|
IS2
<br />PEDDLING OF MOTOR VEHICLE FUELS AND PETROLEUM PRODUCTS AND FOREST PRODUCTS, AND TOBACCO; AND
<br />IN THE CASE OF A FARMER, A PRODUCER, OR A MANUFACTURER TAXABLE ON CAPITAL BY THIS STATE, THE
<br />EXEMPTION IS RESTRICTED TO SUCH PEDDLING OF GOODS, WARES AND MERCHANDISE ACTUALLY MANUFACTURED, •
<br />PRODUCED OR GROWN BY THE SELLER.
<br />A PEDDLER WITHIN THE MEANING OF THIS SUBSECTION, IS ANY PERSON, FIRM OR CORPORATION, WITH
<br />OR WHICH, AT OTHER THAN A DEFINITE PLACE OF BUSINESS OPERATED BY THE SELLER, SHALL SELL, OR
<br />OFFER TO SELL, GOODS, WARES, OR MERCHANDISE TO LICENSED DEALERS OR RETAILERS, AND AT THE SAME
<br />TIME OF SUCH SALE OR EXPOSURE FOR SALE, SHALL DELIVER, OR OFFER TO DELIVER, THE GOODS, WARES, OR
<br />MERCHANDISE TO THE BUYER, AND ANY DELIVERY MADE ON THE DAY OF SALE SHALL BE CONSTRUED AS EQUIVALENT
<br />TO DELIVERY AT THE TIME OF SALE.
<br />EVERY PERSON, FIRM OR CORPORATION CLAIMING EXEMPTION FROM THE PROVISION OF THIS SUBSECTION
<br />ON THE GROUND THAT HE OR IT IS DELIVERING GOODS, WARES, OR MERCHANDISE PREVIOUSLY SOLD TO THE
<br />CUSTOMER, SHALL, UPON REQUEST OF ANY POLICE, TAX OR REVENUE OFFICER, FURNISH EVIDENCE OF HIS OR
<br />ITS CLAIM OTHER THAN HIS OR ITS MERE STATEMENT, WHICH EVIDENCE MAY BE AN INVOICE, AND THE AMOUNT
<br />AND PRICE THEREOF, AND FAILURE TO FURNISH SUCH EVIDENCE SHALL BE SUFFICIENT GROUND FOR CHARGING •
<br />THE PERSON OPERATING THE VEHICLE WITH A VIOLATION OF THIS SUBSECTION; AND IN ANY PROSECUTION FOR
<br />A VIOLATION OF THIS SUBSECTION, THE CLAIM AFORESAID MUST BE CORROBORATED BY SATISFACTORY EVIDENCE.
<br />EVERY PERSON, FIRM OR CORPORATION VIOLATING ANY PROVISION OF THIS SUBSECTION SHALL BE GUILTY
<br />OF A MISDEMEANOR AND, UPON CONVICTION, SHALL BE FINED NOT LESS THAN TWENTY-FIVE NOR MORE THAN
<br />ONE HUNDRED DOLLARS FOR EACH OFFENSE, AND EACH DAYS VIOLATION OF ANY PROVISION OF THIS SUBSECTION
<br />SHALL BE DEEMED A SEPARATE OFFENSE.
<br />THIS SECTION SHALL BECOME EFFECTIVE ON NOVEMBER 1, 1970. PAYMENT FOR THE LICENSE TAX YEAR
<br />WHICH BEGAN MAY 11 1970, MAY BE PRORATED ACCORDINGLY AT FIFTY PERCENT (50%). IN SUBSEQUENT YEARS,
<br />PAYMENT SHALL NOT BE PRORATED UNLESS THE SAME IS ALSO ALLOWED UNDER OTHER SECTIONS OF THE LICENSE
<br />TAX ORDINANCE.
<br />ADOPTED BY THE COUNCIL
<br />JULY 6 , 1970
<br />AYES: MR. DAVIS, MR. RINEHART, MR. VAN YAHRES,
<br />MR. VOGT AND MR. WRIGHT.
<br />NOES: NONV, .'
<br />L
<br />CLERK
<br />PRV61DENT
<br />J
<br />AN ORDINANCE AMENDING CHAPTER 16A OF THE CODE OF HE
<br />CITY OF CHARLOTTESVILLE, 1965, BY THE ADDITION THERETO
<br />OF A NEW SECTION RELATED TO LICENSE TAXES FOR CERTAIN
<br />PERSONAL SERVICE BUSINESSES.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT CHAPTER 16A OF THE CODE OF •
<br />THE CITY OF CHARLOTTESVILLE, 1965, BE AMENDED AND REENACTED BY THE ADDITION THERETO OF A NEW SECTION
<br />RELATED TO LICENSE TAXES FOR CERTAIN PERSONAL SERVICE BUSINESSES.
<br />SECTION 16A-85.2. PERSONAL AND COMMERCIAL SERVICE BUSINESSES
<br />EVERY PERSON ENGAGED IN ANY OF THE PERSONAL SERVICE BUSINESSES AS SET FORTH IN THIS SECTION
<br />AND OTHER SIMILAR SERVICES NOT OTHERWISE LICENSED UNDER THIS CHAPTER SHALL PAY AN ANNUAL LICENSE
<br />TAX OF TWENTY-FIVE DOLLARS ON THE FIRST TWO THOUSAND DOLLARS OF GROSS RECEIPTS AND IN ADDITION
<br />THERETO THIRTY CENTS ON EACH ONE HUNDRED DOLLARS ON ALL GROSS RECEIPTS IN EXCESS OF TWO THOUSAND
<br />DOLLARS.
<br />THE PERSONAL SERVICE BUSINESSES AS REFERRED TO IN THE FIRST PARAGRAPH OF THIS SECTION ARE AS
<br />FOLLOWS:
<br />MAILING SERVICE
<br />PARCEL DELIVERING SERVICE •
<br />SERVICE OF MOVING GOODS AND CHATTELS FOR OTHERS FROM ONE DESTINATION TO ANOTHER, INSIDE OR
<br />OUTSIDE OF THE CITY, BY PACKING, CRATING, SHIPPING, MAILING OR BY SOME OTHER MANNER.
<br />
|