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Business and Professional License Tax Ordinance
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FEB. & MAR. 1963 GROSS CONTRACTS NUMBER UNDER $ 5,000.00 6 $ 5,000.00 to $ 10,000.00 3 $ 10,000.00 to $ 20,000.00 5 $ 20,000.00 to $ 50,000.00 13 $ 50,000.00 to $ 100,000.00 6 $ 100,000.00 to $ 150,000.00 8 $ 150,000.00 to $ 300,000.00 6 OVER $ 300,000.00 6 Pcl m 20 m x in m U) r < < 0 0 CD (D> I 0 rt 0 Z m O C) (D 3 m r Z �-+ � � 7 z rt v in in m m C v 0 rt- cD o Cu 3 > (1 (D 3 ( W (D (D CD -1 70 0) m Us cn in Us in O Cr) CU -4 al) -- cn -s f CD -I CD J cn rt r+ rt rt 0 CO W r in (D C 70 C) (D N n n CD (D U) rn • 3 in X D -1 7J CD CD () (D O • -• 7 7- -t -1 O 0 ci > N Cu cn -0 -0 < c) in < -1 — rt C -I r+ (D Cu 7 m e -s < n rt N (D -0 -• O to ("D O -• -0 -z O m-< N 7 C) cn v Us -s x O (D 3 (D 7 -1 0 < 7 rt 0 7 3 n rr (D N rt- O co -• rt. n In • O CL. in Q O CD CD C v 7 O L11 (D N (D (--) N 7 -1 Cu CD -vr (n 0 x -•-0 -s (D - CD -h -• to -. 0 O r 7 < 'D rr U) s7 7 c-) (D -• -s CD •• 0o C7 J 0 in c -)- 3 sn OC rt rr r 4`7 U1 n 0) 0 C) O O rt vs sn (D 0 C (D •O rr () -O -1 O • _. m C Z (D c--t 7 d 3 n C) 3 7 - (D Cu O N -< -) — N - rt rt 7J CD N 7- (D In rr 0 C) -z X 7 O SL -I 0 (D CD 3 — 0) -1 CD 111 7 7- rt (D CD > rt C 7 < C) -s U) IL < Us cn (D (D to(0 H C) -s to rt - 0 7 O CD —i v -i 7-(U —1 (D (D 7• to Cu X 111 N (D 11) r. 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(3 O O W 0 0 0 0 V NJ NJ O O U) O I O O O Ut ON l0 0 7 Projection of General Fund Budget (continued) %; (a) Based upon real property assessments and rates as follows: 1962-63 - $33.5 million @ $3.45/100 1963-64 - $36.6 million @ $4.70/100 1964-65 - $41 .0 million @ $4.70/100 1965-66 - $46.0 million @ $4.70/100 1966-67 - $50.0 million @ $4.70/100 (b) Based upon personal property assessments and rates as follows : 1962-63 - $8.5 million @ $4.20/100 1963-64 - $9.9 million @ $4.70/100 1964-65 - $11 . 1 million @ $4.70/100 1965-66 - $12.5 million @ $4.70/100 1966-67 - $13.4 million @ $4.70/100 PART 3 Application of a Typical Business License Ordinance to the City of Fairfax In order to arrive at an estimate of the total revenue which we might derive from a gross receipts tax, the rates of the City of Falls Church have been used. According to the comparisons of all cities , the rates imposed by Falls Church are moderate. The categories selected are considered the major sources and do not represent all businesses which might be included. In most cases the estimates are based upon declarations made for State licens- ing purposes. Several , however, are not taxed by the State on the basis of gross receipts and are estimated. Barber & Beauty Shops Estimated Number: 10 Estimated Receipts : $465,000 Estimated Tax: 10 Shops @$25 flat fee $ 250 Tax @$0.20/100 (over $3,000) 1 ,260 $ 1 ,510 Contractors Estimated Number: 53 Estimated Receipts : $6,000,000 Estimated Tax: 53 Contractors @$25 flat fee $ 1 ,325 Tax @$0. 18/100 (over $3,000) 10,515 $11 ,840 Commission Merchants Estimated Number: 2 Estimated Commissions : $23,000 Estimated Tax: Tax @$0.50/100 ($25 min.) $ 115 Retail Merchants Estimated Number: 181 Estimated Receipts : $39,931 ,000 Estimated Tax: 181 Merchants ($25 flat fee $ 4,525 Tax @$0. 18/100 (over $3 ,000) 71 ,065 $75,590 The following is an approximate distribution of the above total itemized according to types of businesses : ( over ) Type of Business Number Gross Receipts Tax @$0. 18/100($3,000) New Automobile Dealers 8 $12,220,000 $22,000 Auto Parts & Repairs 18 1 ,621 ,000 3,270 Drug Stores (Chain) 3 1 ,715,000 3, 150 Food Stores (Chain) 9 11 ,732,000 21 ,600 Drug Stores ( Independent) 3 411 ,000 800 Food Stores ( Independent) 4 388,000 770 Furniture Stores 2 1 ,065,000 1 ,960 Hardware & Paint Stores 9 2,209,000 4, 150 Restaurants 27 1 ,816,000 3 ,810 Service Stations & Fuel Oil 33 4, 192,000 8, 190 Clothing, Shoe, Sundry 13 1 ,476,000 2,910 Miscellaneous 52 1 ,086,000 _2,980 181 $39,931 ,000 $75,590 Wholesale Merchants Estimated Number: 6 Estimated Receipts : $4,083 ,650 6 Merchants @$25 flat fee $ 150 Tax @$0. 13/100 (over $3,000) 5,285 $ 5,435 Professions Estimated Numbers : Attorneys 81 I Doctors 26 Dentists 7 Engineers , Architects 7 Tax @$0.50/100 on estimated $3,000,000 $ 15,000 Real Estate Brokers Estimated Number: 29 Estimated Receipts : $1 ,500,000 Tax @$0.50/100 $ 7,500 Coin Operated Machines Estimated Number: 342 Average State Tax: $3.65 per machine Paralleling State Schedule; Total Tax $ 1 ,250 Miscellaneous Licenses $ 5,000 TOTAL BUSINESS LICENSE TAXES $123,240 'fLAR ()S3 . . FA ! FAX FAIRFAX * * LODUN VIENNA COUNTY CITY ALEX . ARL. F.CH . 5.65 4.50 4.70 4. 10 4.35,. 4.00 4. 30 3.. 75 3 .95 3. 13 3 .87` 3. 15 EqCHAN7'' S ,: i--! ' N, i50 1 .00 No No No No No ' Ye. 'fes • Yes , . -S..-.MENr p,,%r fl '• ' 40Y 401. 50% 40% . 507, ,-- 2 SI- 7-• ASF- Sm.E,M' RATIO ' ''.. . 33 .8% 33 .9% 43 .61, 3 .8"-/, 44-, 1,5 .000 FAM LY 1NCOMF 3 ,500 HOME 750 AUTOMOBILE PERSONAL PRR7-, 38.50 68. 14 54.27 56.78 30.75 51 .29 30.00 REAL ESTATE 74.32 223 .59 171 . 11 180.79 184.23 166. 14 187. 11 . , NCOME TAX 42..14. 47.00 47_00 47_00 47_00 47.00 4.7.00 TorAL 159.F2 338. 71 272.38 284.57 261.98 264.41 264. 11 ' 0',., FAM . v )Cr pk( T7'7-R' , 4 . 13 85. 15 ' 67.82 70.92 41 .00 62. 16 40.00 Ti1 2. 5 248.43 190. 13 200.86 204.70 184.60 207.90 N(201E TAX 112.00 112.00 112.00 112.00 112,00 112.00 112.00 r017 _ 242.71 445.58 369.95 383.-711 357..741 102.16 112, 11 FAME 20 , :.V, HONv.-. 500 b9 3 L2 .94 97.92 102 .37 61 . 50 92.92 60. 1 ',.r ES , '"T 10* 1 ' 331 .24 253 . 50 267. 81 272.94 246. 13' 277.20 22n 225.00 L , !_......._ 225,00 225.00 225.00 ,t7.2 .00 2252_0(7' ai 404•41 679. 1E 576.42 595- 18 559.44 564.05 562.20 _ . E T- :4 ON *OUSEHO FURNITUF - '- JA. PR,PERPT VAH).ES ON 1-ICCSEFOLD FURNITURE BASED ON FORMULA A.S_LESMENT IN C - NTY . F. TOWN AN) COUNT - ATE . • . . • IF(-3 Co k PROPOSED AMENDMENTS BUSINESS & PROFESSIONAL LICENSE TAX ORDINANCE BE IT ENACTED that Article II, Section 2 of the Business and Professional License Tax Ordinance be amended by adding thereto the following fourth paragraph: "This ordinance shall not apply to any person whose license would be based on gross receipts and whose total gross receipts do not exceed -$-640:40 in a calendar year. " Be it further -enacted that thi.p amendment shall be effective as of (date) L l.