City of Fredericksburg, VA
 
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Table of Contents
Table of Contents
[Code 1991, § 17-212]
A. 
License taxes shall be assessed and collected by the same officer assessing and collecting other municipal license taxes from persons licensed by the state alcoholic beverage control board to manufacture, bottle, or sell within the City in the following amounts:
(1) 
For each distiller's license, the tax shall be $1,000 per annum; no such license shall be required for any person who manufactures not more than 5,000 gallons of alcohol or spirits or both during such license year.
(2) 
For each winery license, if to manufacture not in excess of 5,000 gallons of wine during the year in which the license is issued, the tax shall be $100; and if to manufacture more than 5,000 gallons during such year, the tax shall be $500.
(3) 
For each brewery license, the tax shall be $1,000 per annum.
(4) 
A beer wholesaler shall pay a wholesale merchant's license tax of $250.
(5) 
A wine wholesaler shall pay a wholesale merchant's license tax of $50.
(6) 
For each retail on-premises wine and beer license, the tax shall be $50.
(7) 
For each retail on-premises beer license, the tax shall be $30.
(8) 
For each retail on-premises wine license, the tax shall be $20.
(9) 
For each retail off-premises wine and beer license, the tax shall be $50.
(10) 
For each retail off-premises beer license, the tax shall be $25.
(11) 
For each retail off-premises wine license, the tax shall be $25.
B. 
The terms used or referred to in this section, wherever defined in the Virginia Alcoholic Beverage Act, Code of Virginia, § 54.1-100 et seq., shall have the same meaning as set forth in such act, unless a different meaning is clearly indicated from the context.
C. 
No license under this section shall be issued unless such person shall hold or shall secure simultaneously therewith the proper state license provided for under the Virginia Alcoholic Beverage Control Act, Code of Virginia, § 54.1-100 et seq. If any person shall hold any such local license without at the same time holding the proper state license provided for by such act, such local license shall, during the period when such person does not hold the proper state license, confer no rights, powers or privileges under the provisions of this section.
[Code 1991, § 17-213]
A. 
As used in this section, the term "mixed beverage" or "mixed alcoholic beverage" shall mean a drink composed in whole or in part of alcoholic beverages having an alcoholic content of more than 14% by volume and served to an individual in a quantity less than the quantity contained in a closed package for consumption on premises licensed under this section.
B. 
Upon persons holding mixed beverage restaurant licenses for establishments located within the City, issued pursuant to state law, there is imposed a City license tax in the following sums:
(1) 
Persons operating restaurants, including restaurants located on the premises of, and operated by, hotels or motels:
(a) 
For each restaurant with a seating capacity at tables for 50 to 100 persons, $100 per annum.
(b) 
For each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons, $175 per annum.
(c) 
For each restaurant with a seating capacity at tables for more than 150 persons, $250 per annum.
(2) 
A private, nonprofit club operating a restaurant located on the premises of such club: $175 per annum.
[Code 1991, § 17-214; Ord. No. 00-23, 11-28-2000]
Every savings and loan association having its principal office in the City shall pay for the privilege of conducting such business an annual license fee of $50.
[Code 1991, § 17-216]
A. 
On every carnival, fair or other exhibition or performance conducted by charitable or benevolent organizations solely and only for charitable or benevolent purposes and having not more than three amusements of other than a local nature, the license tax shall be $500 per week. This license tax shall not be prorated and shall not cover anything specifically taxed by any other section of this article.
B. 
For the purpose of this section, a carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices or any of them, operated together on one lot or street, or on contiguous lots or streets, moving from place to place, whether the shows, amusements, concessions, eating places and riding devices are owned and actually operated by separate persons, firms, or corporations, or not.
C. 
