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<br />TAXES ON LICENSES 33
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<br />Provided, however, that this section shall not be construed to per-
<br />mit the keeping, maintaining, exhibiting or operating of any slot mach-
<br />ine or device in which the element of chance, is. employed, or which
<br />gives out slugs or checks or devices which may be used to operate the
<br />machine again, or gives any prize or any article other than the article of
<br />merchandise or music in payment of which the coin was originally de-
<br />posited.
<br />Any person having or maintaining any such slot machine the li-
<br />censing of which is prohibited by this section shall be fined not less than
<br />$5.00 nor more than $100.00 for each day such machine was used,
<br />and such machine shall be confiscated and destroyed.
<br />Each license issued shall refer to the manufacturer's number of the
<br />machine, or if the machine has no such number the license must be
<br />pasted on a conspicuous place on the machine.
<br />(b) In addition to the license tax hereinabove imposed in respect
<br />to each machine, every person, firm or corporation selling, leasing,
<br />renting or otherwise furnishing a slot machine or machines to others
<br />furnishing music or amusement, other than devices or machines afford-
<br />ing rides to children, shall be deemed a slot machine operator and shall
<br />pay an annual license tax of $150.00.
<br />(c) No part of this section shall be construed to apply to pay tele-
<br />phones or to slot machines used for the purpose of vending individual
<br />sanitary drinking cups or United States postage stamps, and subsection
<br />(b) hereof shall not be construed to apply to operators of automatic
<br />baggage or parcel checking machines; nor shall this section relieve any
<br />person from the obligations imposed by Section 39 upon the amuse-
<br />ment devices therein described.
<br />Every person, firm or corporation placing vending machines in
<br />the city shall furnish the Commissioner of Revenue on January 1st of
<br />each year, the location and the make of each machine owned. Every
<br />vending machine shall be plainly marked by the owner thereof with
<br />the name and address of such owner.
<br />Regularly licensed retail merchants paying retail merchants
<br />License Tax on their sales at retail shall not be required to pay any
<br />separate vending machine license on such coin-operated machines
<br />which are located on the premises of their place of business.
<br />89. General Provisions.
<br />(a) Definitions:
<br />A like license shall be required of any firm, joint stock company
<br />34 CITY OF CHARLOTTESVILLE
<br />or corporation as provided for in this ordinance for a person or firm.
<br />The construction- and definition of the subjects as =taxed under
<br />this ordinance shall be the same as is provided for under the tax laws
<br />of the State of Virginia unless otherwise provided.
<br />(b) Gross Receipts.
<br />The term "gross receipts" as used in this ordinance shall mean
<br />the gross receipts from any business, profession, trade, occupation,
<br />vocation, calling or activity, including cash, credits, fees, commissions,
<br />brokerage charges and rentals, and property of any kind, nature or
<br />description, from either sales made or services rendered without any
<br />deduction therefrom on account of cost of the property sold, the cost
<br />of materials, labor or service or other costs, interest or discounts paid,
<br />or any expense whatsoever, and shall include in case of merchants the
<br />amount of the sale price of supplies and goods furnished to or used by
<br />the license or his family or other person for which no charge is made,
<br />provided, however, that the term "gross receipts" with respect to
<br />manufacturers and wholesale merchants manufacturing or dealing in
<br />articles upon which there is levied a direct excise tax by the United
<br />States shall not include such excise tax payments to the United States
<br />Government.
<br />The term "gross receipts" when used in connection with, or in
<br />respect to, financial transactions involving the sale of notes, stocks,
<br />bonds, or other securities, or the loan, collection or advance of money,
<br />or the discounting of notes, bills or other evidences of debt, shall be
<br />deemed to mean the gross, interest, gross discount, gross commission,
<br />or other gross receipts earned by means of, or resulting from such
<br />financial transactions, but the term "gross receipts" shall not include'
<br />amounts received as payment of debts.
<br />The term "gross receipts" shall include the gross receipts from
<br />all sales made from a place of business within the City, both to per-
<br />sons within the City and to persons outside the City.
<br />The calculation of gross receipts for license tax purposes shall
<br />be on either a cash or accrual basis, provided however that the basis
<br />used must coincide with the system of accounts used by the taxpayer
<br />and the method employed by the taxpayer for Federal and State In-
<br />come Tax purposes. .
<br />(c) License Other Than Herein Listed:
<br />On every business, profession or occupation for which a license
<br />tax shall not have been provided for in this ordinance, the tax shall be
<br />the same as that required by the State Tax Laws.
