[Adopted 12-12-1974 (Ch. 12, Art. IV of the 1970 Code)]
Each person holding a mixed beverage restaurant
and caterer's license issued by the Virginia Alcoholic Beverage Control
Board shall obtain from the Commissioner of the Revenue of the City
a license to sell mixed beverages in the City, and the tax upon the
issuance of such license shall be as follows:
A. Persons operating restaurants, including restaurants
located on premises of and operated by hotels and motels:
(1) For each restaurant with a seating capacity at tables
for 50 to 100 persons: $100 per annum;
(2) For each restaurant with a seating capacity at tables
for more than 100 but not more than 150 persons: $175 per annum;
(3) For each restaurant with a seating capacity at tables
for more than 150 persons: $250 per annum;
(4) For each caterer: $250 per annum; and
(5) Mixed beverage special events license: $10 for each
day of each event.
B. A private, nonprofit club operating a restaurant located
on the premises of such club: $175 per annum.
C. No license tax shall be either charged or collected
for the privilege of selling and serving mixed beverages in passenger
airplanes, dining rooms and other designated rooms of ships and in
dining cars, buffet cars and club cars of trains and in rooms designated
by the board of establishments of air carriers of passengers at airports.
The definitions as set forth in § 4-2
of the Code of Virginia, as amended, are adopted as a part of this section, and
the term "mixed beverage" or "mixed alcoholic beverage" shall mean
a drink composed in whole or in part of alcoholic beverages having
an alcoholic content of more than 14% by volume and served to an individual
in a quantity less than the quantity contained in a closed package
for consumption on premises licensed under this article.
All licenses granted or issued pursuant to the
provisions of this article shall expire on June 30 next following
the date on which they were granted or issued. Any license granted
or issued by the Virginia Alcoholic Beverage Control Board which is
extended by such Board shall automatically extend for a like period
the City license issued to the same person.
The City Council may correct erroneous assessments
made against any person and make refunds of any amounts collected
pursuant to erroneous assessments or collected as taxes on licenses
which are subsequently refused or application therefor withdrawn.
No refunds shall be made of any such amount, however, unless made
within one year from the date of collection on the same.
Revocation or suspension of any license issued
by the Virginia Alcoholic Beverage Control Board shall constitute
an automatic revocation or suspension of the license issued to the
same person under this article. No licensee under this article shall
be entitled to a refund or abatement of any tax paid under this article
where there has been a revocation or a suspension of the license issued
by the Virginia Alcoholic Beverage Control Board.
[Adopted by Ord. No. 96-10 (Ch. 12, Art. I of the 1970 Code)]
[Amended by Ord. No. 05-9]
For the purposes of this article, unless otherwise
required by the context, the following terms shall have the meanings
indicated:
AFFILIATED GROUP
A.
One or more chains of includable corporations
connected through stock ownership with a common parent corporation
which is an includable corporation if:
(1)
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 each of the includable corporations, except the
common parent corporation, is owned directly by one or more of the
other includable corporations; and
(2)
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 subsection,
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.
B.
Two or more corporations if five or fewer persons
who are individuals, estates or trusts own stock possessing:
(1)
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
(2)
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.
C.
When one or more of the includable corporations,
including the common parent corporation, is a nonstock corporation,
the term "stock" as used in this definition shall refer to the nonstock
corporation membership or membership voting rights, as is appropriate
to the context.
ALCOHOL
The product known as ethyl or grain alcohol obtained by distillation
of any fermented liquor, rectified either once or more often, whatever
may be the origin thereof, and shall include synthetic ethyl alcohol,
but shall not include methyl alcohol and alcohol completely denatured
in accordance with formulas approved by the government of the United
States. The word "alcohol" when used in the phrase "more than three
and two-tenths per centum of alcohol by weight" shall mean all alcohol
whether obtained by distillation, fermentation or otherwise.
ALCOHOLIC BEVERAGES
Includes the four varieties of liquor defined herein as alcohol,
spirits, wine, and beer, and any one or more of such varieties, and
every liquid or solid, patented or not, containing alcohol, spirits,
wine or beer and capable of being consumed by a human being. Any liquid
or solid containing more than one of the four varieties above defined
shall be considered as belonging to that variety which has the higher
percentage of alcohol, however obtained.
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 or the payment of tax, as
the case may be.
