Loading...
12-01-1956 MinutesVIRGINIA: At an adjourned meeting of the Board of Supervisors of Chesterfield County, held a the Oourthouse on December 1956, at 7:30 Present: Mr, Irvin G.hornet, Chairman Mr. H. T. Goyne Dr. Robt. O. Gill Mr. R.J.Britton Mr. MarshallF.Driskill Absent: Mr. Stanley R. Hague, Jr. This day Mr.Fred Gray again representing a group of contractors stated that his group favored a flat fee tax on a graduated scale rather than a gross receipts tn: Certain questions were raised by others of the group of approximately twenty persons attending the session. upon consideration whereof and on motion of Mr. Britton, seconded by Mr. ])riskill it is resolved gha%. this t~oar d go into Executive session for a short period. Reconvening: Upon further consideration of the proposed license tax ordinance, Mr. Driskill made the followin~~ motion, seconded by Mr. Britton: I~e it Resolved: AN ORDINANCE, imposing certain license taxes for the year beginning January 1, 19.57, and ending. Ocemtler 31, 1957, and also for each and every year thereafter, beginning with the first day of January of each year and ending December 31 following un%il otherwise changed, for the support of the county government in order to proviate revemues to meet the demands for public services in the County; the Dayment of the county debt and in,crest,and for other county purposes and expenses; prescribing penalties for the violations of the OrdiNance; and providing for the collection of such %axes and for certain requirements and regulations as an aid thereto. I%E IT ~)R])AINED [%¥ THE BOAR~) OF SUP~RVI.~/JRs OF CHESTERFIELD 00UNTY: There shall be levied and collected for the calendar year 1957 and each calendar year thereafter until o~herwise provided by law, the following license taxes as set forth i~ this ordinance. Chapter 1. License Taxes and Rates Section 1. Contractors, Electrical Contractors, Plumbers, Steamfitters and ~peculative Builders. (a) Every person accepting or offering to accept orders or contracts for doing any work on or i~ any buildin§ or structure, requiring the use of paint, stone, brick, mortar, cement, wood, wallpaper, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead or other metal or any other building material; or accepting or offering toaocept orders or contracts to do any paving or curbing on sidewalks or streets, public or private property, requiring the use of asphalt, brick, stone, cement, wood or any composition; or accepting er offering to accept orders or contracts to excavate earth, rock, or material for foundations or any other purpose; or accepting or offering to accep orders er: contracts; to construct any sewer of stone, brick, concrete, terra or other material; or accepting or offering to accept orders or contracts to care for plo~s in cemeteries; or accepting or offering to accept orders or contracts for. building, remodeling, repairing, wrecking, razing, or demolishing any structure; or for moving any building; or for drilling, boring or digging a well; or for the installation, maintena~oe o~ repair of neon signs, or air-conditionin apparatus or equipment; or for fumigation or disinfectin~ to prevent the spread of disease; or for the eradication of extermination of rates, mice, termites, or insects, or bugs of any kind; shall be deemed to be a contractor, whether s[tohwork is done or offered robe done by day labor, general contract or sub- contract · (b) Every person engaging in the business of accepting or offerin~ to accept orders or contracts for doing any work on or in any building or premises, involving erecting~, in.ailing, altering, repairing, servicing or maintaimin~ electric wiring, devic'es or appliances permanently connected to such wiring; or the erecting, repairing, or maintaining of lines for the transmission or dis- t~ibu~ion of electric light and power, shall not be deemed robe a contractor as defined in this section, but shall be deemed to be an electrical contractor and shall pay for the privilege of conducting the business of an electrical con%racier the same license tax as that of a contractor, which~hallbe computed in the same manner, on the same basis, and a't the same schedule of rates as the license tax imposed by this section upon contr~ocZors ~enerally. Every person engaged in business as an electrical contractor making application for a license to conduct his business in ~he ~County of Chesterfield under this section shall, before the license tax shallbe paid and the license issued, execute and delive~ a bond payable to the County of Chesterfield in the sum of One Thouaand Dollars ($1,000) with corporate surety approved by the Commonwealth's Attorney and conditioned to indemnify and sa~e harmless the said County as well as anj other person, from allexpense and damage that may be caused by any negligent, defective or inadequate work done in the said County under their said license. The bond when approved by the Commonwealth's Attorney shall be filed with the Commissioner of R~venue. (c) Every contractor for the privilege of transacting business in this County, including the performance in the County of a contract accepted outside this County, shall pay a license tax equal to $25 and one per centum of the gross amount, of ~11 fees received from contracts accepted on a fee basis, and one twentieth of one per centum of the gross receipts from all contracts accepted on a basis other than a fee basis. (d) It is especially provided, however, that no person that engages in the business of a plumber or steamfitter shallbe deemed to be a contractor as defined by this section by reason of or with respect to the conduct of the business or plumbing or steamfitting; but every such person shall paF f~r the privilege of conducting the business of a plumber or steamfitter a l~ce~se tax, computed in the same manner, on the same basis, and at the same s~hedul8 of rates, as the license ~ax imposed by this section upon contractors' generally. (e) Every person engaged in the business of erecting a building or buildings for the purpose of selling or renting the same and making no contract withe duly licensed contractor for the erecting of said building, whether or no~ such person contracts with one or more