[Code 1991, § 17-181; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
Every person who shall keep a garage for the repair of motor
vehicles, painting of motor vehicles, body and fender repairing, reconditioning
of vehicles for others, or towing services shall pay for the privilege
an annual license tax based upon gross receipts derived therefrom
during the preceding calendar year. Such fee shall be computed as
follows: up to $100,000 in gross receipts, a tax of $25; between $100,000
and $350,000 in gross receipts, a tax of $50, plus $0.26 for each
$100 of gross receipts over $100,000; over $350,000 in gross receipts,
a tax of $0.26 for each $100 of gross receipts.
[Code 1991, § 17-182; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
A.
Every person buying or selling any kind of goods, wares or merchandise
for another on commission is a commission merchant and is engaged
in a business service. Any person engaged in the business of selling
merchandise on commission by sample, circular, or catalogue for a
regularly established retailer, who has no stock or inventory under
his control other than floor samples held for demonstration or sale
and owned by the principal retailer, shall be classified as a commission
merchant. Such person engaged in such business shall not be subject
to tax on total gross receipts from such sales.
B.
Every person shall pay for the privilege of transacting the business
of a commission merchant an annual license tax based upon gross receipts
derived therefrom during the preceding calendar year as follows: up
to $100,000 in commission income, a tax of $25; between $100,000 and
$350,000 in commission income, a tax of $50, plus $0.36 for each $100
of commission income over $100,000; over $350,000 in commission income,
a tax of $0.36 for each $100 of commission income.
[Code 1991, § 17-183; Ord. No. 00-23, 11-28-2000; Ord. No. 10-38, 12-14-2010; Ord. No. 13-17, 10-8-2013]
A.
Each person who does any work on or in any building or structure
requiring the use of paint, stone, brick, mortar, wood, cement, steel,
sheet iron, galvanized iron or other structural materials or electric
wiring; who shall install gas, steam, hot water or hot air heating
equipment, including piping, boilers, burners, stokers, air conditioners
and appurtenances; who shall do any plumbing, sheet metal or roof
work, or painting or paper hanging; or who shall excavate earth, construct
paving, curbing, sidewalks, sewers, gas mains, or water mains, or
perform other construction work for others, by contract or otherwise,
shall pay for the privilege of conducting such business an annual
license fee based upon gross receipts derived therefrom during the
preceding calendar year. Such fee shall be computed as follows: up
to $100,000 in gross receipts, a tax of $25; between $100,000 and
$350,000 in gross receipts, a tax of $50, plus $0.16 for each $100
of gross receipts over $100,000; over $350,000 in gross receipts,
a tax of $0.16 for each $100 of gross receipts.
B.
Each person engaged in or licensed to do construction work in the
City, or who builds or constructs for his own account more than one
dwelling house in the City in any calendar year, shall include the
cost of all dwellings, including the first, in computing the tax to
be paid pursuant to this section, and shall be taxable thereon as
provided in this section. Persons constructing for their own account
for sale shall be included in the contracting category for the purpose
of calculating the business license tax and this category shall include
speculative builders and owner-developers.
C.
In those cases where a person did no construction work during the
next preceding year, the basis for determining the amount of the license
tax he shall pay shall be determined from the amount of the contracts,
orders, or work done or performed during the current year, or an estimate
of the amount he expects to do during the calendar year. Exterminating
services are specifically included in this category.
[Code 1991, § 17-184; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
A.
A general retail merchant's license shall be required of every person
who makes retail sales in the City. Retail sales include, but are
not limited to, the following items and establishments:
(1)
Aircraft or aircraft parts.
(2)
Antiques.
(3)
Auto accessories, tires, batteries.
(4)
Auto sales, motor vehicle dealers.
(5)
Bicycles.
(6)
Boats, motors.
(7)
Books, stationery.
(8)
Building materials.
(9)
Candy, nut stores.
(10)
Cigars, tobacco, newsstands.
(11)
Clothing, any and all.
(12)
Coal dealers.
(13)
Confectioneries.
(14)
Custom tailors.