(J J/pig/v. L/ i /�6 5 , `V44_,r-d ` cif& el„e, • • • • XERO O XERO XERO XERCOPY COPY - COPY • { i BE IT ENACTED that Article III, Section 19, of the Business and Professional License Tax Ordinance be amended so as to delete the following and in its place and stead substitute the following: The following peddlers are exempted from the tax imposed by this section: distributors and vendors of motor vehicle fuels and petroleum products, farmers, dealers in forest products, producers of agricultural products and manufacturers, taxable on capital by the State of Virginia and distributors of manufactured goods paying a tax on his purchases. " "The following peddlers are exempted from the tax imposed by this section: distributors and vendors of i motor vehicle fuels and petroleum products; farmers; dealers in forest products; producers of agricultural products; manufacturers taxable on capital by the State of Virginia; distributors of manufactured goods paying a tax on his purchases and wholesalers selling to other persons for resale unless said wholesalers have a defi- nite place of business or store in the City. " II i I i �xr�o - XEROX �:... 67c COPY. COPYI COPY c. t BE IT ENACTED that Article III, Section 30, of the Business and Professional License Tax Ordinance be amended to include the following: " (18) For each machine used solely for the purpose of vending surface travel accident insurance policies, there is hereby levied a license tax of two dollars per year, and each such machine, for the purposes of this section, shall be regarded as providing service; and, (19) For each coin-operated massaging bed device, there is hereby levied a license tax of three dollars per year; and, (20) For each self-service dry cleaning machine, there is hereby levied a license tax of ten dollars per year; and, (21) For each vending machine used solely for the sale of plastic bags, there is hereby levied a license tax of two dollars seventy-five cents per year. " !XERO %ERO! %ERO FOR COPY. COP RO' __..__._. Y INIMMMIOW t. (("e10"--14--- BUSINESS & PROFESSIONAL LICENSE TAX ORDINANCE ARTICLE 1 - DEFINITIONS Definitions. As used in this chapter and as applied to the business , trade or occupation subject to the license taxes hereinafter set forth and not specifically otherwise taxed, the following definitions shall apply: Person. The word "person" shall include individuals , firms , copartner- ships , corporations , companies , associations or joint stock associa- tions; and it shall include any trustee, receiver, assignee or personal representative thereof carrying on or continuing a business , profession, trade or occupation, but shall not include a trustee, receiver or other representative duly appointed by a court to liquidate assets for imme- diate distribution, or a sergeant or sheriff, or any deputy, selling under authority of process or writ of a court of justice. City. The word "city" shall mean the City of Fairfax, Virginia. Gross Receipts. The term "gross receipts" shall mean the gross receipts from any business , profession, trade, occupation, vocation, calling or activity, including cash, credits , fees , commissions , brokerage charges and rentals and property of any kind, nature or description, from either sales made or services rendered without any deduction therefrom on account of cost of the property sold, the cost of materials , labor or service or other costs , interest or discounts paid or any expense what- soever, and shall include in case of merchants , the amount of the sale price of supplies and goods furnished to or used by the licensee or his family or other person for which no charge is made; provided, however, that the term gross receipts with respect to manufacturers and wholesale merchants manufacturing or dealing in articles upon which there is levied a direct excise tax by the United States shall exclude such tax excise payments to the United States Government; provided further, that whole- sale and retail dealers in petroleum products on which the State levies a motor vehicle fuel tax shall exclude such tax payments to the State from gross receipts; provided further, that retail motor vehicle dealers shall deduct trade-in allowances credited on sales of both new and used motor vehicles; and provided further, that in computing the gross receipts of licenses under Article III , Section 22 of this Ordinance, the licensees shall be permitted to claim as a deduction the amount of salaries paid to any person employed by them who is duly licensed in the same profession, under such section. The term gross receipts shall include the gross receipts from all sales made from a place of business within the City, both to persons residing within the City and to persons residing outside the City. The calculation of gross receipts for license tax purposes shall be on either a cash or accrual basis; provided, however, that the basis used Page 1 must coincide with the system of accounts used by the taxpayer and the method employed by the taxpayer for federal and state income tax pur- poses. For the purpose of computing tax under this Ordinance, gross receipts may be reported to the nearest one hundred dollars ($ ) . Gross Expenditures. The term "gross expenditures" shall mean all expenditures incurred in connection with the acquisition or lease of real property, including cash, credits , fees , commissions , brokerage charges and rentals , and all expenditures incurred in connection with the improvement or development of such property by force account , including costs of all labor involved in such improvement or develop- ment , cost of materials and supplies , equipment rental or an equivalent charge therefor if equipment is owned by the builder or developer, and any other expenditure of whatever description incurred in connection with the improvement or development by force account of such property. The term "gross expenditures" shall not include amounts expended for interest on or payment of principal of debt incurred in connection with such improvement or development work. For the purpose of comput- ing tax under this Ordinance, gross expenditures may be reported to the nearest one hundred dollars ($100.00) . Contractor, Plumber and Steam Fitter. The terms "contractor", "plumber", and "steam fitter" for purposes of this chapter shall be deemed to apply to any person or firm accepting orders or contracts for any work on or in any building or structure, requiring the use of paint , wallpaper, stone, brick mortar, wood, cement , structural iron or steel , sheet iron, metallic piping, tin, lead, electric wiring or other metal or any other material , or who shall accept contracts or orders for the construction, installation or repair of any type of heating plant or equipment, plumbing or electrical installation, in any building or structure or who shall accept