duly lionesed contractors for one o~ more portions, but does not contract with any one pePsop for all of ~he work of erecting any one of said buildings, shall be deemed to be a speculative builder and for ~he privilege of trsnacti~g business in this county, shall pay a license tax equal to $25 and one twentieth of one per centum of the entire cost of er.cfi the buildings, exclusive of the ~alue of the land. No person who is duly license, as a contractor u~der paragraph (b) of this section and who is alsoengaged in%he business of speculative building for which a license %as would be otherwise prescribed by this paragraph, shallbe liable for a separate license, assessab'le under this paragraph, but every suchperson shall include in the basis for the tax %o be computed under paragraph (b) all of ~he costs of erecting said speculative buildings, exclusive of the value of the land, which costs shallbe considered as a par%of ~he orders or contracts accepted by the taxpayer in computing the tax- paye~9, s contractor's license tax. (f) Every license of a contractor, elect, rical contractor, plumbing or steamfitting contractor, building wrecker, and for a speculative builder, shall designate the reKula~ office or place of business in the County, if there be one, as the specified house or definite plgce at which the business is conducted~ if there be ~o such regular offica or place of business [n the County, but such person is %rendering business in the county, then such license shall designate the residence or place of business of the ~axpayer wherever it may be and also %he first place in the county at which work is to be performed as the specified house or difinite place at which~he business is robe conducted. (g) Every ~icense issued under thi~ section shallbe ~ood throughout the county. (h) Every contractor, electrical contractor, plumber and steamfitter, building wrecker, and speculative builder who proposes to do w6rk ~n the County of Chesterfield, for which a permit must be obtained from, or contract let by a department, bureau or officer of the County of Chesterfield, shallupon making application for such permit, or upon the award of such contract, exhibit to the proper county official the county license authorizing ~im to engage i~ the business for the year in which the permit is'applied for, or in which such c~ntract is awarded, and shall furnish to that official and to the license inspector a list of his subcontractors, and if any or all of such subcontractors have not been closed or awarded at the time of applyin~ for said permit oP award of said contract, he shall furnish such list in writing immediately upon awa~din§ ~he subcontract or contracts, and he shall not allow the work under any sub- contract to proceed until the subcontractor shall have exhibited to him his county license to do such business in the county of Chesterfield for the current year. (i) ~hen a contractor, electrical Contractor, plu;nb) ng or steamfittin§ contractor, building wrecher or a speculative builder as defined in the fore para~raphs, shall have paid a local license tax to any city, town or county in which his principal office or branch office or offices may be located, shall be exen~t from the payment of additional license tax to the County of Ct for conducting any such business within the confines of this county except where the amount of business done bY any such person in this county, exceeds the sum of $25,000 in any year in which.vent, the said person shallbe liable for %he tax as provided in the preceding paragraph as well a~ all other provisions of this section. The Commissioner of Revenue shall have the power to require . such periodic reports as he may deem necessary of all persons claiming exemption u~der this sub-section. The exemption mentioned in this sub-section shall not aff.e~t in any .%her way the requirements of this section. In computing the license tax of a con~ractor, electrical 'contractor, plumbing or stoamfittin~ contractor, building wrecker or speculative builder whose principal office or branch office or offices are located in the County of Chesterfield, there shallbe exempt from the basis of taxation, the amount of business done in any other city, town, or county upon which a local license tax has been ass.seed as provided in %he 'Code of Virginia, Section 58-Z99. (~) Every person who shall engage as a contractor, buildin~ wrecker, electrical contractor, plumbing or steamfitting contractor or speculative builder as defined in the foregoing paragraphs shall be required to register with the County of Chesterfield,s Registration ~oard fo~ his respective business before engaging in such business in the county and suchregist~ation shall be required whether or not he is sub~ect to a reveuue tax as provided in Section 1, a, b, c, d, e. f, g, h and i. Contractors, i~nilding wrechers, and speculutive builders shall register with the ,,County of Chesterfield Centfactor's Registration Board," Electrical Contractors shall registe with ,,County of Chesterfield Electrical Contractor's Regt~tration Board", Plumbing and Steamfittkn~ Contractors shall register with the ,,County of Chesterfield Plumbing and Steamfitting Contractor's Registratio~ Moard." Each ~f the foregoing boards shall consist of three msmbers, one of whichshall be the Building Inspector who shallserwe as Secretary and General Ad~khistrator for the respective boards and the other two members shall be appoint by the Board of Supervisors. It shellbe the responsibility of the res~cti=e boards to re~ister perso~ coming under their jnrisdiction ba~ed upon application and other ~idence showing the ability of the applicant and his proficiency to e~gage tn the particular trade or business for which be seeks registration. making a~plication, the applicant shall be required to ~ive a statement of ex- perience, previous employment and to undergo either a written or o~al exami~fftion to determine his knowledge of the particular trRde. Each of the boards shall establish the standards,~of qualifications and examination tobe required in the case of persons registering with County of Chesterfield Registration ~ards for contractors, building wreckers and speculative builders, it is permissable