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<br />
<br />TUESDAY
<br />
<br />JANUARY 22, 1985
<br />
<br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in
<br />regular session held on January 22, 1985, that the City of Martinsville
<br />Business, Professional, Occupational License Tax Ordinance of 1983, be
<br />and is hereby amended as follows:
<br />
<br />A. Article Ill, Paragraph 1 shall be amended to read:
<br />
<br />1. MINIMUM TAX AND VARIOUS RATES. Except as may be specifi-
<br />cally provided elsewhere in this ordinance, all persons,
<br />firms, and corporations engaged in the classes of enter-
<br />prises hereinafter set forth shall pay a local license tax
<br />of $30.00, or the rate set forth below for the class of
<br />enterprise listed, whichever is higher:
<br />
<br />(a) For contracting, and persons constructing for their
<br />own account for sale, including, but not limited to
<br />the businesses, trades, professions, occupations and
<br />callings set forth on Schedule 2 attached hereto and
<br />incorporated by reference herein, ten cents per one
<br />hundred dollars of gross receipts;
<br />
<br />(b) For retail sales, including, but not limited to, the
<br />businesses, trades, professions, occupations and
<br />callings set forth on Schedule 3 attached hereto and
<br />incorporated by reference herein, twenty cents per
<br />one hundred dollars of gross receipts;
<br />
<br />(c) For real estate and professional services, including
<br />but not limited to, the professions, businesses,
<br />trades, occupations and call ings set forth on Schedule
<br />4 attached hereto and incorporated by reference here-
<br />in, sixty-two cents per one hundred dollars of gross
<br />receipts;
<br />
<br />(d) For financial services, including finance and small
<br />loan companies, and industrial loan associations,
<br />twenty cents per one hundred dollars of gross receipts,
<br />except that every savings and loan association whose
<br />main office is located in the City shall pay a license
<br />tax of $50.00;
<br />
<br />(e) For repair, personal and business services, and all
<br />other businesses and occupations not specifically
<br />listed or excepted in this Article, a rate of thirty-
<br />six cents per one hundred dollars of gross receipts
<br />for those businesses, trades, professions, occupations
<br />and callings set forth on Schedule 5 attached hereto
<br />and incorporated by reference herein, a rate of forty-
<br />three cents per one hundred dollars of gross receipts
<br />for those businesses, trades, professions, occupations
<br />and callings set forth on Schedule 6 attached hereto
<br />and incorporated by reference herein, a rate of thirty-
<br />eight cents per one hundred dollars of gross receipts
<br />for those businesses, trades, professions, occupations
<br />
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