[HISTORY: Adopted by the Town Council of the Town of Middletown 7-11-1991 (Ch. 7 of the 1972 Code). Amendments noted where applicable.]
The following words and phrases, when used in this chapter, shall have the following meanings, except where the context clearly indicates a different or contrary meaning or there is an express provision to the contrary.
AMUSEMENTS
Includes every person providing any type of entertainment or show for which compensation is received and which is not specifically provided for or exempt under another provision of this chapter.
BUSINESS SERVICE
Any service rendered for compensation to any business, trade, occupation or governmental agency unless such service is provided for under provision of this chapter.
GROSS EXPENDITURES
All expenditures incurred in connection with the acquisition or lease of real property, including cash, credits, fees, commissions, brokerage charges and rentals, and all expenditures incurred in connection with the improvements or development of such property by force account, including all costs of labor involved in such improvements or development, cost of materials and supplies, equipment rental or an equivalent charge therefor if equipment is owned by the builder or developer, and any other expenditure of whatever description incurred in connection with the improvements or developments by force account of such property. The term "gross expenditures" shall not include amounts expended for interest on or payment of principal of debt incurred in connection with such improvements or development work.
GROSS RECEIPTS
Subject to the conditions, exceptions, deductions and exemptions set out below, the term "gross receipts" 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 material, labor or services, rentals, royalties, taxes, interest or discounts paid or any expense whatsoever, and shall include in the 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 or for which a charge less than the prevailing sale price is made.
PERSON
Includes individuals, firms, copartnerships, corporations, companies, associations or joint stock associations and any combination of individuals of whatever form or character. It shall include any trustee, receiver, assignee or personal representative thereof carrying on or continuing a business, profession, trade or occupation, but shall not include a trustee, receiver or other representative appointed by a court to liquidate assets for immediate distribution or a Sergeant or a Sheriff, or any Deputy, selling under authority of process or writ of a Court of Justice.
TREASURER
Shall be the Treasurer of the Town of Middletown, Virginia.
It is the purpose and policy of the Town Council, in enacting this article imposing a license tax for the privilege of conducting business and engaging in certain professions, trades, and occupations in the Town, to equalize as far as practicable the burden of such license taxation among those hereby liable thereto, by adopting for general application, but subject to exceptions or restrictions imposed by state or federal law (or to any restrictions or exemptions as may be imposed specifically hereafter), a system of license taxes measured by the gross receipts of the business, profession, trade or occupation on which the tax is levied.
Every license issued under the provisions of this chapter shall be a personal privilege to transact, carry on or conduct the business, profession, trade or occupation which is the subject of the license and shall not be exercised except by the person licensed.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Each and all of the taxes hereinafter imposed are imposed upon the privilege of doing business or engaging in a profession or occupation in the Town, including all phases of the business, profession, trade or occupation conducted in the Town.
B. 
Nonresidents. Businesses, professions, trades or occupations, for which a gross receipts license tax is levied, carried on or conducted only in part within the Town limits by persons having regularly established place of business therein shall subject such person to these provisions, conditions and rates. In such cases where only part of the business, profession, trade or occupation is so conducted or carried on within the Town, the tax liability shall be measured by only that portion of the business, profession, trade, occupation, or employment conducted or carried on within the Town limits.
C. 
Residents. Businesses, professions, trades or occupations for which a gross receipts license tax is levied, each of which has a regularly established place of business in the Town, shall be taxed on all gross receipts derived from the business, profession, trade or occupation in this licensing basis. In cases where the business, profession, trade or occupation involves the performance of activities outside the Town, and such person pays a licensing tax to a foreign taxing jurisdiction based on gross receipts derived from activities within said foreign jurisdiction, such person shall be permitted to deduct such gross receipts taxed by the foreign taxing jurisdiction in arriving at their licensing basis.
D. 
In this connection the term "foreign taxing jurisdiction" shall be construed as limited to local political subdivisions outside the taxing jurisdiction of the Town.
E. 
In determining the situs for license taxes under this chapter, § 58.1-3708 of the Code of Virginia, as amended, is hereby incorporated into this chapter by reference as though fully set out herein for the purpose of such determination.
For every year beginning January 1 of each year and ending on December 31 following, there are hereby levied, and there shall be collected, the annual taxes set forth in this article, except as otherwise provided in this chapter, on each person conducting or engaged in any business, trade or occupation in the Town.
