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38 CITY OF CHARLOTTESVILLE <br />(i) Evidence of Business. <br />When any person, firm or corporation, shall by use of signs, <br />circulars, cards or use of city newspapers, or local radio sta- <br />tions, advertise any business, it shall be considered prima facie <br />evidence of their liability under the ordinance of this city, <br />and they shall be required to take out a license for such <br />business. <br />(j) Beginning Business. <br />For the purpose of ascertaining the tax to be paid by every <br />person, firm, or corporation beginning business whose license <br />tax is based on sales, purchases, gross receipts or commissions, <br />the license shall be based on the estimated amount of sales, <br />purchases, gross receipts or commissions which will be made <br />during the balance of the license year. In the case of any <br />merchant operating a seasonal or temporary business the esti- <br />mated license tax paid shall not be less than $150.00. Every <br />underestimate or overestimate under this paragraph shall be <br />subject to correction by the Commissioner of Revenue whose <br />duty it shall be to review all estimated licenses and assess any <br />additional licenses as may be found to be due after the close <br />of the license year on the basis of true sales, purchases, gross <br />receipts or commissions, and any taxpayer who has overesti- <br />mated shall be entitled to a refund of the amount so over- <br />estimated. <br />(k) Record—Classified. <br />And it shall be the duty of the Commissioner of Revenue <br />to report in writing to the Mayor and Chief of Police every <br />case of default as soon as it comes to his knowledge. The <br />Chief of Police shall cause such delinquent, whether reported <br />by the Commissioner of Revenue or otherwise brought to his <br />attention, to be summoned before the Civil and Police Justice <br />to show cause why they should not be fined under the pro- <br />visions of this ordinance. It shall be the duty of the police <br />force in general to assist in the enforcement of this ordinance. <br />(1) Record—Classified. <br />It shall be the duty of the Commissioner of the Revenue to <br />keep a book, in which he shall classify all the branches of busi- <br />ness and occupation upon which a license is imposed by this <br />ordinance, and show the amount of assessment made upon <br />