[Ord. of 12-9-1996]
This chapter shall be known as the "Business, Professional and
Occupational License Tax Ordinance of the City of Franklin."
[Ord. of 12-9-1996]
This chapter is enacted pursuant to Code of Virginia, Title
58.1, Taxation, and Code of Virginia, § 58.1-1 et seq.,
and reference is made thereto for matters involving the assessment,
levy and collection of taxes hereunder, the construction and further
definition of terms used hereunder and the duty and conduct of officers
of the City in the enforcement of this chapter.
[Ord. of 12-9-1996]
For each and every year, beginning January 1 of each year and
ending December 31 following, there are hereby imposed and levied,
and there shall be collected for each such years an annual business
license tax as set forth in this chapter on persons engaged in business
in the City, the revenue from which shall be used for the purpose
of providing funds for the operation of the City's government,
the payment of the City's debt and for other municipal purposes.
[Ord. of 12-9-1996]
It shall be unlawful to make false statements with intent to
defraud in any application or in any information given to obtain a
license under this chapter.
[Ord. of 12-9-1996; amended by Ord. of 11-23-1998(1)]
(a) It shall be the duty of the Commissioner of Revenue to require all
persons engaged in any business, profession or occupation in the City
which requires a license under this chapter to obtain such license
in a timely manner and to keep a record of all applications filed
therefor.
(b) It shall be the duty of the Commissioner of Revenue to report monthly
to the City Manager or director of finance the aggregate amount of
licenses assessed under this chapter during the month and placed in
the hands of the Treasurer for collection.
(c) Pursuant to the Code of Virginia § 58.1-3017, in order
to facilitate the assessment, billing and collection of the license
tax imposed and levied in this chapter, it shall be the duty of the
Commissioner of Revenue to obtain and record the name, address and
social security number or other tax identification number of all persons
subject to the license taxes imposed by this chapter.
|
Such tax identification numbers shall be used solely for the
assessment, billing and collection of license taxes hereunder and
shall otherwise be considered and treated with confidentiality.
|
[Ord. of 12-9-1996; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
It shall be the duty of the Treasurer to collect the license
taxes assessed under this chapter by the Commissioner of Revenue.
[Ord. of 12-9-1996]
Nothing in this chapter shall be construed to repeal any other
taxes imposed by any other ordinances of the City unless otherwise
specified herein.
[Ord. of 12-9-1996]
Nothing contained in this chapter shall be construed as imposing
any license tax on any business, profession or occupation that the
City is prohibited by federal or state law from taxing.
[Ord. of 12-9-1996]
Except as may be otherwise provided by the laws of the Commonwealth
of Virginia, and notwithstanding any other current ordinances or resolutions
enacted by the City, whether or not compiled in this Code, to the
extent of any conflict, beginning January 1, 1997, the following provisions
shall be applicable to the levy, assessment, and collection of licenses
required and taxes imposed on businesses, trades, professions and
callings and upon the persons, firms and corporations engaged therein
within this City.
[Ord. of 12-9-1996]
For the purposes of this chapter, unless otherwise required
by the context:
AFFILIATED GROUP
(1)
One or more chains of includable corporations connected through
stock ownership with a common parent corporation which is an includable
corporation if:
a.
Stock processing at least 80% of the voting power of all classes
of stock and at least 80% of each class of nonvoting stock of each
of the includable corporations, except the common parent corporation,
is owned directly by one or more of the other includable corporations;
and
b.
The common parent corporation directly owns stock possessing
at least 80% of the voting power of all classes of stock and at least
80% of each class of the nonvoting stock of at least one of the other
includable corporations. As used in this subdivision, the term "stock"
does not include nonvoting stock which is limited and preferred as
to dividends. The term "includable corporation" means any corporation
within the affiliated group irrespective of the state or country of
its incorporation; and the term "receipts" includes gross receipts
and gross income.
(2)
Two or more corporations if five or fewer persons who are individuals,
estates or trusts own stock possessing:
a.
At least 80% of the total combined voting power of all classes
of stock entitled to vote or at least 80% of the total value of shares
of all classes of the stock of each corporation; and
b.
More than 50% of the total combined voting power of all classes
of stock entitled to vote or more than 50% of the total value of shares
of all classes of stock of each corporation, taking into account the
stock ownership of each such person only to the extent such stock
ownership is identical with respect to each such corporation.
