|
•
<br />C:q
<br />•
<br />['I
<br />C7
<br />may be seen, weighed, measured, felt or touched, or is in any other
<br />manner perceptible to the senses. The term "tangible personal prop-
<br />erty" shall not include stocks, bonds, notes, insurance or other obli-
<br />gations or securities.
<br />(k) The term "use tax" includes use, consumption, distribution and
<br />storage as herein defined.
<br />(1) "In this City" or "in the City" shall mean within the exterior
<br />limits of the City of Charlottesville and includes all territory within
<br />these limits owned by or ceded to the United States of America, the
<br />State and any county, authority, corporation or body politic created
<br />by any act of the General Assembly.
<br />(m) "State" means the Commonwealth of Virginia.
<br />(n) The words "import" and "imported" apply to tangible personal
<br />property imported into the City from other political subdivisions and
<br />states, as well as from foreign countries, and the words "export" and
<br />"exported" apply to tangible personal property exported from the
<br />City to other political subdivisions and states, as well as to foreign
<br />countries.
<br />(o) "City Treasurer" shall mean the regularly elected City Trea-
<br />surer or deputy whose duty is to collect all city taxes.
<br />Collection of tax by dealers; "dealer" defined.
<br />Section 6. The aforesaid tax at the rate of two per cent of the retail
<br />sales price, as of the moment of sale, or two per cent of the cost
<br />price, as of the moment of purchase, as the case may be, subject to
<br />the limitations as provided in Section 2, paragraphs (a) & (b) , shall
<br />be collectible from all persons as defined in this Ordinance who are
<br />dealers, as hereinafter defined, in the sale at retail in the City, for
<br />the use, consumption or distribution in the City, and the storage for
<br />use, consumption, or distribution in the City of tangible personal
<br />property, or in the furnishing of taxable services.
<br />The term "dealer" as used in this Ordinance shall include every
<br />person, as defined in this Ordinance, who:
<br />(a) Manufactures or produces tangible personal property for sale
<br />at retail in the City, for use, consumption or distribution in the City,
<br />or for storage to be used, consumed or distributed in the City.
<br />(b) Imports or causes to be imported tangible personal property
<br />from any place outside the City for sale at retail, for use, consump-
<br />tion or distribution in the City, or for storage to be used, consumed
<br />or distributed in the City.
<br />(c) Sells at retail, or who offers for sale at retail, or who has in
<br />his possession for sale at retail, in the City, for use, consumption or
<br />distribution in the City or for storage to be used, consumed or dis-
<br />tributed in the City, tangible personal property.
<br />(d) Has sold at retail in the City, or used, consumed or distributed
<br />in the City, or stored for use, consumption or distribution in the City,
<br />tangible personal property and who cannot prove that the tax levied by
<br />this Ordinance has been paid on the sale at retail, the use, consump-
<br />tion, distribution or storage of the said tangible personal property.
<br />(e) Leases or rents tangible personal property in the City for a
<br />consideration, permitting the use or possession of said property with-
<br />out transferring title thereto.
<br />(f) Is the lessee of tangible personal property in the City and who
<br />pays to the owner of such property a consideration for the use or
<br />possession of such property without acquiring title thereto.
<br />(g) Maintains or has within the City directly or by a subsidiary,
<br />an office, distributing house, sales room or house, warehouse or other
<br />place of business.
<br />(h) Solicits business either by representatives or by the distribu-
<br />tion of catalogs or other advertising matter and by reason thereof
<br />receives and accepts orders from consumers in the City.
<br />(i) As a representative, agent or solicitor of an out -of -city princi-
<br />pal, solicits, receives and accepts orders from consumers in the City
<br />for future delivery and whose principal refuses to register as a seller
<br />under Section 7.
<br />The dealer shall become liable to and shall owe the City any amount
<br />of tax imposed by this Ordinance, whether he holds, or is required to
<br />hold, a certificate of registration under Section 7 or not.
<br />Certificate of Registration.
<br />Section 7. Every person desiring to engage in or conduct business
<br />as a seller in the City shall file with the Commissioner an application
<br />for a "certificate of registration" for each place of business in the
<br />City. Every application for a certificate of registration shall be made
<br />upon a form prescribed by the Commissioner and shall set forth the
<br />name under which the applicant transacts or intends to transact busi-
<br />ness, the location of his place or places of business, and such other
<br />information as the Commissioner may require. The application shall
<br />be signed by the owner if a natural person; in the case of an associa-
<br />tion or partnership, by a member or partner; or, in the case of a
<br />corporation, by an officer authorized to execute deeds on behalf of
<br />the corporation.
