Every person or business subject to licensure under this chapter shall be assessed and required to pay annually:
(1) 
Except as may be otherwise provided in Sections 58.1-3712, 58.1-3712.1 and 58.1-3713 of the Code of Virginia, every such person or business shall be assessed and required to pay annually a license tax on all the gross receipts of such persons includable as provided in this chapter at a rate set forth below for the class of enterprise listed:
(a) 
For contractors and persons constructing for their own account for sale, $0.16 per $100.00 of gross receipts;
(b) 
For retailers, $0.20 per $100.00 of gross receipts;
(c) 
For financial, real estate and professional services, $0.40 per $100.00 of gross receipts;
(d) 
For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this chapter or otherwise by law, $0.36 per $100.00 of gross receipts;
(e) 
For wholesalers (based on purchases at cost):
(i) 
Zero dollars to $10,000 – $100.00 tax;
(ii) 
Ten thousand one dollars to $50,000 – $100.00 tax plus $0.50 per $100.00 of purchases at cost exceeding $10,000;
(iii) 
Fifty thousand one dollars and up – $300.00 tax plus $0.12 per $100.00 of purchases at cost exceeding $50,000.
(f) 
For carnivals, circuses and speedways, $200.00 for each performance held in this jurisdiction;
(g) 
For fortune tellers, clairvoyants and practitioners of palmistry, $1,000 per year;
(h) 
For massage parlors, $1,000 per year;
(i) 
For itinerant merchants or peddlers as defined in Section 58.1-3717 of the Code of Virginia:
(i) 
For each show or sale sponsored by a nonprofit organization, at which goods are sold by vendors not otherwise exempted from a license tax herein, the sponsoring organization shall obtain a promoter's license from the commissioner of revenue for the dates said show or sale is to be held. Upon completion of said show or sale, the sponsoring organization shall remit to the commissioner of revenue a fee of $5.00 for each separate itinerant vendor taking part therein. A separate promoter's license shall be obtained for each event held or conducted by such organization. As used herein and in subsequent sections, "event" shall mean a show or sale lasting no more than 72 continuous hours. The fee of $5.00 to be remitted shall apply to an itinerant merchant taking part in said event, either for a part of the event or for all of the event, without proration. The remittance of such fees shall be made to the commissioner of revenue within seven days of the conclusion of the event.
(ii) 
Itinerant merchant (balloons, souvenirs, trinkets, pennants and similar articles during parades, festivals, merchant promotions and similar events) $50.00 license fee, for each separate event.
(iii) 
Itinerant merchant (furniture, appliances, rugs, jewelry, audio/video sets, clothing, auto supplies, crafts, scenic art and similar goods, ware and merchandise) $200.00 license fee for each separate event.
(iv) 
Itinerant merchant (fruits, vegetables, seafood, meats, eggs, ice cream, popcorn, sandwiches, beverages, flowers, plants, Christmas trees or family supplies of perishable nature not produced by them) $50.00 license fee;
(j) 
For photographers, as defined in Section 58.1-3727 of the Code of Virginia, $30.00 per year;
(k) 
For permanent coliseums, arenas or auditoriums having a maximum capacity in excess of
10,000 persons, open to the public, $1,000 per year;
(l) 
For savings and loan associations and credit unions, $50.00 per year;
(m) 
For direct sellers as defined in Section 58.1-3719.1 of the Code of Virginia with total annual sales in excess of $4,000, $0.20 per $100.00 of total annual retail sales or $0.05 per $100.00 of total annual wholesale sales, whichever is applicable.
(n) 
For commission merchants as defined in Section 58.1-3733 of the Code of Virginia, $0.36 per $100.00 of commission income.
(o) 
For amusement machines and amusement operators as follows:
(i) 
A license tax on the operator of 10 or more coin-operated amusement machines in the amount of $200.00.
(ii) 
A license tax on the operation of less than 10 coin-operated amusement machines in the amount of $150.00.
(iii) 
In addition, a gross receipts tax on the share of receipts actually received by the operator at the rate of $0.36 per $100.00 of such receipts.
(iv) 
The term "amusement operator" as used herein is defined by Section 58.1-3720(A) of the Code of Virginia.
(v) 
The exemptions provided in Section 58.1-3721 of the Code of Virginia are adopted herein.
(vi) 
The commissioner of revenue for the city shall prepare and issue a license, which, when signed by the commissioner, shall evidence the payment of the license tax. Every operator shall furnish to the commissioner of revenue for the city a complete list of all machines on location and the address of each location on or before January 31st of each year. Each machine shall have conspicuously located thereon a decal, sticker, or other adhesive label, no less than one by two inches in size, clearly denoting the operator's name and address.
(vii) 
Any person, firm, or corporation providing any such coin machines or other devices and failing to procure a license therefor, as provided herein, shall be in violation of law, and, if convicted, shall be subject to the penalties imposed for a Class 4 misdemeanor for each offense, and the machine or other device shall become forfeited to the city of Staunton, Virginia.
(Code 1985 § 12-250; Ord. 3-26-98; Ord. 7-23-98)