(15)
Dairy products.
(16)
Delicatessens.
(17)
Department stores.
(18)
Draperies, curtains, upholstery.
(19)
Drugs.
(20)
Dry goods stores.
(21)
Eggs, poultry.
(22)
Farm equipment.
(23)
Fish, seafood markets.
(24)
Floor coverings.
(25)
Florists.
(26)
Fruit stores, vegetable markets.
(27)
Fuel dealers.
(28)
Furniture.
(29)
Furriers.
(30)
Garden supplies.
(31)
General stores.
(32)
Gifts, novelties, souvenirs.
(33)
Granite, stone dealers.
(34)
Groceries.
(35)
Hardware.
(36)
Heating, plumbing, electrical equipment.
(37)
Hogs, grain, seed, feed.
(38)
Hosiery.
(39)
Household appliances.
(40)
Ice dealers.
(41)
Jewelry.
(42)
Livestock dealers.
(43)
Luggage.
(44)
Lumber goods.
(45)
Mail order catalogues.
(46)
Meat markets.
(47)
Millinery.
(48)
Motorcycles, motor scooters.
(49)
Musical instruments.
(50)
Nurseries, except nursery products grown or produced by such
person.
(51)
Office, store supply.
(52)
Optical.
(53)
Paint, glass, wallpaper.
(54)
Photographic supplies, equipment.
(55)
Premium redemption centers.
(56)
Scientific, medical supplies.
(57)
Secondhand stores, other than junk.
(58)
Shoes.
(59)
Shortterm rental businesses.
(60)
Software for computers.
(61)
Used cars.
(62)
Variety stores.
B.
Every person shall pay for the privilege of transacting the business
of a general retail merchant an annual license tax based upon the
gross receipts derived therefrom during the preceding calendar year.
Such fee shall be computed as follows: up to $100,000 in gross receipts,
a tax of $25; between $100,000 and $350,000 in gross receipts, a tax
of $50, plus $0.20 for each $100 of gross receipts over $100,000;
over $350,000 in gross receipts, a tax of $0.20 for each $100 of gross
receipts.
[Code 1991, § 17-185; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
Every person conducting or engaging in the retail sales of motor vehicles shall pay for the privilege of conducting such business an annual license tax based upon the gross receipts derived therefrom during the preceding calendar year. Such fee shall be computed as follows: up to $100,000 in gross receipts, a tax of $25; between $100,000 and $350,000 in gross receipts, a tax of $50, plus $0.19 for each $100 of gross receipts over $100,000; over $350,000 in gross receipts, a tax of $0.19 for each $100 of gross receipts. Retail motor vehicle dealers shall deduct trade-in allowances credited on sales of both new and used motor vehicles. As used in this article, the term "motor vehicle dealers" shall include only the sale of motor vehicles. If a person is also selling other items, a license pursuant to § 70-354 or other appropriate provision shall be obtained.
[Code 1991, § 17-186; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
Every person conducting or engaged in the retail merchant's occupation, business or trade of operating a filling station shall pay for the privilege of conducting such business an annual license tax based upon the gross receipts derived therefrom during the preceding calendar year. Such fee shall be computed as follows: up to $100,000 in gross receipts, a tax of $25; between $100,000 and $350,000 in gross receipts, a tax of $50, plus $0.19 for each $100 of gross receipts over $100,000; over $350,000 in gross receipts, a tax of $0.19 for each $100 of gross receipts. As used in this article, the term "operating a filling station" shall include only the sale of fuel for motor vehicles. If a person is also selling other items, a license pursuant to § 70-354 or other appropriate provision shall be obtained.
[Code 1991, § 17-187; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
A special retail merchant's license shall be required of every
person conducting or engaging in the business of catering or operating
a retail restaurant, including but not limited to a feeding place,
tavern, nightclub, banquet room, or any other location serving any
prepared food and drink, including alcoholic beverages. Every person
engaged in such business shall pay for the privilege of conducting
such business an annual license tax based upon the gross receipts
derived therefrom during the preceding calendar year. Such fee shall
be computed as follows: up to $100,000 in gross receipts, a tax of
$25; between $100,000 and $350,000 in gross receipts, a tax of $50,
plus $0.20 for each $100 of gross receipts over $100,000; over $350,000
in gross receipts, a tax of $0.20 for each $100 of gross receipts.