that a~ examination be omitted, if in the judgment of the Board, o~e is not necessary. The Boards having responsibility for the registering electrical,plumbing and steamfitting contractors shall require an examination except, however, in the case of any person registered with the City of Richmond and duly licensed as an electri plumbing or steamfitt/n~ contractor, such examination will not be required for the trade for which he is licensed with the City of Richmond, pro~ided he produces such certificate or license. Every contractor, building wrecker, electrical, plumbing or steamfittin contractor, or speculative builder who is found qualified by one of. the registrati boards to which he makes application, s~ll pay to the Treasurer of Chesterfield a fee of ~10 annually for the privilege of registering or re-registering as the case may be. Such fee tobe paid upon certification from the respective regi- stration board that such pereon is qualified. In event such persons having paid an annual reg/steration fee of S10 is subject to or shallbecome subjec~ to a reeenue tax as provided ~n one of the 'paraEraphs of section 1, during the year, th amount of fee so paid sha.llbe credited against the amount of the revenue license tax due. The amount collected in fees for registration o~ re-regia~tion, shall be credited to the general funds of the county and shall help defray the expense incident to the administering of the Registration Boards, the cost of examination and e~y other incident expense in making building, electrical, plumbin~ or steam- fitting inspections. Any revenue derived by any portion of this section shall in no way be considered as being in lieu of any other fe~eor charges mede for building permits electrical, plumbing of steamfitting permits, which permits shall be required for each individual job and such charge or ~chedule of charge for the permit and i~spections will be as provided in the building code, Section 2. Public Swimming Pool or flake On every person operating a public swimming pool or lake where admission charges are made, there shall be a license tax of $10 and twenty hundredths of one per centum of gross receipt~ in excess of $10.00 of gross receipt s. Section 3. Dance flails and Night Clubs. Any place where dancing is permitted to which an admission fee is charged or for which compensation is in any manner re'oeived either directly, or indirectly for the privilef:e of dancing, shallbe deemed to be a dance hall. Every person operating a d~,nce hallas herein defined, by leasing the dancehallto others shall pay a license tax of $100.00. Every person conducting a dance in a dance hallfor which an admiSsi charge is made, except for benevolent, charitable or educational nurposes, shall pay ~ license tax 6f $100.00o Every person engaged in the business of operating.a nlace where foci or drinks are dispensed and exhibitions, performances or other forms of enter- tainment are provided and dacning is permitted, shallbe considered to operate a night club and shall pay a license tax of $100.00. The.providing or furnishing of music by an orchestra or band of any type shall be considered a form of entertainment under this subsection. Before any license may be issued under this section, the person applying for such license must show evidence of having secured a dance permit from the Circuit Court of the County of Chesterfield as provided by Section 18-3I% of the Code of Virginia, and if at any time during the license year such dance permit shall be revoked ~y the Court, then this license shallbe rendered nulland void. 5ection 4. Motion Picture Theater On every person engaged in the business of operating a motion picture theater for compensation except for benevolent, charitable or educational purposes, there shall he a license tax of $10 and twenty hundredths of one per centum of gross receipts in excess of $10,000 of gross receipts. Section 5. Theatrical, Pubilic Performances, Exhibitions, etc. On every theatrical performance or any performance similar thereto or any panorama or public performance or exhibition of any kind including, but no limited to, professional competitive athletic performances, automobile, horse, dog or animal race or automobile drivin§ or stock race, except for benevolent, charita ~e or educational purpose~, there shallbe a license tax-of $20.00 for eac[ ~d ;al, ~n ,and every day of the exhibition or performance. Section 6. Bondsmen Every person who shall, for compensation, enter into any bond or bonds for others, whether principal or surety, shall pay a li~nse tax of $10.0.00, No such nrofessional bondsman shall enter into such bond or bonds in this County un%il h'e shall have obtained a license. No such license shall be issued by the Commiesioner of Revenue antil the applicant shall have first obtained a certificate from the Judge of the Circuit 0curt for each year in which he is to b~ licensed, showing that he is a person of good moral character, nd entitled robe so licensed. Every person licensed under this section shall be subject to the pro- visions of Section 58-371.2 of the Code of Virgini& and required redo all things required by that section. No a~ent for any professional bondsman qualified under this section shallaft as such agent until he shallhave first obtained a certificat from the Judge of the Circuit Court for each year in which he is to be licensed showin~, that he is a person of ~,ood moral character and entitled to act as a~ent for such bondsman, Nothing in this section shallbe construed toapply to ~;uaranty, indemnity, fidelity, and security comDanies doing, business in Virginia under the provisions of Section 38-331 of the Code of Virginia. Such tax shall n be prorated nor such license bs transferable. Section 7. Borer. Kcs - Alcoholie-])efinitions. (a) The followin~ terms whenever used or referred toshall have the followin~ meanin~: 1. The term" ~%lbo~olic beverage, es" shall ~nclude the definition ther~ contained in the Alcoholic Hevera~e Control Act and shall include beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor, and fruit ~uioes containin~ one-half of one per centum or more of alcohol by volume a~d not more than three and two tenths per centum, of alcohol by weight. 