The provisions of this section shall not be construed to allow, without payment of the tax imposed by law, performances for charitable or benevolent purposes by a company, association, corporation or person who makes a business of giving exhibitions, no matter what terms of contract may be entered into or under what auspices such exhibitions are given by such company, association, corporation or person for benevolent or charitable purposes, it being the intent and meaning of this section that every company, association, corporation or person who makes a business of giving exhibitions for compensation, whether a part of the proceeds are for charitable or benevolent purposes or not, shall pay the license tax prescribed by law; provided that any charitable or benevolent organization may conduct a fair or carnival solely and only for charitable and benevolent purposes with not more than three imported amusements without becoming subject to tax. Exemptions granted in Code of Virginia, § 58.1-3728, shall be granted with respect to this section.
[Code 1991, § 17-217]
No person except a producer shall be allowed to sell tobacco, snuff, cigarettes or cigars without having obtained a specific license to do so. The sum to be paid by vendors of tobacco, snuff, cigarettes, or cigars shall be for such privilege, a specific tax of $20.
[Code 1991, § 17-218]
A. 
On every proprietor or lessee of a public or private building or boat to be used for any show, performance, panorama, or other public exhibition, show, or entertainment, excluding theaters, whether any charge for admission thereto is made or not, a specific license tax of $50 shall be paid, and no building shall be used for any such purpose until such tax is paid. This section shall not apply to any exhibition held in any church or building owned or used as a place of worship by any religious congregation in the City.
B. 
The specific license tax on every circus and on the exhibition of a menagerie, unless combined with a circus, wild west show, and the like, is $100 per day. On the outside shows, whether attached thereto or not, the specific license tax is $10 each per day.
C. 
The specific license tax on every performance, exhibition of trained animals, athletic or acrobatic performance, in a tent, except boxing or wrestling matches, is $25 per day.
D. 
The specific license tax on every performance of any kind, professional juggler, necromancer, minstrel show, concert, lecture, or other exhibition or entertainment of like kind is $25 for each exhibition. When such exhibition, performance or lecture is held or given for any charitable or literary purpose within the City, and the net proceeds are actually applied or bestowed within the City to such charitable or literary purpose, the Commissioner of the Revenue shall have power and authority to give a permit for such exhibition, performance or lecture free from all tax charge. Exemptions granted in Code of Virginia, § 58.1-3728 shall be granted with respect to this section.
[Code 1991, § 17-219]
A. 
Any person who engages in the business of selling and distributing heat, light, or power within the City, whether by means of electricity or gas, shall pay a license tax of 0.50% of the gross receipts of such company accruing from sales to the ultimate consumer in the City during the immediately preceding license year. The license tax authorized by this section shall not be imposed on pipeline distribution companies as defined in Code of Virginia, § 58.1-2600, or on gas suppliers, gas utilities or electric suppliers as defined in Code of Virginia, § 58.1-400.2, except upon gross receipts for the calendar year 2000 as provided in Code of Virginia, §§ 58.1-2901D and 58.1-2905D.
B. 
Such person engaged in the business of selling and distributing heat, light or power within the City shall, on or before the first day of each license year, make a report to the Commissioner of the Revenue of its gross receipts from all such business done in the City for the license year preceding, which report shall be verified by the oath of the president or other proper officer or person making the report, and it shall be the duty of the Commissioner of the Revenue to assess the tax levied by this section.
[Code 1991, § 17-221]
A. 
Any person whose storage tanks are located either within or outside the corporate limits of the City and who transports gasoline or other petroleum products of like nature on or through the streets of the City for sale and delivery shall pay a wholesale merchant's license fee.
B. 
Where gasoline or other petroleum products are mined, refined, or otherwise produced by the person transporting and selling such products, the gasoline and other petroleum products sold and distributed as provided in Subsection A of this section shall be regarded as purchases for the purpose of measuring the license tax imposed by this section.
[Code 1991, § 17-223; Ord. No. 00-23, 11-28-2000]
Every person conducting or engaged in the business of junk dealer or who canvasses for the purpose of buying junk or other like commodity for a junk dealer or for sale to a junk 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 $50,000 in gross receipts, a tax of $25; between $50,000 and $200,000 in gross receipts, a tax of $25, plus $0.19 for each $100 of gross receipts over $50,000; over $200,000 in gross receipts, a tax of $0.19 for each $100 of gross receipts.