[Code 1991, § 17-188; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
Every person conducting or engaged in the business of wholesale
merchant or mercantile firm, including wholesale grain dealer, shall
pay for the privilege of conducting such business an annual license
tax based upon the gross receipts derived therefrom during the preceding
calendar year. Such fee shall be computed as follows: up to $100,000
in gross receipts, a tax of $25; between $100,000 and $350,000 in
gross receipts, a tax of $50, plus $0.05 for each $100 of gross receipts
over $100,000; over $350,000 in gross receipts, a tax of $0.05 for
each $100 of gross receipts.
[Code 1991, § 17-189; Ord. No. 13-17, 10-8-2013]
Every person conducting or engaged in the business of a peddler
at wholesale shall pay for the privilege of conducting such business
an annual license tax based upon the gross receipts derived therefrom
during the preceding calendar year. Such fee shall be computed as
follows: up to $100,000 in gross receipts, a tax of $25; between $100,000
and $350,000 in gross receipts, a tax of $50, plus $0.05 for each
$100 of gross receipts over $100,000; over $350,000 in gross receipts,
a tax of $0.05 for each $100 of gross receipts.
[Code 1991, § 17-190; Ord. No. 13-17, 10-8-2013]
Every person conducting or engaged in any one of the following
occupations shall pay for such privilege an annual license tax based
upon the gross receipts derived therefrom during the preceding calendar
year. Such fee shall be computed as follows: up to $100,000 in gross
receipts, a tax of $25; between $100,000 and $350,000 in gross receipts,
a tax of $50, plus $0.58 for each $100 of gross receipts over $100,000;
over $350,000 in gross receipts, a tax of $0.58 for each $100 of gross
receipts.
A.
Professional services. A person is engaged in providing a professional
service if he is engaged in rendering any service specifically enumerated
in this subsection or is engaged in any occupation or vocation in
which a professed knowledge of some department of science or learning,
gained by a prolonged course of specialized instruction and study,
is used by its practical application to the affairs of others, either
advising, guiding, or teaching them, and in serving their interests
or welfare in the practice of an art or science founded on it. The
word "profession" implies attainments in professional knowledge as
distinguished from mere skill, and the application of knowledge to
uses for others as a vocation. Those engaged in rendering a professional
service include but are not limited to the following:
(1)
Architects and certified landscape architects.
(2)
Attorneys at law.
(3)
Certified public accountants.
(4)
Counselors.
(5)
Dentists.
(6)
Engineers.
(7)
Optometrists.
(8)
Opticians.
(9)
Surveyors.
(10)
The practice of medicine, osteopathy, chiropractic, podiatry,
physical therapy, clinical psychology, acupuncture, or any other school
or branch of the healing arts as defined in the Code of Virginia.
(11)
Surgeons.
(12)
Veterinarians.
B.
Real estate services. Any person rendering a service for compensation
as lessor, buyer, seller, agent or broker is providing a real estate
service, unless the service is specifically provided for under another
section of this chapter. Those rendering real estate services include
but are not limited to the following:
[Code 1991, § 17-191; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
A.
BUSINESS SERVICE
PERSONAL SERVICE
REPAIR SERVICE
The following words, terms and phrases, when used in this section,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Any service rendered for compensation to any business, trade,
occupation or governmental agency, unless the service is specifically
provided for under another section of this article.
Any service rendered for compensation either upon or for
persons, animals or personal effects, unless the service is specifically
provided for under another section of this article.
The repairing, renovating, cleaning or servicing of some
article or item of personal property for compensation, unless the
service is specifically provided for under another section of this
article.
B.
