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<br />provides PEO ser~,ices or tetnporar), he]p sen'ices: a "colffract emldoyee" .leoas an
<br />empk~.l,ee perfortnh~g services under a PL"O se. rvices contract or ten~porar3., help
<br />colttract: "el#tployee bene.~rs " titcans wages, salttries, pa),ro(I t~Lx'es, pa),ro[I deductions,
<br />workers' colnpensation cost.,', benefit.,', and si.dhtr e.~7~enses; "I~L:O sert,ices" or
<br />'~lrofessional entployer orgatti~afion sort,ices" means an arrangement whereby a
<br />staf.~n&. firth assutnes employer responsibility for payroll, benefits, attd other hutnan
<br />resources fitnctions with re.V~ect to entplo3,ees of a client cootpao. i, with no rcstr[ctionx
<br />or lindlotions oil the dzlratiott of ctltpht.|,ltlett[,' "PEO services colttract" tileoils {1
<br />contract pur. s'uant to which a .s'ta..f~og firot provides PEO services.fi~r a client company:
<br />"s'taf.~ng firnt" arenas any individual corporation, partnership, associotiaa, coralran),.
<br />business, trust, joint venture, or other I~gal enrit3, that prm,ides PE(} services or
<br />telttporary help services; "tentporar. t' help services" metIns an arranget.ent wh~rehy a
<br />slat. flag firth felnporariI. v a.,;~igns entph~.l,ees to support or suppletnent a client
<br />cottlpany's workforce; atul "tentporaty help sort,ices contract" means a contract
<br />pursuant to which a staffing ~rnt provides tentporat3, help sort,ices for a client
<br />coinpony.
<br />
<br /> (c) The following shall be also deducted from gross receipts or gross purchases
<br />that would otherwise be taxable:
<br />
<br /> (1) Any amount paid for computer hardware and software sold to a
<br />Federal or state government entity in the United States. provided that such property was
<br />purchased within two years of the sale to the said government entity by the original
<br />purchaser who shall have been contractually obligated at the time of the purchase to resell
<br />such property to th~ Federal or state government entity. This deduction shall not occur
<br />until the time of resale and shall apply to only the original cost of the property and not to
<br />its resale price. and the deduction shall not apply to any of the tangible personal property
<br />which was the subject of the original resale contract if it is not resold to a Federal or state
<br />government entity in accordance with the original contract obligation.
<br />
<br /> (2) Any receipts auributable to business conducted in another state or
<br />foreign country in which the taxpayer is liable for an income or other tax based upon
<br />income.
<br />
<br /> (d) In ascertaining the liability of a beer wholesaler for license taxes as a
<br />wholesaler under sections 11-21 through 11-35 and in computing the amount of license
<br />taxes as a wholesaler payable by such beer wholesaler, the first $500.000 of beer
<br />p.u. rchases shall be disregarded.
<br />
<br /> (e) In ascertaining the liability of a wine wholesaler for license taxes as a
<br />wholesaler under sections 11-21 through 11-35 and in computing the amount of license
<br />taxes as a wholesaler payable by such wine wholesaler. the first $100.000 of wine
<br />purchases shall be disregarded.
<br />
<br /> 09 Commission merchants shall be taxed only on commission income and not
<br />On total gross receipts front sales.
<br />
<br />Sec. 11-34. Exemptions
<br />
<br /> (a) The provisions of this ordinance shall not apply to non-pro~
<br />er-gani-z-at-ions, as-de{ern~ined-by~l~'~-C-omn"~sioner--of--R~ve~ue--iHe-c-ordanc~'zAvith
<br />al~ptic-abte-gifginia-and-tLedereMaw art3, person, firth, partners'hip, corporation, or
<br />organization, or activi0, thereof, which is ererapt from local license fees or ta. xzex uttder
<br />section 5& 1-37t13, C of the (,~de of I/irginia.
<br />
<br /> (b) Any person who sells or offers for sale at retail any goods, wares or
<br />merchandise as an authorized part of a public exhibition. fair, festival, promotion,
<br />recreational event, or special event, held in whole or in part on City owned property,
<br />pursuant to a permit issued by the City Manager, shall not be required to obtain a
<br />business license. In determining whether such a permit should, in his discretion, be
<br />issued. the City Manager shall consider the following factors:
<br /> I. Whether such event is sponsored by a civic, charitable, or other non-
<br />nrofit organization.
<br /> 2. Whether such event is being conducted by a local business or industry
<br />for the benefit and enjoyment of its employees.
<br /> 3. Whether such event poses any danger, actual or potential, to the public
<br />health. safety, and welfare, including, but not limited to any special traffic or fire hazard
<br />posed thereby. In .making this determination the City Manager shall consult with the
<br />City's police chief and fire chief, and any other person with any special expertise in the
<br />field of public safety, whether a City employee or otherwise, whose advice the City
<br />Manager deems it advisable to seek.
<br /> 4. Whether the issuance of such a permit would conflict or interfere with
<br />any other use of City owned property already scheduled.
<br /> 5. Whether any other special factors or circumstances exist which would
<br />be affected by the issuance of such a permit.
<br /> If the City Manager is satisfied after due consideration of all of these .rantors that
<br />the issuance of such a permit would be in the best interests of the City, then he shall issue
<br />the permit.
<br />
<br /> (c) The license tax on itinerant merehuB and peddlers shall not apply to
<br />those who sell or offer for sale in person or by their employees ice, wood, charcoal,
<br />meats, milk, butter, eggs, poultry, game, vegetables, fluits or other family supplies of a
<br />perishable nature or farm products grown or produced by them and not purchased by
<br />them for sale. A dairyman who uses upon the streets of the City one or more. vehicles
<br />may sell and deliver from his vehicle milk, butter, cream and eggs without procuring a
<br />peddlers license.
<br />
<br /> (d) Any license tax imposed on peddlers or itinerant merchants or on peddlers
<br />at wholesale shall not apply to:
<br />
<br />
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