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"Business" means a course of dealing which requires the <br />time, attention and labor of the person so engaged for the purpose of <br />earning a livelihood or profit. It implies a continuous and regular <br />course of dealing, rather than an irregular or isolated transaction. <br />A person may be engaged in more than One business. The following acts <br />shall create a rebuttable presumption that a person is engaged in a <br />business: (i) advertising or otherwise holding oneself out to the <br />public as being engaged in,a particular business; or (ii) filing tax <br />returns, schedules and documents that are required only of persons <br />engaged in a trade or business. <br /> <br /> "Contractor" shall have the meaning prescribed in <br />~58.~-3714.B of the Code of Virginia, as amended, whether such work is <br />done or offered to be done by date labor, general contract or <br />subcontract. <br /> <br /> "Definite place of business" means an office or a location <br />at which occurs a regular and continuous course Of dealing for thirty <br />consecutive days or more. A definite place of business for a person <br />engaged in business may include a location leased or otherwise <br />obtained from another person On a temporary or seasonal basis; and <br />real property leased to another. A person's residence shall be deemed <br />to be a definite place of business if there isno definite place of <br />business maintained elsewhere and the person is'not licensable as a <br />peddler or itinerant merchant. <br /> <br /> "Financial services" shall mean the service for compensation <br />by a credit agency, an investment company, a broker or dealer in <br />.securities and commodities or a security or commodity exchange, unless <br />such service is otherwise provided for in this ordinance. <br /> <br /> "Broker" shall mean an agent of a buyer or a seller who buys <br />or sells stocks, bonds, commodities, Or services, usually On a <br />commission basis. <br /> <br /> "Commodity" shall mean staples such as wooL, cotton, etc. <br />which are traded on a commodity exchange and on which there is trading <br />in futures. <br /> <br /> "Dealer'~ for purposes of this ordinance shall mean any <br />person engaged in the business of buying and selling securities for <br />his own account, but does not include a bank, or any person insofar as <br />he buys or sells s~curities for his own account, either individually <br />or in some fiduciary capacity, but not as part of a regular business. <br /> <br /> "Security" for purposes of this ordinance shall have the <br />same meaning as the Securities Act (S13.1-501 ~t S~q,) of the Code of <br />Virginia, or in similar laws of the United States regulating the sale <br />of securities. <br /> <br /> Those engaged in rendering financial services include, but <br />without limitation, the following: <br /> <br /> Buying installments receivables <br /> Chattel mortgage financing <br /> Consumer financing <br /> Credit card services <br /> Credit Unions <br /> Factors <br /> Financing accounts receivable <br /> Industrial loan companies <br /> Installment financing <br /> Inventory financing <br /> Loan or mortgage brokers <br /> LOan or mortgage companies <br /> Safety deposit box companies <br /> Security and commodity brokers and services <br /> Stockbroker <br /> Working capital financing <br /> <br /> "Gross receipts" means the whole, entire, total receipts <br />attributable to the licensed privilege, without deduction, except as <br />may be limited by the provisions of Chapter 37 of Title 58,1 of the <br />Code of Virginia. <br /> <br /> "License year" means the calendar year for which a license <br />is issued for the privilege of engaging in business. <br /> <br /> "Personal services" shall mean rendering for compensation <br />any repair, personal, business or other services not specifically <br />classified as "financial, real estate or professional service" under <br />this ordinance, or rendered in any other business or occupation not <br />specifically classified in this ordinance unless exempted from local <br />license tax by Title 58.1 of the Code of Virgi~ia. <br /> <br /> ~'Professional services" shall mean rendering any service <br />specifically enumerated below or engaged in any occupation or vocation <br />in which a professed knowledge of some department of science or <br />learning, gained by a prolonged course of specialized instruction and <br />study is used by its practical application to the affairs of others, <br />either advising, guiding, or teaching them, and in serving their <br />interests or welfare in the practice of an act or science founded on <br />it. The words profession and professional imply attainments in <br />professional knowledge as distinguished from mere skill, and the <br />application of knowledge to uses for others as a vocation, and <br />including, but without limitation, such attainments attributed to the <br />following: <br /> <br /> <br />