contracts to do any paving or curbing on sidewalks or streets , public or private property, using asphalt , brick, stone, cement , wood or any composition, or who shall accept an order or contract to construct any water line or sewer of stone, brick, terra cotta metal or other materials , or who shall accept an order for or contract to excavate or move earth, rock or other material for foundations or any other purpose. The term contractor shall also apply to any person or firm who sells and installs storm windows , screens , canopies or other prefabricated adjunct to buildings and shall also include persons or firms who engage in landscaping, wall , terrace and outdoor fireplace construction, the construction or installation of fences of any material and any contract to construct , improve or demolish. ARTICLE II - LICENSES Section 1 Levying License Taxes. Each and every year beginning with January first of each year and ending December thirty-first following, until otherwise changed, there are hereby levied and there shall be collected Page 2 the annual license taxes hereinafter set forth in this chapter, except as otherwise specifically provided in this chapter, on per- sons conducting or engaged in any business , trade or occupation in the City hereinafter set forth in this chapter. The license tax which might be imposed upon any activity, the net receipts of which are to be applied or donated to a religious , charitable or civic purpose, may be waived by the City Council or by such other City Official whom they may designate. Section 2 Subject to Tax. Each and all of the taxes hereinafter imposed are in all cases imposed for the privilege of doing business or pursuing a profession, trade or occupation in the City of Fairfax, including all phases of the business , profession, trade or occupation conducted in the City. As to businesses , professions , trades or occupations , for which a gross receipts license is levied, carried on or conducted only in part within the City limits of the City of Fairfax by persons having no regularly established place of business therein, the tax liability shall be measured by only that portion of the business , profession, trade or occupation conducted or carried on within the City limits. As to businesses , professions , trades or occupations , for which a gross receipts license is levied, having a regularly established place of business in the City of Fairfax, where their business , profession, trade or occupation also requires the performance of certain activities without the City of Fairfax, and they become subject to and pay a licensing tax to a foreign taxing jurisdiction based on gross receipts derived from activities conducted within such foreign taxing jurisdiction, they shall be permitted to deduct such gross receipts taxed by said foreign taxing jurisdiction in arriving at their licensing basis. Proof of payment of such tax shall be furnished to the Commissioner of the Revenue. Section 3 Procedure for Obtaining License. Every person liable for the payment of a license tax under the provisions of this chapter shall make application therefor in writing to the Commissioner of the Revenue at his office. The Commissioner of the Revenue shall furnish license application forms in triplicate, which forms shall be properly and fully executed by the applicant , and shall contain such information as may be required by the Commissioner of the Revenue. No license shall be valid unless signed by the City Treasurer indicating payment thereof. The Commissioner of the Revenue shall assess such applicant or other person of whom a license is required, with the license tax required by this Ordinance and shall retain one copy of the license application form. Page 3 Section 4 Beginner's License. Every person beginning a business , profession, trade or occupation which is subject to a license tax under the pro- visions of this chapter and is based in whole or in part on gross receipts or gross expenditures , shall estimate the amount of the gross receipts he will receive or the gross expenditures he will incur between the date of beginning business and the end of the then current license year and his license tax for the then current year shall be computed on such estimate. Whenever a license tax is so computed upon the estimated gross receipts or gross expenditures , any erroneous estimate shall be subject to correction and the Commissioner of the Revenue shall assess such person with any additional license tax found to be due after the end of that license year and shall at the same time, correct the estimate for the then current license year until a full year of operation shall have been completed. In case of an overestimate the taxpayer shall be entitled to a credit upon his license tax payable the following year. Section 5 Omitted License Taxes. If the Commissioner of the Revenue ascertains that any person has not been assessed with a license tax levied under the terms of this Ordinance for any license tax year of the three license tax years past , when this Ordinance shall have been in effect for more than one year or for the current license tax year and the absence of such assessment was not due to the fraudulent intent to evade taxes on the part of the person, it shall be the duty of the Commissioner of the Revenue to assess such persons with proper license tax for the year or years omitted, adding thereto the penalty set forth in Article II , Section 12 of this ordinance. If the Commissioner of the Revenue ascertains that any person has fraudulently, or with intent to evade the payment of proper license taxes , failed or refused to obtain a proper license as required by the provisions of this Ordinance, for any one or more of the three license tax years last past , or for the then current license tax year, and the liability therefore is ascertained, such omitted or additional license tax and the normal penalty hereinbefore prescribed shall be assessed for each and every year of the three license tax years last past and for the current license tax year, for which he was assessable, together with an additional penalty thereon of fifty per cent of such unpaid license tax: and failure to obtain such license as is required by the provisions of this Ordinance shall be taken as prima facie evidence of intent to evade such taxes. Section 6 Pro~ating ._nd Transferring Licenses. Except as otherwise provided herein, all taxes shall be prorated on a quarterly basis where the person engaging in the profession, business , occupation or calling begins such undertaking in the City on or after the thirty-first