Article I. In General.
Sec. 16A-1. Definition and construction of chapter generally.
A like license shall be required of any firm, joint stock company
or corporation as provided for in this chapter for a
person or firm.
The construction and definition of the subjects as taxed
under this chapter shall be the same as is provided for under
the tax laws of the state unless otherwise provided. (4-7-69,
§ 90.)
Sec. 16A-2. "Gross receipts" defined; calculation of gross
receipts.
The term "gross receipts," as used in this chapter, shall
mean the gross receipts from any business, profession, trade,
occupation, vocation, calling or activity, including cash, credits,
fees, commissions, brokerage charges and rentals, and
property of any kind, nature or description, from either sales
made or services rendered without any deduction therefrom
on account of cost of the property sold, the cost of materials,
labor or service or other costs, interest or discounts paid, or
any expense whatsoever, and shall include in case of merchants
the amount of the sale price of supplies and goods
furnished to or used by the licensee or his family or other
person for which no charge is made; provided, that the term
"gross receipts" with respect to manufacturers and wholesale
merchants manufacturing or dealing in articles upon which
there is levied a direct excise tax by the United States shall
not include such excise tax payments to the United States
Government.
The term "gross receipts" when used in connection with,
or in respect to, financial transactions involving the sale of
notes, stocks, bonds or other securities, or the loan, collection
or advance of money, or the discounting of notes, bills or
other evidences of debt, shall be deemed to mean the gross
interest, gross discount, gross commission or other gross receipts
earned by means of, or resulting from such financial
transactions, but the term "gross receipts" shall not include
amounts received as payment of debts.
The term "gross receipts" shall include the gross receipts
from all sales made from a place of business within the city,
both to persons within the city and to persons outside the city.
The calculation of gross receipts for license tax purposes
shall be on either a cash or accrual basis; provided, that the
basis used must coincide with the system of accounts used by
the taxpayer and the method employed by the taxpayer for
Federal and State Income Tax purposes. (4-7-69, § 90.)
Sec. 16A-2.1. Wholesale and retail merchants defined.
For the purposes of this chapter, the following words and
phrases shall have the meanings respectively ascribed to them
by this section:
Wholesale merchant. Every merchant who sells to other
persons for resale only, or who sells at wholesale to institutional,
commercial or industrial users.
Retail merchant. Every merchant who sells at retail only
and not for resale. (9-20-71.)
Sec. 16A-3. License tax assessed; license year.
There shall be an annual license tax assessed and paid by
all persons, firms, or corporations engaged in the different occupations,
professions, or businesses named in this chapter for
the year beginning the first day of May, 1969 and ending the
thirtieth day of April, 1970 and also each and every year
thereafter beginning with May 1st of each such year and ending
the following year on April 30th.
Sec. 16A-4. Separate license required for each place of business.
Any person doing business at more than one place, stall
or stand shall be required to take out a separate license for
each of such place, stall or stand; and each such place, stall
or stand shall constitute a separate and distinct place of business,
and shall pay a license tax provided for under this chapter.
(4-7-69, § 90.)
Sec. 16A-5. Licenses for businesses, professions, etc., not
listed in chapter.
On every business, profession or occupation for which a
license tax shall not have been provided for in this chapter,
the tax shall be the same as that required by the state tax
laws. (4-7-69, § 90.)
Sec. 16A-6. Exemptions from chapter.
No tax or license shall be required of any business, trade or
occupation which is exempted from taxation by the provisions of
section 58-12 of the Code of Virginia, as amended. (4-7-69, § 90; 3-171.)
Sec. 16A-7. Penalties for failure to obtain license.
Any person, firm or corporation, conducting a business, occupation
or profession or operating any machine or device
or doing anything for the conduct of which a license tax is
required under this chapter, without first obtaining such license,
shall be subject to a penalty of five per centum of the
amount of the license tax then due, but such penalty shall in
no case be less than two dollars and such penalty shall be assessed
and paid along with the license tax and shall become a
part of the license tax and there shall be collected interest at
six per centum per annum on the tax and penalty from date
on which the tax becomes delinquent, and such person, firm or
corporation shall be guilty of a misdemeanor, and shall be
fined not less than five dollars nor more than one hundred
dollars for each day he is in default. (4-7-69, § 90.)
Sec. 16A-8. Assessment of tax upon failure to do so in previous
years.
If the commissioner of revenue ascertains that any person
has not been assessed with a license tax which should have
been levied under the provisions of the license tax ordinance
for any license year of the three license tax years, last preceding,
or for the then current license tax year, it shall be the
duty of the commissioner of revenue to assess the person with
the proper license tax for the year or years omitted, adding
thereto the penalty set forth in section 16A-7. (4-7-69, § 90.)
Sec. 16A-9. Records generally.
Every person liable for a license tax under this chapter
which is based on actual or probable purchases or sales, actual
or probable commissions, gross receipts from a business or
profession, contracts or orders accepted or graded in any other
way, shall where such tax is based on actual or probable purchases,
or sales, keep all invoices and a record of all purchases
and from whom made, a record of all sales and where otherwise
based, keep a record of all commissions, gross receipts
and contracts or orders accepted, from whom received and
with whom made, and the report of such purchases, sales,
commissions, receipts, contracts or orders accepted, required to
be made for the computation of the 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 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 twenty-five dollars in addition to the license tax
imposed. (4-7-69, § 90.)
Sec. 16A-10. Evidence of conducting business.