A. 
Every person beginning a business, profession, trade or occupation which is subject to a license tax under the provisions of this article based in whole or in part on gross receipts, gross expenditures or gross purchases, shall estimate the amount of gross receipts he will receive or the gross expenditures on the gross purchases he will incur between the date of beginning business and the end of the then current license year, and his license tax shall be computed on such estimates.
B. 
Whenever a license tax is computed upon estimated gross receipts, gross expenditures or gross purchases, an erroneous estimate shall be subject to correction. The treasurer shall assess such person with any additional license tax found to be due after the end of that license year and shall at the same time correct the estimates for the then current year until a full year of operation shall have been completed. In case of an over estimate, the taxpayer shall be entitled to a credit upon his license tax payable the following tax year.
C. 
If any person commences to operate any business, profession, trade or occupation in the Town without first obtaining a license, such person shall be guilty of a misdemeanor, and unless otherwise specifically provided by law, shall on conviction thereof, be fined no less than $50 nor more than $500 for each separate offense. Such conviction shall not relieve any such person from the payment of the license tax prescribed by this chapter.
A. 
Every person liable to pay a license tax under the provision of this chapter shall make application therefor in writing to the Town Treasurer. The Town Treasurer shall furnish license application forms, which forms shall be properly and fully executed by the applicant, and shall contain such information as may be required by the Town Treasurer, in order to properly assess the tax liability.
B. 
The application shall contain at least the following information:
(1) 
Name.
(2) 
Trade name.
(3) 
Nature of business.
(4) 
Business address.
(5) 
Mailing address of applicant.
(6) 
Phone number.
(7) 
Certification/registration number, if any.
(8) 
Federal identification number.
(9) 
Date business began.
(10) 
Whether individual, partnership or corporation and the corporation's registered agent.
(11) 
Gross receipts, as applicable.
(12) 
Signature.
(13) 
Date.
C. 
Any such person who willfully subscribes any such return or application which is not true and correct as to every material matter shall be guilty of a Class 1 misdemeanor.
D. 
If any person shall continue to provide a business service or shall continue a business, profession, trade or occupation after the expiration date of a license previously issued therefor, without obtaining a new license, such person shall, if such failure to obtain a new license be continued for one month, be subject to the penalty provided for in this chapter, §§ 130-9, 130-17 and 130-26.
A. 
Every person liable for a license tax under this chapter which is based on gross receipts, gross purchases, gross expenditures, gross orders or contracts or other basis, shall keep all records and accounts necessary to compute and to verify such basis, and the report of such basis shall be taken from such records. All such records and general books of account shall be open to inspection and examination by any authorized representative of the Town and shall be maintained for a period of three years from the last day of the tax year for which any such assessment is made.
B. 
Each licensee, whose license is measured by gross receipts, gross purchases, gross orders or contracts or other basis, shall submit to the Town Treasurer, not later than January 15 of each year, a report listing such basis for the preceding year.
C. 
In those cases in which the conduct of the business, profession, trade, or occupation, involves operations subject to more than one rate or computed on more than one base, as hereinafter set forth, the licensee is hereby required to maintain separate accounts for each such operation and shall be separately licensed for such operation; provided however, that the licensee may elect to maintain a single account for all operations taxed on gross receipts, in which case the entire business taxed on gross receipts shall be computed at the highest rate applicable to any part of the business taxed on gross receipts.
D. 
If any licensee shall fail to maintain the records required in this section, regularly supported by customary vouchers, the Town Treasurer is hereby authorized and directed to estimate the taxpayer's gross receipts or gross purchases or other license basis on the basis of the best evidence he can obtain and the Town Treasurer shall make an assessment on the basis of such determination.
The calculation of gross receipts, gross expenditures or gross purchases for license tax purposes, shall be either a case 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. The preceding year's gross receipts, gross expenditures or gross purchases may be either the fiscal year used by the business or the calendar year; provided, that the year employed must also coincide with the year used for federal and state income tax purposes.
No license shall be issued under the terms of this chapter to cover more than one place of business. Applicants shall be required to take out separate licenses for each place of business in which the business, profession, trade or occupation to be licensed is pursued.
A. 
A separate revenue license shall be obtained by each member of a firm or company of persons practicing any profession or calling which is regulated by the laws of the Commonwealth of Virginia for the practicing of which profession or calling a license is required by Title 54.1 of the Code of Virginia of 1954, as amended.