When one or more of the includable corporations, including the
common parent corporation is a nonstock corporation, the term "stock"
as used in this subdivision shall refer to the nonstock corporation
membership or membership voting rights, as is appropriate to the context.
|
ASSESSMENT
A determination as to the proper rate of tax, the measure
to which the tax rate is applied, and ultimately the amount of tax,
including additional or omitted tax, that is due. An assessment shall
include a written assessment made pursuant to notice by the assessing
official or a self-assessment made by a taxpayer upon the filing of
a return or otherwise not pursuant to notice. Assessments shall be
deemed made by an assessing official when a written notice of assessment
is delivered to the taxpayer by the assessing official or an employee
of the assessing official, or mailed to the taxpayer at his last known
address. Self-assessments shall be deemed made when a return is filed,
or if no return is required, when the tax is paid. A return filed
or tax paid before the last day prescribed by ordinance for the filing
or payment thereof shall be deemed to be filed or paid on the last
day specified for the filing of a return payment of tax, as the case
may be.
BASE YEAR
The calendar year next preceding the license year, except
for contractors subject to the provisions of Code of Virginia, § 58.1-3715,
as amended.
BROKER
An agent of a buyer or a seller who buys or sells stocks,
bonds, commodities, or services, usually on a commission basis.
BUSINESS
A course of dealing which requires the time, attention and
labor of the person so engaged for the purpose of earning a livelihood
or profit. It implies a continuous and regular course of dealing,
rather than an irregular or isolated transaction. A person may be
engaged in more than one business. The following acts shall create
a rebuttable presumption that a person is engaged in a business: (i)
advertising or otherwise holding oneself out to the public as being
engaged in a particular business; or (ii) filing tax returns, schedules
and documents that are required only of persons in a trade or business.
COMMODITY
Staples such as wool, cotton, etc. which are traded on a
commodity exchange and on which there is trading in futures.
CONTRACTOR
The meaning prescribed in Code of Virginia, § 58.1-3714(D),
as amended, whether such work is done or offered to be done by day
labor, general contract or subcontract.
DEALER
For purposes of this chapter, any person engaged in the business
of buying and selling securities for his own account, but does not
include a bank, or any person insofar as he buys or sells securities
for his own account, either individually or in some fiduciary capacity,
but not as part of a regular business.
DEFINITE PLACE OF BUSINESS
An office or a location at which occurs a regular and continuous
course of dealing for 30 consecutive days or more. A definite place
of business for a person engaged in business may include a location
leased or otherwise obtained from another person on a temporary or
seasonal basis; and real property leased to another. A person's
residence shall be deemed to be a definite place of business if there
is no definite place of business maintained elsewhere and the person
is not licensable as a peddler or itinerant merchant.
FINANCIAL SERVICES
The buying, selling, handling, managing, investing, and providing
of advice regarding money, credit, securities and other investments
and shall include the service for compensation by a credit agency,
an investment company, a broker or dealer in securities and commodities
or a security or commodity exchange, unless such service is otherwise
provided for in this chapter.
GROSS RECEIPTS
The whole, entire, total receipts attributable to the licensed
privilege, without deduction, except as may be limited by the provisions
of Code of Virginia, § 58.1-3700 et seq., as amended.
LICENSE YEAR
The calendar year for which a license is issued for the privilege
of engaging in business.
PERSONAL SERVICES
Rendering for compensation any repair, personal, business
or other services not specifically classified as "financial, real
estate or professional service" under this chapter, or rendered in
any other business or occupation not specifically classified in this
chapter unless exempted from local license tax by Code of Virginia,
§ 58.1-1 et seq.
PROFESSIONAL SERVICES
Services performed by architects, attorneys-at-law, certified
public accountants, dentists, engineers, land surveyors, surgeons,
veterinarians, and practitioners of the healing arts (the arts and
sciences dealing with the prevention, diagnosis, treatment and cure
or alleviation of human physical or mental ailments, conditions, diseases,
pain or infirmities) and such occupations, and no others, as the Virginia
Department of Taxation may list in the BPOL guidelines promulgated
pursuant to Code of Virginia, § 58.1-3701, as amended. The
department shall identify and list each occupation or vocation in
which a professed knowledge of some department of science or learning,
gained by a prolonged course of specialized instruction and study
is used by its practical application to the affairs of others, either
advising, guiding, or teaching them, and in serving their interests
or welfare in the practice of an art or science founded on it, the
word "profession" implies attainments in professional knowledge as
distinguished from mere skill, and the application of knowledge to
uses for others rather than for personal profit.
