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36 CITY OF CHARLOTTESVILLE
<br />herein provided, on or before the first day of June, 1966, and
<br />shall be paid by the person against whom assessed, to the
<br />Treasurer of the City in his office on or before the first day of
<br />June.
<br />(r) Savings Clause.
<br />Should any part of this ordinance be held unconstitutional
<br />or invalid, it shall nevertheless remain in full force and effect
<br />as to the remaining portions thereof.
<br />(s) License Inspector.
<br />The City Manager may appoint for such period as he may
<br />deem advisable, at such compensation as the Council may
<br />approve, a License Inspector whose duty it shall be to investi-
<br />gate and ascertain whether each person, firm or corporation,
<br />engaged in any business or profession for which a license is
<br />required under this or any ordinance of the City of Char-
<br />lottesville has secured a proper license. And in any case in
<br />which the amount of tax for such license is based on sales or
<br />purchases or the amount of business done, the said License
<br />Inspector shall have the power to summon the person, firm
<br />or corporation engaged in such business or profession before
<br />him for examination under oath, and require the production
<br />of any books, accounts, or records of such person, firm or cor-
<br />poration for inspection by said License Inspector.
<br />And the said License Inspector is further authorized and
<br />empowered to make such other and further investigations,
<br />examinations and audits of the records, books, and accounts
<br />of such person, firm or corporation as he shall deem proper in
<br />order to determine accurately the amount of license taxes
<br />properly payable.
<br />If it shall appear that purchases, sales, or amount of busi-
<br />ness or any other matter pertinent to the assessment of license
<br />taxes have been incorrectly reported or returned the said In-
<br />spector shall report his findings to the Director of Finance,
<br />who shall, if he be satisfied that an incorrect report or return
<br />has been made, direct the Commissioner of Revenue to assess
<br />a proper license tax in accordance with the findings of the
<br />Inspector.
<br />Any person, firm or corporation who shall fail to appear
<br />before said Inspector to produce such records, books and
<br />papers, when duly summoned or shall refuse to permit said
<br />Inspector to make such other and further investigation and
<br />TAXES ON LICENSE'S 37
<br />audit of said books and papers as aforesaid, shall upon con-
<br />viction thereof be fined not less than $10.00 nor more than
<br />$200.00.
<br />In performance of the duties hereby imposed, the License
<br />Inspector shall be subject to the supervision and direction of
<br />the Director of Finance.
<br />(t) Oath to Application.
<br />Every person liable to a license tax under this ordinance
<br />shall make application in writing therefor and each such li-
<br />cense is based upon the amount of his actual .ori probable pur-
<br />chases, or sales, or of his actual or probable commissions, or
<br />of the gross receipts from his business or 'profession, or grad-
<br />ed in any other way, shall before he, shall be granted such
<br />license, be required to make oath in writing before some
<br />Notary Public, not himself a state or city officer, or directly
<br />or indirectly employed by such officer, or before the Com-
<br />missioner of Revenue, in such application stating, respectively,
<br />the amount of his actual or probable purchases, or sales, or of
<br />his actual or probable commissions, or of the gross receipts
<br />from his business or profession, or any other matter that may
<br />be pertinent to the assessment of the tax on such license; pro-
<br />vided, that in the case of an incorporated company, such oaths
<br />shall be made by the chief officers or agent resident in the
<br />City of Charlottesville, or in charge of the business of said
<br />company, and in the case of a firm, by any member thereof.
<br />The said form to provide that the application and oath shall be
<br />separately made and signed.
<br />(u) Zoning.
<br />The Commissioner of Revenue shall not knowingly issue a
<br />license for conducting any business, profession, trade or occu-
<br />pation at a location where the conduct of such business, pro-
<br />fession, trade or occupation is prohibited by the zoning laws
<br />of the City of Charlottesville.
<br />(v) Penalty for failure to file statement required or
<br />making a false statement.
<br />If any person subject to the payment of a license tax re-
<br />quired under this ordinance, shall fail or refuse to file the
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