2. The terms "alcohol" and "spirits" shall include the definitions thereof contained in the Alcoholic BeveraKe Control Act. D. The term ~ wine,' shall include the definition thereof contained in the Alcoholic BeveraKe Control Act and shall include wine and similar fermented vinous liquor and frui~ 3uioe containinK one-half of one per centum or more of aloohol~ by volume and not more than thrace and two-twenths, per centum of alcohol by weiKht. ~. The term "beer" shall include the definition thereof contained in the Alcoholic Beverage Control Act and shall include beer, la.er beer, ale, porter and similar fermented malt liquor oontainin~ one-half of one ~er centum or more of alcohol by volume and not more than three and two-tenths.~iper centum of alcohol by weight. Each person who shall enf;aF, ed in th~} business of manufacturing, bottling, wholesalin~ or retailing aloohblic beverages shallobtain the licen.~e or' licenses hereinafter more speoifi.cal]y prescribed and shall pay therefor,~,the license %axes heneinafter assessed. (b) Manufacturer's License (J~evera~es). 1. Distillers~ licenses shall authorize the licensee to manufactu] alcoholic beverages, other than wine and beer, and to sell and deliver or ship the same in barrel~ bottles or other closed containers; provided~ however, that no ,license shallbe required of any distiller manufacturin~ not more than five thousand ~allons of at)y such alcoholic beverages durin~ any license year. Each licensee under this subsection shall pay an annual license tax of $300.00. Z. Winery licenses shall authorize the licensees to manufacture wine and to sell and deliver or ship the same in barrels, bottles, or other closed containers. Each licenses under this subsection shall pay an annual license tax of $150.00. 3. }~rewary Licenses shallauthorize the licensees to manufacture beer and to ~ell and deliver or ship the same in barrels, bottles, or other closed containers. Each license under this subsection shallpay an ann~al license tax of (c) Bottlers' Licenses (}%eye,ages). 1. Licenses for bottlers of beer shallauthorize the licensees to acquire and receive deliveries ~n~]shipments of beer in barrels or other closed containers and to bottle, sell and deliver or ship the same. Each licensee under this subsection shall ~pay an annual license tax of $300°00. (d) Wholesalers' Licenses (}Severa~.~es). 1. Wholes.lo, beer licenses shall authorize the licensees acquire and receive deliveries and shipments of beer and to sell and deliver or ship the same in barrels, bo~tles, or other closed containers. Z. Wholesale Wine licenses shallauthorize the licensees to acquire arid receive deliveries and shipments of wine and to sell and deli~rer or ship the same in barrels, bottles, or other closed containers. 3. Wholesale Dru~iests' lice,,ses shall authorize the licensees t,, buy alcohol and sell and deliver or ship the same to druggists for the purpose of compoundin~ and resale. ~. Each licensee under this subsection shall pay an annual licens, tax of $16'o0. (e) Retailers' License (Beverages) 1. Hotels - Wine and/or Beer Li menses. The licenses issued under this subsection shall authorize the licensees to sellwine and/or beer at ~etail only and not for resale. Each licenseee under this subsection shall pay an annual license ~a~ of 520,00, 2. Restaurants - Wine and/or Beer Licenses. The licenses issued under this subsection shall authorize the licensees to sell wine and/or beer at retail oqly and not. for resale. Each licensees under this subsection shall pay an annual license tax od ~20,00, 3. Clubs - Wine and/or F{eer Licenses. The licenoes issued under this subsection shall authorize the licensees to sellwifie and/or beer at retail only and not for resale. Each license under ttlis subsection shall pay an annual license tax of $20.00, 4. l)ruggists licenses shall authorize druggists to sell alcoholic beverages only for medicinal purposes and only gpon written prescriptions of physicians; provided, however, that nothing contained herein shall prevent any druggist from selling alcoholic beverages in accordance with the terms of any other license which may be issued to him under the provisions of this section, 5- Licenses for retailers not herein otherwise,.Cla~sified. ' The licenses issued under this subsection shall authorize the licensee to sell wine and/or beer at; retail only and not for resale. Each license under this subsecti( shall pay an annual license tax of ~. Licenses for re'{ailers within the enclosure of baseball parks, stadia and fair grounds or other similar places. The licenses issued under this subsection shall authorize the licensees to sell wine and/or beer at retail only and not for resale at more than one place within the enclosure of baseballparks, stadia, and fair grounds ox- other similar places or enclosures, Each licensee under this subsection shall pay an annual license tax of (f) No license shall be issued teeny person unless such person shall have secured or shall secure simultaneously therewith the proper State License provided by law. No license issued under this section shallbe assigned or transferred but maybe amended toshow a change in the place of business, Each license issued shall designate the nlace where the business of the licensee willie conducted and a separate license shallbe required for each separate place of business. Section 8. Utility and Service Companies. (a) Every person engaged in the business of furnishing water or sewage collection or disposal, shall pay for the privilege an annual license tax equal to one-half of one percentum of the gross receipts of the business accruing to such person from such business i~ the County of Chesterfield. Every person engaged in the business of furnishing water or sewage collection or disposal not having available adequate or acc6rate records of the gross receip' of the business accruing in the County of Chesterfield or who shall elect on his own accord to do so, shall'pay a license tax equal to 18¢ for each and every house or equivalent houses when such buildings are so classed, whether served for whole or part of a year. The license tax when J)ased on the number of houses or equivalent houses or b[~ildin~s when so classed