, 1958-05-28

facsglrcr, importer, or ether first seller in the Virgin
I?ands.
szCTrON 4 "a. All persons engaged in business,
2e5S~u.rr t,o-n trading in article. goods merchandise or
cens2adiSee shall paw a tax Ct one 1gol per cent on the
cross recaints Of such business. the proceeds Of which shall
lie covered into the GENERAL FUND Of the Treasury Of
the Virgin Islands. This section shall not apply to artisans,
tradesnen, or professionals, such as are commonly under
stood to include doctors, lawyers, engineers, BARRIERS, ETC.,
selling their skills or services on an individual and per-
sonal basis and producers within the Virgin Islands Of
livestock and agricultural products. PROVIDED, That all
persons engaged in business whose gross ecainfs are
less than three hundred $4,000 dollars per month shall be
EXEMPT from the gross receipts tax levied in this section.
SECTION 5 Ia. Every person, partnership, firm,
corporation or other business association required to pay
tax under the provisions Of the two previous sections Of
this law shall file a report monthly with the Tax Division,
of the Department Of Finance, on forms to.be provided by
said Division, showing the dollar value Of his taxable i'm
ports and the total dollar value of his gross receipts to-
gether with invoices covering said taxable i1nrorts and
such other records as may be required by the Department
OF Finance, and accompanied by payment to cover the
amount Of taxes due on said reports for the period. The
reports and payment for each calendar month shall be due
thirtv so days after the end of such month.
(b) Upon receipt by the Tax Division Of the reports
and invoices required to be submitted by taxpayers I'M
der subsection 5Ca) of this law, the Head of the Tax Divi-
sion shall cause said reports to be examined and the APP
plicable tax computed. He shall thereafter notify the tax
payer and the Commissioners OF Finance OF any deficiency
that may be due thereon and after such notice, the amount
Q fthe deficiency plus penalties shall be a lien in favor Of
the Government of the Virgin Islands upon all property
or rights to property, whether real or personal, belonging
to such taxDayers and the amount may he ca5lact2d E~
seizure and sale Of such property.
SECTION 6 (a). Every person. partnership, firm,
corporation, or other business association failing to file
reports or pay the total amount of tax within the time
required by this law is liable for penalty at the rate Of
FIVE t59) par cent per month or any fraction Of a month.
If at the end of any month the tax remains unpaid, the
penalty shall be added to the tax and an addtianal penalty
Of five (5g) per cent computed on the total amount due for
taxes, plus penalties. Provided; That if the excise tax re
port is not received within thirty (30) days after the due
date of such report, the Commissioner of Finance shall
make an arbitrary determination Of the Tax due for the
delinquent taxpayer, and after giving him due notice, pro-
coed to collect the tax plus penalties as proided by this
Law. The report shall consist of an estimated amount of
tax due and ~chargeable against the delinquent taxpayer.
CD When the arbitrary determination of tax due is
made. as provided in subsection 6ta), the taxpayer shall be
bnledtfo rsaid amount and may be proceeded against, in
Guiding the levy and attachment and sale Of pronertv. who
ther real or personals Provided, however, That the taxpay-