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MAY BE SEEN, WEIGHED, MEASURED, FELT OR TOUCHED, OR IS IN ANY OTHER MANNER PERCEPTIBLE
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<br /> TO THE SENSES. THE TERM "TANGIBLE PERSONAL PROPERTY" SHALL NOT INCLUDE STOCKS, BONDS, NOTES,
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<br />INSURANCE OR OTHER OBLIGATIONS OR SECURITIES.
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<br />(K) THE TERM "USE TAX" INCLUDES USE, CONSUMPTION, DISTRIBUTION AND STORAGE AS HEREIN DEFINED.
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<br />(L) "IN THIS CITY" OR "IN THE CITY" SHALL MEAN WITHIN THE EXTERIOR LIMITS OF THE CITY OF CHARLOTTESVILLE
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<br /> AND INCLUDES ALL TERRITORY WITHIN THESE LIMITS OWNED BY OR CEDED TO THE UNITED STATES OF AMERICA,
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<br />THE STATE AND ANY COUNTY, AUTHORITY, CORPORATION OR BODY POLITIC CREATED BY ANY ACT OF THE GENERAL
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<br /> ASSEMBLY.
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<br />(M) "STATE" MEANS THE COMMONWEALTH OF VIRGINIA.
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<br />(N) THE WORDS "IMPORT" AND "IMPORTED" APPLY TO TANGIBLE PERSONAL PROPERTY IMPORTED INTO THE CITY FROM
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<br /> OTHER POLITICAL SUBDIVISIONS AND STATES, AS WELL AS FROM FOREIGN COUNTRIES, AND THE WORDS "EXPORT" AND
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<br /> "EXPORTED" APPLY TO TANGIBLE PERSONAL PROPERTY EXPORTED FROM THE CITY TO OTHER POLITICAL SUBDIVISIONS
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<br /> AND STATES, AS WELL AS TO FOREIGN COUNTRIES.
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<br />(O) "CITY TREASURER" SHALL MEAN THE REGULARLY ELECTED CITY TREASURER OR DEPUTY WHOSE DUTY IS TO
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<br /> COLLECT ALL CITY TAXES.
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<br />COLLECTION OF TAX BY DEALERS; "DEALER" DEFINED.
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<br />SECTION 6. THE AFORESAID TAX AT THE RATE OF TWO PER CENT OF THE RETAIL SALES PRICE, AS OF THE
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<br /> MOMENT OF SALE, OR TWO PER CENT OF THE COST PRICE, AS OF THE MOMENT OF PURCHASE, AS THE
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<br />CASE MAY BE, SUBJECT TO THE LIMITATIONS AS PROVIDED IN SECTION 2, PARAGRAPHS (A) & (B), SHALL
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<br /> BE COLLECTIBLE FROM ALL PERSONS AS DEFINED IN THIS ORDINANCE WHO ARE DEALERS, AS HEREINAFTER
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<br /> DEFINED, IN THE SALE AT RETAIL IN THE CITY, FOR THE USE, CONSUMPTION OR DISTRIBUTION IN THE CITY, AND
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<br /> THE STORAGE FOR USE, CONSUMPTION, OR DISTRIBUTION IN THE CITY OF TANGIBLE PERSONAL PROPERTY, OR
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<br /> IN THE FURNISHING OF TAXABLE SERVICES.
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<br />THE TERM "DEALER" AS USED IN THIS ORDINANCE SHALL INCLUDE EVERY PERSON, AS DEFINED IN THIS ORDINANCE, WHO:
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<br />(A) MANUFACTURES OR PRODUCES TANGIBLE PERSONAL PROPERTY FOR SALE AT RETAIL IN THE CITY, FOR USE,
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<br />CONSUMPTION OR DISTRIBUTION IN THE CITY, OR FOR STORAGE TO BE USED, CONSUMED OR DISTRIBUTED IN THE CITY.
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<br />(B) IMPORTS OR CAUSES TO BE IMPORTED TANGIBLE PERSONAL PROPERTY FROM ANY PLACE OUTSIDE THE CITY
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<br /> FOR SALE AT RETAIL, FOR USE, CONSUMPTION OR DISTRIBUTION IN THE CITY, OR FOR STORAGE TO BE USED, CONSUMED
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<br /> OR DISTRIBUTED IN THE CITY.
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<br />(C) SELLS AT RETAIL, OR WHO OFFERS FOR SALE AT RETAIL, OR WHO HAS IN HIS POSSESSION FOR SALE AT RETAIL, IN
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<br /> THE CITY, FOR USE, CONSUMPTION OR DISTRIBUTION IN THE CITY OR FOR STORAGE TO BE USED, CONSUMED OR
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<br />DISTRIBUTED IN THE CITY, TANGIBLE PERSONAL PROPERTY.
