER AND MR. WEINBERG. NOES: NONE. (MR. DAVIS ABSENT) OL PRESIDENT ANNUAL TAX LEVY IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE PAYMENT OF INTEREST ON THE CITY DEBT, FOR CREATING A SINKING FUND THEREFOR, AND FOR THE SUPPORT OF THE CITY GOVERNMENT AND CITY SCHOOLS, AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT FOR THE YEAR BEGINNING ON THE FIRST DAY OF JANUARY, 1960 AND ENDING THE THIRTY-FIRST DAY OF DECEMBER, 1960, AND EACH YEAR THEREAFTER WHILE THIS ORDINANCE IS IN FORCE, THE TAXES ON PERSONS AND PROPERTY FOR LOCAL PURPOSES SHALL BE AS FOLLOWS: GENERAL LEVY: 1. LAND, LOTS AND BUILDINGS. 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 VALUE THEREOF TO PAY THE GENERAL OPERATING in which the amount of tax for such license is based on sales or pur- EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST chases or the amount of business done, the said License Inspector shall have the power to summon the person, firm or corporation engaged in TAX ON EVERY $100.00 ASSESSED VALUE OF $0.53 (FIFTY- such business or profession before him for examination under oath, THRFE CENTS) TO PAY THE INTEREST AND SINKING FUND and require the production of any books, accounts, or records of such person, firm or corporation for inspection by said License Inspector. CITY SCHOOLS. And the said License Inspector is further authorized and em- 2. TANGIBLE PERSONAL PROPERTY. powered to make such other and further investigations, examinations and audits of the records, books, and accounts of such person, firm or STATE TAX LAW, NOT EXEMPT FROM TAXATION, THERE SHALL corporation as he shall deem proper in order to determine accurately BE A TAX OF $0.95 NINETY-FIVE CENTS) ON EVERY $100.00 the amount of license taxes properly payable. If it shall appear that purchases, sales, or amount of business or PAY THE INTEREST AND SINKING FUND ON THE CITY DEBT any other matter pertinent to the assessment of license taxes have been OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN incorrectly reported or returned the said Inspector shall report his findings to the Director of Finance, who shall, if he be satisfied that AND SINKING FUND ON THE SCHOOL BONDS AND $1.72 (ONE an incorrect report or return has been made, direct the Commissioner DOLLAR AND SEVENTY-TWO CENTS) FOR THE MAINTENANCE 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 UPON ANY TANGIBLE PERSONAL PROPERTY NOT INCLUDED 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- $100.00 ASSESSED VALUE THEREOF TO PAY THE GENERAL said, shall upon conviction thereof be fined not less than $10.00 nor OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO more than $200.00. In performance of the duties hereby imposed; the License In- ADDITIONAL TAX ON EVERY 1100.00 ASSESSED VALUE THEREOF spector shall be subject to the supervision and direction of the Director • of Finance. (r) Oath to Application. AND OPERATING OF THE CITY SCHOOLS. 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 APRIL 25, 1960 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 - 110 fore some Notary Public, not himself a state or city officer, or directly `n N or indirectly employed by such officer, or before the Commissioner of i Revenue in such application stating, g, respectively, the amount of his LL] actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, CLERK PRESIDENT CLERK Ll 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 i making a false statement. If any person subject to the payment of a license tax required ur der 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. ADOPTED BY THE COUNCIL MARCH 21, 1960 AYES: MR. COLEMAN, MR. MICHIE, MR. SCRIBNER AND MR. WEINBERG. NOES: NONE. (MR. DAVIS ABSENT) OL PRESIDENT ANNUAL TAX LEVY IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE PAYMENT OF INTEREST ON THE CITY DEBT, FOR CREATING A SINKING FUND THEREFOR, AND FOR THE SUPPORT OF THE CITY GOVERNMENT AND CITY SCHOOLS, AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT FOR THE YEAR BEGINNING ON THE FIRST DAY OF JANUARY, 1960 AND ENDING THE THIRTY-FIRST DAY OF DECEMBER, 1960, AND EACH YEAR THEREAFTER WHILE THIS ORDINANCE IS IN FORCE, THE TAXES ON PERSONS AND PROPERTY FOR LOCAL PURPOSES SHALL BE AS FOLLOWS: GENERAL LEVY: 1. LAND, LOTS AND BUILDINGS. ON TRACTS OF LAND AND LOTS AND IMPROVEMENTS THEREON, NOT EXEMPT FROM TAXATION, THERE SHALL BE A TAX OF $0.95 NINETY-FIVE CENTS) ON EVERY $100.00 ASSESSED VALUE THEREOF TO PAY THE GENERAL OPERATING • EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST AND SINKING FUND ON THE CITY DEBT OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADDITIONAL TAX ON EVERY $100.00 ASSESSED VALUE OF $0.53 (FIFTY- THRFE CENTS) TO PAY THE INTEREST AND SINKING FUND ON SCHOOL BONDS AND $1.72 ONE DOLLAR AND SEVENTY- TWO CENTS) FOR THE MAINTENANCE AND OPERATING OF THE CITY SCHOOLS. 2. TANGIBLE PERSONAL PROPERTY. UPON ALL TANGIBLE PERSONAL PROPERTY AS DEFINED BY STATE TAX LAW, NOT EXEMPT FROM TAXATION, THERE SHALL BE A TAX OF $0.95 NINETY-FIVE CENTS) ON EVERY $100.00 ASSESSED VALUE THEREOF TO PAY THE GENERAL OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO PAY THE INTEREST AND SINKING FUND ON THE CITY DEBT OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADDITIONAL TAX ON EVERY $100.00 ASSESSED VALUE THEREOF OF $0.53 FIFTY-THREE CENTS) TO PAY THE INTEREST AND SINKING FUND ON THE SCHOOL BONDS AND $1.72 (ONE DOLLAR AND SEVENTY-TWO CENTS) FOR THE MAINTENANCE AND OPERATING OF THE CITY SCHOOLS. 3. OTHER PROPERTY. UPON ANY TANGIBLE PERSONAL PROPERTY NOT INCLUDED IN THE FOREGOING, WHICH IS NOT EXEMPT FROM LOCAL TAXATION, THE TAX SHALL BE $0.95 (NINETY-FIVE CENTS) ON EVERY $100.00 ASSESSED VALUE THEREOF TO PAY THE GENERAL OPERATING EXPENSES OF THE CITY GOVERNMENT AND TO PAY.THE INTEREST AND SINKING FUND ON THE CITY DEBT OTHER THAN SCHOOLS, AND THERE SHALL BE LEVIED AN ADDITIONAL TAX ON EVERY 1100.00 ASSESSED VALUE THEREOF OF $0.53 FIFTY-THREE CENTS) TO PAY THE INTEREST AND SINKING FUND ON THE SCHOOL BONDS AND $1.72 (ONE DOLLAR AND SEVENTY-TWO CENTS) FOR THE MAINTENANCE AND OPERATING OF THE CITY SCHOOLS. ADOPTED BY THE COUNCIL • APRIL 25, 1960 AYES: MR. DAVIS, MR. MICHIE, MR. SCRIBNER AND MR. WEINBERG. NOES: NONE. (MR. COLEMAN ABSENT) i CLERK PRESIDENT