1966 ORDINANCES - Laserfiche WebLink

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16 CITY OF CHARLOTTESVILLE conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as follows: If the amount of sale shall not exceed $2,000.00 the tax shall be $25.00. On all sales over $2,000.00 the tax shall be thirty cents (30c) on each $100.00 in excess of $2,000.00. Where any person, firm or corporation engaged in the busi- ness of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, un- less a separate license tax is paid to the City in connection with the furnishing of such services. Every person, firm or corporation applying for an initial retail merchant's license from this City shall furnish proof to the Commissioner of Revenue that the business for which such license is required is not of a seasonal or temporary nature. Such proof shall consist of a duly executed lease for a term of at least 12 months for the property site at which the business is to be located, or if such lease is not for 12 months such other evidence as may be required by the Commissioner of Revenue. The Commissioner of Revenue is hereby authorized and empow- ered to require the production before him of such records, books, accounts or legal papers by the person applying for an initial license as he shall deem proper in order to determine whether the business will be of a permanent nature. 55. Merchants Placing Vending Machines. Every person, firm or corporation engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one defi- nite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vending ma- chines the annual license tax provided shall be imposed for each -such definite place in excess of one. The use of a cigarette vending machine on premises which are not already covered by a tobacco retailer's license shall re-