day of March in any particular year. The tax on any such proratable license Page 4 shall be in an amount which shall bear the same proportion of the annual tax thereon as the period embraced between the date at which such license is issuable and the first day of January next thereafter, measured by the number of quarters or any fraction thereof, remaining in the particular year bears to the whole year. License taxes , except as otherwise provided in this Ordinance, which have been paid in full , are transferable to the assigns and successors in interest of any licensee, but in no event are such license taxes refundable. Section 7 Payment of Taxes. Taxes levied on licenses issued prior to the first day of April in any particular year may be paid in two equal install- ments where the total amount of such tax is in excess of $100.00 except as prohibited by this Ordinance. The final installment shall be due and payable on the last day of June of that year. Section 8 Refunds. The Commissioner of the Revenue is empowered to certify to the Treasurer any instances of erroneous assessments. Upon receipt of such certificate, the Treasurer is directed to make a refund based upon the certification of the Commissioner of the Revenue. Section 9 Display of License Receipts. The license receipts or other certifi- cates showing the payment of license taxes whenever imposed by the provisions of any section of this Ordinance are to be displayed in a conspicuous place at the regular place of business or profession of the licensee, in order that any officer of the City may inspect the same at any and all reasonable times. All licensees who have or main- tain no regular place of business shall either carry with them on their person or have affixed or attached to their truck, automobile or other vehicle the license receipt or certificate and promptly display the same when called upon by any officer of the City to do so. Section 10 Appeal of Erroneous Assessments. In addition to the appeal provided for by Section 58-1145, Code of Virginia, 1950, any person deeming himself aggrieved by an erroneous assessment under this chapter shall have the right to appeal at any regular business meeting to the Council for a correction of erroneous assessment of license taxes; provided, that the appeal shall be made after five days written notice given to the City Clerk and to the Commissioner of the Revenue of such appeal. Section 11 Jurisdiction of Violations. The Municipal Court for the City shall have jurisdiction of violations of this chapter. Page 5 Section 12 Penalties. All license taxes shall be due and payable at the office of the Treasurer of the City on the last day of January of each year except as herein otherwise provided for, and a penalty in the amount of ten per cent of the license tax assessed or a penalty of $2.00 whichever is the larger amount , shall be imposed for failure to pay license taxes on or before the last day of January of each year. Any person conducting without a license a business , occupa- tion or profession in the City as defined in this Ordinance, after the last day of January shall be guilty of a misdemeanor and punish- able as provided for in Section 18. 1-9, Code of Virginia, 1950. Every day such occupation or profession is conducted without a license shall constitute a separate offense; provided, that this provision shall not apply to those cases in which a greater penalty is prescribed. For failure to properly display or exhibit license receipts or refusing to show the same to any authorized officer of the City when called upon to do so, a licensee shall be liable for a fine of not less than $1.00 nor more than that provided in Section 18. 1-9, Code of Virginia, 1950. Each time a licensee fails to properly display or keep the license receipts or certificates so that the receipts or certificates may be properly exhibited, after having been either fined or warned, shall constitute a separate offense and it shall also constitute a separate offense when the licensee fails or refuses to exhibit the receipt or certificate (although he may possess same) when called upon or requested by an officer to do so after having either been fined or warned for failure to exhibit the same. The City Manager or any officer of the City authorized by him shall report such infringe- ments of the provisions hereof to the City Attorney who shall cause appropriate warrants to be issued and prosecuted. ARTICLE III - TAX SCHEDULE Section 1 Advertising: Loud Speakers on Vehicles. For each vehicle used on the streets of the City for advertising by means of a loud speaker, radio or other mechanical equipment , there shall be a license tax of $12.50 per diem, which license fee shall not be prorated. Section 2 Alcoholic Beverages. Persons in the City licensed by the Virginia Alcoholic Beverage Control Board to sell wine and beer at retail shall pay a license tax of $37.50 for "0n Premises" licenses and $25.00 for "Off Premises" licenses as a fee prerequisite for the privilege of selling such products. This tax shall not be prorated nor transferable and is levied in addition to any other license tax imposed by the City upon the licensee, including, but not limited to, retail merchants and restaurants license taxes. Page 6 Section 3 Amusements. Every person conducting or engaging in any of the follow- ing amusement occupations , businesses or trades , shall pay for the privilege an annual license tax of $25.00 on the first $10,000.00 of gross receipts and $0. 18 on each additional $100.00 of gross receipts , as hereinabove defined from the business in the next preceding calendar year; the minimum annual license tax shall be $25.00. Amusement Park Arcade or building devoted to general amusement or entertaining Auditorium Billiards or pool Bowling Alley Coliseum Furnishing closed circuit television or musical entertainment Gardens Golf driving range Miniature Golf Motion Picture Theatres Parks , Athletic Fields Riding Academy Skating Rink Other amusement occupations not specifically taxed under this ordinance Section 4 Boarding and Lodging Houses. Persons operating boarding and lodging houses by renting rooms to regular lodgers on a weekly or monthly basis shall pay an annual license tax of $10.00 and $2.00 for each room so used in excess of three. Section 5 Builders and Developers. Builders and developers who engage in building and developing on land or property owned, leased or otherwise controlled by such builder or developer, shall pay an annual license tax of $0.05 for each $100.00 of gross expenditures on the business done within the City during the next preceding calendar year. There shall be a minimum license tax of $25.00. Section 6 Business Service Occupations. Every person conducting or engaging in any of the following business service occupations , businesses or trades , shall pay for the privilege an annual license tax of $25.00 on the first $10,000.00 of gross receipts and $0. 