|
32 CITY OF CHARLOTTESVILLE
<br />term "gross receipts" with respect to manufacturers and
<br />wholesale merchants manufacturing or dealing. in articles up-
<br />on which there is levied a direct excise tax by the United
<br />States shall not include such excise tax payments to the United
<br />States Government.
<br />The term "gross receipts" when used in connection with,
<br />or in respect to, financial transactions involving the sale of
<br />notes, stocks, bonds, or other securities, or the loan, collection
<br />or advance of money, or the discounting of notes, bills or other
<br />evidences of debt, shall be deemed to mean the gross, interest,
<br />gross discount, gross commission, or other gross receipts
<br />earned by means of, or resulting from such financial trans-
<br />actions, but the term "gross receipts" shall not include
<br />amounts received as payment of debts.
<br />The term "gross receipts" shall include the gross receipts
<br />from all sales made from a place of business within the City,
<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 />TAXES ON LICENSES 33
<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 />reiigious 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 />of the license tax and there shall be collected interest at six
<br />per centum per annum on said tax and penalty from date on
<br />which said tax becomes delinquent, and such person, firm or
<br />corporation shall be guilty of a misdemeanor, and shall be
<br />fined not less than $5.00 nor more than $100.00 for each day
<br />he is in default.
<br />(g) Omitted License Taxes.
<br />If the Commissioner of Revenue ascertains that any person
<br />has not been assessed with a license tax which should have
<br />been levied under the provisions of the license tax ordinance
<br />for any license year of the three license tax years, last preced-
<br />ing, or for the then current license tax year, it shall be the
<br />duty of the Commissioner of Revenue to assess the person with
<br />the proper license tax for the year or years omitted, adding
<br />thereto the penalty set forth in paragraph F.
<br />(h) Keeping Proper Records.
<br />Every person liable for a license tax under this ordinance
<br />which is based on actual or probable purchases or sales, actual
<br />or probable commissions, gross receipts from a business or
<br />profession, contracts or orders accepted or graded in any other
<br />way, shall where such tax is based on actual or probable pur-
<br />chases, or sales, keep all invoices and a record of all purchases
<br />and from whom made, a record of all sales and where other-
<br />wise based, keep a record of all commissions, gross receipts, and
<br />contracts or orders accepted, from whom received and with
<br />
|