The Richmond Virginian. (Richmond, Va.) 1910-1920, 1917-06-27

3. Watch makers and re-
pairers with no stock ........S 10 %
4. Wood sawyers with ma
chine saws other than regular
dealers ~ %
%. !. That the license year for
shall commence on the list
day OF May and end on the soth day Of
April in each year and every person,
Arm or corporation engaged in the
business of merchant shall. for the Ii.
cense year commencing on the LIST day
of May, one thousand nine hundred and
sixteen G916). and each subsequent Ii.
cense year thereafter, pay license tag
for the privilege of doing business In
the City of Richmond. to be graduated
by the amount Of purchases made dur.
ing the preceding period Of twelve
months from LIST April to S1st March.
inclusive, and all goods. wares and
merchandise manufactured by such
and sold or offered for sale
considered as purchase within the
meaning of this section: provided that
this section shall not be construed to
apply to manufacturers taxed on capt.
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 pur.
chases II shall be the duty Of such
on the LIST day OF April Of
each year. or within ten days there.
after. to make report In writing under
oath to the Commissioner Of the Rev.
enue showing his purchases ~ above
defined. and also goods. wares ana
merchandise manufactured and sold or
offered for sale in the city during the
next preceding twelve months. EXCEPT
such goods. wares and merchandise ~
are manufactured by persons. drms or
corporations taxed on their capital by
the city. The form OF the report re.
quired by this section shall be prepar-
ed by and printed in duplicate by the
Auditor Of the City of Richmond, and
be by him furnished to the Commits
sioner OF the Revenue. and by said
Commissioner distributed to each per.
son. Arm or corporation from whom .
license is required under this section
and said persons. firms or corporations
shall properly fill out the said forms
and return the same to the said Com.
missioner as above prescribed. Upon
receipt of the said reports the Commits.
sioner shall deliver the originals to
the Collector OF City Taxes for coliec.
ton and fle the duplicates In his once
with proper index and record Of the
same. A merchant. who 10 beginning
business shall report this amount Of
goods. wares and merchandise purchase
ed in order to commence business tnciud.
Ing these manufactured by him to Be
offered for sale at place OF business
other than that of manufacture and
including the probable amount Of pur-
chases he will make for the residue Of
the current license year. All other
property 81 such merchant. not offered
for sale as merchandise. shall be separ-
ately listed and taxed as other prop.
erty.
?. For every license to a merchant.
hrm or corporation mentioned in the
foregoing section. engaged in the bust
ness of merchant. the amount to be
paid shall be graduated as follows:
Tar II the amount of purchases shall
not exceed one thousand dollars tN,-
ooo). the amount OF the license shall be
Ave dollars ts5).
fb) II the amount Of purchase sx-
coed one thousand 81. ooo,. and do not
exceed two thousand dollars ft2, oeot.
the amount Of the license shall be ten
dollars 900.
tc) II the amount Of purchases ex-
coed two thousand dollars ga. ooe) and
do not exceed two hundred thousand
dollars s20oo.ooo) the amount Of the
license shall be ten dollars flo) on tbs
frst two Thousand dollars ft2. ooo) ana
twenty cents fsoc) for each one hun.
dred dollars $1,000 or fraction thereof
In excess OF two thousand dollars
$4,000 UP 70 two hundred thousans
dollars Cs2oc.ooe)
=, Cd lfsth4 amount Of purchases ~x*
coed, two hundred thousand dollars
t20o,ooo). the amount Of the license
shall be four hundred and six dollars
s&os) on the hrst two hundred thou
sand dollars Gs2oo.o0n) and ten cents
-Goe> for each hundred dollars tsfro,
In excess OF two hundred thousand
dollars s2oo.ooo)
That for the year 1915 the license
tax shall be assessed on the purchases
already reported for State taxation for
year ending April I. 1916. and thsre-
after tho 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.
;. The City Collector shall annual.
ly. upon the receipt of the assessment
OF merchant license taxes proceed -
collect all such licenses. All mer.
chants licenses shall be paid to the
Collector on or before the LIST day Of
June In each year and. unless 90 paid.
there shall be added 4 penalty OF I'VE
per centum 6 per cent? upon the
whole amount due and the Collsctos
Is hereby authorized to collect said Ne
cense and penalty In the same manner
as any other tax. Any person liable to
m nh u AvNa
ness after the LIST day OF june In each
year. without having paid such license
tax and penalty. or who shall fat to
comply with any Of the requirements
OF this ordinance. shall be liable to Z
fine of not less than one dollar (ef1
nor more than ten dollars (31o) for
every week of default after the said
tst day OF June in each year, recover.
able before the Police Justice Of the
City of Richmond. Every person ob<
tanning any such license shall post the
same conspicuously In his place Of bust.
ness
4. The Mayor Is hereby requested
to designate two police oficers ~ IL
cense inspectors, each Of whom shall
act for not more than sixty (so) days
during each year. whose duty 1t shall b
to visit all places Of business and re-.
port daily to the Commissioner Of the
Revenue and to the City Collector any
person. Arm or corporation who has
failed to comply with the reouirem an n