The Richmond Virginian. (Richmond, Va.) 1910-1920, 1917-06-30
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chine saws other than regular XII
dealers 10 QXlS
| IS. /. That the license year Tor
merchants shall commence on the it,
day of May and end on the 3oth day 81 \
April in each year and every person..
I firm or corporation engaged In the
business of merchant shall. for the if-#
cense year commencing on the list day
of May, one thousand nine hundred and i
sixteen (1916). and each subsequent H.sA
cense year thereafter. pay a license tax
for the privilege Of doing business In
the city of Richmond. TO be graduated
by the amount of purcha ses made ldur~ 4
ing the preceding period of twelve \
months from LIST April to 3tst 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 4
considered as purchase within the
meaning of this section: provided that
this section shall not be construed to i
apply to manufacturers taxed on capi-
/ tai by the city. who offer for sale. at
the place of manufacture. goods. wares
and merchandise manufactured by
| them. To ascertain the amount of par.
| chases ii shall be the duty of such
| merchant on the fst day of April Of
1 each year. or within ten days there- 3
after, to make report in writing under
oath to the Commissioner of the Rev- I
enue 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 i
such goods. wares and merchandise az
are manufactured by persons. firms or
corporations taxed on their capital by
the city. The form Of the report res
quired by this section shall be prepar.
ed hy and printed in duplicate by the 8
Auditor of the City of Richmond, and
be by him furnished to the Commits !
I sioner Of the Revenue and by said
Commissioner distributed TO each per.a
son. hrm or corporation from whom q
license is required under this section
and said persons, firms or corporationss
| shall properly iii out the said forms
and return the same to the said Cons
missioner as above prescribed. Upon
receipt of the said reports the Commis-
sioner shall deliver the originals to
the Collector of City Taxes for colIec-
ton and He the duplicates in his ONCE
with proper index and record OF the
same. a merchant. who is beginning
business shall report the amount Of
goods, wares and merchandise purchase
ed n order to commence business includ-s
ing those manufactured by him to be-
offered for sale at d place OF business
other than that of manufacture and
Including the -esel.a bic amount pttr.-
ehaEes h- viii make for the residue %
the current license year. All other
property of such merchant. not offered
for sale as merchandise. shall be separ.3
ately listed and taxed as other prop.
erty.
>. For every license In merchant.
firm or corporation mentioned in the
foregoing section. engaged in the busi-3
ness OF merchant. the amount to be.
paid shall be graduated as follows:
tal II the amount of purchases shall
) not exceed one thousand dollars ($f.-9
0o01. the amount of the license shall be
Ave dollars $50.
{hl If the amount of purchase ex-i
coed one thousand $1,000. and do not
exceed two thousand dollars 42.eo0).
the amount of the license shall be ten
dollars s10).
tc) II the amount OF purchases ex-s
coed two thousand dollars $4,000 and
do not exceed two hundred thousand
: dollars ts2ooo.ooo, the amount Of the
: license shall be ten dollars (s10) on the
first two thousand dollars $4,000 and
twenty cents t2oc) for each one huns
dred dollars $4,000 or fraction thereof
In excess of two thousand doilara
ts2 Noo) up to two hundred thousand
dollars ts2no.ooo)
I'D II the amount of purchases ex.s
coed two hundred thousand dollars
| $500, 0o0), the amount of the license
shall he four hundred and six dollars
. tt46el ea- the Hrxt- Two hundred thou-4
sand dollars 5000, oon) and ten centa'
Q0c) for9each hundred dollars tsf061'
in excess of two hundred thousand
dollars ts200.o0o)
; That for the year 1915 the licene0s
. tax shall be assessed on the purchases
already reported for State taxation for
year ending April /. 1915. and there's
after the amount of purchases returned
under this ordinance shall correspond
to the amount OF purchases reported
/ | annually for each license year for
: purposes Of State taxation.
g. The City Collector shall ANIMALS,
". upon the receipt of the assessment
of merchant. license taxes. proceed ~
! collect all such licenses All mer~s
chants licenses shall he paid to tho
Collector on or before the LIST day o.
June in each year and. unless SO paid.
there shall be added a penalty Of ave-
/ per centum Is per cent? upon the
whole amount due and the Collector
, Is hereby authorized TO collect said IL
, cense and penalty in the same manner
as any other tax, Any person liable to-
such taxes who shall prosecute his bust 4
iness after ths fst day of June HI ese3e.
! year. without having paid such license
! tax and penalty. or who shall fail -
; comply with any of the requirements
: of this ordinance, shall be liable to -
! fine Of not less than one dollar (t11s
/ nor more than ten dollars ($1Q> for
! every week Of default after the said
! ! st day of June In each year. recover-s
able before the Police Justice Of tho
City Of Richmond Every person obs
; tanning any such license shall post tho.
, same eonspicuously In his place of hust~T
ness.
: l. The Mayor Is hereby requested
to designate two police officers as H
! cense inspectors, each OF whom shall
, act for not more than sixty 900 days
l during each year. whose duty II shall be-
! TO visit all places of business and res
\ port daily to the Commissioner of tho
Revenue and to the City Collector any
person. Arm or corporation who has
failed to comply with the requirementas
of this ordinance and notify such per-
) son. firm or corporation in writing that
he, or it, is required to pay a mer-s