[Code 1991, § 17-224]
On every person, whether manufacturer or not, selling upon the streets or other public places of the City inflated balloons, plaster figures, toys or other small articles, the license tax shall be $25 per day or part thereof. The license is not transferable and the tax shall not be prorated.
[Code 1991, § 17-226; Ord. No. 06-04, 1-24-2006]
A. 
Any person who carries from place to place any goods, wares or merchandise and offers to sell or barter such goods, wares or merchandise, or actually sells or barters such goods, wares or merchandise, shall be deemed to be a peddler. On every peddler a license tax of $200 per annum shall apply, which tax shall not be prorated.
B. 
This section shall not apply to those who sell or offer for sale to consumers, in person or by their employees, ice, wood, meats, milk, butter, eggs, poultry, fruit, vegetables, game, fish, oysters, or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale, but on such products not grown or produced by them, the license tax shall be $200 for each vehicle used in such peddling; nor shall any peddler's license be required of dealers in coal, wood, or ice, provided such dealers have taken out merchant's licenses imposed by the City, or such other license as may be imposed. The tax shall not be prorated.
C. 
A peddler's license shall not entitle the holder thereof, nor shall be be allowed or permitted to sell, or offer for sale, any goods, wares, produce, merchandise, or other thing from a truck or other vehicle except as a peddler moving from place to place, or house to house, and in no circumstance shall be be permitted or allowed to sell, or offer for sale, any such articles from a truck or other vehicle parked for that purpose on any street in the City for a period exceeding 15 minutes at any one place or house. A person selling or offering for sale farm products, fish, oysters, or other family supplies of a personal nature, grown, or produced by themselves and not purchased by them for sale, while not required to produce a peddler's license, shall also be subject to the requirement in this subsection to sell from place to place, or house to house, and not from a truck or other vehicle parked in a fixed location, other than in such locations specifically designated for such purpose.
D. 
Nothing in this section shall be construed to require of any farmer a peddler's license for the privilege of selling or peddling farm products, wood, or charcoal grown or produced by him.
E. 
No license shall be required of any person for engaging in the business of selling goods, wares, or merchandise by sample where delivery is not made at the time of the sale and where the goods, wares, or merchandise subsequently delivered are not samples.
[Code 1991, § 17-228]
A. 
Any telephone company or person furnishing telephones and doing the business of furnishing connection or conversation between two points, excluding any business done for this state or the United States, or their officers or agents, shall pay an annual license tax of $500 or 0.50% of the gross receipts from sales to the ultimate consumer in the City during the next preceding calendar year, whichever sum is greater. Charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation.
B. 
A telephone company or person furnishing telephones and doing the business of furnishing connections for conversation between two points, one of which is within the City and the other of which is without the City but within the state, excluding any business done for this state or the United States, or their officers or agents, shall pay a license tax of $15, but this tax shall not be required of any person or company which pays a license tax under Subsection A of this section.
[Code 1991, § 17-229; Ord. No. 00-23, 11-28-2000]
A. 
Any person rendering a service for compensation in the form of a credit agency, investment company, broker or dealer in securities and commodities or a security and commodity exchange, or mortgage banking shall be deemed to be conducting or engaged in the business of financial services, except as otherwise specifically provided under this article.
B. 
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 $50,000 in gross receipts, a tax of $25; between $50,000 and $200,000 in gross receipts, a tax of $25, plus $0.46 for each $100 of gross receipts over $50,000; over $200,000 in gross receipts, a tax of $0.46 for each $100 of gross receipts.
(1) 
Buying installment receivables.
(2) 
Consumer financing.
(3) 
Credit agencies or credit card services.
(4) 
Credit unions.
(5) 
Factors.
(6) 
Financing accounts receivable.