PURCHASES
All goods, wares and merchandise received for sale at each
definite place of business of a wholesale merchant. The term shall
also include the cost of manufacture of all goods, wares and merchandise
manufactured by any wholesaler or wholesale merchant and sold or offered
for sale. Such merchant may elect to report the gross receipts from
the sale of manufactured goods, wares and merchandise if it cannot
determine or chooses not to disclose the cost of manufacture.
REAL ESTATE SERVICES
Rendering a service for compensation as lessor, buyer, seller,
agent or broker and providing a real estate service, unless the service
is otherwise specifically provided for in this chapter, and such services
include, but are not limited to, the following:
|
Appraisers of real estate
|
|
Escrow agents, real estate
|
|
Fiduciaries, real estate
|
|
Lessors of real property
|
|
Real estate agents, brokers and managers
|
|
Real estate selling agents
|
|
Rental agents for real estate
|
RETAILER or RETAIL MERCHANT
Any person or merchant who sells goods, wares and merchandise
for use or consumption by the purchaser or for any purpose other than
resale by the purchaser, but does not include sales at wholesale to
institutional, commercial and industrial users.
SECURITY
For purposes of this chapter shall have the same meaning
as in the Securities Act, Code of Virginia, § 13.1-501 et
seq., or in similar laws of the United States regulating the sale
of securities.
|
Those engaged in rendering financial services include, but without
limitation, the following:
|
|
Buying installment receivables
|
|
Chattel mortgage financing
|
|
Consumer financing
|
|
Credit card services
|
|
Credit Unions
|
|
Factors
|
|
Financing accounts receivable
|
|
Industrial loan companies
|
|
Installment financing
|
|
Inventory financing
|
|
Loan or mortgage brokers
|
|
Loan or mortgage companies
|
|
Safety deposit box companies
|
|
Security and commodity brokers and services
|
|
Stockbroker
|
|
Working capital financing
|
SERVICES
Things purchased by a customer which do not have physical
characteristics, or which are not goods, wares, or merchandise.
WHOLESALER or WHOLESALER MERCHANT
Any person or merchant who sells wares and merchandise for
resale by the purchaser, including sales when the goods, wares and
merchandise will be incorporated into goods and services for sale,
and also includes sales to institutional, commercial, government and
industrial users which because of the quantity, price, or other terms
indicate that they are consistent with sales at wholesale.
[Ord. of 12-9-1996; amended by Ord. of 12-11-2000; Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a) Every person engaging in this jurisdiction in any business, trade,
profession, occupation or calling (collectively hereinafter "a business"),
as defined in this article, unless otherwise exempted by law, shall
apply for a license for each such business if (i) such person maintains
a definite place of business in this jurisdiction; (ii) such person
does not maintain a definite office anywhere but does maintain an
abode in this jurisdiction, which abode for the purposes of this article
shall be deemed a definite place of business; or (iii) there is no
definite place of business but such person operates amusement machines,
is engaged as a peddler or itinerant merchant, carnival or circus
as specified in Code of Virginia, § 58.1-3717, 58.1-3718,
or 58.1-3728, or is a contractor subject to Code of Virginia, § 58.1-3715,
or is a public service corporation subject to Code of Virginia, § 58.1-3731.
A separate license shall be required for each definite place of business.
A person engaged in two or more businesses or professions carried
on at the same place of business may elect to obtain one license for
all such businesses and professions if all of the following criteria
are satisfied: (i) each business or profession is licensable at the
location and has satisfied any requirements imposed by state law or
other provisions of the ordinances of this jurisdiction; (ii) all
of the businesses or professions are subject to the same tax rate,
or, if subject to different tax rates, the licensee agrees to be taxed
on all businesses and professions at the highest rate; and (iii) the
taxpayer agrees to supply such information as the assessor may require
concerning the nature of the several businesses and their gross receipts.