18 for each additional $ 100.00 of gross receipts during the next preceding year; the minimum annual license tax shall be $25.00. An airport Erecting, installing, removing, storing awnings Hauling .or transfer, not in connection with taxicab business Page 7 An impounding lot Job printer, printing shop , bookbinding, duplicating processes A laundering, cleaning, pressing or dyeing establishment Leasing films for compensation Packing, crating, shipping, or moving goods or chattels for others Parking lots Public garage Research, testing and experimental laboratories Renting airplanes Renting bicycles Sign painting, window lettering, vehicle lettering Storage, all types Title insurance company U-Drive-It firm or business Vehicular advertising, electrical advertising, bus advertising, commercial advertising Other business service occupations Section 7 Canvassers and Soliciting Agents. Canvassers or soliciting agents not otherwise provided for shall pay a license tax of $25.00 per annum or $5.00 per diem, except such activities by or in behalf of religious , charitable or civic agencies as are exempted by the City Council or its designated agent under Section 1 of Article II hereof. Any canvasser or soliciting agent exempt from local licenses under the Interstate Commerce Act shall register with the Chief of Police, and any canvasser or soliciting agent failing to register shall be guilty of a misdemeanor and punishable as provided for in Section 18. 1-9, Code of Virginia, 1950. Section 8 Circus. No show, circus , carnival or other like performance shall be exhibited within the City of Fairfax until a license has first been obtained therefor, for which privilege a license tax of $150.00 per day shall be charged, and no rebate shall be allowed for rainy days. For the privilege of using the streets and highways of the City for a circus street parade, a license tax of $100.00 shall be charged, and no such license shall be issued except after a permit for said parade has been obtained from the City Manager. Any person refusing or failing to pay said license tax or taxes shall be fined not less than $100.00 or more than $300.00, and each day for which the license or licenses shall not have been paid shall constitute a separate offense. Section 9 Contractors and Contracting. Every person conducting or engaging in any of the following contracting occupations , businesses or trades , shall pay for the privilege an annual tax of $25.00 on the first $10,000.00 of gross receipts and in addition thereto, $0. 18 per $100.00 on the next $990,000.00 of gross receipts and $0. 12 per $100.00 on the next $1 ,000,000.00 of gross receipts and $0. 10 per $100.00 on the next Page 8 $1 ,000,000.00 of gross receipts and $0.08 per $100.00 on all gross receipts in excess of $3,000,000.00. The tax shall be based upon the gross receipts from such occupation or business conducted in the City in the next preceding calendar year; the minimum annual license tax shall be $25.00. No license shall be required under this section of persons licensed by another locality in the State of Virginia unless such firm has contracts in the City in excess of $25,000.00, in which event said persons shall pay on their gross contracts per- formed in the City as set forth above. Air conditioning Brick contracting, stone and other masonry Building Cement Dredging, sand and gravel Electrical Floor scraping and finishing Foundations Interior decorating Paint , paper decorating Plastering Plumbing, heating, steamfitting, gas-fitting Road, street , bridge, sidewalk, curb and gutter Sewer digging and well drilling Structural metal Tile, glass , flooring, floor covering Wrecking, moving, excavating Other contractors and contracting Section 10 Detective Agencies, Any person engaging in the business or calling of a detective and maintaining an office within the corporate limits of the City shall pay a license tax of $25.00, and $10.00 for each additional employee in excess of two. Such tax shall not be prorated. Section 11 Fortune Tellers. Any person engaging in the business or calling of telling fortunes shall pay an annual license tax of $500.00, which shall not be proratable nor transferable. Section 12 Itinerant and Distrained Merchandise Vendors. All persons bringing to and exhibiting for sale to consumers at retail within the corporate limits of the City, in temporary places or fixed places of sale, goods or merchandise of any character as bankrupt , consignee, trustee, railroad wreck, fire, slaughter stock, leftover or exposition stock or stock of like character, and all itinerate vendors doing business in the City, shall pay for the privilege a license tax of $12.50 per week and no license shall be issued under this section for a fraction of a week. " Itinerant vendors" as used in this section sh ;, 1 Page be construed to mean and include all persons , whether principal , agent or salesman, who engage in temporary or transient business in this City in one or more places and who, for the purpose of carrying on such business , hire, lease or occupy any building, structure, truck or other place for the exhibition of such goods , or merchandise including fireworks and Christmas trees. Section 13 Junk and Secondhand Dealers. Every person trading in any kind of junk, old metal , rags or other like commodities shall pay for the privilege an annual license tax of $125.00, and for each canvasser or agent canvassing the City for the purpose of buying junk or other secondhand materials , for a principal or for themselves , an annual license tax of $125.00 shall be paid for the privilege. Section 14 Laundries and Dry Cleaners , Non-Resident. Every person (other than a laundry or dry cleaning establishment located in the City of Fairfax and paying a license tax therefor in the City of Fairfax) engaged in soliciting and/or accepting clothing, rugs, or other fabrics to be cleaned, laundered, dyed or pressed for compensation, and/or deliver- ing clothing, rugs or other fabrics which have been cleaned, laundered, dyed or pressed for compensation where said person does the actual laundry or dry cleaning work outside the City of Fairfax or has any part of the dry cleaning, laundry or finishing work done outside the City of Fairfax, shall pay $200.00 for the first outlet or truck plus a license tax in the amount of $50.00 for each additional outlet or truck in excess of one. Section 15 Loan Agencies. Every small loan company as defined in the Virginia Small Loan Act , Title 6, Chapter 8, Code of Virginia, 1950, as amended, shall pay an annual license tax of $300.00, which tax shall not be prorated. Section 16 Manufacturers , Millers , Processors. Every person conducting or engaging in any of the following manufacturing, milling or processing occupations , businesses or trades , shall pay for the privilege an annual license tar. of $25.00 on the first $10,000.00 of gross receipts and in addition thereto, $0. 