BASE YEAR
The calendar year preceding the license year, except for
contractors subject to the provisions of § 58.1-3715 of
the Code of Virginia. Whenever any person begins a business, trade
or occupation on or after January 1 of the license year, so much of
the license tax imposed by this article as is based on gross receipts
shall be measured by the applicant's estimate of gross receipts that
will be made and received from the commencement of the business, trade
or occupation to the end of the license year.
BEER
Any beverage obtained by the alcoholic fermentation of an
infusion or decoction of barley, malt and hops or of any similar products
in drinkable water and containing, unless otherwise expressly provided,
more than three and two-tenths per centum of alcohol by weight. This
definition shall include ale, porter and stout.
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: advertising
or otherwise holding oneself out to the public as being engaged in
a particular business or filing tax returns, schedules and documents
that are required only of persons engaged in a trade or business.
CARNIVAL
An aggregation of shows, amusements, concessions and riding
devices or any of them operated together on one lot or street or on
contiguous lots or streets, moving from place to place, whether the
same are owned or actually operated by separate persons or not. The
term includes, but is not limited to, sideshows, dog and pony shows,
trained animal shows, circuses and menageries.
COIN MACHINE AMUSEMENT OPERATOR
Any person or persons selling, leasing, renting or otherwise
furnishing or providing a coin-operated amusement machine or device
operated on the coin-in-the-slot principle; provided, however, that
the term "operator" shall not include a person owning fewer than three
coin machines and operating such machines on property owned or leased
by such person, firm or corporation. An amusement machine is any coin-operated
machine other than weighing machines, automatic baggage or parcel
checking machines or receptacles, machines vending goods, wares, merchandise
or stamps or which provide service only, viewing or photomat machines,
or devices affording rides to children or for the delivery of newspapers.
COMMODITY
Staples such as wool, cotton, etc., which are traded on a
commodity exchange and on which there is trading in futures.
CONTRACTOR
A general contractor or subcontractor. Every contractor,
whether a general contractor or a subcontractor, is a contractor for
the purposes of local license taxation. The imposition of a license
tax on the gross receipts of a general contractor and also a subcontractor
is not double taxation. Each is engaged in business in his own right
and licensable accordingly. "Contractor" shall have the meaning prescribed
in § 58.1-3714D of the Code of Virginia, as amended, whether
such work is done or offered to be done by day labor, general contract
or subcontract.
DEALER
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.
FARMER'S MARKET VENDOR
Any person who shall offer to sell or barter any goods, wares
or merchandise at the Lexington Farmer's Market as allowed by the
Farmer's Market Committee. Farmer's market vendors shall be exempt
from the requirement to obtain a business license or pay any fee for
such license for sales or barters made at the farmer's market.
[Added 1-20-2022 by Ord. No. 2022-01]
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 article. Those engaged in rendering financial
services include, but without limitation, the following:
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Buying installment receivables
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Chattel mortgage financing
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Consumer financing
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Credit card services
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Credit unions
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Factors
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Financing accounts receivable
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Industrial loan companies
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Installment financing
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Inventory financing
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Loan or mortgage brokers
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Loan or mortgage companies
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Safety deposit box companies
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Security and commodity brokers and services
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Stockbroker
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Working capital financing
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FORTUNE-TELLER
A clairvoyant, a practitioner of palmistry, a phrenologist,
a faith healer, a star analyst, a handwriting analyst who attempts
to predict the future, or any other person who attempts to predict
the future.
GROSS RECEIPTS
The whole, entire, total receipts attributable to the licensed
privilege, without deduction, except as may be limited by the provisions
of Chapter 37 of Title 58.1 of the Code of Virginia.
ITINERANT VENDER; ITINERANT AUCTIONEER
A person who shall engage in, do or transact any temporary
or transient business in the City either in one locality or in traveling
from place to place in 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,
boat or public room or any part thereof, including rooms in hotels,
lodging houses or houses of private entertainment, or in any road,
street, alley or other public place in the City, for a period of less
than one year, for the exhibition of or sale of such goods, wares
or merchandise.
LICENSE YEAR
The calendar year for which a license is issued for the privilege
of engaging in business.
MASSAGE PARLOR
Any building, room or other enclosure, whether permanent
or temporary, utilized for the giving of massages.
A.