(b) Each person subject to a license tax shall apply for a license prior
to beginning business if he was not subject to licensing in this jurisdiction
on or before January 1 of the license year, or no later than March
1 of the current license year if he had been issued a license for
the preceding license year. The application shall be on forms prescribed
by the Commissioner of Revenue.
(c) The tax shall be paid with the application in the case of any license
not based on gross receipts. If the tax is measured by the gross receipts
of the business, the tax shall be paid on or before March 1, except
that for businesses beginning after February 1 of any year, the tax
shall be paid on or before the expiration of 30 days after the commencement
of business.
(d) The Commissioner of Revenue may grant an extension of time, not to
exceed 90 days, in which to file an application for a license, for
reasonable cause. The extension shall be conditioned upon the timely
payment of a reasonable estimate of the appropriate tax, subject to
adjustment to the correct tax at the end of the extension together
with interest from the due date until the date paid and, if the estimate
submitted with the extension is found to be unreasonable under the
circumstances, a penalty of 10% of the portion paid after the due
date.
(e) A penalty of 10% of the tax may be imposed upon the failure to file
an application or the failure to pay the tax by the appropriate due
date. Only the late filing penalty shall be imposed by the Commissioner
of Revenue if both the application and payment are late; however,
both penalties may be assessed if the Commissioner of Revenue determines
that the taxpayer has a history of noncompliance. In the case of an
assessment of additional tax made by the Commissioner of Revenue,
if the application and, if applicable, the return were made in good
faith and the understatement of the tax was not due to any fraud,
reckless or intentional disregard of the law by the taxpayer, there
shall be no late penalty assessed with the additional tax. If any
assessment of tax by the Commissioner of Revenue is not paid within
30 days, the Treasurer may impose a 10% late payment penalty. The
penalties shall not be imposed, or if imposed, shall be abated by
the official who assessed them, if the failure to file or pay was
not the fault of the taxpayer. In order to demonstrate lack of fault,
the taxpayer must show that he acted responsibly and that the failure
was due to events beyond his control.
"Acted responsibly" means that: (i) the taxpayer exercised the
level of reasonable care that a prudent person would exercise under
the circumstances in determining the filing obligations for the business;
and (ii) the taxpayer undertook significant steps to avoid or mitigate
the failure, such as requesting appropriate extensions (where applicable),
attempting to prevent a foreseeable impediment, acting to remove an
impediment once it occurred, and promptly rectifying a failure once
the impediment was removed or the failure discovered.
"Events beyond the taxpayer's control" include, but are
not limited to, the unavailability of records due to fire or other
casualty; the unavoidable absence (e.g., due to death or serious illness)
of the person with the sole responsibility for tax compliance; or
the taxpayer's reasonable reliance in good faith upon erroneous
written information from the Commissioner of Revenue, who was aware
of the relevant facts relating to the taxpayer's business when
he provided the erroneous information.
(f) Interest shall be charged on the late payment of the tax from the
due date until the date paid without regard to fault or other reason
for the late payment. Whenever an assessment of additional or omitted
tax by the Commissioner of Revenue is found to be erroneous, all interest
and penalty charged and collected on the amount of the assessment
found to be erroneous shall be refunded, together with interest on
the refund from the date of payment or the due date, whichever is
later. Interest shall be paid on the refund of any tax paid under
this article from the date of payment or due date, whichever is later,
whether attributable to an amended return or other reason. Interest
on any refund shall be paid at a rate of 10% per year commencing on
the first day of the month following the due date of the tax.
No interest shall accrue on an adjustment of estimated tax liability
to actual liability at the conclusion of a base year. No interest
shall be paid on a refund or charged on a late payment, in the event
of such adjustment, provided the refund or the late payment is made
not more than 30 days from (i) the date of the payment that created
the refund; or (ii) the due date of the tax, whichever is later.
