The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-13
IN exce.. Of two hundred thousand

IA SAceoD OF Two nuuoFoQ tuOueau0
| dollars $780, 5000. s
That for the year 1875 the license
tax shall be assessed on the pur-
chases already reported for state
taxation for year ending April l.,
1915. and thereafter the amount Of
purchases returned under this ordi-
nance shallscorrespond to the amount
OF purchases reported annually for
each license year for purposes Of
State taxation.
3. The City Collector shall an
nually, upon the receipt of the assess
ment Of merchant license taxes, pro-
coed to collect all such licenses. All
merchants. licenses shall be paid to
the Collector on or before the LIST
day of June in each year, and, unless
20 paid, there shall be added a PEN
atty OF Ave per centum 500 5000
the whole amount due and the Col
lector IL hereby authorized to col
lect said license and penalty in the
same manner as any other tax. Any
person liable to such taxes who shall
prosecute his business after the list
day Of June in each year. without
having paid such license tax and PEN
atty, or who shall fail to comply with
any Of the requirements Of this ordi-
nance. shall be liable to fine Of
NV hCS6 tA6h OH0 N$lJ hof
| more than ten dollars ($10) for ev,
cry week of default after the said
LIST day of June 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 conspicuously In his
place OF business
4. The Mayor is hereby requested
to designate two police officers as IL
cense inspectors, each of whom shall
act Tor not more than sixty (60) DAYS
during each year. whose duty 1t 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
quirements Of this ordinance and no.
tify such person. firm or corporation
in writing that he. or II, Is required
to pay q merchants license and II.
after receiving such notice. the liz
cense tax required by this ordinance
Is not paid within ten (10l 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 a sum-
mons to show cause why he. or it.
eho uld not be fined as hereinbefore
any fine imposed under this ordinance
the delinquent may be imprisoned by
the Police Justice In the city jail not
less than five (5) days nor more than
thirty 600 days
s. II. after the close Of the year
for which the license is issued. the
merchant should elect not to renew
1t. but desires the privilege to sell
whatever remnant or purchase he
may have on hand at the time 1t may
be lawful for him to do so. upon
the payment Of license upon said
remnant OF merchandise. to he re-
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.
l.. 8. In consideration OF the delay
in making assessment Of such license
taxes for the year one thousand nine
hundred and sixteen t1s16) the time
for payment thereof Ia hereby ex-
tended to January il. 1917, and. un-
less such license taxes for the year
1915 are paid on or before the said
slst 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.
I. That portion of paragraph of sec
ton O OF ordinance approved June
II, 1915. to amend and reordain sec
tons and 3 OF chapter Is. Rich
mond City Code. 1910. reading as fol-
lows. And except that the tax on
capital employed In business not clas-
sified AZ Intangible personal property
shall be one and four-tenths per CEN
tum Of value" be. and In. hereby re-
pealed.
S. This ordinance shall be in force
from its passage.
BEN r. AUGUST.
City Clerk.