1965 ORDINANCES - Laserfiche WebLink

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(h) -Keung 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 base, 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 other 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 "__4 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 mount so overestimated. ( k ) Record—Classified. And it shall be the duty of the Commissioner of Revenue to re- port in writing to the Mayor and Chief of Police every case of default as soon as it comes to his knowledge. The Chief of Police shall cause such delinquent, whether reported by the Commissioner of Revenue or otherwise brought to his attention, to be summoned before the Civil and Police Justice to show cause why they should not be fined under the provisions of this ordinance. It shall be the duty of the police force in general to assist in the enforcement of this ordinance. (1) Record—Classified. It shall be the duty of the Commissioner of the Revenue to keep a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance, and show the amount of assessment made upon each license, the name of the person assessed, and the period for which such license was issued. (m) Specific License. Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (n) Pro -ration Every license granted shall not be prorated for the unexpired portion of the license year unless otherwise provided. • (o) Transfer. No City license shall be transferred from any person, firm or corporation to another person, firm or corporation, except for the con- tinuation of the same business at the same location for which the license was orginally issued. The fee for such transfer shall be fifty cents. (p) Fees. The Commissioner of the Revenue shall assess for each license issued by him a fee of fifty cents, to be paid by the party to whom the said license is issued, which said fees shall be paid to the City Treas- urer. (q) Due date. The taxes on licenses accruing under the provisions of this ordi- nance shall be due and payable except where otherwise herein pro- vided, on or before the first day of June, 1963, and shall be paid by the person against who assessed to the Treasurer of the City in his office on or before the first day of June. :' 104..Savings Clause. Should any part of this ordinance be held unconstitutional or invalid, it shall nevertheless remain in full force and effect as to the remaining portions thereof. (s) License Inspector. The Mayor may appoint for such period as he may deem ad- visable, at such compensation as the Council may approve a License Inspector whose duty it shall be to investigate and ascertain whether each person, firm or corporation, engaged in any business or profes- sion for which a license is required under this or any ordinance of the City of Charlottesville has secured a proper license. And in any case in which the amount of tax for such license is based on sales or pur- chases or the amount of business done, the said License Inspector shall have the power to summon the person, firm or corporation engaged in such business or profession before him for examination under oath, and require the production of any books, accounts, or records of such person, firm or corporation for inspection by said License Inspector. And the said License Inspector is further authorized and em- powered to make such other and further investigations, examinations and audits of the records, books, and accounts of such person, firm or corporation as he shall deem proper in order to determine accurately the amount of license taxes properly payable. If it shall appear that purchases, sales, or amount of business or any other matter pertinent to the assessment of license taxes have been incorrectly reported or returned the said Inspector shall report his findings to the Director of Finance, who shall, if he be satisfied that an incorrect report or return has been made, direct the Commissioner of Revenue to assess a proper license tax in accordance with the find- ings of the Inspector. Any person, firm or corporation who shall fail to appear before said Inspector to produce such records, books and papers, when duly summoned or shall refuse to permit said Inspector to make such other and further investigation and audit of said books and papers as afore- said, shall upon conviction thereof be fined not less than $10.00 nor more than $200.00. In performance of the duties hereby imposed, the License In- spector shall be subject to the supervision and direction of the Director of Finance. (t) Oath to Application. Every person liable to a license tax under this ordinance shall make application in writing therefor and each such license is based upon the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or graded in any other way, shall before he shall be granted such license, he required to make oath in writing be- fore some Notary Public, not himself a state or city officer, or directly or indirectly employed by such officer, or before the Commissioner of Revenue, in such application stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license; provided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the City of Charlottesville, or in charge of the business of said company, and in the case of a firm, by any member thereof. The said form to provide that the application and oath shall be separately made and signed. (u) Zoning. The Commissioner of Revenue shall not knowingly issue a license for conducting any business, profession, trade or occupation at a location where the conduct of such business, profession, trade or occupation is prohibited by the zoning laws of the City of Chara- lottesville. (s) Penalty for failure to file statement required or making a false statement. If any person subject to the payment of a license tax required under this ordinance, shall fail or refuse to file the statement or state- ments required by this ordinance, or who shall make any false state- ment in the affiadvit required by this ordinance, shall upon conviction thereof be fined not less than $25.00 nor more than $500.00 or con- fined in jail for not more than six months, or both, in the discretion of the court or jury. All ordinances or parts of ordinances relating to licenses in con- flict herewith are hereby repealed. ADOPTED BY THE COUNCIL MARCH 15, 1965 AYES: MR. HAGGERTY,, MR. MR. RENNOLDS AND MR. SCRIBNER. NOES: NONE. (MR. MOUNT CLERK PRESIDENT PONT ON , ABSENT)