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<br />(D) HAS SOLD AT RETAIL IN THE CITY, OR USED, CONSUMED OR DISTRIBUTED IN THE CITY, OR STORED FOR USE,
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<br /> CONSUMPTION OR DISTRIBUTION IN THE CITY, TANGIBLE PERSONAL PROPERTY AND WHO CANNOT PROVE THAT
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<br />THE TAX LEVIED BY THIS ORDINANCE HAS BEEN PAID ON THE SALE AT RETAIL, THE USE, CONSUMPTION,
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<br />DISTRIBUTION OR STORAGE OF THE SAID TANGIBLE PERSONAL PROPERTY.
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<br />(E) LEASES OR RENTS TANGIBLE PERSONAL PROPERTY IN THE CITY FOR A CONSIDERATION, PERMITTING THE
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<br /> USE OR POSSESSION OF SAID PROPERTY WITHOUT TRANSFERRING TITLE THERETO.
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<br />(F) IS THE LESSEE OF TANGIBLE PERSONAL PROPERTY IN THE CITY AND WHO PAYS TO THE OWNER OF
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<br /> SUCH PROPERTY A CONSIDERATION FOR THE USE OR POSSESSION OF SUCH PROPERTY WITHOUT ACQUIRING
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<br /> TITLE THERETO.
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<br />(G) MAINTAINS OR HAS WITHIN THE CITY DIRECTLY OR BY A SUBSIDIARY, AN OFFICE, DISTRIBUTING HOUSE, SALES
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<br /> ROOM OR HOUSE, WAREHOUSE OR OTHER PLACE OF BUSINESS.
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<br />(H) SOLICITS BUSINESS EITHER BY REPRESENTATIVES OR BY THE DISTRIBUTION OF CATALOGS OR OTHER
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<br />ADVERTISING MATTER AND BY REASON THEREOF RECEIVES AND ACCEPTS ORDERS FROM CONSUMERS IN THE CITY.
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<br />(I) AS A REPRESENTATIVE, AGENT OR SOLICITOR OF AN OUT-OF-CITY PRINCIPAL, SOLICITS, RECEIVES AND
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<br /> ACCEPTS ORDERS FROM CONSUMERS IN THE CITY FOR FUTURE DELIVERY AND WHOSE PRINCIPAL REFUSES
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<br /> TO REGISTER AS A SELLER UNDER SECTION 7.
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<br />THE DEALER SHALL BECOME LIABLE TO AND SHALL OWE THE CITY ANY AMOUNT OF TAX IMPOSED BY THIS
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<br /> ORDINANCE, WHETHER HE HOLDS, OR IS REQUIRED TO HOLD, A CERTIFICATE OF REGISTRATION UNDER SECTION 7 OR NOT.
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<br />CERTIFICATE OF REGISTRATION.
<br />SECTION 7. EVERY PERSON DESIRING TO ENGAGE IN OR CONDUCT BUSINESS AS A SELLER IN THE CITY SHALL
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<br />FILE WITH THE COMMISSIONER AN APPLICATION FOR A "CERTIFICATE OF REGISTRATION" FOR EACH PLACE OF
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<br />BUSINESS IN THE CITY. EVERY APPLICATION FOR A CERTIFICATE OF REGISTRATION SHALL BE MADE UPON
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<br />A FORM PRESCRIBED BY THE COMMISSIONER AND SHALL SET FORTH THE NAME UNDER WHICH THE APPLICANT
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<br /> TRANSACTS OR INTENDS TO TRANSACT BUSINESS, THE LOCATION OF HIS PLACE OR PLACES OF BUSINESS, AND
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<br /> SUCH OTHER INFORMATION AS THE COMMISSIONER MAY REQUIRE. THE APPLICATION SHALL BE SIGNED BY THE
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<br />OWNER IF A NATURAL PERSON; IN THE CASE OF AN ASSOCIATION OR PARTNERSHIP, BY A MEMBER OR PARTNER;
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<br />OR, IN THE CASE OF A CORPORATION, BY AN OFFICER AUTHORIZED TO EXECUTE DEEDS ON BEHALF OF THE CORPORATION.