sha~lbe a minimum of (b) E cry person engaged in the business of furnishing heat, light, power and gas in ~he County ~f Chesterfield shall pay for the privilege afl annual license tax of one-half of one per oentum of the gross receipts derived f~om within the County of Chesterfield, excluding, however, suchsservices furnished Federal, State and local public author/ties, its officers or agents, sales for resale to other electric ptilities and sales for industrial purposes. Sales of heat, light and power for industrial purposes shall mean sales to any person engaged in manufacturing, minimg or processing havin~ a contract demand of ]00 KW or more, (~) . Any person engaged in the telephone or telegraph business in the County of Chesterfield for the privilege of doing business in the County of Chesterfield but not including any business done to or from points without the State and not in%lu~ing any business done for Federal, State and local public attthorities, its officers or agents, shallpay a license tax equal to one-half of one per centum of the gross reeeip~ of the business from local exchange service within the Coqnt~ of Chesterfield. 5ection 9, Junk Dealers, Canvassers, Dealers in Second Hand Paper, (.a) Every ~unk Dealer shallpay for the privilege of transacting business the sum of $50.00 and for the privilege of doing business at other premises than that designated &p the license, the sum of $25.00 gnd for the privilege of appointing canvassers for the purpose of buying any junk or other matter or things for any such Junk Dealer or for sale to a Junk Dealer, the sum of $25.00 for each canvasser appointed and licensed. Every dealer in second hand paper ~ho is not a licensed junk dealer sahll pay for the privilege of transactin~ business as such the sum of $50.00 and for the privilege of doing business at other plac s than that designated in the license, the sum of ~25.00 and for the privilege of appoinEing canvassers for the purpose of bnying second hand paper for any such dearer'or for sale to such dealer, the su~ of $25.00 for each canvasser appointed and licensed. Every person having paid the tax required to canvass for junk or second hand paper shall be pro- vided a license %in or ta~ which shallbe attached to the vehicle [~sed by the mn~asser. Every person canvassing for junk or second hand paper in the County of Chesterfield shallbe subject to a canvassers~ license whether licensed else- where or not, Section 10. Automobile Graveyard. (a) The term" automobile graveyard" as used in this ordinance 'shall mean any lot or piece which is exposed to weather and upon which more than five motor vehicles of any kind, incapable of being operated, are placed, located or found. (b) Any person establishing and/or operating an automobile graveyard shal pay a license tax of $100.00 per annum, which license shal]be non-tra~sferrable and there shallbe no proration for any portion of the year. ~ection II. Palmistry, Phrenology and Fortune TelIing (a) .Every person engaged in the ocouptation of a fortune relier, palmist astrolo~ist, numerologi~t, clairvoyant, cranilogist, phrenologist, a card reader, spiritual read or advisor or in any other manner pretending to tell fortunes, or pretending to disclose mental faculties of individuals, for any money, gift, grafuity or other reward, within the County of Chesterfield, shallpay a license tax of $300.00. (b) No such license shallbe granted to any person except upon a certificate of the Chief of Police that such person has appeared at police headquarters and has been photographed, 'had his or her fingerprints taken, and ~,iven such general description of t~imself or herself as is require~ by the Chief of Police and has presented to him a certificate si~ned by five citizens ~f %he County of Chesterfield th~,t such person is of good character and honest demeanor and has resided in the County of Chesterfield for at least eighteen months prior to the grantin~,~ of such certificate and except and until the Chief of Police shall be'satisfied from his own knowledge, or from an independent investiF, ation to be f~ade by him that the statements contained i~ the certificate required robe sic, ned by citizens of the County of Chesterfield are true. Upon present~tion of said certificates to the Commissioner of Revenue by any such applicant, the Commissioner of Revenue shall issue a license in which shall be stated the day, month and year on wbichthe license expires~ and upon the payment of the license tax and issuance thereof a duplicate shallbe transmitted to the Chief of Police. (c) Nothing contained in this section shal]be construed to apply to persons pretending to tellfortunes or practicing palmistry, phrenology or craniology in a regular licensed %hca%er, as Dart of any show or exhibition presented therein, or as a party of any play, exhibition, fair or show presented or offered in aid of any benevolent, charitable or edtlcational purpose. Section 12. Slot Machines. (a) Every person having anywhere in the County Of Chesterfield a slot machine of any description into which are inserted coins of any denominationi that dispose of articles or merchandise or for the purpose of operating devices that operate on a coin-in-the snot principle, used for gain, except pay telephones and machines used solely for the purpose of selling individual sanitary drinking cups or saaitary drinking cups and natural water at 1~, shallpay the following license taxes: For each wei~hin~ machine and each machine used solely for the 'purpose of selling shoestrings or postage stamps, $1.00. For each machine used solely for the purpose of selling chewing gum, nuts or candy operated by the insertion of pennies, $l.00. For each machine used solely for the purpose of soiling chewin~ gu~, nuts, peanut butter sandwiches, creme sandwiches or candy operated by the insertion of nickels, $3.00. For each machine operated on premises for which a merchants license and state tobacco retailers' license have been o~tained, used solely for the purpose of selling cigarettes, $3.00. For each coin operated musical device or musical machine that operates on the coin-in-the slot principle, $5.00. For each vending: machine used solely for the sale of agricultural