Every person conducting or engaging in a repair, personal, or business
service or any other business or occupation not specifically listed
or excepted from this article under the Code of Virginia shall pay
for the privilege of conducting such business an annual license tax
based upon the gross receipts derived therefrom during the preceding
calendar year. Such fee shall be computed as follows: up to $100,000
in gross receipts, a tax of $25; between $100,000 and $350,000 in
gross receipts, a tax of $50, plus $0.36 for each $100 of gross receipts
over $100,000; over $350,000 in gross receipts, a tax of $0.36 for
each $100 of gross receipts.
C.
Those rendering a repair, personal or business service or other service
include, but are not limited to, the following:
(1)
Advertising agencies.
(2)
Advertising distributors, direct mail and phone businesses.
(3)
Airports.
(4)
Ambulance services.
(5)
Amusements and recreation services.
(6)
Animal hospitals, boarding or grooming services, kennels or stables.
(7)
Art galleries, dealers and restorers (no additional license required
of a licensed merchant).
(8)
Auctioneers and common criers.
(9)
Automobile driving schools.
(10)
Bartending, maid and butler services, etc.
(11)
Barbershops, beauty parlors, hairdressing and scalp treating,
suntanning booths, manicures, cosmetologists, nail care, electrolysis
or other beauty or barber services (single license required).
(12)
Bid or building reporting services.
(13)
Billiard or pool establishments or parlors.
(14)
Blacksmiths or wheelwrights.
(15)
Boat landings.
(16)
Bondsmen.
(17)
Booking agents or concert managers.
(18)
Bottle exchanges.
(19)
Bowling alleys.
(20)
Brokers and commission merchants other than real estate or financial
brokers.
(21)
Business research and consulting services.
(22)
Cable and satellite television systems.
(23)
Chartered clubs.
(24)
Collection agents or agencies.
(25)
Commercial photography, art and graphics.
(26)
Commercial sports.
(27)
Custom meal plants.
(28)
Dancehalls.
(29)
Data processing, computer and systems development services,
computer maintenance services.
(30)
Developing or enlarging photographs.
(31)
Detective agencies and protective or private security services
and polygraph examiners.
(32)
Drafting services and blueprinters.
(33)
Employment agencies, personnel services, labor agents and bureaus
for permanent or temporary help.
(34)
Engraving.
(35)
Erecting installing, removing or storing awnings.
(36)
Extermination services.
(37)
Food lockers.
(38)
Freight traffic bureaus.
(39)
Fumigating or disinfecting.
(40)
Funeral services and crematories.
(41)
Golf courses, driving ranges and miniature golf courses.
(42)
Hauling of sand, gravel or dirt.
(43)
Health and diet clubs, health spas, gymnasiums, fitness centers,
Turkish, Roman or similar baths, parlors, and masseurs.
(44)
Horsedrawn sightseeing vehicles.
(45)
Hospitals, profit or nonprofit.
(46)
Hotels, motels, tourist courts, boardinghouses and roominghouses,
and bed and board lodgings for transients.
(47)
House cleaning services.
(48)
Information bureaus.
(49)
Instructors, tutors, schools and studios of music, ceramics,
art, sewing, sports and the like.
(50)
Industrial consultants.
(51)
Interior decorating or consultants.
(52)
Laboratories, medical.
(53)
Laboratories, testing.
(54)
Laundry cleaning and garment services, including laundries,
dry cleaners, linen suppliers, diaper services, coin-operated laundries
or dry cleaning and upholstery and carpet cleaning.
(55)
Limousine services.
(56)
Livestock markets.
(57)
Machine shops, welding shops, boiler shops, nickelplating, chromizing,
and electroplating (single license).
(58)
Mailing, messenger delivery and correspondent services.
(59)
Movie theaters and drive-in theaters.
(60)
Nurses and physicians' registries.
(61)
Packing, crating, shipping, hauling or moving goods or chattels
for others.
(62)
Parcel delivery services.
(63)
Parking lots, public garages and valet parking.
(64)
Pawnbrokers.
(65)
Photographers and photographic services.
(66)
Piano tuning.
(67)
Picture framing and gilding.
(68)
Piped-in music.