[Ord. of 12-9-1996]
Every person who is assessable with a license tax shall keep
sufficient records to enable the Commissioner of Revenue to verify
the correctness of the tax paid for the license years assessable and
to enable the Commissioner of Revenue to ascertain what is the correct
amount of tax that was assessable for each of those years. All such
records, books of accounts and other information shall be open to
inspection and examination by the Commissioner of Revenue in order
to allow the Commissioner of Revenue to establish whether a particular
receipt is directly attributable to the taxable privilege exercised
within this jurisdiction. The Commissioner of Revenue shall provide
the taxpayer with the option to conduct the audit in the taxpayer's
local business office, if the records are maintained there. In the
event the records are maintained outside this jurisdiction, copies
of the appropriate books and records shall be sent to the Commissioner
of Revenue's office upon demand.
[Ord. of 12-9-1996]
Any person prosecuting a business in more than one place of
business and keeping one set of records for the accumulated transactions
may take out a minimum license on each location, other than the main
place of business, and may enter as a deductible item, on the application
for a license for the main place of business, the amount of sales
for which a license or licenses have been issued for the other place
or places of business.
[Ord. of 12-9-1996]
In addition to all other lawful means of ascertaining the amount
of any license tax, the Commissioner of Revenue or any duly sworn
deputy may propound interrogatories to the applicant and use such
other evidence as such officer may procure. Such interrogatories shall
be answered under oath by the person or entity desiring to do or doing
business in the City.
[Ord. of 12-9-1996; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
The Commissioner of Revenue shall assess each applicant for
a license or other person of whom a license is required by this chapter
with the license tax required by this chapter, and, upon receipt of
payment of the required tax, shall issue a license, signed by the
Commissioner of Revenue, to prosecute the business, employment, profession
or thing to be done therein named, which license shall not be valid
or effective unless and until the tax required shall be paid to the
Treasurer, as collector of City taxes and levies, and such payment
shall be shown on the license.
[Ord. of 12-9-1996; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a) Whenever the Commissioner of Revenue shall ascertain that any person
should be assessed with any additional license tax or taxes, pursuant
to the provisions of this chapter, he or she shall thereupon assess
such person with the additional tax and shall transmit a copy thereof
to the Treasurer.
(b) In the event the additional license tax assessed under this section
is not paid within 30 days after such assessment, the Treasurer shall
proceed to collect the same in the same manner and with the same authority
as all other taxes are collected, together with penalty and interest
as provided in this chapter.
[Ord. of 12-9-1996]
In the event any person required to pay a license tax under
the provisions of this chapter, where the tax is not measured by gross
receipts, gross sales, gross purchases, gross commissions, gross contracts
or orders, or graduated in any other way, shall begin any business,
occupation or profession after January 1 of the license year, the
license tax shall be prorated on a monthly basis, one-twelfth of the
annual license tax to be assessed for each month or portion thereof
for the remainder of the license year, except as otherwise provided
in this chapter.
[Ord. of 12-9-1996]
In the event that a person or entity ceases to engage in a business,
trade, profession, occupation or calling within the City during a
year for which a license tax based upon gross receipts has already
been paid, the taxpayer shall be entitled upon application to a refund
for that portion of the license tax based upon gross receipts already
paid, prorated on a monthly basis so as to ensure that the licensed
privilege is taxed only for that fraction of the year during which
it is exercised within the City. The City shall remit refunds in the
ensuing fiscal year and shall offset against such refund any amount
of past-due taxes owed by the same taxpayer. This refund shall not
be required for those license taxes based upon a flat fee or minimum
flat tax.
[Ord. of 12-9-1996]
Every person required to pay a license tax or obtain any tag
or sign under the provisions of this chapter shall keep the license
tag or sign in a convenient place, and whenever required to do so,
shall exhibit the same to any member of the police department, when
such member is detailed or authorized to inspect such license, or
to any employee of the Commissioner of Revenue's office.
[Ord. of 12-9-1996; amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a) Should any employee of the Commissioner of Revenue or the Treasurer
charged in any manner with the duty of assessing or collecting license
taxes have reason to believe, in any case, that the amount of actual
or probable purchases or sales, or actual or probable commissions,
or the gross or net receipts from any business or profession, or any
other matters that may be pertinent to the assessment of such license,
have been incorrectly reported or returned, such person shall make
a report thereof to the Commissioner of Revenue. Upon receipt of such
report, or upon the Commissioner of Revenue's own motion, the
Commissioner of Revenue is authorized and empowered to summon such
person before him and require the production of any and all such person's
records, books and papers likely to throw any light upon the matter
under investigation. The Commissioner of Revenue is also authorized
and empowered to make or cause to be made such other and further investigations,
examinations and audits of the records, books and papers of such person
as he or she shall deem proper, in order to accurately determine the
proper return to be made by such person.