products, soft drinks, or cigars, For each receptable of automatic baggage or parcel checking machines or receptables, used for the storage of baggage or parcels of any- character, operated bN the coin-in-the snot principle, 25¢. For each d%her vending and/or amusement machine or ~ame of skill opera%ed by the insertion of pennies, $2°00° each coin operated radio and/or television, $1.00. ~or each other ~ending ~nd/or amusement machine or game of sk~ll operated by the insertion of coins of any denomination larger than pennies, $25.00, (b) The licenses herein provided for are not transferrable and shall not be prorated. The total license tax assessed in this section~ shall be paid in one sum at the time the ]ioense is issued. (c) Nothing contained in this ordinance shallbe construed as permitting any person, firm or corporation to keep, maintain, exhibit, 'or operate any slot machine or other device the operation of which is prohibited by law. (d) The commissioner of Revenue shall, before issuing any ]icons. under this ~)rdinance, require the a~plicant to state on oath that no element of chance enters into the operation of the machine for which a license is desired, (e) The Commissioner of Revenue shallprovide annually stickers, tags or stamps, of such color and design as he may designate to evidence the payment of the license tam herein prescribed and such stickers, tags or stamps shal]be attached and securely fastened to each slot machine so that same sha llbe %asily seen and shall be kept attached to each machine throughout the license year. (f) It shal]be unlawful for any ~roprietor, owner, o~erator, bail.e,, licensee,or custodian of any slot machine other than a vending machine which does nothing but vend merchandise and except machines which pro~ide service only, knowingly to permit any person under the age of 1~ years to operate the ~ame. (g) It shall be unlawful for any person other than one duly licensed as a slot machine operator to have on his premises or on any premises under his control or to keep or place or per,it tube p]a~ed or kept on such premises, any machine or device for which a license is required by this section, unless such machine or device has been licensed and the proper license tax paid therefor and a sticker, tag or stamp provided for attached and s~curely fastened thereto, (h) The provisio.s of this section shall not be applicable to vending machines operdted by p~rsons who have complied with the provisions of section 58-364 of the Code of Virginia and have furnished the Commissioner of Revenue with a list of the locations where such machines are operated. Section 13. Slot Machine Operator (a) Every person engaged in the business of repairing, selling, leasing, renting or otherwise fumishing a alot machine or slot machines to others or placing a slot machine or slot machines with others, shall be deemed a slot m~,chine operator. Every slot machine operator Shall. pay a license tax equal to $100.00. The license tax imposed by this section is not in lieu of but in addition to the license tax imposed in this ordinance on slot machines or the custodian of premises where slot machines are located. (b) The provisions of this section shall not be applicable to persons qualified tinder section 58-3~? of the Code of Virginia, nor to those persons exempt tinder section 58-359 of tho Code of Virginia. CIIAPTER 2. GENERAL PROVISIONS Section 1. Licenses Generally There s!~allbe levied and collected for each. license tax year or for such other period of time as may be specifically provided herein, the license taxes as set forth in Chapter 1 of t~is Ordinance. Each and allof the taxes herein above imposed in allcases imposed upon the privilege of doing business in the County of Chesterfield, including all phases and activities of the business, trade or occupation conducted in the County. Whenever a license is specially required by this ordinance, it shall be unlawful without a l i~nse to engage in such business, employment or profession. Section 2. Definitions. The following words and phrases, when used in thisordinance shall have the following mean~, except where the context clearly indicates a different meaning, or there is an express provision to the contrary: (a) Person-The work "person" shall include individuals, firms[ partnersh: associations, corporati~ns, and combinations of individuals, of whatever form or character. (b) Gross ~eceipts of the Business - The phrase ,, gross receipt of the business" shall mean the gross sales of merchanidse and the gross receipts of the business, occuptation, or profession from allearnings, fees, Commissions, brokerage charges and rentals, and from all,income whatsoever arisin~ from or growing out of the conduct of the business, occupation or profession licensed in this Ordinance during the license tax year immediately preceding the license tax year for which the tax is being computed, without any deduction whatsoever, unless otherwise expressly provided. If any part of the gross ~eceipts arises out of the condudt of the business, occupation or profession outside of the County, it shall nevertheless be included in the basis of the license ta~ for the privilege of conducting the business, occupation, or profession within the County. (c) Entry fee- ~he phrase "entry fee" shall mean the fixed sum prescribed by a particular section of the chapter robe 6sod along with a prescribed per centum of another figure in determining the amount of the license tax to be assessed under the particular section. Section ~. License Tax Year Each l~cense tax year shall commence at the time when the license first becomes assessable and shall expire on the thirty-first day of December following the day when said license first becomes assessable, section t~. Beginners. Every person beginnin~ a business, oaoupation, or profession which is subject to a tax equ~I to an entry fee and a per centum of the ~ross receipts of the business shall estimate the amount of the ~ross receipts of the bus,ness .ch he will receive between the date of beginning business and ~he end ~he ~hen current license tam year, and the license tax on every such person beginning business shallbe a sum equal to the e~ry fee ~'nd ~he