|
Architects
<br /> Attorneys-at-law
<br /> Certified public accountants
<br /> Dentists
<br /> Engineers
<br /> Land surveyors
<br /> Practitioners of the healing arts (the art or science
<br /> or group of arts or sciences dealing with the prevention,
<br /> diagnosis treatment and cure or alleviation of human
<br /> physical or mental ailments, conditions, diseases, pain or
<br /> infirmities)
<br /> surgeons
<br /> Veterinarians
<br />
<br /> "Purchases" shall mean all goods, wares and merchandise
<br />received or offered for sale at each definite place of business of
<br />every wholesaler or wholesale merchant, and shall not be construed to
<br />exclude any goods, wares or merchandise otherwise coming within the
<br />meaning of such word, including such goods, wares and merchandise
<br />manufactured by a wholesaler or wholesale merchant and sold or offered
<br />for sale as merchandise.
<br />
<br /> "Real estate services" shall mean rendering a service for
<br />compensation as lessor, buyer, seller, agent or broker and providing a
<br />real estate service, unless the service is otherwise specifically
<br />provided for in this ordinance, and such services include, but are not
<br />limited to, the following:
<br />
<br /> Appraisers of real estate
<br /> Escrow agents, real estate
<br /> Fiduciaries, real estate
<br /> Lessors of real property
<br /> Real estate agents, brokers and managers
<br /> Real estate selling agents
<br /> Rental agents for real estate
<br />
<br /> "Retailer" or "Retail Merchant" shall mean any person or
<br />merchant who sells goods, wares and merchandise for use or consumption
<br />by the purchaser or for any purpose other than resale by the
<br />purchaser, but does not include sales a~ wholesale to institutional,
<br />commercial and industrial users.
<br />
<br /> "Services" shall mean things purchased by a customer which
<br />do not have physical characteristics, or which are not goods, wares,
<br />or merchandise.
<br />
<br /> "Wholesaler" or "Wholesale Merchant" shall mean any person
<br />or merchant who sells wares and merchandise for resale by the
<br />purchaser, including sales when the goods, wares and merchandise will
<br />be incorporated into goods and services for sale, and also includes
<br />
<br />sales to institutional, commercial al]d indu:~trial users which because
<br />of the quantity, price, or other terms indicate that they are
<br />consistent with sales at wholesale.
<br /> C. LicenSe ReQuirement.
<br /> (a) Every person engaging in the City of Martinsrills in
<br />any business,.trade, profession, occupation or calling (collectively
<br />heroinafter "a business") as defined in this ordinance, unless
<br />otherwise exempted by law, shall apply for a license for each such
<br />business if (i) in the case of professional services, such person (x)
<br />maintains a definite office in this jurisdiction, or (y) if such
<br />person does not maintain a definite office in the Commonwealth of
<br />Virginia but does maintain an abode in the City of Martinsville, which
<br />abode for the purposes of this Ordinance shall be deemed a definite
<br />place Of business, or (ii) in the case of any other business, such
<br />person has a definite place of business or maintains art office in this
<br />city; or (iii) such person is engaged as a peddler or itinerant
<br />merchant, carnival or circus as specified in ~58.1-3717, 3718, Or
<br />3728, respectively of the Code of Virginia, or is a contractor subject
<br />to S58.1-3715 Of the Code of virginia, or is a public service
<br />corporation subject to ~58.1-3731 of the Code Of virginia. A separate
<br />license shall be required for each definite place of business. A
<br />person engaged in two or more businesses or professions carried on at
<br />the same place of busines~ may 'elect to obtain one license for all
<br />such businesses and professions if all of the following criteria are
<br />satisfied: (1) each business or profession is licensable at the
<br />location and has satisfied any requirements imposed by state law or
<br />other provisions of the ordinances of this City; (ii) all of the
<br />businesses or professions are subject to the same tax rate, or, if
<br />subject to different tax rates, the licenses agrees to be taxed on all
<br />businesses and professions at the highest rate; and (iii) the taxpayer
<br />agrees to supply such information as the assessor may require
<br />concerning the nature of the several.businesses and their gross
<br />receipts.
<br />
<br /> (b) Each person subject to a license tax shall apply for a
<br />license prior to beginning business, if he was not licensable in this
<br />jurisdiction on or before May 1 of the license year, or no later than
<br />July i of the current license year if he had been issued a license for
<br />the preceding license year· The application shall be On forms
<br />prescribed by the assessing official·
<br />
<br /> (c) The tax shall be paid with the application in the case
<br />of any license not based On gross receipts or purchases. If, the tax
<br />is measured by the gross'receipts or purchases of the business, the
<br />tax shall be paid on or before July 1 of each year·
<br /> (d) The assessing official may grant an extension of time,
<br />not to exceed 90 days, in which to file an application for a license,
<br />
<br />
<br />
|