1966 ORDINANCES - Laserfiche WebLink

Home Browse Search

TAXES ON LICENSES 17 quire the owner of such cigarette vending machine to take out a tobacco retailer's license for that location. The taxes imposed by this section shall be in lieu of any li- cense tax on the individual vending machines and shall also be in lieu of the license tax required under the provisions of Sec- tion 90. Every person, firm or corporation liable to pay the tax im- posed by this section, shall make an annual report to the Com- missioner of Revenue of the total gross sales, at retail selling prices, made in the City through such vending machines on forms supplied by the Commissioner of Revenue, said forms to be similar to those prescribed for such merchants by the State Department of Taxation. Every vending machine shall be plainly marked by the own- er thereof with the name and address of such owner. The term "vending machines", as used in this section, in- cludes only such machines as vend goods, wares and merchan- dise and give to the customer on every purchase his money's worth in goods, wares or merchandise. The term does not in- clude any machine the operation of which is prohibited by law, nor any machine which has any gambling or amusement fea- tures whatsoever. 56. Merchants—Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of busi- ness conducted in the City of Charlottesville pay a license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $50.00. On all purchases over $10,000.00 and less than $50,000.00 the tax shall be twenty-five cents (25c) on each $100.00 in ex- cess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be sixteen cents (16c) on each $100.00. 57. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc.,