This definition is not applicable to:
(1)
Hospitals, clinics, medical offices or treatment
centers where such services are performed by duly licensed practitioners
of the healing arts;
(2)
Facilities utilized by schools and colleges
generally for the care and treatment of athletic injuries, which facilities
are not open to the general public; or
(3)
Facilities utilized by massage therapists or
massage practitioners who have completed a professional massage technician
curriculum certified by the Board of Education of the Commonwealth
of Virginia, by the American Massage Therapy Association or the Associated
Bodywork and Massage Professionals or a massage therapist who is able
to furnish a diploma from a recognized educational institute or other
indicia of completion of a course in massage therapy which requires
at a minimum 350 hours of course work which may include practical
training as a normal part of the course. Recognition or certification
of the facility may be waived by the Commissioner if the applicant
provides sufficient documentation to substantiate the quality of the
facility providing the training.
B.
Those professionals set forth in Subsection
A(1),
(2) and
(3) shall be subject to §
255-15C of this article.
PEDDLER
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. All persons
who do not keep a regular place of business, whether it be a house
or a vacant lot or elsewhere, open at all times in regular business
hours and at the same place, who shall offer for sale foods, wares
and merchandise, shall be deemed peddlers. All persons who keep a
regular place of business, open at all times in regular business hours
and at the same place, who shall, elsewhere than at such 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 also shall be deemed peddlers as above, but this shall
not apply to those who sell or offer for sale in person or by their
employees ice, wood, charcoal, meats, milk, butter, eggs, poultry,
fish, oysters, game vegetables, fruits or other family supplies of
a perishable nature or farm products grown or produced by them and
not purchased by them for sale, but a dairyman who uses upon the streets
of the City one or more vehicles may sell and deliver from his vehicles
milk, butter, cream and eggs in such City without procuring a peddler's
license. No vendor at the Lexington Farmer's Market shall be considered
a peddler under this definition. Please see the definition above for
"farmer's market vendor."
[Amended 1-20-2022 by Ord. No. 2022-01]
PEDDLERS TO LICENSED DEALERS AND RETAILERS
Any person who, at other than a definite place of business
operated by the seller, shall sell or offer to sell goods, wares or
merchandise to licensed dealers or retailers and at the time such
sale or exposure for sale shall deliver, or offer to deliver, the
goods, wares or merchandise to the buyer; any delivery made on the
day of sale shall be construed as equivalent to delivery at the time
of sale.
PERSON
Any individual, firm, copartnership, corporation, company,
association or joint-stock association. Such term 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 court-appointed trustee, receiver or personal
representative, in the liquidation of assets for immediate distribution,
or a sergeant or sheriff or any deputy, selling under authority of
process or writ of a court of justice. Such term shall not include
a volunteer fire department, a volunteer rescue squad or a nonprofit
organization operating a community center, swimming pool, tennis court
or other educational, cultural, recreational and athletic facilities
and facilities for the welfare of the residents of the area.
PERSONAL SERVICES
Rendering for compensation any repair, personal, business
or other services not specifically classified as financial, real estate
or professional service under this article, or rendered in any other
business or occupation not specifically classified in this article
unless exempted from local license tax by Title 58.1 of the Code of
Virginia.
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 § 58.1-3701 of the Code of Virginia. 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 article, and such services
include, but are not limited to, the following:
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Appraisers of real estate
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Escrow agents, real estate
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Fiduciaries, real estate
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Lessors of real property
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Real estate agents, brokers and managers
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Real estate selling agents
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Rental agents for real estate
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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
Shall have the same meaning as in the Securities Act (§ 13.1-501
et seq.) of the Code of Virginia or in similar laws of the United
States regulating the sale of securities.
SERVICES
Things purchased by a customer which do not have physical
characteristics, or which are not goods, wares, or merchandise.
SPIRITS
Any beverage which contains alcohol obtained by distillation
mixed with drinkable water and other substances, in solution, and
includes, among other things, brandy, rum, whiskey and gin, or any
one or more of the last four named ingredients, but shall not include
any such liquors completely denatured in accordance with formulas
approved by the government of the United States.
WHOLESALER or WHOLESALE 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.
WINE
Any beverage obtained by the fermentation of the natural
sugar contents of fruits or other agricultural products containing
sugar, including honey and milk, either with or without additional
sugar, and containing more than three and two-tenths per centum of
alcohol by weight.
[Amended by Ord. No. 05-9]
A. General rule. Whenever the tax imposed by this article
is measured by gross receipts, the gross receipts included in the
taxable measure shall be only those gross receipts attributed to the
exercise of a licensable privilege at a definite place of business
within this jurisdiction. In the case of activities conducted outside
of a definite place of business, such as during a visit to a customer
location, the gross receipts shall be attributed to the definite place
of business from which such activities are initiated, directed, or
controlled. The situs of gross receipts for different classifications
of business shall be attributed to one or more definite places of
business or offices as follows:
(1) The gross receipts of a contractor shall be attributed
to the definite place of business at which his services are performed,
or if his services are not performed at any definite place of business,
then the definite place of business from which his services are directed
or controlled, unless the amount of business done in the City by the
contractor exceeds the sum of $25,000 for the license year.