13 per $100.00 on the next $990,000.00 of gross receipts and $0. 10 per $100.00 on all gross receipts in excess of $1 ,000,000.00, as defined in this Ordinance from the business in the next preceding calendar year. Asphalt , or asphalt products , bricks, marble goods , tombstones Awnings , sails or tents Barrels , crates , boxes , hogsheads , veneers , veneer and wood products Beds , bed springs , cots , mattresses , any or all Page 10 Bread, cakes , pies and other bakery products Burlap, and cotton bags and barrel covers Canneries Caskets , coffins and burial vaults Cement and cement products including concrete batching Chemicals or chemical products Cigarettes or tobacco products Clothing, hose, cotton, wool , silk, textile and textile products Coffee roasting or tea blending Confections Cork products and insulating materials Corn meal , flour Dehumidifiers and electronic products Fertilizers or guano Flavoring extracts and syrups Furniture, novelties , and wood products Gypsum and gypsum products Food for livestock Ice Ice cream Manufacturing, processing and assembling steel , iron and metal products , any or all Motor vehicles or parts thereof Paints Pasteurization and bottling of milk, cream, milk products Planing and rolling mills Potato Chips , sandwiches Processing peanuts and peanut products Processing soy beans Sashes , frames , blinds , or wood products , sawmills Soft drinks , manufacturing and bottling Other manufacturers and processors Section 17 Pawnbrokers. Any person engaged in the business of a pawnbroker shall pay a license tax of $300.00 per annum, which fee shall not be prorated nor transferable. No license shall be issued under this section until a permit shall have been granted by the City Council . Each pawnbroker shall make a daily report to the police department showing the names , addresses , and the kind and terms of each transaction. Section 18 Peddlers. Any person peddling or bartering within the corporate limits of the City shall pay for the privilege an annual license tax of $25.00 for each vehicle used in such peddling, which tax shall not be prorated. Section 19 Peddlers to Dealers or Retailers. An annual license tax is hereby imposed on peddlers of goods , wares or merchandise who sell to licensed dealers or retailers , other than at a definite place of business , of Page 11 $25.00 for each vehicle used in such business. The license shall not be issued quarterly, nor shall it be transferable, nor shall the tax be subject to proration. The following peddlers are exempted from the tax imposed by this section: distributors and vendors of motor vehicle fuels and petroleum products , farmers , dealers in forest products , pro- ducers of agricultural products and manufacturers , taxable on capital by the State of Virginia and distributors of manufactured goods paying a tax on his purchases. Section 20 Personal Service Occupations. Every person conducting or engaging in any of the following personal service occupations , businesses or trades, shall pay for the privilege an annual license tax of $25.00 for the first $10,000.00 of gross receipts and $0. 18 for each additional $100.00 of gross receipts as hereinabove defined, from the occupation during the next preceding calendar year; the minimum annual license tax shall be $25.00. (a) The business of operating: A barber shop A beauty parlor A chartered club A convalescent or nursing home A dancing school A day nursery A hair dressing establishment A music studio A reducing salon A Turkish, Roman or other like bath or bath parlor An undertaker, embalmer (b) The business of: Addressing letters or envelopes Bottle exchange Cleaning chimneys , furnaces A correspondent establishment or bureau Dental laboratory Exterminating rats , vermin, termites , etc. Fumigating or disinfecting Furnishing ambulance service Furnishing clean diapers Furnishing house cleaning service Furnishing messenger service, except telephone or telegraph messenger service Furnishing statistical service Operating a kennel Operating a scalp treating establishment A photographer Physicians' registry, nurses' registry Picture framing or gilding Private school (other than religious and non-profit) Renting any kind of tangible personal property Page 12 Renting or furnishing automatic washing Supplying clean linen, coats , aprons, towels Other personal service occupations Section 21 Photographers , itinerant and non-resident. Any non-resident person engaged in the business of taking pictures or photographs and develop- ing, copying or enlarging the same, but who has no permanent place of business in the City, shall pay a license tax of either $5.00 a day or a yearly fee of $50.00, which fee shall not be prorated. Every person engaged in canvassing or soliciting for the taking, develop- ing, copying or enlarging of pictures of photographs for work to be done outside of the City shall pay a license tax of either $5.00 per day or a yearly fee of $50.00,which fee shall not be prorated. Section 22 Professional Occupations. Every person conducting or engaging in one or more of the following profession occupations shall pay for the privilege an annual license tax of $0.40 for each $100.00 of gross receipts, as hereinabove defined, from the occupation during the next preceding calendar year; the minimum annual license tax shall be $25.00. It is the intent of this section to tax individually those persons practicing a profession who are members of a partnership, firm, or corporation, or who are employees thereof. ( In the case of employees , gross receipts shall be measured by salary or commission received. As to the members of partnerships or firms, they shall be taxed only in the proportion that their respective share in the partnership or firm bears to the total "gross receipts".) A public accountant An advertising agent or firm An air conditioning engineer An appraiser or evaluator of real estate for others for