<br />TAXES ON LICENSES
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<br />(d) Non-Profit—Charity.
<br />No tax or license shall be required of any business, trade or
<br />occupation which is conducted solely for the purpose of charity or for
<br />some -purpose of a non-profit nature, provided however that the Com-
<br />missioner of the Revenue shall not exempt any such business, trade or
<br />occupation until after the Council shall have passed upon the character
<br />of such business, trade or occupation.
<br />(e) Failure to Secure License Penalty.
<br />Any person, firm or corporation, conducting a business, occupa-
<br />tion or profession or operating any machine or device or doing any-
<br />thing for the conduct of which a license tax is required under this
<br />ordinance, without first obtaining such license, shall be subject to a
<br />penalty of five per centum of the amount of the license tax then due,
<br />but such penalty shall in no case be less than $2.00, and such penalty
<br />shall be assessed and paid along with the license tax and shall become
<br />a part of the license tax and there shall be collected interest at six per
<br />centum per annurn on said tax and penalty from date on which said
<br />tax becomes delinquent, and such person, firm or corporation shall be
<br />guilty of a misdemeanor, and shall be fined not less than $5.00 nor
<br />more than $100.00 for each day he is in default; provided, however,
<br />that the penalty of five per centum herein provided, shall not be con-
<br />strued to apply to licenses for motor driven vehicles as provided in
<br />Section 87 hereof.
<br />(f) Keeping Proper Records.
<br />Every person liable for a license tax under this ordinance which
<br />is based on actual or probable purchases or sales, actual or probable
<br />commissions, gross receipts from a business or profession, contracts
<br />or orders accepted or graded in any other way, shall, where such tax
<br />is based on actual or probable purchases, or sales, keep all invoices
<br />and a record of all purchases and from whom made, a record of all
<br />sales and where otherwise based, keep a rcord of all commissions,
<br />gross receipts, and contracts or orders accepted, from whom received
<br />and with whom made, and the report of such purchases, sales, com-
<br />missions, receipts, contracts or other accepted, required to be made
<br />for the computation of said license tax, shall be taken from such in-
<br />voices and records, and general books of account.
<br />All such invoices and records and general books of account shall
<br />be open to inspection and examination by the Director of Finance,
<br />Commissioner of the Revenue, License Inspector or any other officer
<br />of the City of Charlottesville charged in any manner with the duty
<br />of assessing or collecting licenses taxes.
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<br />Any person who shall fail or refuse to keep such invoices and rec-
<br />ords as above provided, shall be assessed with and pay a penalty, of
<br />$25.00, in addition to the license tax imposed.
<br />(g) Evidence of Business.
<br />When any person, firm or corporation, shall by use of signs,
<br />circulars, cards or use of city newspapers, or .local radio stations, ad-
<br />vertise any business, it shall be considered. prima facie evidence of
<br />their liability under the ordinance of this city, and they shall be re -
<br />i quired to take out a license for such business.
<br />i (h) Beginning Business.
<br />For the purpose of ascertaining the tax to be paid by every per-
<br />son, firm, or corporation beginning business whose license tax is based
<br />on sales, purchases, gross receipts or commissions, the license shall
<br />be based on the estimated amount of sales, purchases, gross receipts
<br />or commissions which will be made during the balance of the license
<br />year. In the case of any merchant operating a seasonal or temporary
<br />business the estimated license tax paid shall not be less than $150.00.
<br />Every underestimate or overestimate under this paragraph shall be
<br />subject to correction by the Commissioner of Revenue whose duty it
<br />shall be to review all estimated licenses and assess any additional
<br />licenses as may be found to be due after the close of the license year
<br />on the basis of true sales, purchases, gross receipts or commissions,
<br />and any taxpayer who has overestimated shall be entitled to a refund
<br />of the mount so overestimated.
<br />(i) Record—Classified.
<br />And it shall be the duty of the Commissioner of Revenue to re-
<br />port in writing to the Mayor and Chief of Police every case of default
<br />as soon as it comes to his knowledge. The Chief of Police shall cause
<br />such delinquent, whether reported by the Commissioner of Revenue
<br />or otherwise brought to his attention, to be summoned before the
<br />Civil and Police Justice to show cause why they should not be fined
<br />under the provisions of this ordinance. It shall be the duty of the police
<br />force in general to assist in the enforcement of this 'ordinance.
<br />(j) Record—Classified.
<br />It shall be the duty of the Commissioner of the Revenue to keep
<br />a book, in which he shall classify all the branches of business and
<br />occupation upon which a license is imposed by this ordinance, and
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