B. 
For persons practicing a profession requiring a separate revenue license for each member of a firm or company of persons practicing any profession or calling which is regulated by the laws of this state, such license is measured by gross receipts. The gross receipts of an associate of a professional association shall consist of his salary and such part of the gross receipts of the association remaining after the payment of salaries to all the associates, as bears the same ratio of all such remaining gross receipts of his ownership in the association bears to the ownership therein of all the associates.
In the event, a person, firm or corporation ceases to engage in a business, trade, profession, or calling within the Town during a year for which a license tax has already been paid, the taxpayer shall be entitled upon application to a refund for that portion of a license tax 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 Town. The Town may elect to remit any refunds in the ensuing fiscal year, and may offset against such refund any amount of past due taxes owed by the same taxpayer. In no event shall the Town be required to refund any part of a minimum flat tax or the flat portion of the fee which is not based upon the gross receipts of the taxpayer.
A. 
No Town license shall be transferred from any person, firm or corporation to another person, firm or corporation, except for the continuation of the same business for which the license was originally issued.
B. 
No Town license shall be transferred from one location or stand to another location or stand except for the continuation of the same business for which the license was originally issued.
C. 
Upon application, any license that meets the conditions of Subsection A or B may be transferred for the unexpired term thereof. Upon presentment to the Town Treasurer of such license, such official shall transfer the license. The assignee shall have the same privileges and be subject to the same regulations and penalties as an original licensee, unless herein otherwise expressly provided. Estimated licenses may not be transferred.
When any person, firm or corporation, shall by use of signs, circulars, cards or use of area newspapers, advertise any business, it shall be considered prima facie evidence of their liability under the ordinance of this Town and they shall be required to take out a license for such business.
If the Town Treasurer ascertains, through a correct audit and computation of license tax, that any person assessed with a license tax levied under the provisions of this chapter for any license year during the last three years, or including the current license tax year, shall be assessed an increased amount, and that the original assessment of the license tax at the lesser amount was not due to fraudulent intent to evade taxes, he shall furnish written notice thereof to the taxpayer. If the assessment of the additional tax or taxes is not paid to the Town Treasurer within 30 days after written notice to the taxpayer of such additional assessment, there shall be assessed a penalty at the rate of 10%, plus 1% thereon per month thereafter from the date of such notice until paid. The Town Treasurer shall collect such penalty along with the tax in the same manner as the tax may be collected. Any overpayment of license taxes imposed under the terms of this chapter shall be credited to the amount of license tax due the following year or shall be refunded in case the licensee does not engage in a business, profession, trade or occupation subject to license by the Town the following year.
If the Town Treasurer ascertains that any person has not been assessed with a license tax levied under the terms of this chapter for any license tax year during the last three years or for the current license tax year, and that the absence of such assessment was not due to the fraudulent intent to evade taxes on the part of such person, it shall be the duty of the Town Treasurer to assess such person with the proper license tax for the year or years omitted, adding thereto the penalty set forth in § 130-9.
If the Town Treasurer ascertains that any person has fraudulently, or with the intent to evade the payment of proper license taxes, failed or refused to obtain a proper license as required by the provisions of this chapter, for any one or more of the last three license tax years, or for the then current license tax year, and the liability therefor is ascertained, such omitted or additional license tax or taxes and the normal penalty hereinafter prescribed shall be assessed for each and every year of the last three license tax years and for current license tax year, for which it was assessable, together with an additional penalty thereon of 50% of such unpaid license tax or taxes plus penalty of 10%, plus 1% thereon per month thereafter from the date each tax is due.
Licenses issued on a basis other than gross receipts or gross purchases, that is, those assessed a flat license fee, shall not be prorated for any period less than one calendar year, except as provided by the Code of Virginia, as amended, and except as otherwise provided in this chapter.
The Town Treasurer shall not issue a license for conducting any business, profession, trade or occupation in a location where the conduct of such business, profession, trade or occupation is prohibited by the Code of the Town of Middletown or by Chapter 220, Zoning. Proof of compliance with code and zoning ordinance is the responsibility of the license applicant.
No refunds may be made to any person, partnership or corporation of licenses tax paid except in case of error or for due cause as determined and authorized by the Town Treasurer. The minimum license tax shall not be refunded under any circumstances.
