1964 ORDINANCES - Laserfiche WebLink

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Provided, however, that this section shall not be construed to per- mit the keeping, maintaining, exhibiting or operating of any slot mach- ine or device in which the element of chance is employed, or which gives out slugs or checks or devices which may be used to operate the machine again, or gives any prize or any article other than the article of merchandise or music in payment of which the coin was originally de- posited. Any person having or maintaining any such slot machine the li- censing of which is prohibited by this section shall be fined not less than $5.00 nor more than $100.00 for each day such machine was used, and such machine shall be confiscated and destroyed. Each license issued shall refer to the manufacturer's number of the machine, or if the machine has no such number the license must be pasted on a conspicuous place on the machine. (b) In addition to the license tax hereinabove imposed in respect to each machine, every person, firm or corporation selling, leasing, renting or otherwise furnishing a slot machine or machines to others furnishing music or amusement, other than devices or machines afford- ing rides to children, shall be deemed a slot machine operator and shall pay an annual license tax of $150.00. (c) No part of this section shall be construed to apply to pay tele- phones or to slot machines used for the purpose of vending individual sanitary drinking cups or United States postage stamps, and subsection (b) hereof shall not be construed to apply to operators of automatic baggage or parcel checking machines; nor shall this section relieve any person from the obligations imposed by Section 39 upon the amuse- ment devices therein described. Every person, firm or corporation placing vending machines in the city shall furnish the Commissioner of Revenue on January 1st of each year, the location and the make of each machine owned. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner. Regularly licensed retail merchants paying retail merchants License Tax on their sales at retail shall not be required to pay any separate vending machine license on such coin-operated machines which are located on the premises of their place of business. 91. General Provisions. (a) Definitions: A like license shall be required of any firm, joint stock company or corporation as provided for in this ordinance for a 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 receipts" 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 licensee or his family or other person for which no charge is made, provided, however, that the term "gross receipts" with respect to manufacturers and wholesale 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 receipts" 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 and the method employed by the taxpayer for Federal and State In- come Tax purposes. (c) Separate License for Each Place of Business. Any person doing business at more than one place, stall or stand shall be required to take out a separate license for each of such place, stall or stand; and each such place, stall or stand shall constitute a separate and distinct place of business, and shall pay a license tax provided for under this ordinance. (d) 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. (e) Non-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 an approved specific purpose of a non-profit nature, provided however that the Commissioner of 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; but provided further that any religious society or body of worshipers, or any organization of individuals affiliated with and working for the sole benefit of such society or body shall be exempt without any Council action. (f) 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 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 89 hereof. (g) Omitted License Taxes. If the Commissioner of Revenue ascertains that any person has not been assessed with a license tax which should have been levied under the provisions of the license tax ordinance for any license year of the three license tax years, last preceding, or for the then current license tax year, it shall be the duty of the Commissioner of Revenue to assess the person with the proper license tax for the year or years omitted, adding thereto the penalty set forth in paragraph 89. (h) 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 record 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 orders accepted, required to be made for the computation of said license tax, shall be taken from such in- voices 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 license 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. (i) Evidence of Business. When 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. (j) Beginning Business. For the purpose of ascertaining the tax to be paid by every per- son, firm, or corporation beginning business whose license tax is based on sales, purchases, gross receipts or commissions, the license shall 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 operating a seasonal or temporary business the estimated license tax paid shall not be less 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 refund of the amount so overestimated.