When any person, firm or corporation, shall by use of signs,
circulars, cards or use of city newspapers, or local radio stations,
advertise any business, it shall be considered prima facie
evidence of their liability under this chapter, and they shall
be required to take out a license for such business. (4-7-69, §
90.)
Sec. 16A-11. Estimates of gross receipts of new businesses.
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 estimated
license tax paid shall not be less than one hundred and
fifty dollars. 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 overestimated shall be entitled to a refund of
the amount so overestimated. (4-7-69, § 90.)
Sec. 16A-12. Report of delinquents; duty of police force generally.
It shall be the duty of the commissioner of revenue 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 reported
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 provisions
of this chapter. It shall be the duty of the police force
in general to assist in the enforcement of this chapter. (4-769,
§ 90.)
Sec. 16A-13. Classifying of businesses, etc.; books to be kept
by commissioner of the revenue.
It shall be the duty of the commissioner of the revenue to
keep a book, in which he shall classify all the branches of business
and occupation upon which a license is imposed by this
chapter, 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. (4-7-69, § 90.)
Sec. 16A-14. Specific license to be in addition to merchant's
license.
Whenever a specific license is herein imposed such license
shall be in addition to the merchant's license unless otherwise
provided. (4-7-69, § 90.)
Sec. 16A-15. Proration of license.
Every license granted shall not be prorated for the unexpired
portion of the license year; provided, that in the case of
any business forced to cease its activity by reason of government
acquisition of its property, the licensee shall be entitled
to a refund for the number of months remaining in the license
year after termination of operation. (4-7-69, § 90; 7-3-72.)
Sec. 16A-16. Transferability.
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. (4-7-69, § 90.)
Sec. 16A-17. Issuance fee.
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 license is issued, which fees shall be paid
to the city treasurer. (4-7-69, § 90.)
Sec. 16A-18. When taxes due and payable.
The taxes on licenses accruing under the provisions of this
chapter shall be due and payable, except where otherwise herein
provided, on or before the first day of June of each year, and shall
be paid by the person against whom assessed, to the treasurer of
the city in his office on or before the first day of June. (4-7-69, §
90.)
Sec. 16A-19. Application for license.
Every person liable to a license tax under this chapter shall
make application in writing therefor and each such license is
based upon the amount of his actual or probable purchases, or
sales, or of his actual or probable commissions, or of the gross
receipts from his business or profession, or graded in any other
way, shall before he shall be granted such license, be required to
make oath in writing before some notary public, not himself a
state or city officer, or directly or indirectly employed by such
officer, or before the commissioner of revenue, in such application
stating, respectively, the amount of his actual or probable
purchases, or sales, or of his actual or probable commissions, or of
the gross receipts from his business or profession, or any other
matter that may be pertinent to the assessment of the tax on such
license; provided, that in the case of an incorporated company,
such oaths shall be made by the chief officers or agent resident in
the city, or in charge of the business of the company, and in the
case of a firm, by any member thereof. The form shall provide
that the application and oath shall be separately made and signed.
(4-7-69, § 90.)
Sec. 16A-20. License inspector.
The city manager may appoint for such period as he may deem
advisable, at such compensation as the council may approve, a
license inspector whose duty it shall be to investigate and
ascertain whether each person, firm or corporation, engaged in
any business or profession for which a license is required under
this chapter or any other ordinance of the city has secured a
proper license. And in any case in which the amount of tax for
such license is based on sales or purchases or the amount of
business done, the license inspector shall have the power to
summon the person, firm or corporation engaged in such business
or profession before him for examination under oath, and require
the production of any books, accounts, or records of such person,
firm or corporation for inspection by the license inspector.
The license inspector is further authorized and empowered to
make such other and further investigations, examinations and
audits of the records, books and accounts of such person, firm or
corporation as he shall deem proper in order to determine
accurately the amount of license taxes properly payable.
If it shall appear that purchases, sales or amount of business or
any other matter pertinent to the assessment of license taxes
have been incorrectly reported or returned, the inspector shall
report his findings to the commissioner of the revenue, who shall,
if he be satisfied that an incorrect report or return has been made,
assess a proper license tax in accordance with the findings of the
inspector.
Any person, firm or corporation who shall fail to appear before
the inspector to produce such records, books and papers, when
duly summoned or shall refuse to permit the inspector to make
such other and further investigation and audit of the books and
papers as aforesaid, shall upon conviction thereof be fined not less
than ten dollars nor more than two hundred dollars.
In performance of the duties hereby imposed, the license
inspector shall be subject to the supervision and direction of the
commissioner of the revenue. (4-7-69, § 90; 6-4-73.)
Sec. 16A-21. Compliance with zoning regulations.
The commissioner of revenue shall not knowingly issue a
license for conducting any business, profession, trade or
occupation at a location where the conduct of such business,
profession, trade or occupation is prohibited by the zoning laws of
the city. (4-7-69, § 90.)
Sec. 16A-22. Penalty for violation of chapter; repeal of
conflicting provisions.
If any person subject to the payment of a license tax required
under this chapter, shall fail or refuse to file the statement or
statements required by this chapter, or who shall make any false
statement in the affidavit required by this
chapter, shall upon conviction thereof be fined not less than
twenty-five dollars nor more than five hundred dollars or confined
in jail for not more than six months, or both, in the discretion
of the court or jury.
All ordinances or parts of ordinances relating to licenses
in conflict with this chapter are hereby repealed. (4-7-69, §
90.)