If a merchant desires to discontinue business at the close of the year for which he is licensed, and desires additional time in which to dispose of his stock then on hand at the close of the license year, he may, by filing before December 31, a sworn affidavit with the Town Treasurer that he is going out of business, obtain a prorated license not to exceed 60 days, in increments of one month, but in no case shall the fee be less than $30.
As to all questions in regard to the duty and conduct of officers of the Town, in collecting and enforcing the taxes herein imposed, and in regard to questions of construction and for definition of terms used in this article, and the rules and regulations applicable to putting the same in operation, reference is hereby made to the Code of Virginia, Title 58.1, for the assessment, levy and collection of taxes for the current year, or so much thereof as is applicable to this article, and for the conduct and guidance of the officers of the Town and other parties affected by this article, and for fixing their powers, rights, duties and obligations, the provisions of said code, so far as applicable, are hereby adopted without being specifically herein quoted.
[Amended 5-11-2026]
On each license remaining unpaid after March 1 of each year, the Town Treasurer shall then add a penalty of $10 or 10% of the amount of the tax, whichever is the larger amount, plus 1% thereon per month thereafter, if the applicant was in business on January 31 of the year. If the license is assessed against a business or a profession beginning after January 31, the Town Treasurer shall add the penalty of $ 10 or 10% of the amount of the license, whichever is the larger amount, plus 1% thereon per month thereafter, at the expiration of 30 days from the beginning of the business or profession. All such licenses shall remain for collection in the hands of the Town Treasurer throughout the year. The Town Treasurer shall file appropriate warrants in the General District Court for the County of Frederick, Virginia, or take such other actions provided for by law for collection of unpaid taxes.
A. 
In the enforcement of the provisions of this chapter, the Town Treasurer, in addition to the powers herein specifically granted, shall have all the same enforcement authority with respect to the Town licenses that state law confers upon the Town Treasurer generally. As one of the means of ascertaining the amount of any license tax due under the provisions of this chapter, or of ascertaining any other pertinent information, the Town Treasurer may propound interrogatories to each applicant and may use such other evidence he may procure. Such interrogatories shall be answered under oath, and it shall be a misdemeanor for a person liable for a license tax, to refuse to answer any such interrogatories.
B. 
The Town Treasurer or his duly qualified deputy or deputies shall have the power to summon any person by registered or certified letter or otherwise to appear before him at his office at a time to be specified in such summons and to answer, under oath, questions touching such taxpayer's license tax liability. Failure to answer such summons without good cause or failing or refusing to answer under oath, questions touching their tax liability shall be a misdemeanor.
Each part, section, subsection, paragraph, sentence, clause and phrase of this chapter is hereby declared severable. Should any part, section, subsection, paragraph, sentence, clause or phrase of this chapter be declared invalid by a court of competent jurisdiction, such decision shall not affect the validity of the chapter in its entirety or any part thereof other than that so declared to be invalid.
A. 
The maximum rate for a local license tax imposed upon a person engaged in contracting and persons constructing for their own account for sale is $30 or $0.16 per $100 of gross receipts, whichever is greater.
B. 
Such person shall be deemed a contractor if gross income in any calendar year exceeds $1,500 and whether such work is done or offered to be done by day labor.
C. 
No contractor's license required except where principal office located; exceptions (§ 58.1-3715, Code of Virginia). When a contractor has paid any local license tax required by the county, city or town in which his principal office and any branch office or offices may be located, no further license or license tax shall be required by any other county, city or town for conducting any such business within the confines of this commonwealth; however, when the amount of business done by any contractor in any other county, city or town exceeds the sum of $25,000 in any year, such other county, city or town may require of such contractor a local license, and the amount of business done in such other county, city or town in which a license tax is paid may be deducted by the contractor from the gross revenue reported to the county, city or town in which the principal office or any branch office of the contractor is located.
A. 
Every person engaged in retail sales, including operators of coin operated machines or devices as defined below shall pay for the privilege an annual license tax of $30 or $0.20 per $100 of gross receipts, whichever is greater.
B. 
The provisions of this section shall not be applicable to any direct seller, as defined herein, unless the total sales of such seller exceed $4,000 per year. The rate of tax levied on a direct seller shall be $30 or $0.20 per $100 of gross receipts whichever is greater. As used in this section the term "direct seller" means any person who:
(1) 
Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business.