(7) 
Industrial loan companies.
(8) 
Installment financing.
(9) 
Inventory financing.
(10) 
Loan brokers.
(11) 
Loan companies.
(12) 
Safety deposit box companies.
(13) 
Security and commodity brokers and services.
(14) 
Stockbrokers.
(15) 
Working capital financing.
[Code 1991, § 17-231; Ord. No. 00-23, 11-28-2000]
A. 
Notwithstanding any other provision of this chapter to the contrary, direct sellers, as defined by Code of Virginia, § 58.1-3719.1, shall pay for such privilege an annual license tax based upon the total sales of such business during the preceding calendar year. Such fee shall be computed as follows: up to $4,000 in total sales, no tax shall be imposed; over $4,000 in total sales, a tax of $0.20 per $100 of retail sales and $0.05 per $100 of wholesale sales, whichever is applicable.
B. 
A direct seller must apply annually for a business license and provide copies of the signed written contract covering the direct sales activities of the taxpayer for the current year. The Commissioner of the Revenue shall determine whether the taxpayer is eligible for licensing under this section, and whether the taxpayer is eligible for the exemption of this section.
[Ord. No. 06-04, 1-24-2006; amended 5-9-2017 by Ord. No. 17-08]
A. 
An "itinerant merchant" means any person who engages in, does or transacts any temporary or transient business in the City and who, for the purpose of carrying on such business, occupies any location for a period of less than one year. Such business includes the sale or offer for sale of any goods, wares, or merchandise. A person who hires, leases, uses or occupies any building or structure, motor vehicle, tent, car, boat or public room, or any part thereof, including a hotel room, or in any street, alley or other public place, for the exhibition of or sale of such goods, wares, or merchandise, is an itinerant merchant. This term shall not apply to exhibitors at an organized event that is not open to the public.
B. 
This section shall not apply to those who sell or offer for sale to consumers, in person or by their employees, ice, wood, meats, milk, butter, eggs, poultry, fruit, vegetables, game, fish, oysters, or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale, but on such products not grown or produced by them, the license tax shall be $200.
C. 
This section shall not apply to a business which has obtained a business license from the City but which occupies a different location on a temporary basis.
D. 
Except as provided below, every itinerant merchant shall pay for such privilege an annual license fee of $200. Such fee shall not be prorated, and the license is not transferable.
E. 
The sale or offer for sale of goods, wares, or merchandise in the City by merchants at an organized event is recognized as a distinct activity. Any organization, promoter, or sponsor conducting such an event may obtain an umbrella license from the Commissioner of Revenue that will satisfy the business license requirement for business transacted by all registered merchants at the event. For any other business conducted in the City by any such merchant, the appropriate license must be obtained. The organizer shall apply for the umbrella license at least 10 days in advance of the event, using a form prescribed by the Commissioner of Revenue.
F. 
The cost of the umbrella license shall be $10 per merchant or vendor; provided, however, that regardless of the number of merchants and vendors, the cost of such license shall not be less than $50 nor more than $500.
G. 
Any itinerant merchant not exempt under Subsection B who sells or offers for sale goods, wares, or merchandise in the City at organized events whose organizers have not obtained an umbrella license shall pay an annual license fee of $25. This license shall only permit the licensee to act as an itinerant merchant at organized events.
H. 
(Reserved)
I. 
A person shall be considered a merchant at an organized event only if he or she:
(1) 
Has registered with the event organizer; and
(2) 
Only conducts business within the boundaries of the event area.
J. 
Any event organizer issued an umbrella license pursuant to Subsection D shall, within 10 days of the last day of the event, file with the Commissioner of Revenue, on a prescribed form, a final accounting of the merchants who actually conducted business at the event.
K. 
The provisions of Subsections E through J are applicable only to the activities of temporary or transient merchants, and shall not be applicable to other licensable activities, including, but not limited to, persons operating amusement and recreation parks, businesses or carnivals, and tent shows.