The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-14
LEGAL NOTICE.
AN ORDINANCE
Approved December a. 1916

(Approved December 9, 1870
To prescribe a license tax for mer-
chants doing business in the city OF
Richmond for the year 1915. and
for subsequent years. and to pre-
scribe the license year for such
taxes. and to repeal portion of par
agraph of section 3 (a) of ordi-
nance approved June II, 1915, con-
corning the levying of taxes.
Be il ordained by the Council of the
city Of Richmond:
j. 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
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 G918), and each
subsequent license year thereafter.
pay 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 proceed
ing period of twelve morths from LIST
April to 31st March, inclusive. and
all goods. wares and merchandise
ny sNitll oHNs
sold or offered for sale II 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 LIST day of April of
each year, or within ten days there
after. to make report In writing un-
der oath to the Commissioner of the
Revenue showing his purchases as
above defined, and also goods. wares
and merchandise manufactured and
sold or offered for sale In the city
during the next preceding twelve
months. except such goods. wares. and
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 be prepared by and
printed in duplicate by the Auditor
of the city of Richmond. and be by
him furnished to the Commissions
of the Revenue and by said Commits
sioner distributed to each person,
firm or corporation from whom ii Ii
cense is required under this section
and said persons, firms or corpora
tons shall properly fill out the said
forms and return the same to the said
Commissioner as above prescribed.
Upon receipt ~ the said reports
the Commissioner shall deliver the
originals to the Collector of City
Taxes for collection and file the du-
plicates in his office with a proper
index and record Of the same. a
merchant. who is beginning business
shall report the amount OF goods
wares and merchandise purchased in
order 70 commence business. includ-
ing those manufactured by him
10 be offered for sale at a place
Of business other than that of manu-
facture. and including the proha Bile
amount of purchases he will make
for the residue of the current license
year. All other property OF such mer-
chant not offered for sale "a mer-
chandise. shall be separately listed
and taxed as other property.
2. For every license 10 a merchant
firm or corporation mentioned in the
foregoing section. engaged IN the
business of merchant, the amount to