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(k) Record—Classified.
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<br />And it shall be the duty of the Commissioner of Revenue to report
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<br />in writing to the Mayor and Chief of Police every case of default as
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<br />soon as it comes to his knowledge. The Chief of Police shall cause
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<br />such delinquent, whether reported by the Commissioner of Revenue
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<br />or otherwise brought to his attention, to be summoned before the
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<br />Civil and Police Justice to show cause why they should not be fined
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<br />under the provisions of this ordinance. It shall be the duty of the police
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<br />force in general to assist in the enforcement of this ordinance.
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<br />(l) Record—Classified.
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<br />It shall be the duty of the Commissioner of the Revenue to keep
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<br />a book, in which he shall classify all the branches of business and
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<br />occupation upon which a license is imposed by this ordinance, and
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<br />show the amount of assessment made upon each license, the name of
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<br />the person assessed, and the period for which such license was issued.
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<br />(m) Specific License.
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<br />Whenever a specific license is herein imposed such license shall
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<br />be in addition to the merchant’s license unless otherwise provided.
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<br />(n) Pro-ration.
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<br />Every license granted shall not be prorated for the unexpired
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<br />portion of the license year unless otherwise provided.
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<br />(o) Transfer.
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<br />No City license shall be transferred from any person, firm or
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<br />corporation to another person, firm or corporation, except for the
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<br />continuation of the same business at the same location for which the
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<br />license was originally issued. The fee for such transfer shall be fifty
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<br />cents.
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<br />(p) Fees.
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<br />The Commissioner of the Revenue shall assess for each license
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<br />issued by him a fee of fifty cents, to be paid by the party to whom the
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<br />said license is issued, which said fees shall be paid to the City Treasurer.
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<br />(q) Due Date.
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<br />The taxes on licenses accruing under the provisions of this ordinance
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<br />shall be due and payable except where otherwise herein provided, on
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<br />or before the first day of June, 1963, and shall be paid by the person
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<br />against whom assessed to the Treasurer of the City in his office on or
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<br />before the first day of June.
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<br />(r) Savings Clause.
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<br />Should any part of this ordinance be held unconstitutional or invalid,
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<br />it shall nevertheless remain in full force and effect as to the remaining
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<br />portions thereof.
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<br />(s) License Inspector.
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<br />The Mayor may appoint for such period as he may deem advisable,
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<br />at such compensation as the Council may approve, a License Inspector
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<br />whose duty it shall be to investigate and ascertain whether each person,
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<br />firm or corporation, engaged in any business or profession for which
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<br />a license is required under this or any ordinance of the City of
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<br />Charlottesville has secured a proper license.
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<br />And in any case in which the amount of tax for such license is based
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<br />on sales or purchases or the amount of business done, the said License
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<br />Inspector shall have the power to summon the person, firm or corporation
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<br />engaged in such business or profession before him for examination
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<br />under oath, and require the production of any books, accounts, or
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<br />records of such person, firm or corporation for inspection by said
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<br />License Inspector.
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<br />And the said License Inspector is further authorized and empowered
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<br />to make such other and further investigations, examinations and audits
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<br />of the records, books, and accounts of such person, firm or corporation
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<br />as he shall deem proper in order to determine accurately the amount
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<br />of license taxes properly payable.
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<br />If it shall appear that purchases, sales, or amount of business or any
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<br />other matter pertinent to the assessment of license taxes have been
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<br />incorrectly reported or returned, the said Inspector shall report his
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<br />findings to the Director of Finance, who shall, if he be satisfied that
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<br />an incorrect report or return has been made, direct the Commissioner
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<br />of Revenue to assess a proper license tax in accordance with the
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<br />findings of the Inspector.
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<br />Any person, firm or corporation who shall fail to appear before said
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<br />Inspector to produce such records, books and papers, when duly
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<br />summoned, or shall refuse to permit said Inspector to make such other
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<br />and further investigation and audit of said books and papers as aforesaid,
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<br />shall upon conviction thereof be fined not less than $10.00 nor more
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<br />than $200.00.
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<br />In performance of the duties hereby imposed, the License Inspector
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<br />shall be subject to the supervision and direction of the Director of Finance.
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<br />(t) Oath to Application.
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<br />Every person liable to a license tax under this ordinance shall make
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<br />application in writing therefor and each such license is based upon
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<br />the amount of his actual or probable purchases, or sales, or of his
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<br />actual or probable commissions, or of the gross receipts from his business
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<br />or profession, or graded in any other way, shall before he shall be
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<br />granted such license, be required to make oath in writing before some
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<br />Notary Public, not himself a state or city officer, or directly or indirectly
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<br />employed by such officer, or before the Commissioner of Revenue, in
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<br />such application stating, respectively, the amount of his actual or probable
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<br />purchases, or sales, or of his actual or probable commissions, or of the
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<br />gross receipts from his business or profession, or any other matter that
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<br />may be pertinent to the assessment of the tax on such license; provided,
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<br />that in the case of an incorporated company, such oaths shall be made
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<br />by the chief officers or agent resident in the City of Charlottesville, or
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<br />in charge of the business of said company, and in the case of a firm,
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<br />by any member thereof. The said form to provide that the application
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<br />and oath shall be separately made and signed.
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<br />(u) Zoning.
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<br />The Commissioner of Revenue shall not knowingly issue a license
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<br />for conducting any business, profession, trade or occupation at a location
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<br />where the conduct of such business, profession, trade or occupation is
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<br />prohibited by the zoning laws of the City of Charlottesville.
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<br />(s) Penalty for Failure to File Statement Required or Making a False Statement.
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<br />If any person subject to the payment of a license tax required under
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<br />this ordinance, shall fail or refuse to file the statement or statements
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<br />required by this ordinance, or who shall make any false statement in
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<br />the affidavit required by this ordinance, shall upon conviction thereof
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<br />be fined not less than $25.00 nor more than $500.00 or confined in jail
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<br />for not more than six months, or both, in the discretion of the court
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<br />or jury.
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<br />All ordinances or parts of ordinances relating to licenses in conflict
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<br />herewith are hereby repealed.
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<br />ADOPTED BY THE COUNCIL
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<br />MARCH 26, 1964
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<br />AYES: MR. HAGGERTY, MR. LEE,
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<br />MR. MOUNT, MR. PONTON
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<br />AND MR. SCRIBNER.
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<br />NOES: NONE.
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<br />CLERK SIGNATURE
<br />PRESIDENT SIGNATURE
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