The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-11

SiiohtS ooihE buSificSS III InS city vi
Richmond for the year 1916, and
for subsequent years, and to pre-
scribe the license year for such
taxes, and to repeal portion of par
agraph of section (a) of ordi-
nance approved June IT, 1915, con-
corning the levying OF taxes.
Be 1t ordained by the Council of the
city Of Richmond:
/. That the license year for mer-
chants shall commence on the list
day of May and end on the 30th
| day of April in each year and every
7 person. firm 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 C916), and each
subsequent license year thereafter.
pay a license tax for the privilege
of doing business in the city of Rich
mond, to be graduated by the amount
OF purchases made during the preced-
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 in 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 it shall be the duty of such
merchant on the lst day of April of
each year, or within ten days there
( IN rsrr{fi NJ
der oath TO the Commissioner OF the
Revenue showing his purchases as
above defined end also goods. wares
and merchandise manufacturer and
sold or offered for sale in the city
during the next preceding twelve
months. except such goods wares and
Z merchandise as are manufactured by
persons, firms or corporations taxed
on their capital by the city The
form Of the report required by this
section shall he prepared by and
printed in duplicate nv tho Auditor
Of the city OF Richmond. and he by
him furnished to the Commissioner
Of the Revenue and by said Commits
s!oner distributed 10 each person.
firm or corporation from whom IL
cense !s required under this section
ard said persons. firms or corpora
tons shall properly fill out the said
forms and return the sam me TO the said
Commissioners as above prescribed.
Upon receipt of the said reports
The Comm isSinrcr shall deliver the
originals Ia tho Collector OF City
/ Taxes for collection and file the du-
p1lcateg In his ONCE. with a proper
index and record of the same. \
merchant who is beginning business
shall report the amount OF goods.
~ ISx, vrAa ~,
order to commence business: inciud =
ing those manufactured by him
TO be offered for sale at a place
Of business otter than that Of manu-
facture. and including the proha BILE
amount OF purchases he will make
for the residue OF the current license
ycar. All other property of such mer-
chant. not offered for sale as iner-
chand!se. shall be separately listed
and taxed as other property
2 For every l'cense*o a merchant.
Arm or corporation mentioned In the
, foregoing section. engaged tn the
business of merchant. the amount TO
be paid shall he graduated as fol-
lows.
(al II the amount Of purchases
shall not exceed one thousand dol
lars ISL oo0), the amount of the H.
, cense shall &c Ave dollars $50.
10 II the amount OF purchases
exceed one thousand dollars GsI.00oe
and do not exceed two thousand dol
/ lars go 000) the amount of the Ii
cense shall re ten dollars {sl0l.
(c) II the amount OF purchases ex-
coed two thousand dollars $4,000
and do not exceed two hundred thou
sand dollars (s2oo. o0o1. the amount
of the license shall be ten dollars
( Csl0) on the first two thousand dol
lars (s2. oo0l and twenty cents coco
for each one hundred dollars (s10nl
! or fraction thereof In excess OF two
thousand dollars (s2.o00) up TO two
! hundred thousand dollars ts2oo, o0o).
(dl IF the amount OF purchases ex-
coed two hundred thousand dollars
Cs2on. o00). the amount Of the license
shall be four hundred and SIX dollars
$4,000 on the f'-st two hundred thou
sand dollars (s20n. oo0l and ten cents
(1oc) for each hundred dollars $4,000
In excess OF two hundred thousand
dollars $500. ooo).
That for the year 1919 the license
tax shall be assessed on the pur-
chases already reported for state
taxation for year ending April i 4,
1915. and thereafter. the amount Of
purchases returned uhneT IIliS oFUl-
nance shall correspond to the amount
OF purchases reported annually for
each license year for purposes OF
state taxation.
g. Tho City Collector shall an
nually, upon the receipt OF the assess
nent OF merchant license. taxes, pro-
coed 10 collect all such licenses. All
| merchants licenses shall be paid to
the Collector on or before the LIST
day or June IN each year, and. unless
SO paid. there shall he added n PEN
| al&3at aNe- centum- 1hccl 49,,
| the whole amount due and the Col
| lector Is 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