The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-14
: paid shall be graduated a. fol-

oe P1iu Sh0h oc bfduuAteo as IVA
/ lows:
ta) II the amount of purchases
shall not exceed one thousand dol
lars N1.000). the amount Of the IL
cense shall be five dollars ($5).
(b) II the amount of purchases
exceed one thousand dollars 10000
and do not exceed two thousand dol
lars ($2.000). the amount OF the IL
cense shall be ten dollars tS1o).
Co IL the amount OF purchases ex-
coed two thousand dollars $2,00o)
and do not exceed two hundred thou
sand dollars t$200,000). the amount
of the license shall be ten dollars
l$10) on the first two thousand dol
lars ts2.000) and twenty cents, t20c)
for each one hundred dollars $4,000
or fraction thereof in excess Oh two
| thousand dollars ($2.000) UP to two
hundred thousand dollars (s200.0 00).
(d) II the amount OF purchases ex-
coed two hundred thousand dollars
k200, 000). the amount of tie license
shall be four hundred and six dollars
$406) on the first two hundred thou
| sand dollars t$200,000) and ten cents
1oc) for each hundred dollars $4,000
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 |,
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.
8. 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 Ave per centum (5Pt) "~"n
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 t1) nor
more than ten dollars 900 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
T. The Mayor Is hereby requested
to designate two police officers as IL
cense inspectors, each of whom shall
act for not more than sixty 500 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, firm or corporation who
has failed to comply with the 70
quirements of this ordinance and no.
tify such person. frm or corporation
| in writing that he, or IL, Is required
to pay a merchants license and II.
after receiving such notice. the u
cense tax required by this ordinance
Is not paid within ten t10) days there
after. the City Collector shall repor.
, such person. firm or corporation I"
the Police Justice of the city OF
Richmond who shall issue a sum
mons to show cause why he, or il,
should not be fined az hereinbefore
provided For the nonpayment Of
any fine imposed under this ordinance
the delinquent may be imprisoned ny
the Police Justice in the city Jail not
less than Ave 50 days nor more than
thirty 400 days.
5. If 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 no
nay have on hand at the time II may
We lawful for him to do 50. upon
he payment of a license upon said
/ 20 MT st No
earded for purposes OF revenue as
purchases: provided however. that
such licenses shall not he 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 hereinhefore prescribed,
6. In consideration OF the delay
in making assessment OF such license
taxes for the year one thousand nine
hundred and sixteen uais) the time
for payment thereof is hereby ex-
tended to January al. 1917, and. un-
less such license taxes for the year
1916 are paid on or before the said
sIst day of January. 1917. any de-
linquent shall he 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 3 . OF ordinance approved June
II. 1915. to amend and reordain sec
lions 2 and of chapter Is. Rich
mond City Code. 1910, reading as fol-
lows. And except that the tax on
capital employed in business not elias
sified as intangible personal property
shall be one and four-tenths per CEN
tum OF value" be. and is. hereby re-
pealed.
from its passage.
BEN r. AUGUST
City Clerk.