(2) 
Receives remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales oriented services, rather than to the number of hours worked.
(3) 
Received remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales oriented services, rather than to the number of hours worked.
(4) 
Performs such activities pursuant to a written contract between such person and the person for whom the activities are performed and such contract provides that such person will not be treated as an employee with respect to such activities for federal tax purposes.
C. 
Retail sale, for the purposes of this classification, is the sale of goods, wares and merchandise for any purpose other than resale, but not including sales at wholesale to institutional, commercial and industrial users.
D. 
Retail merchant is any person who makes retail sales.
A. 
Every person engaged in a financial and real estate service shall pay for the privilege an annual license tax of $30 or $0.20 per $100 of gross receipts, whichever is greater.
B. 
Every person engaged in a professional service shall pay for the privilege an annual license tax of $30 or $0.20 per $100 of gross receipts, whichever is greater. It is the intent of this section to tax individually those persons practicing a profession who are members of a partnership, firm or corporation, or who are employees thereof. In the case of employees, gross receipts shall be measured by salary or commissions received. As to members of partnerships or firms, they shall be taxed only in portion that their respective share in the partnership or firm bears to the total gross receipts.
C. 
Any state-chartered credit union shall be subject to a tax rate of $0.30 per $1,000 of paid in capital.
Every person engaged in a repair, personal service or business service or any other business or occupation, not specifically listed or excepted from § 58.1-3703 or 58.1-3706 of the Code of Virginia, as amended shall pay for the privilege an annual license tax of $30 or $0.20 per $100 of gross receipts, whichever is greater.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Every person who shall engage in the business of manufacturing, bottling, wholesaling or retailing alcoholic beverages shall obtain a license therefor and shall pay therefor the license tax hereinafter provided:
(1) 
Distiller's license. For each distiller's license: $500 per annum, provided that no license shall be required of any distiller manufacturing not more than 5,000 gallons of alcohol or spirits or both during such license year.
(2) 
Winery license. For every winery license: $50 per annum.
(3) 
Brewery license: $250 per annum, if not more than 500 barrels of beer manufactured during the license year; and $500 per annum if more than 500 barrels manufactured during the license year.
(4) 
Retail bottler's license. For each bottler license: $150 per annum.
(5) 
Wholesale beer and wine license: $50 per annum.
(6) 
Retail on-premises wine and beer license. For each retail on-premises wine and beer license: $25 per annum.
(7) 
For each mixed beverage license for restaurants, including restaurants located on premises of and operated by hotels and motels, $100 per annum for each restaurant with a seating capacity at tables for 50 to 100 persons; $150 per annum for each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons; and $200 per annum for each restaurant with a seating capacity at tables for more than 150 persons; and for each private, nonprofit club operating a restaurant on the premises of such club, $200 per annum.
B. 
The aforesaid license shall be as respectively defined by the Act of the General Assembly, known as the "Alcoholic Beverage Control Act," and the terms "alcoholic beverages," "alcohol," "spirits," and "wine," wherever used in this section shall reflect the meanings respectively prescribed by them by such Act.
C. 
No license shall be issued under this section to any person unless such person shall hold or secure simultaneously therewith the proper state license required by the Alcoholic Beverage Control Act, which state license shall be exhibited to the Town Treasurer, and all dining rooms, restaurants, lunchrooms and clubrooms, wherein the beverages herein defined are sold for consumption on the premises, shall at all times be open to inspection by the State Police and Police authorities of the County and of the Town of Middletown; provided, further, that all storerooms or other buildings from which deliveries are made either at wholesale or retail by bottlers, wholesalers or retailers shall at all times be open to inspection by State Police and police authorities of the County and police authorities of the Town of Middletown. Any violation of the terms of this subsection shall be sufficient grounds for the revocation of the license issued in accordance with this section.
A. 
On all operators of coin operated amusement machines there is hereby levied an annual license tax of $100 for the operation of 10 or more amusement machines in this locality. For the operator of less than 10 coin operated machines there shall be levied a license tax of $10 per machine. Such license shall not be prorated or transferable.
B. 
The term "amusement operator" shall not include a person owning less than three such machines and operating such machines on property owned or leased by such person.
C. 
"Amusement machine" shall mean any coin operated machine not listed in § 58.1-3721 of the Code of Virginia, as amended.
D. 
