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AN ORDINANCE IMPOSING AND LEVYING A RETAIL SALES AND USE TAX FOR THE PERIOD SEPTEMBER 1, 1965, TO JUNE 30, 1966, AND ALSO FOR EACH AND EVERY FISCAL YEAR THEREAFTER, UNLESS OTHERWISE CHANGED BY THE COUNCIL; PRESCRIBING THE TIME WHEN THE DOING OF CERTAIN ACTS OR THINGS REQUIRED TO BE DONE HEREUNDER, INCLUDING THE COLLECTION OF SUCH TAXES, SHALL COMMENCE; PROVIDING FOR CERTAIN EXCEPTIONS; DEFINING CERTAIN TERMS; PROVIDING FOR THE PAYMENT AND COLLECTION OF SUCH TAXES; DEFINING VIOLATIONS OF THE PROVISIONS OF THIS ORDINANCE, AND PRESCRIBING PENALTIES THEREFOR. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE: SHORT TITLE. SECTION 1. THIS ORDINANCE SHALL BE KNOWN AND MAY BE CITED AS "THE CITY OF CHARLOTTESVILLE, VIRGINIA, RETAIL SALES AND USE TAX". LEVY AND AMOUNT OF SALES AND USE TAX. SECTION 2. THERE IS HEREBY LEVIED AND IMPOSED, IN ADDITION TO ALL OTHER TAXES AND FEES OF EVERY KIND NOW IMPOSED BY ORDINANCE OR OTHER PROVISION OF THE CITY CODE, A PRIVILEGE TAX UPON EVERY PERSON WHO (I) ENGAGES IN THE CITY IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL; (II) ENGAGES IN THE CITY IN THE BUSINESS OF RENTING OR FURNISHING TANGIBLE PERSONAL PROPERTY OR SERVICES TAXABLE UNDER THIS ORDINANCE; (III) USES, CONSUMES OR DISTRIBUTES TANGIBLE PERSONAL PROPERTY IN THE CITY; (IV) STORES FOR USE, CONSUMPTION OR DISTRIBUTION TANGIBLE PERSONAL PROPERTY IN THE CITY; OR (V) LEASES OR RENTS TANGIBLE PERSONAL PROPERTY IN THE CITY; THE SAME TO BE COLLECTED IN THE AMOUNT TO BE DETERMINED BY THE APPLICATION OF THE FOLLOWING RATES: (A) TWO PER CENT OF THE SALES PRICE OF EACH ITEM OR ARTICLE OF TANGIBLE PERSONAL PROPERTY WHEN SOLD AT RETAIL IN THE CITY, THE TAX TO BE COMPUTED ON THE TOTAL PRICE OF EACH SALE IF MORE THAN ONE ITEM OR ARTICLE IS SOLD; PROVIDED THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON ANY ONE SALE OF TANGIBLE PERSONAL PROPERTY, WHEN SOLD AT RETAIL, SHALL NOT EXCEED FOUR DOLLARS FOR ANY SUCH SALE; THE TAX TO BE COMPUTED SUBJECT TO SAID LIMITATION, ON GROSS SALES AND REMITTED TO THE CITY AS PROVIDED IN SECTION 16, AND TO INCLUDE EACH AND EVERY RETAIL SALE. (B) TWO PER CENT OF THE COST PRICE OF EACH ITEM OR ARTICLE OF TANGIBLE PERSONAL PROPERTY WHEN THE SAME IS NOT SOLD BUT IS USED, CONSUMED OR DISTRIBUTED, OR STORED FOR USE, CONSUMPTION OR DISTRIBUTION IN THE CITY, THE TAX TO BE COMPUTED ON THE TOTAL COST PRICE OF EACH TRANSACTION WHICH INCLUDES MORE THAN ONE ITEM OR ARTICLE; PROVIDED THAT THERE SHALL BE NO DUPLICATION OF THE TAX, AND, PROVIDED FURTHER, THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON THE COST PRICE OF EACH ITEM OR ARTICLE OF TANGIBLE PERSONAL PROPERTY USED, CONSUMED, DISTRIBUTED OR STORED FOR USE OR CONSUMPTION IN THIS CITY SHALL NOT EXCEED FOUR DOLLARS FOR ANY SUCH ITEM OR ARTICLE. (C) TWO PER CENT OF THE GROSS PROCEEDS DERIVED FROM THE LEASE OR RENTAL OF TANGIBLE PERSONAL PROPERTY WHERE THE LEASE OR RENTAL OF SUCH PROPERTY IS AN ESTABLISHED BUSINESS, OR PART OF AN ESTABLISHED BUSINESS, OR THE SAME IS INCIDENTAL OR GERMANE TO THE SAID BUSINESS; PROVIDED THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON THE PROCEEDS DERIVED FROM EACH LEASE OR RENTAL OF TANGIBLE PERSONAL PROPERTY SHALL NOT EXCEED FOUR DOLLARS FOR ANY SUCH LEASE OR RENTAL REGARDLESS OF WHETHER MONTHLY PAYMENTS ARE MADE ON SUCH LEASE OR RENTAL. (D) TWO PER CENT OF THE MONTHLY LEASE OR RENTAL PRICE PAID BY THE LESSEE, OR CONTRACTED OR AGREED TO BE PAID BY THE LESSEE, TO THE OWNER OF THE TANGIBLE PERSONAL PROPERTY; PROVIDED THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON EACH SUCH MONTHLY LEASE OR RENTAL PRICE SHALL NOT EXCEED FOUR DOLLARS FOR ANY SUCH MONTHLY LEASE OR RENTAL PRICE. (E) TWO PER CENT OF THE GROSS SALES OF ALL SERVICES, UNLESS SPECIFICALLY EXCLUDED UNDER THIS ORDINANCE; PROVIDED THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON THE SALES PRICE OF EACH SUCH SERVICE SHALL NOT EXCEED FOUR DOLLARS FOR ANY SUCH SERVICE. (F) TWO PER CENT OF THE GROSS SALES FOR REPAIR OR REFURBISHING SERVICES, INCLUDING MATERIALS AND LABOR; PROVIDED THAT THE MAXIMUM TAX IMPOSED OR TO BE COLLECTED ON EACH SUCH SERVICE SHALL NOT EXCEED FOUR DOLLARS. A TRANSACTION TAXABLE UNDER SUBSECTIONS (A) AND (B) ABOVE SHALL BE TAXABLE ONLY UNDER SUBSECTION (A). A TRANSACTION TAXABLE UNDER SUBSECTIONS (C) AND (D) ABOVE SHALL BE TAXABLE ONLY UNDER SUBSECTION (C). THE SAID TAX SHALL BE COLLECTED FROM THE DEALER AS DEFINED IN THIS ORDINANCE AND PAID AT THE TIME AND IN THE MANNER HEREINAFTER PRESCRIBED; PROVIDED THAT ANY PERSON ENGAGING OR CONTINUING IN BUSINESS AS BOTH A RETAILER AND A WHOLESALER SHALL PAY THE TAX REQUIRED ON THE GROSS RETAIL SALES OF SUCH BUSINESS AT THE RATES SPECIFIED, WHEN PROPER BOOKS ARE KEPT SHOWING SEPARATELY THE GROSS SALES FOR EACH CLASS OF SUCH BUSINESS. IF SUCH RECORDS ARE NOT KEPT SEPARATELY, THE TAX SHALL BE PAID AS A RETAILER OR DEALER AND ON THE GROSS SALES OF BOTH CLASSES OF SUCH BUSINESS. THE TAX SO LEVIED IS AND SHALL BE IN ADDITION TO ALL OTHER TAXES, WHETHER LEVIED IN THE FORM OF PROPERTY, EXCISE, LICENSE OR PRIVILEGE TAXES, AND SHALL BE IN ADDITION TO ALL OTHER TAXES AND FEES LEVIED, NOTWITHSTANDING ANY OTHER PROVISION OF ANY OTHER ORDINANCE OR OF THE CITY CODE. DEFINITIONS GENERALLY. SECTION 3. THE FOLLOWING WORDS, TERMS AND PHRASES, WHEN USED IN THIS ORDINANCE, SHALL HAVE THE MEANINGS ASCRIBED TO THEM IN THIS SECTION AND IN SECTIONS 4, 5 AND 6, EXCEPT WHEN THE CONTEXT CLEARLY INDICATES A DIFFERENT MEANING: (A) "PERSON" INCLUDES ANY INDIVIDUAL, FIRM, CO-PARTNERSHIP, COOPERATIVE, NON-PROFIT MEMBERSHIP CORPORATION, JOINT VENTURE, ASSOCIATION, CORPORATION, ESTATE, TRUST, BUSINESS TRUST, TRUSTEE IN BANKRUPTCY, RECEIVER, AUCTIONEER, SYNDICATE, ASSIGNEE, CLUB, SOCIETY OR OTHER GROUP OR COMBINATION ACTING AS A UNIT, WHETHER PUBLIC OR PRIVATE, OR QUASI-PUBLIC, AND THE PLURAL AS WELL AS THE SINGULAR NUMBER. (B) "CONSUMER" SHALL MEAN AND INCLUDE EVERY PERSON STORING, USING OR OTHERWISE CONSUMING IN THIS CITY TANGIBLE PERSONAL PROPERTY PURCHASED OR RECEIVED FROM A RETAILER, EITHER WITHIN OR WITHOUT THIS CITY. (C) "SALE" MEANS ANY TRANSFER OF TITLE OR POSSESSION, OR BOTH, EXCHANGE, BARTER, LEASE OR RENTAL, CONDITIONAL OR OTHERWISE, IN ANY MANNER OR BY ANY MEANS WHATSOEVER, OF