1968 ORDINANCES - Laserfiche WebLink

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34 CITY OF CHARLOTTESVILLE whom made, and the report of such purchases, sales, commis- sions, receipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such invoices and records, and general books 'of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License. Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed. (i) Evidence of Business. When any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio sta- tions, advertise any business, it shall be considered prima facie evidence of their liability under the ordinance of this city, and they shall be required to take out a license for such business. (j) Beginning Business. For the purpose of ascertaining the tax to be paid by every person, firm, or corporation beginning business whose license tax is based on sales, purchases, gross receipts or commissions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions which will be made during the balance of the license year. In the case of any merchant operating a seasonal or temporary business the esti- mated license tax paid shall not be less than $150.00. Every underestimate or overestimate under this paragraph shall be subject to correction by the Commissioner of Revenue whose duty it shall be to review all estimated licenses and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions, and any taxpayer who has overesti- mated shall be entitled to a refund of the amount so over- estimated. (k) Record—Classified. And it shall be the duty of the Commissioner of Revenue TAXES ON LICENSES 35 to report in writing to the City Manager and Chief of Police every case of default as soon as it comes to his knowledge. The Chief of Police shall cause such delinquent, whether re- ported by the Commissioner of Revenue or otherwise brought to his attention, to be summoned before the Municipal Court to show cause why they should not be fined under the pro- visions of this ordinance. It shall be the duty of the police force in general to assist in the enforcement of this ordinance. (1) Record—Classified. It shall be the duty of the Commissioner of the Revenue to keep a book, in which he shall classify all the branches of busi- ness and occupation upon which a license is imposed by this ordinance,, and show the amount of assessment made upon each license, the name of the person assessed, and the period for which such license was issued. (m) Specific License. Whenever a specific license is herein imposed such license shall be in addition to the merchant's license unless otherwise provided. (n) Pro -ration. Every license granted shall not be prorated for the unex- pired portion of the license year unless otherwise provided. (o) Transfer. No City license shall be transferred from any person, firm or corporation to another person, firm. or corporation, except for the continuation of the same business at the same location for which the license was originally issued. The fee for such transfer shall be fifty cents. (p) Fees. The Commissioner of the Revenue shall assess for each license issued by him a fee of fifty cents, to be paid by the party to whom the said license is issued, which said fees shall be paid to the City Treasurer. (q) Due Date. The taxes on licenses accruing under the provisions of this ordinance shall be due and payable except where otherwise