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4a8
<br />4100 - 414 Ste-
<br />41500-42000
<br />42001-42499
<br />42500-43000
<br />43001-43499
<br />43500-44000
<br />4400-44499
<br />44500-45000
<br />45001-45499
<br />45500-46000
<br />46001-46499
<br />46500-47000
<br />47001-47499
<br />47500-48000
<br />48001-48499
<br />48500-49000
<br />49001-49499
<br />49500-50000
<br />.......................................
<br />7,, -_B 1- -�--
<br />1.80........................................
<br />74.70
<br />1.80 ........................................
<br />75.60
<br />1.80 ........................................
<br />76-150
<br />1.80 ........................................
<br />77.40
<br />1.80 ........................................
<br />78.30
<br />1.80 ........................................
<br />79.20
<br />1.80 ........................................
<br />80.10
<br />1.80 ........................................
<br />81.00
<br />1.80 ........................................
<br />81.90
<br />1.80 ........................................
<br />82.80
<br />1.80 ........................................
<br />83.70
<br />1.80 ........................................
<br />84.60
<br />1.80 ........................................
<br />85.50
<br />1.80 ........................................
<br />86.40
<br />1.80 ........................................
<br />87.30
<br />1.80 ........................................
<br />88.20
<br />1.80 ................... r:..................
<br />89.10
<br />The fee for all tractor trucks is a flat charge of $10.00. To de-
<br />i termine semi -trailer fees, deduct $10.00 from fees applicable to the
<br />gross weight of the combination.
<br />Motorcycles: $4.00; with sidecar .................... 5.00
<br />After November 1, 1963, the above rates shall be one-half of
<br />t Tiginal.
<br />tt•..� Vehicles -For Hire:
<br />Automobiles, stationwagons, ambulances and trucks used for
<br />`dire shall pay a flat fee of $22.50 in addition to the regular license
<br />tax fee.
<br />For the purposes of this section every vehicle for which a state
<br />for hire license is required shall be considered a vehicle used for hire.
<br />Only one city license shall be required for each vehicle.
<br />When number or license plate is lost a duplicate plate may be
<br />furnished by the Director of Finance upon the payment of fifty cents
<br />to the Director of Finance.
<br />The license under this section shall be transferable only to
<br />another motor vehicle, trailer or semi -trailer purchased by the person
<br />to whom the said license was issued upon application to the Director
<br />of Finance accompanied by a fee of fifty cents, or if such vehicle be of
<br />greater weight or different design from that for which the license
<br />was issued, upon the payment of fifty cents and the amount of differ-
<br />ence in license fees between the two vehicles.
<br />The taxes on licenses accruing under the provisions of this sec-
<br />tion shall be due and payable, except where otherwise herein provided,
<br />on or before the first day of May 1963 and shall be paid by the per-
<br />sons against whom assessed to the Director of Finance in his office on
<br />or before the first day of May.
<br />Any person holding a current motor vehicle license plate who
<br />disposed of the vehicle for which it was issued and does not purchase
<br />another vehicle may surrender the license plate and registration receipt
<br />to the Director of Finance and request a refund for the unused portion
<br />of the fee paid.
<br />The Director of Finance shall refund to the applicant one-half of
<br />the total cost of the license plate if application for such refund is
<br />made prior to the first day of November of the current license year,
<br />but such refund shall only be one-third of such total cost when the
<br />application is made subsequent to the first day of November of the
<br />current license year, but prior to the first day of February of the cur-
<br />rent license year.
<br />No refund shall be made when the application therefor is made
<br />after the first day of February of the current license year.
<br />No part of the tax assessable or collected under this section shall
<br />be expended by the said City for any purpose other than improvement
<br />and maintenance of streets.
<br />90. Vending Machines -Coin Operated.
<br />(a) Any person, firm or corporation having in the City of Char-
<br />lottesville any slot machine of any description into which coins are in-
<br />serted for the purpose of disposing of any article of merchandise or for
<br />the purpose of operating any device that operates on the coin -in -the -slot
<br />principle, used for gain shall pay for every such slot machine or device
<br />the following:
<br />On each such slot machine or device operated by the
<br />insertion of one cent ...................................... $ 2.50
<br />On each such slot machine or device used only for the
<br />vending of merchandise of five cents or more.. 5.00
<br />On each such slot machine or device furnishing music,
<br />amusement or photographs or rides ................ 15.00
<br />On each automatic baggage or parcel machine used for
<br />the storage of baggage or parcels, for each recep-
<br />tacle............................................................ .25
<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* -, ,.,1,
<br />ment devices therein described.
<br />Every person, firm or corporation placing vending machines in
<br />tl�e city shall furnish the Commissioner of Revenue on January lst of
<br />each ,year, the location and the make of each machine owned. Every
<br />yentli. ig 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 vrax 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 />d»,
<br />91. General Provisions.
<br />(a) Definitions:
<br />A like license shall be required of any firm, joint stock company
<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 Rectipts.
<br />s�
<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) Separate License for Each Place of Business.
<br />Any person doing business at more than one place, stall or
<br />stand shall be required to take out a separate license for each of
<br />such place, stall or stand; and each such place, stall or stand shall
<br />constitute a separate and distinct place of business, and shall pay
<br />a license tax provided for under this ordinance.
<br />(d) License Other Than Herein Listed: Y
<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 />(e) 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, tade or occupation.
<br />(f) 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 />r ' s penalty of five 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 annum on said tax and penalty from date on which said
<br />tax becomes delinquent, and such person, firm or corporation shat"
<br />guilty of a misdemeanor, and shall be fined not less than $5.00 no " ,a
<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 89 hereof.
<br />(g) Omitted License Taxes. .
<br />If the Commissioner of Revenue ascertains that any person ha
<br />not been assessed with a license tax which. should have been levied
<br />under the provisions of the license tax ordinance for any license year
<br />of the three license tax years, last preceding, or for the then current
<br />license tax year, it shall be the duty of the Commissioner of Revenue
<br />to assess the person with the proper license tax for the year or years
<br />omitted, adding thereto the penalty set forth in paragraph 89.
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