1968 ORDINANCES - Laserfiche WebLink

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conducted in the City of Charlottesville shall pay a license tax on all sales made during the preceding calendar year as follows: If the amount of sales shall not exceed 2000.00 dollars the tax shall be 25.00 dollars. On all sales over 2000.00 dollars the tax shall be thirty cents on each 100.00 dollars in excess of 2000.00 dollars. Where any person firm or corporation engaged in the business 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 unless 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 merchants 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 empowered 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 definite place in this City at which goods wares or merchandise are stored kept or assembled for supplying such vending machines 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 retailers license shall require the owner of such cigarette vending machine to take out a tobacco retailers license for that location. The taxes imposed by this section shall be in lieu of any license tax on the individual vending machines and shall also be in lieu of the license tax required under the provisions of Section 90. Every person firm or corporation liable to pay the tax imposed by this section shall make an annual report to the Commissioner 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 owner thereof with the name and address of such owner. The term vending machines as used in this section includes only such machines as vend goods wares and merchandise and give to the customer on every purchase his moneys worth in goods wares or merchandise. The term does not include any machine the operation of which is prohibited by law nor any machine which has any gambling or amusement features whatsoever. 56. Merchants Wholesale Every person firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business 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 10000.00 dollars the tax shall be 50.00 dollars. On all purchases over 10000.00 dollars and less than 50000.00 dollars the tax shall be twenty five cents on each 100.00 dollars in excess of 10000.00 dollars. On all purchases in excess of 50000.00 dollars the tax shall be sixteen cents on each 100.00 dollars. 57. Monuments and Tombstones Each person firm or corporation or agent conducting the business of making or selling tombstones monuments etc.