(2) The gross receipts of a retailer or wholesaler shall
be attributed to the definite place of business at which sales solicitation
activities occur, or if sales solicitation activities do not occur
at any definite place of business, then the definite place of business
from which sales solicitation activities are directed or controlled;
however, a wholesaler or distribution house subject to a license tax
measured by purchases shall determine the situs of its purchases by
the definite place of business at which or from which deliveries of
the purchased goods, wares and merchandise are made to customers.
Any wholesaler who is subject to license tax in two or more localities
and who is subject to multiple taxation because the localities use
different measures may apply to the Department of Taxation for a determination
as to the proper measure of purchases and gross receipts subject to
license tax in each locality.
(3) The gross receipts of a business renting tangible
personal property shall be attributed to the definite place of business
from which the tangible personal property is rented or, if the property
is not rented from any definite place of business, then the definite
place of business at which the rental of such property is managed.
(4) The gross receipts from the performance of services
shall be attributed to the definite place of business at which the
services are performed or, if not performed at any definite place
of business, then the definite place of business from which the services
are directed or controlled.
B. Apportionment. If the licensee has more than one definite
place of business and it is impractical or impossible to determine
to which definite place of business gross receipts should be attributed
under the general rule (and the affected jurisdictions are unable
to reach an apportionment agreement), except as to circumstances set
forth in § 58.1-3709 of the Code of Virginia, the gross
receipts of the business shall be apportioned between the definite
places of business on the basis of payroll. Gross receipts shall not
be apportioned to a definite place of business unless some activities
under the applicable general rule occurred at, or were controlled
from, such definite place of business. Gross receipts attributable
to a definite place of business in another jurisdiction shall not
be attributed to this jurisdiction solely because the other jurisdiction
does not impose a tax on the gross receipts attributable to the definite
place of business in such other jurisdiction.
C. Agreements. The Assessor may enter into agreements
with any other political subdivision of Virginia concerning the manner
in which gross receipts shall be apportioned among definite places
of business. However, the sum of the gross receipts apportioned by
the agreement shall not exceed the total gross receipts attributable
to all of the definite places of business affected by the agreement.
Upon being notified by a taxpayer that its method of attributing gross
receipts is fundamentally inconsistent with the method of one or more
political subdivisions in which the taxpayer is licensed to engage
in business and that the difference has, or is likely to, result in
taxes on more than 100% of its gross receipts from all locations in
the affected jurisdictions, the Assessor shall make a good faith effort
to reach an apportionment agreement with the other political subdivisions
involved.
[Amended by Ord. No. 05-9]
A. Where, before the expiration of the time prescribed
for the assessment of any license tax imposed pursuant to this article,
both the assessing official and the taxpayer have consented in writing
to its assessment after such time, the tax may be assessed at any
time prior to the expiration of the period agreed upon. The period
so agreed upon may be extended by subsequent agreements in writing
made before the expiration of the period previously agreed upon.
B. Notwithstanding § 58.1-3903 of the Code
of Virginia, the assessing official shall assess the local license
tax omitted because of fraud or failure to apply for a license for
the current license year and the three preceding years.
C. The period for collecting any local license tax shall not expire prior to the period specified in § 58.1-3940 of the Code of Virginia, two years after the date of assessment if the period for assessment has been extended pursuant to this section, two years after the final determination of an appeal for which collection has been stayed pursuant to the following §
255-12B or
C of this article, or two years after the final decision in a court application pursuant to § 58.1-3984 of the Code of Virginia or similar law for which collection has been stayed, whichever is later.
D. Whenever the Commissioner of the Revenue shall ascertain
that any person shall be assessed with any additional license taxes
pursuant to the provisions of this article, it shall be his duty to
assess such person with such additional license taxes as may be reported
to him to be due. In the event that such additional license taxes
so assessed shall not have been paid within 30 days after such assessment,
the Commissioner of the Revenue shall proceed to collect the same
as delinquent taxes.
E. Licenses issued under this article shall be transferable,
except where otherwise provided, but in no case shall any transfer
of license be legal or valid unless and until notice in writing of
such transfer shall have been given to the Commissioner of the Revenue,
who shall have approved such transfer in writing on the license. Such
notice shall state the time of the transfer and the place of business
and name of the person to whom transferred. The Commissioner of the
Revenue shall keep a record of such transfers and shall submit a copy
of each such transfer to the proper enforcement officer.
