The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-12
THE RICHMOND vIRGIN1AN-TUEsDAY, DECEMBER H.
n excess Of two hundred thousand

In excess of two hundred thousand
dollars s200.000).
That for the year 1916 the license
tax shall be assessed on the pur-
chases already reported for State
taxation for year ending April l.,
1915. 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. 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
so paid, there shall be added a PEN
atty of FIVE per centum $50 "~~-
the whole amount due and the Col
lector Is hereby authorized to col
lect said license and penalty in the
same manner as any other tax. Any
person liable to such taxes who shall
prosecute his business after the LIST
! day of June in each year, without
having paid such license tax and PEN
atty. or who shall fail to comply with
any OF the requirements of this ordi-
nance. shall be liable to a fine of
not less than one dollar ($D nor
more than ten dollars $10) for ev-
cry week Of default after the said
ist day of June in each year, recov-
erab bic 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
To- ad
to designate two police officers as IL
cense inspectors, each of whom shall
act for not more than sixty 600 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. firm or corporation who
has failed to comply with the va
quirements of this ordinance and no.
tify such person. firm or corporation
in writing that he, or 1t. is required
to pay a merchants license and IT,
after receiving such notice, the IL
Cense tax required by this ordinance
is not paid within ten G0) 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 10 show cause why he. or j.,
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 FIVE 80 days nor more than
thirty 800 days,
5. If. after the close OF the year
for which the license Is issued. the
merchant should elect not TO renew
il. 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 be re-
carded for purposes OF revenue as
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 herein before prescribed.
6. In consideration of the delay
In making assessment Of such license
taxes for the year one thousand nine
hundred and sixteen 1919 the time
for payment thereof is hereby eX-
tended to January 81, 1917, and. un-
less suCh incense taxes Tor the year
1915 are paid on or before the said
3ist day Of January. 1917. any de-
liuquent shall he 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 3 . OF ordinance approved June
II. 1915, to amend and reordain sec
tons and 3 of chapter / 5. Rich
mond City Code. 1910. reading as fol-
lows. And except that the tax on
capital employed in business not clas-
sifled as intangible personal property
shall he one and four-tenths per CEN
tum Of value" be. and is. hereby re-
pealed.
s. This ordinance shall he in force
from its passage
BEN r. AUGUST.
City Clerk.