The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-15

tnAo9 ~ sooos1 ot ~ same. A
merchant Who % beginning business
shall rupert the amount OF goods,
wares and merchandise purchased In
order to commenre business, inciud-
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 ne will make
for the residue of the current license
year. All other property Of such mer-
chant, not offered for sale as mer-
chandise, shall be separately listed
and taxed as other property.
3. For every license to q 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:
(a) II the amount of purchases
shall not exceed one thousand dol
lars t1i.oool. the amount Of the IL
cense shall be five dollars ($6).
exceed one thousand dollars (31.O00)
and do not exceed two thousand dol
lars 02,000), the amount of the IL
cense shall be ten dollars (&10).
(c) II the amount OF purchases ex-
coed two thousand dollars ($2.000)
and do not exceed two hundred thou
sand dollars ($200.000), the amount
Of the license shall be ten dollars
tIO on the first two thousand dol
lars O2.000) and twenty cents (20c)
for each one hundred dollars $1,000
or fraction thereof in eAcess Of two
thousand dollars ts2,000) up to two
hundred thousand dollars f$200.000).
td) II the amount OF purchases ex-
NoAA hynAEnA fhA,saoS nd AnIla r n
5000, 000), the amount Of the license
shall be four hundred and six dollars
($406) on the first two hundred thou
sand dollars 5000. 000) and ten cents
u0c) for each hundred dollars t$100)
In excess OF two hundred thousand
dollars $200.000).
That for the year 1916 the license
tax shall be assessed on the pur-
chases already reported for State
taxation for year ending April i.
1918. and thereafter the amount OF
purchases returned under this ordi-
nance shall correspond to the amount
OF purchases reported annually for
each license year for purposes OF
State taxation.
3. Tho City Collector shall an
nually, upon the receipt Of the assess
ment OF merchant license taxes, pro-
coed to collect all such licenses. All
merchants licenses shall be paid to
the Collector on or before the LIST
day OF June in each year. and. unless
30 paid. there shall be added a PEN
atty OF Ave per centum t5fo) ~~~~
the whole amount due and the Col
lector is hereby authorized to COL
lect said license and penalty in the
same manner A. any other tax. Any
person liable to such taxes who shall
prosecute his business after the LIST
day OF June In each year, without
having paid such license tax and PEN
atty. or who shall fail to comply with
any OF the requirements of this ordi-
nance, shall be liable to a fine Of
more than ten dollars t$l8) for ev-
cry week Of default after the said
ist day OF juno in each year, recov-
cradle before the Police Justice OF
the city Of Richmond. Every per-
son obtaining any such license shall
post the same congpicuously in his
place of business
4. The Mayor Is hereby requested
to designateI two police officers as H.
cense inspectors. each OF whom shall
act for not more than sixty ts0) days
during each year. whose duty II shall
be to visit all places OF business and
report daily to the COMMISSIONER of
the Revenue and to the City Collector
any person, Arm or corporation who
has failed to comply with the 49,
quirements of this ordinance and no.
tify such person. nrm or corporation
In writing that he, or Ii. Is required
to pay a merchants license and II.
after receiving such notice. the IL
cense tax required by this ordinance
liz not paid within ten Ie) days there
after, the City Collector shall report
such person. Arm or corporation to
the Police Justice OF the city OF
Richmond. who shall issue sum
mons to show cause why he. or 1t,
should not be fined as hereinbefore
provided. For the nonpayment of
any fine imposed under this ordinance
the delinquent may be imprisoned by
the Police Justice in the city Jail not
less than Ave go days nor more than
thirty (3o) days
S. n. after the close OF the year
for which the license is issued. the
merchant should elect not to renew
It, but desires the privilege to sell
whatever remnant or purchase ne
may have on hand at the time II may
be lawful for him to do so. upon
the payment OF a license upon said
remnant OF merchandise, 10 he re-
garded for purposes OF revenue az
purchases provided. however. that
such licenses shall not be transfer
able and that no additions to such
remnant will be made by such mer-
chant. without paying an additional
license graduated according to the
amount OF such additions in the
manner hereinbefore prescribed.
6. In consideration ~ the delay
In making assessment OF such license
. taxes for the year one thousand nine
hundred and sixteen tlSl6) the time
for payment thereof is hereby ex-
tended to January u. 1917. and. un-
less such license taxes for the yea r
1915 are paid on or before the eaid
31st day OF January. 1917. any de-
linquent shall be subject to the fines
and penalties imposed by this ordi-
nance for every week Of default
thereafter.
Z. That portion Of paragraph Of Sec
ton ; q Of ordinance approved June
II. 1915, to amend and reordain Sec
tieHs- and : OF chapter Is, Rich-
mond City Code. 1910, reading as fol-
lows, And s1cept that the tax on
capital employed In business not clas-
pined ~ Intangible personal property
shall be one and four-tenths per CEN
tum Of value" Be. and IL. hereby re-
peAled.