F. The Commissioner of the Revenue shall not issue a
license for conducting any business, trade or occupation at a location
where the conducting of such business, trade or occupation at such
location is prohibited by the zoning regulations of the City.
[Amended by Ord. No. 97-2; Ord. No. 02-3]
Every person or business subject to licensure
under this article shall be assessed and required to pay annually
a license fee of $30 or the applicable rate per $100 of gross receipts,
specified below, whichever is greater.
A. For contractors and persons constructing for their
own account for sale, $0.16 per $100 of gross receipts.
B. For retailers, $0.20 per $100 of gross receipts.
C. For financial, real estate and professional services,
$0.58 per $100 of gross receipts.
D. Every person who shall for compensation enter into
any bond or bonds for others, whether as a principal or surety, shall
pay to the City an annual license tax of $50.
E. For repair, personal and business services and all
other businesses and occupations not specifically listed or exempted
in this article or otherwise by law, $0.36 per $100 of gross receipts.
F. For wholesalers, $0.05 per $100 of purchases.
G. For carnivals, circuses and speedways, $150 for each
performance held in this jurisdiction (see § 58.1-3728 of
the Code of Virginia for limitations).
H. For fortune-tellers, clairvoyants and practitioners
of palmistry, $750 per year.
I. Every person engaged in the business of operating
a massage parlor shall pay to the City an annual license tax of $1,500.
The license tax levied under this subsection is in addition to the
liability of such person to pay an annual license tax based on gross
receipts as hereinafter set forth.
J. For itinerant merchants or peddlers, as follows:
[Amended 8-20-2009 by Ord. No. 2009-08; 12-7-2017 by Ord. No. 2017-13]
(1) Every peddler who sells food and/or drinks in the City from a food
truck, food trailer or food cart, $300 per year. (See limitation in
§ 58.1-3717 of the Code of Virginia.)
(2) Every peddler who sells ice cream or frozen food items in the City
operating exclusively from a marked motor vehicle, $50 per year or
the tax due based on gross annual receipts, whichever is greater.
(See limitation in § 58.1-3717 of the Code of Virginia.)
(3) Every other peddler, $500 per year. (See limitation in § 58.1-3717
of the Code of Virginia.) Such fee may be waived by the City Council
for approved special events sponsored by community organizations.
(4) For businesses selling items off-premises, who have a valid business license at their regular place of business within the City, such sales shall be included under that business' normal business license, and they shall not be required to pay the fee of $500 in Subsection
J(3) above.
K. For photographers, $30 per year (see limitation in
§ 58.1-3727) of the Code of Virginia.
L. Any person defined as a coin machine amusement operator
shall pay to the City an annual license tax of $20 per machine not
exceeding a maximum of $200. The tax assessed under this subsection
is in addition to the license tax assessed against such operators
on a gross receipts basis as set forth elsewhere in this article.
M. For savings and loan associations and credit unions,
$50 per year.
N. For direct sellers as defined in § 58.1-3719.1
of the Code of Virginia with total annual sales in excess of $4,000,
$0.20 per $100 of total annual retail sales or $0.05 per $100 of total
annual wholesale sales, whichever is applicable.
O. Each person holding a mixed beverage restaurant and
caterer's license issued by the Virginia Alcoholic Beverage Control
Board shall obtain from the Commissioner of the Revenue of the City
a license to sell mixed beverages in the City and the tax upon the
issuance of such licenses shall be as follows:
(1) Person operating restaurants, including restaurants
located on premises of and operated by hotels and motels:
(a)
For each restaurant with a seating capacity
at tables for 50 to 100 persons: $100 per annum;
(b)
For each restaurant with a seating capacity
at tables for more than 100 but not more than 150 persons: $175 per
annum;
(c)
For each restaurant with a seating capacity
at tables for more than 150 persons: $250 per annum;
(d)
For each caterer: $250 per annum; and
(e)
Mixed beverage special events licenses: $10
for each day of each event.
(2) A private, nonprofit club operating a restaurant located
on the premises of such club: $175 per annum.
P. Every person or entity engaged in the business of
providing telephone and telegraph communications and furnishing water
or sewer, heat, light, power and gas in the City shall pay an annual
license tax equal to 1/2 of 1% gross receipts from business accruing
in the City, except that charges for long-distance telephone calls
shall not be considered receipts of business in the City.