The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-13
LEGAL NOTICE.
AN ORDINANCE
approved December 9. 1870


approved December 9, 1870
To prescribe a license tax for mer-
chants doing business in the city of
Richmond for the year 1915. and
for subsequent years. and to pre-
scribe the license year for such
taxes. and to repeal portion Of par
agraph Of section Gay of ordi-
nance approved June II. 1915, con-
corning the levying of taxes.
Be 1t ordained by the Council OF the
city of Richmond:
I. That the license year for mer-
chants shall commences on the LIST
day of May and end on the 30th
day of April in each year and every
person, Arm or corporation engaged
in the business OF merchant shall, for
the license year commencing on the
LIST day of May, one thousand nine
hundred and sixteen (1916), and each
subsequent license year thereafter.
pay 4 license tax for the privilege
OF doing business in the city of Rich
mond. 10 be graduated by the amount
OF purchases made during the proceed
ing period OF twelve months from LIST
April to 31st March, inclusive, and
all goods. wares and merchandise
manufactured by such merchant and
sold or offered for sale II the city. as
merchandise, shall be considered as
purchases within the meaning of this
section: provided that this section
shall not be construed to apply to
manufacturers taxed on capital by
the city, who offer for sale, at the
place Of manufacture. goods, wares
and merchandise manufactured by
them. To ascertain the amount OF
purchases 1t shall be the duty Of such
merchant on the LIST day of April of
each year. or within ten days there
after, to make report in writing un-
der oath to the Commissioner of the
Revenue showing his purchases as
above defined. and also goods. wares
and merchandise manufactured and
sold or offered for sale in the city
during the next preceding twelve
months. except such goods wares and
merchandise as are manufa ctured by
persons, firms or corporations taxed
on their capital by the city The
form OF the report required by this
section shall be prepared by and
printed in duplicate by the Auditor
of the city Of Richmond. and be by
him furnished to the Commissioner
OF the Revenue and by said Commits
Arm or corporation from whom a H.
cense liz required under this section
and said persons. firms. or corpora
lions shall properly fll out the said
forms and return the same to the said
mmissoner ,'e above prescribed.
Upon receipt the said reports
the Commissions shall deliver the
originals to the Collector of City
Taxes for collection and file the du-
pIicates In his Office with a proper
index and record OF the same. A
merchant, who is beginning business
shall report the amount OF goods.
wares and merchandise purchased In
order TO commence business. includ-
ing those manufactured by him
to be offered for sale at a place
OF business other than that OF manu-
facture. and including the probable
amount OF purchases he win make
for the residue OF the current license
year. All other property OF such mer-
chant. not offered for sale a. mer-
chandise. shall be separately listed
and taxed as other property.
2. For every license to a merchant,
Arm or corporation mentioned In the
foregoing section. engaged in the
business OF merchant. the amount to
be paid shall be graduated as fol-
lows:
fa) II the amount Of purchases
shall not exceed one thousand dol
lars Isl ,oo0l, the amount Of the IL
cense shall be hve dollars s5).
tb) II the amount of purchases
exceed one thousand dollars 81 ,0o0)
and do not exceed two thousand dol
lars ts2.o00). the amount of the H.
cense shall he ten dollars (3I0).
tc) II the amount OF purchases ex-
coed two thousand dollars ($s.ooo)
and do not exceed two hundred thou
sand dollars 5000 ooo). the amount
of the license shall be ten dollars
tslo) on the first two thousand dol
lars ts2.0oo) and twenty cents f2oc)
for each one hundred dollars t$10o)
or fraction thereof In excess of two
thousand dollars t$2,00o) up to two
hundred thousand dollars $500, 000}.
td) II the amount OF purchases ex-
coed two hundred thousand dollars
Heoo ooot, the amount OF the license
shall be four hundred and six dollars
is4os) on the first two hundred thou
sand dollars $500. oool and ten cents
nrN ,, h,,n An1