per centum of that estimate prescribed by t;he particular section of this Ordinance apr ~o such business. Every person whose business, occupation or p~ofess~on is subject to a tax 'equal ~o an entry fee ~nd a per centum of the ~ross receipts of the business and who was licensed for only a part of the next preceding license tax year, shal; estimate ~he amount of the gross receipts of ~he business which he will receive during ~he then curren~ license tax year, and ~he l~cense ~ax on every such taxpayer shall be a sum equal ~o the entry and the per centum of that prescribed by the particular section of this Ordinance applicable to such busies occupation or profession. Every person beginning a business, occupation or profession which subject to a tax equal to an entry fee and a per centum of a basis other than ~ross receipts of the business, shall esti~te the amount of the applicable tax base for ~he period between the date of beginning of business and t~e end of the then current license tax year and the tax for that year shall be an amount equal to the entry fee and the per centum of that; estimate at the rate prescribed by the applicable section with respect ~o the business. Every person whose business, occupation or profession is subject to a tax equal to a~ entry fee and a per centum of a basis other than the cross receipts of tt,e business, and who was assessable for only a part of the then uext preceding license tax year, shall, estimate the amount of the applicable tax base for the then ctlrre~t license tax year and ~he license tax on every such ~axpayer shaI1 be a su~, equal to the entry fee and the per centum of estimate prescribed by the particular section of this Ordinance applicable to such business, occupation Or profession. Every estimate made in accordance with the foregoin~ provisions : shall be subject to correction by ~he Commissioner of Revenue a~ the close of the license tax year so that the'final correc~ ~ax shallbe computed upon the basis of the actual amount of the applicable tax base at the end of the license tax year. ivory person whose bus[ness~ occupation o~ p~o~ess[on is subjec~ ~o ~ax equal ~o an entry fee and a per censure of ~he ~ross ree~ip~s of the business and who conducted ~he business~ occupa~[on~ or profession for the en~i~e year l~& shall use ~he amoun~ of ~ross receipts for the year ~56 as ~he basis estimate for ~he amoun~ of ~ross rece[p[s for ihs ~ax ~ear be~[nnin~ January 1~57 and such amoun~ shall be adjusted ~o ~he actual amoun~ of'Cross a~ ~he end of ~he ~ax year~ ~he same as in ihs case of Every person whose busineas~ occupa~on~ or pro,ess[on is subjec~ [oa ~ax equal ~o an entry ~ee and a "p'er censure of a basis o~her ~n ~he ~ross receipts of ~he business and who conducted ~he business~ occupa~ion~ o~ profess/o for ~he entire year 1~56 shall use ~he amoun~ of a basis o[ber ~han ~ross rece[P~ for ~he year 1~5~ as ~he basis of estimate ~o~ %he amaun~ of a basis o~her tha~ ~oss receipts for ~he lax year be~innXn~ January ~ 1~57 and such amoun[ shall be adjusted ~o ~he actual amoun~ of a basis of o~her ~b~n ~ross receipts odd o~ ~he ~ax year~ ~he same as in the case o~ beginners. Section 5. ~eriod fvr ~hich License issued. No license shallbe issued under,his O~dinance for a period beyond ihs end of ~he curren~ license ~ax year and unless o~her~ise expressly provided every license issued ~nder ~h[s Ordinance shall expire at ~he end of ~he license ~ax year. Section ~. Designation of Place of Every license ~o en~a~ in any business~ occupa~[on,/profession unless expressly au~horised elsewhere or o~herwise by law~ shall designate ~he place of such bus[ness~ occupation o~ profession a~ some specified house or o~her definite place ~[~h[n ~he County of Chesterfield. En~acin~ in any such business~ occupation or profession elsewhere ~an a~ such house plade~ Unless expressly authorized elsewhere or o~herwise by la~ shall cons~[~u' a viola[ion of ~he provisions of ~h[s Ordinance. A license which does no~ specify such house o~ definite place shall be void; p~ov[ded~ however~ ~ha~ where ~he license required is such as ~o clearly sho~ ~ha~ ihs license does no~ ~ve a special house or (]ef[n~e place o~ business in ~he County of Chester'- field, ~he license shall des[tlna~e ihs residence or place of business of ihs licensee whe~ever ~ may be. Section ?.' Persons ~n~a~ed in ~ore ~haa One Trade~ Business~ Occupation o~ Profession. Every person en~a~ed in more ~han one bus[nesse occupation p~o~ession in ~he County of Chesterfield for ~hich license ~axes are pr~scr[bed by ~b~s chap~e~ a~ more ~han ()ne ~a~e o~ a ~ d~feren~ entry fees shall be ass with and shall pay the license tax prescrived for the respective businesses, ~fhere a person engaged in two or more of such businesseS, occupation, or professior at a single place of business, each of which such business is subject to the same entry fee and is taxable at the same rate on The §ross receipts thereof, only one entry fee shall be paid with respect to them and the ~oss receipts of such busine occupation or professions shallbe consolidated, computed and reported as one item, and only one license tax shall be computed thereon; but the license receipt shells the respective businesses, occupation and professions that are covered by the consolidated license tax. Section 8. Assignment and Transfer of Licenses; Fees ~oV Same (a) No license fas shall be assessed against a taxpayer as a beginner. who succeeds in and to the business of a taxpayer who was duly licensed at the of such succession, if such license was ~signable and transferrable and if such successor contracted with the predecessor for an assignm~n~ and transfer of predecessors' license to the business, even though the l~cense be not completely transferred as hereinafter required. Where there is a change in a partnership by the death or withdrawal of one or more exkstin§ partners or by the addition of ()ne or more partners or a combination of either the death or withdrawal and the addition of one or more partners, it shall be considered that there is the creation of anew partnership for the ptirposes hereof and a beKinner"s license shallbe required of such new partnership, unless there is ~ contract between the parties for the assignment and transfer of a license which may be lawfully assigned and transferred. Except where otherwise provided in this Ordinance, upon presentation to the Commissioner of Revenue of any license issued under the pro~isions of this Ordinance and except a license, the tax upon which is ba~ed upon an'estimate, for the then current lic nsc year, %he tax upon which []as been fully paid for the entire license tax year, with~,a written assignment, the license may be assigned a!