<br />When -the required application has been made, the Commissioner
<br />shall -'grant and issue to each applicant a separate certificate of
<br />registration for each place of business wrtnin tine idly. t -I cu tuLiu-Vr.
<br />of registration is not assignable and is valid only for the person in
<br />xvhpae name it is issued and for the transaction of business at the
<br />place -designated therein. It shall be at all times conspicuously dis-
<br />played at the place for which issued.
<br />Whenever any person fails to comply with any provision of this
<br />Ordinance or any rule or regulation of the Commissioner relating
<br />thereto, the Commissioner upon hearing after giving the person ten
<br />days' notice, in writing, specifying the time and place of hearing and
<br />requiring him to show cause why his certificate of registration should
<br />not be revoked or suspended, may revoke or suspend any one or more
<br />of the certificates of registration held by the person. The notice
<br />may be served personally or by registered mail directed to the last
<br />known address of the person.
<br />A seller whose certificate of registration previously has been sus-
<br />pended or revoked shall pay a fee of ten dollars for the renewal or
<br />reissuance of a certificate of registration.
<br />Any person who engages in business as a seller in the City with-
<br />out obtaining a certificate of registration or after a certificate of
<br />registration has been suspended or revoked, and each officer of any
<br />corporation which so engages in business shall be guilty of a misde-
<br />meanor and each day's continuance in business in violation of this
<br />Section . shall constitute a separate offense.
<br />If the holder of a certificate of registration ceases to conduct his
<br />business at the place specified in his certificate, the certificate shall
<br />thereupon expire; and such holder shall inform the Commissioner in
<br />writing within thirty days after he has ceased to conduct such busi-
<br />ness at such place that he has so ceased; provided that, if the holder
<br />of a certificate of registration desires to change his place of business
<br />to another place in the City, he shall so inform the Commissioner in
<br />writing and his certificate shall be revised accordingly without charge.
<br />This Section also shall apply to any person who engages in the busi-
<br />ness of furnishing any of the services taxable under this Ordinance.
<br />Duty of dealers to collect tax from purchasers.
<br />Section 8. Every dealer making sales, whether within or outside the
<br />City, of tangible personal property, for distribution, storage, use or
<br />other consumption in the City, at the time of making such sale shall
<br />collect from the purchaser the tax imposed by this Ordinance.
<br />Commissioner to prepare brackets of prices for collection of tax.
<br />Section 9. The Commissioner shall prepare suitable brackets of
<br />prices for the collection of the tax imposed by this Ordinance in order
<br />to eliminate fractions of one cent and so that the aggregate collec-
<br />tion of taxes by a dealer, so far as may be practicable, shall be equal
<br />to two per cent of gross sales as defined in this Ordinance. Such suit-
<br />able brackets of prices shall provide that no tax shall be collected
<br />from the purchaser on sales where the monetary consideration is
<br />fourteen cents or less, but that the bracket system shall not relieve
<br />the dealer from the duty and liability to remit all taxes collected or
<br />an amount not less than two per cent of the gross sales, as provided
<br />in this Ordinance.
<br />Tax payable on articles imported for use by dealers.
<br />Section 10. On all articles of tangible personal property imported or
<br />caused to be imported and used by the dealer, he shall pay the tax
<br />imposed by this Ordinance the same as if such articles had been
<br />sold at retail for use, consumption or distribution in the City. For
<br />the purpose of this Ordinance, the use, consumption or distribution,
<br />or the storage to be used, consumed or distributed in the City, of
<br />tangible personal property each shall be equivalent to a sale at retail,
<br />and the tax shall thereupon be immediately levied and collected in the
<br />manner provided in this Ordinance, but there shall be no duplication
<br />of the tax in any event.
<br />Property imported, manufactured, etc., in city for export and prop-
<br />erty stored, etc., in city for use outside city exempt from tax.
<br />Section 11. It is not the intention of this Ordinance to levy a tax
<br />upon articles of tangible personal property imported into the City,
<br />or produced or manufactured in the City, for export, or upon property
<br />repaired or stored in the City for use outside the City. It is, how-
<br />ever, the intention of this Ordinance to levy a tax on the sale at retail,
<br />the use, consumption or distribution, and the storage for use, con-
<br />sumption or distribution in the City of tangible personal property
<br />after it has come to rest in the City and has become a part of the
<br />mass of property in the City.
<br />All gross sales of retailer subject to tax until contrary established;
<br />certificate from purchaser that goods purchased for resale.
<br />Section 12. All gross sales of a retailer are subject to the tax until
<br />the contrary is established. The burden of proving that a sale of
<br />tangible personal property is not a sale at retail is upon the person
<br />who makes the sale unless he takes from the purchaser a certificate
<br />to the effect that the property is purchased for resale.
<br />75-
<br />
|