(69)
Private schools, private instructors, secretarial schools, beauty
schools, and schools and studios of music, ceramics, art, sewing,
sports, driving and the like, except where the gross receipts derived
therefrom during the next preceding calendar year are less than $600.
(70)
Porter services.
(71)
Press clipping services.
(72)
Promotional agents or agencies.
(73)
Public relations services.
(74)
Realty multiple listing services.
(75)
Renting or leasing any items of tangible personal property.
(76)
Repair services for tangible personal property.
(77)
Reproduction services.
(78)
Residential or commercial cleaning or janitorial and maintenance
services, and contract gardening maintenance and services.
(79)
Secretarial services and court stenographers.
(80)
Septic tank cleaning, utilities, pipelines, and water and sewer
cleaning.
(81)
Sightseeing tours.
(82)
Shoe repair, shoeshine and hat repair shops.
(83)
Sign painting.
(84)
Storage, all types.
(85)
Swimming pool maintenance and management.
(86)
Tabulation services.
(87)
Tax preparers, public bookkeepers, business and tax consultants, marketing consultants, other than professionals and certified public accountants listed under § 70-360.
(88)
Taxicabs for hire.
(89)
Taxidermists.
(90)
Telephone answering services, telephone and telegraph messenger
services.
(91)
Theaters.
(92)
Theatrical performers, bands and orchestras.
(93)
Towing services.
(94)
Transportation services, including buses and taxis.
(95)
Travel bureaus.
(96)
Tree surgeons, trimmers and removal services.
(97)
Trucks for hire, trash haulers.
(98)
Trucking companies, intrastate.
(99)
Wake-up services.
(100)
Washing, cleaning or polishing automobiles.
[Code 1991, § 17-192]
A.
For purposes of this section, the term "operator" is defined as any
person selling, leasing, renting or otherwise furnishing a coin-operated
machine or device operated on the coin-in-slot principal in the City.
The tax levied by this section shall not be applicable to operators
of weighing machines, automatic baggage or parcel checking machines
or receptacles, or to operators of vending machines which are so constructed
as to do nothing but vend goods, wares and merchandise or postage
stamps or provide service only, or to operators of viewing machines
or photomat machines, or to operators of devices or machines affording
rides to children or for the delivery of newspapers.
B.
Each operator shall pay a gross receipts tax of $0.26 per $100 on the gross receipts actually received from any coin-operated machine or device, except those vending merchandise or postage stamps, or as set forth in § 70-361.
C.
Each operator shall pay a gross receipts tax on the gross receipts
actually received by such operator from a coin machine or device vending
merchandise, such receipts to be deemed gross receipts from retail
sales and taxed at the same rate as other retail sales.
D.
Each operator shall pay a gross receipts tax of $0.14 per $100 on
the gross receipts actually received from a coin-operated machine
or device dispensing postage.
[Code 1991, § 17-193; Ord. No. 00-23, 11-28-2000]
A.
On and after January 1, 1969, every person, who, as principal, engages
in the business of renting to others real property in the City, and
who receives or is entitled to receive in excess of $3,600 gross rental
income in a calendar year from one or more parcels of real property
located in the City, shall pay for the privilege of doing such business
an annual license tax of $25 or $0.16 on each $100 of gross receipts
from the rental of all such real property during the next preceding
calendar year, whichever is greater.
B.
The annual license tax imposed by this section shall be computed
on the gross rental income in excess of $3,600 from all such rental
property for the next preceding calendar year. No license shall be
required where gross receipts do not exceed $3,600. There is hereby
exempted from the operation of this section rent derived from the
operation of hotels, motels, hospitals, convalescent and nursing homes
and boardinghouses, and rents received by the City, the state, or
the federal government.
C.
The business of renting to others real property mentioned in this
section shall be construed to mean a course of dealing with respect
to renting real property which requires the time, attention and labor
of the person so engaged for the purpose of earning a livelihood or
profit, and it shall be construed to imply a continuous and regular
course of dealing, rather than an irregular or isolated transaction.