The term "amusement operator," means any person selling, leasing, renting or otherwise furnishing or providing a coin operated amusement machine in this Town.
E. 
In addition, there is hereby levied a license tax of $0.20 per $100 of gross receipts on the operator's share of receipts actually received by such operator from coin operated machines in the Town.
A. 
A carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, operated together on one lot or street or not on contiguous lots or streets, whether the same are owned and actually operated by a separate person or not. Carnivals, festivals, fiestas and amusements of any like nature for the privilege of doing business in the Town shall pay a license tax of $500 per day or part thereof which shall not be prorated or transferable. A permit from the Zoning Administrator shall first be obtained before any license is issued hereunder.
B. 
Circuses, menageries and shows of a like nature shall pay for the privilege of showing in the Town, a license tax of $100 per day or part thereof. A permit from the Zoning Administrator shall first be obtained before any license is issued under this section.
C. 
A nonprofit organization, operated or chartered within the Town is not required to obtain a license under this section.
Every person engaged in work as a fortune teller, clairvoyant, phrenologist, spirit medium, astrologer, hypnotist, or palmist, for which compensation is received, shall pay for the privilege an annual license tax of $1,000. This license shall not be transferred or prorated.
A. 
Each person who shall engage in or transact any temporary or transient business in the Town for the sale of goods, wares and merchandise and who, for the purpose of carrying on such business, shall hire, lease, use or occupy any building or structure, motor vehicle, tent, car, or public room, or any part thereof, including rooms in hotels, lodging houses or houses of private entertainment, or in any street, alley or other public place, for a period of less than a year, for the exhibition or sale of such goods, wares or merchandise, shall pay for such privilege, a license tax of $500 which license shall not be prorated or transferable.
B. 
Each person who or which has not been licensed for at least one year to sell, or to offer for sale, goods, wares or merchandise before the adoption of this section and who shall hereafter apply for a license to sell or offer for sale, goods, wares, or merchandise within the Town, shall file with such application an affidavit from the owner of the building, structure, etc., to be used by such applicant, or no license shall be issued unless and until such affidavit is attached to the application.
C. 
On each transient vendor for the sale of bankrupt, assignee, trustee, fire wreck stock, salvage stock, a license tax shall be paid of $500, which license shall not be prorated or transferable.
D. 
No persons shall be exempt from the payment of the license tax imposed by this section by reason of associating temporarily with any local merchant, dealer, or trader, or by reason of conducting such business in the name of any local merchant, dealer, trader or auctioneer.
Every person trading in any kinds of junk, old metal, rags, or other like commodities shall pay for the privilege an annual license tax of $125; and for each canvasser or agent canvassing the Town for the purpose of buying junk or other second hand materials, for a principal or for themselves, an annual license tax of $125 shall be paid for the privilege. A person doing business under this section shall give bond in the amount of $1,000 for his faithful compliance with the law, the bond to be delivered to the Town Treasurer upon issuance of the license. The Town Treasurer shall immediately notify the Town Police Department in writing of any license issued under the terms of this section (for state law as to licensing of junk dealers and to dealers in junk and secondhand articles generally, see Code of Virginia, §§ 59.1-117 to 59.1-136).
Every person conducting or engaging in the business of a "health club" as defined in Chapter 136, Massage Parlors and Health Clubs, of the Code of the Town of Middletown, herein shall pay an annual license tax of $200 not transferable to another person or subject to proration for part of the license year.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
Any person who shall carry from place to place, any goods, wares or merchandise, and offer to sell or barter the same, or actually sell or barter the same, shall be deemed to be a peddler and shall obtain a license therefor. Any person licensed as a peddler may sell any personal property a merchant may sell, or he may exchange the same for other articles.
B. 
All persons who do not keep a regular place of business (whether it be a house or vacant lot, or elsewhere) open at all times in regular business hours and at the same place, who shall offer for sale goods, wares and merchandise, shall be deemed peddlers under this section. All persons who keep a regular place of business open all times in regular business hours and at the same place, who shall elsewhere than at the regular place of business, personally or through their agents offer for sale, or sell, and at the time of such offering for sale, deliver goods, wares and merchandise shall also be deemed peddlers as above, but this section shall not apply to those who sell or offer for sale in person, or by their employees, ice, meat, milk, butter, eggs, poultry, oysters, game, vegetables, fish, fruits, or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. A dairyman, who uses upon the streets of the Town one or more vehicles, may sell and deliver from his vehicle, milk, butter, cream and eggs in said Town without procuring a peddler's license.