compensation An architect , building designer, landscaper An artist An assayer An attorney at law An auctioneer, all types An auditing company or firm A broker, any type other than pawnbroker and loan broker listed elsewhere A bookkeeper, public A chemical engineer A chemist A chiropodist A chiropractor A civil engineer A consulting engineer A collection agent or agency A commission merchant A contracting engineer Page 13 A dentist A doctor of medicine An electrical engineer A furnisher of domestic or clerical help, labor or employment A homeopathist An industrial engineer An interior decorator consultant A land agent, rental agent A lumber measurer A manufacturer's agent A mercantile agent or agency A mechanical engineer A metallurgist A mining engineer A money lender, loan or mortgage company (other than banks, small loan companies as defined in Section 14 hereof, and Savings and Loan Associations) A naturopathist A neurologist An oculist An optometrist or optician An orthodontist An osteopath A patent attorney or patent agent A physician A physiotherapist A public relations counselor A public stenographer A publicity man A furnisher of publicity service, booking agent , concern manager A radio engineer A real estate broker A recorder of proceedings in any court, commission or other organization A refrigeration engineer A sales agent or agency A sculptor A sign painter A surveyor A surgeon A tax consultant A veterinarian Other professional occupations Section 23 Renting by Owner of Houmes or Apartments. Every person, who, as principal , shall engage in the business of renting houses or apart- ments , in the City, shall pay for the privilege of doing business an annual license tax of $0.23 on each $100.00 of gross receipts from thc rental of all apartment units or dwelling units during the next preced- ing calendar year. Persons engaged in the business of renting houses or apartments , or both, shall not be affected by or come within the Page 14 provisions of this ordinance unless such person is engaged in the business of renting in excess of two separate dwelling units. The minimum annual tax shall be $25.00. The business of renting houses and apartments as used in this section shall be construed to mean the rental of a building or a portion thereof designed for residential occupancy, including one-family, two-family and multiple-family dwellings , but not including hotels , boarding and rooming houses. The words " dwelling unit" are defined to mean one or more rooms in a dwelling house or apartment designed for occupancy by one ( 1) family for living purposes and having cooking facilities. Section 24 Repair Service Occupations. Every person conducting or engaging in any of the following repair service occupations , businesses or trades , shall pay for the privilege an annual license tax of $25.00 on the first $10,000.00 of gross receipts and $0. 18 for each additional $100.00 of gross receipts , as hereinabove defined, from the occupa- tion during the next preceding calendar year; the minimum annual license tax shall be $25.00. Any person conducting a repair service occupation in conjunction with a retail merchant's business may combine gross receipts for said repair occupation with the gross receipts from the retail merchant's business. Business and office machines repair Auto repair, engine repair of any type Bicycle repair Furniture, upholstering, repair of Gunsmith, gun repairing Nickel and chrome plating Machine shop, boiler shop Mattresses , repair of Paint shop, other than contractor Radios , refrigerators , electrical appliances , home appliances , repair of Reweaving Road machines , farm machinery, repair of Saws , tools , repair of Scales , repair of Shoe repair Tire repair Toys, repair of Umbrellas , harnesses , leather goods , repair of Washing, auto-cleaning of automobiles Watches, clocks , repair of Welding shop Other repair service not otherwise taxed Page 15 Section 25 Retail Merchants. Every person conducting or engaging in any of the following retail merchants occupations , businesses or trades , shall pay for the privilege an annual tax of $25.00 on the first $10,000.00 of gross receipts and in addition thereto, $0. 18 per $100.00 on the next $990,000.00 of gross receipts and $0. 12 per $100.00 on the next $1 ,000,000.00 of gross receipts and $0. 10 per $100.00 on the next $1 ,000,000.00 of gross receipts and $0.08 per $100.00 on all gross receipts in excess of $3,000,000.00. The tax shall be based upon the gross receipts from such occupation or business conducted in the City in the next preceding calendar year; the minimum annual license tax shall be $25.00. Persons classified under Sections 58-362 to 58-369. 1 , Code of Virginia, 1950, and complying with the terms thereof, shall be classified as merchants placing vending machines and shall pay a license tax as a retail merchant under the provisions of this section. Aircraft , or aircraft parts Antiques Auto accessory, tire, battery Auto sales , motor vehicle dealers Bakeries , caterers Bicycles Boats , motors Books , stationery Building materials Candy, nut store Cigar, tobacco, news stands Clothing, any and all Coal dealers Confectionery Custom tailor Dairy products Delicatessen Department stores Drapery, curtain, upholstery Drug Dry Goods stores Eggs , poultry Farm equipment Filling stations Fish, sea food market Floor covering Florists Fruit stores , vegetable markets Fuel dealers Furniture Furriers Garden supplies General stores Gift , novelty, souvenir Grocery Hardware Heating, plumbing , electrical equipment Page 16 Hog, grain, feed, seed Hosiery Ice Jewelry Livestock dealer Luggage Lumber goods Meat market Men and boys ' clothing Millinery Motorcycle Musical instruments Office, store, appliance supply Optical Paint , glass , wallpaper Photographic, supply, equipment All radio, or household appliances Restaurants , eating places , night clubs Second-hand stores , other than junk Scientific, medical supplies Shoes Soda fountain Sporting goods Used cars Variety stores Workmen's clothing Other retail stores and retail merchants Section 26 Taxicab Operators. Every person operating automobiles , trucks , or other powered vehicles over the public streets and highways of the City, not over fixed routes or upon established schedules , for the transport of passengers or baggage, shall pay for the privilege an annual license tax of $12.50 for each vehicle, which tax shall not be prorated. Section 27 Hotels , Motels , Motor Courts. Every person, firm or corporation engaged in the business of operating a hotel , motel or motor court , who or which shall furnish for compensation, lodging or diet to travelers or sojourners , shall pay a license tax of $25.00 on the first $10,000.00 of gross receipts and in addition thereto, $0. 