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<br />WHEN THE REQUIRED APPLICATION HAS BEEN MADE, THE COMMISSIONER SHALL GRANT AND ISSUE TO EACH
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<br /> APPLICANT A SEPARATE CERTIFICATE OF REGISTRATION FOR EACH PLACE OF BUSINESS WITHIN THE CITY. THE
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<br />CERTIFICATE OF REGISTRATION IS NOT ASSIGNABLE AND IS VALID ONLY FOR THE PERSON IN WHOSE NAME IT IS
<br />
<br /> ISSUED AND FOR THE TRANSACTION OF BUSINESS AT THE PLACE DESIGNATED THEREIN. IT SHALL BE AT ALL
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<br />TIMES CONSPICUOUSLY DISPLAYED AT THE PLACE FOR WHICH ISSUED.
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<br />WHENEVER ANY PERSON FAILS TO COMPLY WITH ANY PROVISION OF THIS ORDINANCE OR ANY RULE OR REGULATION
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<br /> OF THE COMMISSIONER RELATING THERETO, THE COMMISSIONER UPON HEARING AFTER GIVING THE PERSON TEN
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<br />DAYS' NOTICE, IN WRITING, SPECIFYING THE TIME AND PLACE OF HEARING AND REQUIRING HIM TO SHOW CAUSE WHY
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<br /> HIS CERTIFICATE OF REGISTRATION SHOULD NOT BE REVOKED OR SUSPENDED, MAY REVOKE OR SUSPEND ANY ONE
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<br />OR MORE OF THE CERTIFICATES OF REGISTRATION HELD BY THE PERSON. THE NOTICE MAY BE SERVED PERSONALLY
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<br /> OR BY REGISTERED MAIL DIRECTED TO THE LAST KNOWN ADDRESS OF THE PERSON.
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<br />A SELLER WHOSE CERTIFICATE OF REGISTRATION PREVIOUSLY HAS BEEN SUSPENDED OR REVOKED SHALL PAY
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<br />A FEE OF TEN DOLLARS FOR THE RENEWAL OR REISSUANCE OF A CERTIFICATE OF REGISTRATION.
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<br />ANY PERSON WHO ENGAGES IN BUSINESS AS A SELLER IN THE CITY WITHOUT OBTAINING A CERTIFICATE OF
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<br />REGISTRATION OR AFTER A CERTIFICATE OF REGISTRATION HAS BEEN SUSPENDED OR REVOKED, AND EACH
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<br /> OFFICER OF ANY CORPORATION WHICH SO ENGAGES IN BUSINESS SHALL BE GUILTY OF A MISDEMEANOR AND
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<br />EACH DAY'S CONTINUANCE IN BUSINESS IN VIOLATION OF THIS SECTION SHALL CONSTITUTE A SEPARATE OFFENSE.
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<br />IF THE HOLDER OF A CERTIFICATE OF REGISTRATION CEASES TO CONDUCT HIS BUSINESS AT THE PLACE SPECIFIED
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<br /> IN HIS CERTIFICATE, THE CERTIFICATE SHALL THEREUPON EXPIRE; AND SUCH HOLDER SHALL INFORM THE
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<br />COMMISSIONER IN WRITING WITHIN THIRTY DAYS AFTER HE HAS CEASED TO CONDUCT SUCH BUSINESS AT SUCH
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<br /> PLACE THAT HE HAS SO CEASED; PROVIDED THAT, IF THE HOLDER OF A CERTIFICATE OF REGISTRATION DESIRES
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<br />TO CHANGE HIS PLACE OF BUSINESS TO ANOTHER PLACE IN THE CITY, HE SHALL SO INFORM THE COMMISSIONER IN
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<br /> WRITING AND HIS CERTIFICATE SHALL BE REVISED ACCORDINGLY WITHOUT CHARGE.
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<br />THIS SECTION ALSO SHALL APPLY TO ANY PERSON WHO ENGAGES IN THE BUSINESS OF FURNISHING ANY OF THE
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<br /> SERVICES TAXABLE UNDER THIS ORDINANCE.
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<br />DUTY OF DEALERS TO COLLECT TAX FROM PURCHASERS.
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<br />SECTION 8. EVERY DEALER MAKING SALES, WHETHER WITHIN OR OUTSIDE THE CITY, OF TANGIBLE PERSONAL
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<br />PROPERTY, FOR DISTRIBUTION, STORAGE, USE OR OTHER CONSUMPTION IN THE CITY, AT THE TIME OF MAKING
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<br /> SUCH SALE SHALL COLLECT FROM THE PURCHASER THE TAX IMPOSED BY THIS ORDINANCE.
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<br />COMMISSIONER TO PREPARE BRACKETS OF PRICES FOR COLLECTION OF TAX.