C. 
Activities which would otherwise be subject to the tax pursuant to this section are exempt from any license tax provided they are conducted on an occasional sales basis and are carried on by religious, benevolent, charitable, fraternal or school organizations that are chartered or meet on a regular basis within the Town for religious, benevolent, charitable, fraternal or school purposes insuring no profit to any individual.
D. 
For the privilege of peddling or bartering in the Town, a license tax shall be $30 or $0.20 per $100 of gross receipts, whichever is greater.
E. 
Nothing in this section shall be construed to require of any farmer, a peddler's license for the privilege of selling or peddling farm products, wood or charcoal grown or produced by him, nor shall this section apply to peddlers of farm products who do not offer their produce for sale or sell on the markets of the Town or the streets designated for market purposes.
F. 
The tax imposed hereby shall not be prorated or transferable.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
There is hereby imposed a license fee of $10 per annum on any photographer, or person, persons, partnerships or corporations providing photographer services consisting of taking pictures or the making of pictorial reproductions in the Town of Middletown, and every agent or canvasser for such photographer, who does not have a regularly established place of business in the Town of Middletown or the Commonwealth of Virginia.
B. 
This section does not apply to amateur photographers who expose, develop and finish their own work and who do not part with the same for compensation or receive any compensation for performing any of the processes of photography; nor to coin operated photography machines; nor to photographers while in the course of their employment by newspapers, magazines, or television station.
C. 
The tax imposed hereby shall not be prorated or transferable.
Specific license tax for persons engaged in the taking of pictures and photographs and/or developing of copies, or enlarging same or soliciting such business, by mail or otherwise, who have no licensed place of business for the developing of copies or enlarging same in the Town of Middletown shall be $100 per year, not prorated.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
The license tax for the privilege to any person, firm, or corporation engaged in the business of providing telephone, telegraph, water, heat, light or power service in the Town of Middletown shall be 1/2 of 1% of the preceding year's gross receipts for services rendered.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Every savings and loan association shall pay for the privilege of doing business in the Town an annual license fee of $50 only if the main office of the association is located herein.
A. 
Wholesale merchants: every person who sells to institutional, commercial or industrial users or to any other person for resale only.
B. 
Commission merchants (who take title and all other classes as brokers) will be considered wholesale merchants.
C. 
Wholesale merchants as defined in § 58.1-3703C(6) of the Code of Virginia, shall pay a specific license tax as follows:
(1) 
Purchases not exceeding $10,000: $50.
(2) 
Purchases over $10,000: $50 on the first $10,000 and $0.05 on each $100 in excess of $10,000.
D. 
For every distributing house or place in the Town (other than the house or place of manufacturing) operated by any person engaged in the business of a merchant in this Town, other than for the purpose of distributing goods, wares and merchandise among his retail stores, a separate merchant's license shall be required, and the goods, wares and merchandise distributed through such distributing houses or place shall be regarded as sales for the purpose of measuring the license tax.
Every person engaged in the business of adjusting claims shall pay a license tax of $50 not prorated.
The specific license tax for conducting an auction sale which is not otherwise licensed under this chapter shall be $30 per year with no limit on the number of sales. This section does not apply to individuals selling their own personal property but does apply when sale items are purchased for resale or are consigned to the sale. Auctioneers serving nonprofit organizations shall be exempt from license tax.
Each person using the public streets for the sale, delivery or distribution of oils, gasoline, or other oil products from vehicles shall be taxed $50 for each vehicle, except when the distributor pays a merchants license to the Town of Middletown. The Town Treasurer shall give a number license tag with each license, which shall be displayed by the owner of the truck on the vehicles. Tags are not transferable.
On each person bottling and/or distributing milk for retail there is hereby imposed a specific license tax of $100.[1]
[1]
Editor's Note: Original Sec. 7-51 of the 1972 Code, Bank Franchise Tax, which immediately followed this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
Every person operating automobiles or powered vehicles (taxicabs) over the streets of the Town of Middletown, not over fixed routes or upon established schedules, for the transport of passengers only shall pay for the privilege an annual tax of $40 for each vehicle of five passenger capacity or under and on vehicles over five passengers, a tax of $50 is imposed.