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89. VEHICLES—FOR HIRE. AUTOMOBILES, STATIONWAGONS, AMBULANCES AND TRUCKS USED FOR HIRE SHALL PAY A FLAT FEE OF $22.50 IN ADDITION TO THE REGULAR LICENSE TAX FEE. FOR THE PURPOSES OF THIS SECTION EVERY VEHICLE FOR WHICH A STATE FOR HIRE LICENSE IS REQUIRED SHALL BE CONSIDERED A VEHICLE USED FOR HIRE. ONLY ONE CITY LICENSE SHALL BE REQUIRED FOR EACH VEHICLE. WHEN NUMBER OR LICENSE PLATE IS LOST A DUPLICATE PLATE MAY BE FURNISHED BY THE DIRECTOR OF FINANCE UPON THE PAYMENT OF FIFTY CENTS TO THE DIRECTOR OF FINANCE. THE LICENSE UNDER THIS SECTION SHALL BE TRANSFERABLE ONLY TO ANOTHER MOTOR VEHICLE, TRAILER OR SEMI-TRAILER PURCHASED BY THE PERSON TO WHOM THE SAID LICENSE WAS ISSUED UPON APPLICATION TO THE DIRECTOR OF FINANCE ACCOMPANIED BY A FEE OF FIFTY CENTS, OR IF SUCH VEHICLE BE OF GREATER WEIGHT OR DIFFERENT DESIGN FROM THAT FOR WHICH THE LICENSE WAS ISSUED, UPON THE PAYMENT OF FIFTY CENTS AND THE AMOUNT OF DIFFERENCE IN LICENSE FEES BETWEEN THE TWO VEHICLES. THE TAXES ON LICENSES ACCRUING UNDER THE PROVISIONS OF THIS SECTION SHALL BE DUE AND PAYABLE, EXCEPT WHERE OTHERWISE HEREIN PROVIDED, ON OR BEFORE THE FIRST DAY OF MAY 1965 AND SHALL BE PAID BY THE PERSONS AGAINST WHOM ASSESSED TO THE DIRECTOR OF FINANCE IN HIS OFFICE ON OR BEFORE THE FIRST DAY OF MAY. ANY PERSON HOLDING A CURRENT MOTOR VEHICLE LICENSE PLATE WHO DISPOSED OF THE VEHICLE FOR WHICH IT WAS ISSUED AND DOES NOT PURCHASE ANOTHER VEHICLE MAY SURRENDER THE LICENSE PLATE AND REGISTRATION RECEIPT TO THE DIRECTOR OF FINANCE AND REQUEST A REFUND FOR THE UNUSED PORTION OF THE FEE PAID. THE DIRECTOR OF FINANCE SHALL REFUND TO THE APPLICANT ONE-HALF OF THE TOTAL COST OF THE LICENSE PLATE IF APPLICATION FOR SUCH REFUND IS MADE PRIOR TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEAR, BUT SUCH REFUND SHALL ONLY BE ONE-THIRD OF SUCH TOTAL COST WHEN THE APPLICATION IS MADE SUBSEQUENT TO THE FIRST DAY OF NOVEMBER OF THE CURRENT LICENSE YEAR, BUT PRIOR TO THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. NO REFUND SHALL BE MADE WHEN THE APPLICATION THEREFOR IS MADE AFTER THE FIRST DAY OF FEBRUARY OF THE CURRENT LICENSE YEAR. 90. VENDING MACHINES—COIN OPERATED. (A) ANY PERSON, FIRM OR CORPORATION HAVING IN THE CITY OF CHARLOTTESVILLE ANY SLOT MACHINE OF ANY DESCRIPTION INTO WHICH COINS ARE INSERTED FOR THE PURPOSE OF DISPOSING OF ANY ARTICLE OF MERCHANDISE OR FOR THE PURPOSE OF OPERATING ANY DEVICE THAT OPERATES ON THE COIN-IN-THE-SLOT PRINCIPLE, USED FOR GAIN SHALL PAY FOR EVERY SUCH SLOT MACHINE OR DEVICE THE FOLLOWING: ON EACH SUCH SLOT MACHINE OR DEVICE OPERATED BY THE INSERTION OF ONE CENT ...................................... $2.50 ON EACH SUCH SLOT MACHINE OR DEVICE USED ONLY FOR THE VENDING OF MERCHANDISE OF FIVE CENTS OR MORE.. $5.00 ON EACH SUCH SLOT MACHINE OR DEVICE FURNISHING MUSIC, AMUSEMENT OR PHOTOGRAPHS OR RIDES ................ $15.00 ON EACH AUTOMATIC BAGGAGE OR PARCEL MACHINE USED FOR THE STORAGE OF BAGGAGE OR PARCELS, FOR EACH RECEPTACLE............................................................ $.25 PROVIDED, HOWEVER, THAT THIS SECTION SHALL NOT BE CONSTRUED TO PERMIT THE KEEPING, MAINTAINING, EXHIBITING OR OPERATING OF ANY SLOT MACHINE 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 DEPOSITED. ANY PERSON HAVING OR MAINTAINING ANY SUCH SLOT MACHINE THE LICENSING 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 AFFORDING 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 TELEPHONES 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 AMUSEMENT 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 PERSONS 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 INCOME 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. 91. GENERAL PROVISIONS. (F) FAILURE TO SECURE LICENSE—PENALTY. ANY PERSON, FIRM OR CORPORATION, CONDUCTING A BUSINESS, OCCUPATION OR PROFESSION OR OPERATING ANY MACHINE OR DEVICE OR DOING ANYTHING 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 PERCENT 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 PERCENT 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 CONSTRUED TO APPLY TO LICENSES FOR MOTOR 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.