18 on each $100.00 of gross receipts as defined in this ordinance from such business in the next preceding calendar year. Section 28 Motor Vehicle Carriers. Motor vehicle carriers operating on or through the streets of the City shall pay for the privilege of using the streets , roads , and routes , including bridges , an annual tax of 1/5 cents per mile for each vehicle operated within the City. Page 17 Section 29 Professional Bondsmen. Every person who shall , for compensation, become or furnish surety for any person or persons charged with a felony or misdemeanor or with violation of any city ordinance or ordinances or State law, shall pay a license tax of $300.00 per annum. Such license shall not be transferable, nor prorated. Provided; that nothing in this section shall be construed to conflict with regulatory laws governing conduct , practice or fees of Professional Bondsmen. Section 30 Vending and Slot Machines. Any person having, within the corporate limits of the City, a coin-operated machine or device of any descrip- tion into which are inserted nickels or coins of larger denominations to dispose of articles of merchandise or for the purpose of operating devices that operate on the coin-in-the-slot principle, used for gain; except as a pay telephone, shall pay for every such coin-operated machine or device, as the case may be, a license tax of $25.00 per ye,,r, which license shall not be prorated or transferable; except that : ( 1) For each coin-operated musical machine or musical device that operates on the coin-in-the-slot principle, there is hereby levied a license tax of $5.00 per year; (2) For each such vending machine as is used solely for the sale of agricultural products , soft drinks or cigars there is hereby levied a license tax of $3.00 per year; (3) For each such vending machine as is used solely for the sale of candy and operated on the premises of a moving picture or other theat - there is hereby levied a license tax of $5.00 per year; (4) For each such candy vending machine as is operated on the premise of any person conducting any other lawful business there is hereby levied a license tax of $10.00 per year; (5) For each vending machine operated on premises for which a tobacc. : retailer's license has been obtained and used solely for the sale of cigarettes there is hereby levied a license tax of $3.00 per year; (6) For each weighing machine or machine used solely for the purpose of selling shoe strings , chewing gum, peanuts , peanut candy or postage stamps there is hereby levied a license tax of $1 .00 per yeari (7) For each miniature pool table in the operation of which nickels or coins of larger denominations are used, there is hereby levied a license tax of $10.00 per year; (8) For each automatic baggage or parcel checking machine or receptacle, which is used for the storage of baggage or parcels elsa any ch f character,e ;�tacle there is hereby levied a license tax of $0. 15 per that :s operated on the coin-in-the-slot principle; Page 18 (9) For each amusement machine operated by the insertion of $0.01 there is hereby levied a license tax of $2.00 per year; ( 10) For each vending machine operated by the insertion of $0.01 there is hereby levied a license tax of $1 .00 per year; ( 11) For each vending machine as is used solely for the sale of peanuts , peanut candy and peanut butter sandwiches and cream sandwiches , and operated by the insertion of a coin or coins of any denomination, there is hereby levied a license tax of $3.00 per year; ( 12) For each washing machine there is hereby levied a license tax of $2.00 per year; ( 13) For each drying machine there is hereby levied a license tax of $2.00 per year; ( 14) For each combination machine that does both washing and drying there is hereby levied a license tax of $4.00 per year; ( 15) For each ironing machine there is hereby levied a license tax of $2.00 per year; (16) For each vending machine located on the premises of a self-service laundry and used to vend soap or detergents , there is hereby levied a license tax of $2.00 per year; and (17) For each coin change-making machine, there is hereby levied a license tax of $1 .00 per year. This article shall not apply to coin-operated machines that are used solely for the purpose of selling individual sanitary drinking cups or sanitary drinking cups and natural water, or to machines vend- ing sanitary napkins , or for the delivery of newspapers. Regularly licensed retail merchants paying retail merchants license tax on their sales at retail shall not be required to have any separate vending machine license on such coin-operated machines which are located on the premises of their place of business, Section 31 Wall Signs and Billboards. All persons engaged in the business of wall sign or billboard painting or posting or the rental of space or facilities for such signs or billboards , shall pay for the privilege an annual tax of $50.00 for each such wall sign or billboard. Wall signs or billboards shall be as defined by the Zoning Ordinance of the City of Fairfax. Such license tax shall not be prorated. Section 32 Wholesale Merchants. Every person conducting or engaging in any of the following wholesale merchants occupations , businesses or trades , shall pay for the privilege an annual license tax of $25,I'0 on the Page 19 first $10,000.00 of gross receipts and in addition thereto, $0. 13 per $100.00 on the next $990,000.00 of gross receipts and $0. 10 per $100.00 on the next $1 ,000,000.00 of gross receipts and $0.07 per $100.00 on the next $1 ,000,000.00 of gross receipts and $0.04 per $100.00 on all gross receipts in excess of $3 ,000,000.00, as defined in this ordinance from such business in the next preceding calendar year; the minimum annual license tax shall be $25.00. Automotive Chemicals Clothing, furnishings Coal , coke Commission merchants (who take title, others classed as brokers) Drugs Dry goods Electrical , plumbing goods Farm products or supplies Furniture and house furnishings Groceries and foods Hardware Jewelry Lumber, paint and construction materials Machinery, equipment and supplies Metals and metal works Other goods , wares and merchandise Paper and paper products Petroleum and petroleum products Sea Food Soft Drinks Sporting goods Tobacco and tobacco products (except leaf tobacco) Waste materials Other wholesale merchants ADOPTED: August 21 , 196 EFFECTIVE DATE: December 31 , 19E3 Page 20