TANGIBLE PERSONAL PROPERTY FOR A CONSIDERATION, AND INCLUDES THE FABRICATION OF TANGIBLE PERSONAL PROPERTY FOR CONSUMERS WHO FURNISH, EITHER DIRECTLY OR INDIRECTLY, THE MATERIALS USED IN FABRICATION; AND THE FURNISHING, PREPARING OR SERVING FOR A CONSIDERATION OF ANY TANGIBLE PERSONAL PROPERTY CONSUMED ON THE PREMISES OF THE PERSON FURNISHING, PREPARING OR SERVING SUCH TANGIBLE PERSONAL PROPERTY. A TRANSACTION WHEREBY THE POSSESSION OF PROPERTY IS TRANSFERRED BUT THE SELLER RETAINS TITLE AS SECURITY FOR THE PAYMENT OF THE PRICE SHALL BE DEEMED A SALE. (D) "RETAIL SALE" OR A "SALE AT RETAIL" MEANS A SALE TO A CONSUMER OR TO ANY PERSON FOR ANY PURPOSE OTHER THAN FOR RESALE, IN THE FORM OF TANGIBLE PERSONAL PROPERTY OR SERVICES TAXABLE UNDER THIS ORDINANCE, AND SHALL MEAN AND INCLUDE ANY SUCH TRANSACTION AS THE COMMISSIONER, UPON INVESTIGATION, FINDS TO BE IN LIEU OF A RETAIL SALE; PROVIDED THAT SALES FOR RESALE MUST BE MADE IN STRICT COMPLIANCE WITH THE RULES AND REGULATIONS MADE UNDER THIS ORDINANCE. ANY DEALER MAKING A SALE FOR RESALE WHICH IS NOT IN STRICT COMPLIANCE WITH SUCH RULES AND REGULATIONS SHALL HIMSELF BE LIABLE FOR AND PAY THE TAX. FOR THE PURPOSE OF THE TAX IMPOSED BY THIS ORDINANCE, THE TERMS "RETAIL SALE" AND A "SALE AT RETAIL" SHALL ALSO INCLUDE THE FOLLOWING: (1) THE SALE OR CHARGES FOR ANY ROOM OR ROOMS, LODGING OR ACCOMMODATIONS FURNISHED TO TRANSIENTS BY ANY HOTEL, MOTEL, INN, TOURIST CAMP, TOURIST CABIN OR ANY OTHER PLACE IN WHICH ROOMS, LODGINGS OR ACCOMMODATIONS ARE REGULARLY FURNISHED TO TRANSIENTS FOR A CONSIDERATION. THE TAX SHALL NOT APPLY, HOWEVER, TO ROOMS, LODGINGS OR ACCOMMODATIONS SUPPLIED TO THE SAME PERSON FOR A PERIOD OF NINETY CONTINUOUS DAYS OR MORE. (2) SALES OF TANGIBLE PERSONAL PROPERTY TO PERSONS FOR RESALE WHERE, BECAUSE OF THE OPERATION OF THE BUSINESS OR ITS VERY NATURE OR THE LACK OF A PLACE OF BUSINESS IN WHICH TO DISPLAY A CERTIFICATE OF REGISTRATION, OR THE LACK OF A PLACE OF BUSINESS IN WHICH TO KEEP RECORDS, OR THE LACK OF ADEQUATE RECORDS, OR BECAUSE SUCH PERSONS ARE MINORS OR TRANSIENTS, OR BECAUSE SUCH PERSONS ARE ENGAGED IN ESSENTIALLY SERVICE BUSINESSES, OR FOR ANY OTHER REASON THERE IS LIKELIHOOD THAT THE CITY WILL LOSE TAX FUNDS DUE TO THE DIFFICULTY OF POLICING SUCH BUSINESS OPERATIONS, THE COMMISSIONER IS AUTHORIZED TO PROMULGATE RULES AND REGULATIONS REQUIRING VENDORS OF OR SELLERS TO SUCH PERSONS TO COLLECT THE TAX IMPOSED BY THIS ORDINANCE ON THE COST PRICE OF SUCH TANGIBLE PERSONAL PROPERTY TO SUCH PERSONS AND MAY REFUSE TO ISSUE CERTIFICATES OF REGISTRATION TO SUCH PERSONS. (3) SALES OF TAXABLE ITEMS THROUGH VENDING MACHINES HAVING A SALES PRICE OF FIFTEEN CENTS OR MORE ARE TAXABLE. (4) THE SALE OF MEALS, FURNISHED AT ANY RESTAURANT, HOTEL, DRUGSTORE, CLUB, RESORT OR OTHER PLACE AT WHICH MEALS ARE REGULARLY SERVED TO THE PUBLIC, EXCLUDING BOARDINGHOUSES WHERE MEALS ARE SERVED ONLY TO REGULAR BOARDERS AND NOT THE PUBLIC. ANY PERSON SERVING MEALS AS DEFINED HEREINABOVE SHALL NOT BE DEEMED A CONSUMER EXCEPT THAT A BOARDINGHOUSE SHALL BE CONSIDERED THE CONSUMER OF FOOD ARTICLES AND SHALL PAY THE TAX ON SUCH PURCHASES.