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36 CITY OF CHARLOTTESVILLE <br />both to persons within the City and to persons outside the <br />City. <br />The calculation of gross receipts for license tax purposes <br />shall be on either a cash or accrual basis, provided however <br />that the basis used must coincide with the system of accounts <br />used by the taxpayer and the method employed by the tax- <br />payer for Federal and State Income Tax purposes. <br />(c) Separate License for Each Place of Business. <br />Any person doing business at more than one place, stall <br />or stand shall be required to take out a separate license for <br />each of such place, stall or stand; and each such place, stall <br />or stand shall constitute a separate and distinct place of busi- <br />ness, and shall pay a license tax provided for under this ordi- <br />nance. <br />(d) License Other Than Herein Listed: <br />On every business, profession or occupation for which a <br />license tax shall not have been provided for in this ordinance, <br />the tax shall be the same as that required by the State Tax <br />Laws. <br />(e) Non-Profit—Charity. <br />No tax or license shall be required of any business, trade <br />or occupation which is conducted solely for the purpose of <br />charity or for an approved specific purpose of a non-profit <br />nature, provided however that the Commissioner of Revenue <br />shall not exempt any such business, trade or occupation until <br />after the Council shall have passed upon the character of such <br />business, trade or occupation; but, provided further that any <br />religious society or body of worshipers, or any organization of <br />individuals affiliated with and working for the sole benefit of <br />such society or body shall be exempt without any Council <br />action. <br />(f) Failure to Secure License—Penalty. <br />Any person, firm or corporation, conducting a business, <br />occupation or profession or operating any machine or device <br />or doing anything for the conduct of which a license tax is <br />required under this ordinance, without first obtaining such <br />license, shall be subject to a penalty of five per centum of the <br />amount of the license tax then due, but such penalty shall in <br />no case be less than $2.00, and such penalty shall be assessed <br />and paid along with the license tax and shall become a part <br />