(b) If, after an investigation, examination or audit pursuant to this
section, it shall appear that purchases, sales, commissions, receipts
or other matters pertinent to the assessment have been incorrectly
reported or returned, the Commissioner of Revenue shall assess such
person with the proper City license tax together with penalty and
interest as provided in this chapter.
(c) Any person who shall fail to appear before the Commissioner of Revenue
and produce such records, books and papers, when duly summoned, or
who shall refuse to permit the Commissioner of Revenue to make or
cause to be made such other and further investigation and audit of
such books and papers, shall be deemed guilty of a Class 3 misdemeanor.
[Ord. of 12-9-1996]
The Commissioner of Revenue, in performing the duties of such
office, shall have authority to require any person or entity doing
business in the City to furnish a list of subcontractors to whom any
part of a contract is sublet, the names and address of each subcontractor,
and the amount of each subcontract.
[Ord. of 1-27-1997; amended by Ord. of 2-24-1997; Ord. of 4-10-2000; Ord. of 3-26-2001(1)]
Except as may be otherwise provided in Code of Virginia, §§ 58.1-3712,
58.1-3712.1 and 58.1-3713, every person or business subject to licensure
under this chapter shall be assessed and required to pay annually
a license tax at a rate set forth below for the class of enterprise
listed:
(1) For contractors and persons constructing for their own account for
sale: $0.15 per $100 of gross receipts.
(2) For retailers: $0.20 per $100 of gross receipts.
(3) For financial, real estate and professional services: $0.58 per $100
of gross receipts.
(4) For repair, personal and business services and all other businesses
and occupations not specifically listed or exempted in this chapter
or otherwise by law: $0.30 per $100 of gross receipts.
(5) For wholesalers: $50 on the first $10,000 of purchases and $0.10
per $100 of purchases in excess of $10,000.
(6) For carnivals, circuses and speedways, $100 for each day of performance
held in the City, except that this tax shall not be assessed on such
events, if they are sponsored by the City, a City department or a
not-for-profit corporation granted tax-exempt status under § 501(c)(3)
of the Internal Revenue Code.
(7) For fortune tellers, clairvoyants and practitioners of palmistry:
$1,000 per year.
(8) For peddlers of books, magazines, home grown produce, fresh seafood, firewood and crafts made by the peddler of same or persons selling approved products at the farmers' market pursuant to §
22-5 of this Code: $10 per year per person. For other itinerant merchants or peddlers: $200 per year per person.
(9) For permanent coliseums, arenas or auditoriums having a maximum capacity
in excess of 10,000 persons, open to the public: $1,000 per year.
(10) For savings and loan associations and credit unions: $50 per year.
(11) For direct sellers as defined in Code of Virginia, § 58.1-3719.1,
with total annual sales in excess of $4,000: $0.02 per $100 of total
annual retail sales, or $0.05 per $100 of total annual wholesale sales,
whichever is applicable.
(12) For every person operating a massage parlor or acting as a massage
technician in the City, there is an annual City license tax of $500.
The license tax imposed hereunder is not in lieu of, but is in addition
to the other license taxes imposed by this chapter.
a. Every operator of a massage parlor who is required by this section
to take out a license shall furnish to the assessor a complete list
of all massage technicians in his employ within the City, when procuring
the license required hereunder, and shall file an updated list with
the assessor every three months thereafter for so long as the license
shall remain in effect.
b. The license tax assessed hereunder shall not be subject to proration
and a license procured hereunder shall not be assignable.
c. The license tax provided for herein shall not apply to a physician,
surgeon, chiropractor, osteopath, physical therapist or physical therapist
assistant duly licensed by the state, to a licensed nurse acting under
the direct prescription of any such physician, surgeon, chiropractor
or osteopath or to a massage therapist certified by the Virginia Board
of Nursing. The license tax provided for herein shall also not apply
to barbershops or beauty parlors in which massages are given to the
scalp, the face, the neck or the shoulders only.
d. Any person who shall operate a massage parlor or act as a massage
technician in the City without first procuring the license herein
required or who otherwise violates this section shall be guilty of
a Class 1 misdemeanor.
