City of Fredericksburg, VA
 
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Table of Contents
Table of Contents
[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.
(63) 
Any other retail merchant occupations, businesses, or trades, except those retail occupations, businesses, and trades set forth in § 70-356.
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:
(1) 
Appraisers of real estate.
(2) 
Escrow agents, real estate.
(3) 
Fiduciaries, real estate.
(4) 
Lessors of real property.
(5) 
Real estate agents, brokers and managers.
(6) 
Real estate selling agents.
(7) 
Rental agents for real estate.
(8) 
Private inspection services.
[Code 1991, § 17-191; Ord. No. 00-23, 11-28-2000; Ord. No. 13-17, 10-8-2013]
A. 
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:
BUSINESS SERVICE
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.
PERSONAL SERVICE
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.
REPAIR SERVICE
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.