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<br />SECTION 9. THE COMMISSIONER SHALL PREPARE SUITABLE BRACKETS OF PRICES FOR THE COLLECTION
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<br /> OF THE TAX IMPOSED BY THIS ORDINANCE IN ORDER TO ELIMINATE FRACTIONS OF ONE CENT AND SO THAT
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<br /> THE AGGREGATE COLLECTION OF TAXES BY A DEALER, SO FAR AS MAY BE PRACTICABLE, SHALL BE EQUAL
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<br /> TO TWO PER CENT OF GROSS SALES AS DEFINED IN THIS ORDINANCE. SUCH SUITABLE BRACKETS OF PRICES
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<br /> SHALL PROVIDE THAT NO TAX SHALL BE COLLECTED FROM THE PURCHASER ON SALES WHERE THE MONETARY
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<br /> CONSIDERATION IS FOURTEEN CENTS OR LESS, BUT THAT THE BRACKET SYSTEM SHALL NOT RELIEVE THE DEALER
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<br /> FROM THE DUTY AND LIABILITY TO REMIT ALL TAXES COLLECTED OR AN AMOUNT NOT LESS THAN TWO PER CENT
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<br />OF THE GROSS SALES, AS PROVIDED IN THIS ORDINANCE.
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<br />TAX PAYABLE ON ARTICLES IMPORTED FOR USE BY DEALERS.
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<br />SECTION 10. ON ALL ARTICLES OF TANGIBLE PERSONAL PROPERTY IMPORTED OR CAUSED TO BE IMPORTED
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<br /> AND USED BY THE DEALER, HE SHALL PAY THE TAX IMPOSED BY THIS ORDINANCE THE SAME AS IF SUCH
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<br />ARTICLES HAD BEEN SOLD AT RETAIL FOR USE, CONSUMPTION OR DISTRIBUTION IN THE CITY. FOR THE PURPOSE
<br />
<br /> OF THIS ORDINANCE, THE USE, CONSUMPTION OR DISTRIBUTION, OR THE STORAGE TO BE USED, CONSUMED OR
<br />
<br /> DISTRIBUTED IN THE CITY, OF TANGIBLE PERSONAL PROPERTY EACH SHALL BE EQUIVALENT TO A SALE AT RETAIL,
<br />
<br />AND THE TAX SHALL THEREUPON BE IMMEDIATELY LEVIED AND COLLECTED IN THE MANNER PROVIDED IN THIS
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<br />ORDINANCE, BUT THERE SHALL BE NO DUPLICATION OF THE TAX IN ANY EVENT.
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<br />PROPERTY IMPORTED, MANUFACTURED, ETC., IN CITY FOR EXPORT AND PROPERTY STORED, ETC., IN CITY FOR
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<br /> USE OUTSIDE CITY EXEMPT FROM TAX.
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<br />SECTION 11. IT IS NOT THE INTENTION OF THIS ORDINANCE TO LEVY A TAX UPON TANGIBLE PERSONAL
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<br />PROPERTY IMPORTED INTO THE CITY, OR PRODUCED OR MANUFACTURED IN THE CITY, FOR EXPORT, OR
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<br /> UPON PROPERTY REPAIRED OR STORED IN THE CITY FOR USE OUTSIDE THE CITY. IT IS, HOWEVER, THE
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<br />INTENTION OF THIS ORDINANCE TO LEVY A TAX ON THE SALE AT RETAIL, THE USE, CONSUMPTION OR DISTRIBUTION,
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<br />AND THE STORAGE FOR USE, CONSUMPTION OR DISTRIBUTION IN THE CITY OF TANGIBLE PERSONAL PROPERTY AFTER
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<br /> IT HAS COME TO REST IN THE CITY AND HAS BECOME A PART OF THE MASS OF PROPERTY IN THE CITY.
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<br />ALL GROSS SALES OF RETAILER SUBJECT TO TAX UNTIL CONTRARY ESTABLISHED; CERTIFICATE FROM PURCHASER
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<br />THAT GOODS PURCHASED FOR RESALE.
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<br />SECTION 12. ALL GROSS SALES OF A RETAILER ARE SUBJECT TO THE TAX UNTIL THE CONTRARY IS ESTABLISHED.
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<br />THE BURDEN OF PROVING THAT A SALE OF TANGIBLE PERSONAL PROPERTY IS NOT A SALE AT RETAIL IS UPON THE
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<br /> PERSON WHO MAKES THE SALE UNLESS HE TAKES FROM THE PURCHASER A CERTIFICATE TO THE EFFECT THAT
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<br />THE PROPERTY IS PURCHASED FOR RESALE.
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