(13) For photographers with no regularly established place of business
in the Commonwealth, there is an annual City license tax of $30.
a. For the purpose of this subsection, the term "photographer" shall
mean any person, partnership or corporation having no regularly established
place of business in the Commonwealth. The term shall also include
every employee, agent or canvasser for such photographer.
b. Nothing in this subsection shall apply to (i) amateur photographers
who expose, develop and finish their own work and who do not receive
compensation for such work or receive compensation for performing
any of the processes of photography; (ii) coin-operated photography
machines; or (iii) photographers providing sessions in the course
of their employment by newspapers, magazines or television stations.
(14) For public service corporations 1/2 of 1% of the gross receipts of
such company accruing from sales to the ultimate consumer in the City.
a. For purposes of this subdivision public service corporations include
telephone and telegraph companies, water companies and heat, light
and power companies other than the City.
b. In the case of telephone companies charges for long distance telephone
calls shall not be included in gross receipts for purposes of license
taxation.
(15) For operators of amusement machines a City license tax of $50 per
year, and in addition thereto, a gross receipts tax of $0.30 per $100
of gross receipts.
a. For purposes of this subsection, an amusement machine operator means
any person leasing, renting or otherwise furnishing or providing an
amusement machine activated by money in the City, but shall not include
a person owning less than three such machines and operating such machines
on property owned or leased by such person.
b. Notwithstanding any situs requirements of state law, the Commissioner
of Revenue may impose this license tax on an amusement machine operator
when the amusement machines are located in the City.
(16) For alcoholic beverage licenses in addition to state licenses required
by Code of Virginia, § 4.1-100 et seq., the following taxes
are imposed under the authority of Code of Virginia, § 4.1-205:
a. Six hundred dollars annual tax for any distiller which manufactures
more than 5,000 gallons of alcohol or spirits, or both during such
license year and may bottle same.
b. Two thousand five hundred dollars annual tax for a fruit distiller.
c. Forty dollars annual tax for bed and breakfast establishment.
d. Six hundred dollars annual tax for a brewery license which may include
bottling.
e. Five hundred dollars annual tax for a bottler.
f. Two hundred fifty dollars annual tax for beer wholesaler.
g. Thirty dollars annual tax for retail on-premises beer sales in a
hotel, restaurant or club.
h. Six hundred dollars annual tax for any winery which manufactures
more than 5,000 gallons of wine during the license year and $100 annual
tax for any winery which manufactures no more than 5,000 gallons of
wine during the license year.
i. Fifty dollars annual tax for a wine wholesaler.
j. Twenty dollars annual tax for retail on-premises wine sales in a
hotel, restaurant or club.
k. Fifty dollars annual tax for retail off-premises wine, beer or wine
and beer sales.
l. Seventy-five dollars annual tax for retail on and off-premises wine,
beer or wine and beer sales.
m. Two hundred dollars annual tax for mixed alcoholic beverage sales
by restaurants with seating capacity for 50 to 100 persons.
n. Three hundred fifty dollars annual tax for mixed alcoholic beverage
sales by restaurants with seating capacity for more than 100 persons
but not more than 150 persons.
o. Five hundred dollars annual tax for mixed alcoholic beverage sales
by restaurants with seating capacity of more than 150 persons.
p. The terms used in this subsection shall have the meanings prescribed
to them by Code of Virginia, § 4.1-100.
q. No license shall be issued under this subsection unless the person
or persons applying therefor shall hold the proper state license issued
by the Virginia Alcoholic Beverage Control Board and exhibit such
license to the Commissioner of Revenue.
r. Nothing in this subsection shall be construed as exempting any licensee
from any other business license required by this chapter, the tax
levied and imposed by this subsection being in addition to all other
taxes levied and imposed by this chapter.
(17) For every person operating a public dance hall to which an admission
fee is charged or for which compensation is in any manner received,
either directly or indirectly, a tax of $40 per dance not to exceed
$500 annually.
A public dance hall is any place open to the general public
where dancing is permitted except for a restaurant licensed under
Code of Virginia, § 4.1-210 to serve food and beverages
having a dance floor with an area not exceeding 10% of the total floor
area of the establishment.