~( transferred for the unexpired term of such license to the assignee thereof. The assignee shall comply with all the terms and conditions upon which the original license was issued and shall be entitled to all the privileges afforded the original licenses for the unexpired term of such license. The Commissioner of R~venue shall make a~charge of two dollars ($Z.00) for each license assigned and transferred, Upon the presentation ef the assigned license, the Commissioner of Revenue shall certify the assignment and trashier upon the original license, and every person oonductin~ any business for which a license is required, without completing the assignment and transfer of such license during the current year of such license and without the payment of the charge for such assignment and transfer, shall be assessed with and shall pay a ~enalty of twenty dollars Such assessment shall be made by the Commissioner of Revenue in the same manner as license taxes are assessed and the penalty may be recovered in any manner that license taxes may be recovered. (b) When a person has obtained a license to carry on any business, occupation or profession at any definite place in the CounCy and desires to remove to any ot~her ~)lace in the County and wishes his license altered accordingly, the Commissioner of Revenue shall make such alteration, unless there be an express provision elsewhere forbiddin~ removal or alteration in the license. (c) Every assignmamt and transfer 6f a license shallbe in such form as is prescribed by the Commissioner of Revenue. Nothing in this section shall pe~ mit anyone to smeculate or trade in licenses. No transfer or assi~nmen' shall be valid unless it be pursuant to thp bona fide intent of the transferee or assignee to enrage in the business,and at the location, covered by the license. (d) If the license was obtained, or had its validity by reason of a certificate of any court, or af any oath or bond, the assignment shall not be valid without a like certificate in favor of the assignee, and a like oath or bond by the assignee, as was required for the original grant; and when assigne!~ shall be a personal privilege to the assignee, and shall not be exercised by any person other than the assignee, unless otherwise authorized by ].aw. If the license tax already paid by the assi~nor is less than the license tax which would be assessable again t the assignee but; for the assignment, 'an additional license tax shall be paid by the assignee equal to th~ difference between the tax paid on the assigned license and the linens, tax which would be otherwise assessable a~ainst the assignee. Section 9. Keeping of Books and Records of Taxpayers and the imposition of Penalties. Every person who is assessable with any Rraduated license tax, shall keep sufficient records to enable the Commissioner of Revenue to verify the correctness of the tax paid for each of the bhree tax years last ~ast and for the current tax year, and to enable those officers to ascertain what is the correct amount of tax that was assessable for eac~ of those years. The Commissioner of Revenue shall have the power and right to examine the books and records of any taxpayer liable for taxes assessable undem this chapter with respect to the possible liability of any person usin~ the facilities of such taxpayer as well. as with respect to the liability of the taxpayer whose books and reor)rds are so examined. St,oh records shallbe open tO inspection at all reasonable hours. Every person who fails to keep such books and records and to preserve them shall he assessed with and Day a penalty of twenty-five dollars ($25.00). This penalty shall beassessed and°collected in the same manner as license taxes generally areassessed and collected. Section 10. Collection and Payment of Texas - Powers and Buries of Com~issioner of hevenue. (a) Ex~-ept as otherwise provided, every linense tax assessaOle under this ordinance shall be assessable on the first day of the license tax year and shall be due and payable on the first day of the license tax year. if any license tax other tha~ that of a beginoer, be no~ paid within one cmlend~r month after the beginning of the l~use tax ~ear, there shallbe added a penalty of five per oentum of the t$x a~d' interest o~ said tax and penmlty at si~ per centum per m~n~m from the end of the first c~lendar month of the liceose tax year u~til the date of assessment thereof; and if the amount so due be not p~id withi~ thirty days from the date of the the assessment shall, be~r additio~al interest o~ the full ~mou~t of the penalty a~d interest,, ~t the rate of six per ce~tum per ~nnum from the date of assessment until paid. Every person beginning business shmllpay his license tax ~t once and if such license t~ be oct paid within ten d~ys ~rom the beginning of business the license tax shall be subject to a penalty 'of five per centum an~ interest o~ the tax a~d penalty ~t six per centare Der aonum from the tenth d~y after the date of beginning until th~ date of assessments ~nd if the amount so due be not oaid within thirty days from the date of the assessment, the ~ssessme~t shallbear additional interest o~ the full amount of the tax, penalty and &~terest at the rmte of six per oeutum per annum from the dmte of assessment u~til paid.~ (b Whenever the agl, regate amount of license taxes, exclusive of s~o~ m~c~iue~-~l cease t~xes assessed at a~y o~etime u~der thls Ord~oce as ..... · ~- ~ ..... ~ense tax year. against a~y one person wltb respect businesses occupations, and pro[ess~ons ~u~uu~ ~ h~m to the . ~ ..... ~ ...... --,,a~e amount of license taxes may be place, ' ~ ........ e half ~hereof en the firs~ day of the license d o..-b~lf ~hereof on ~[ befo~e.~h~ hinmonth of the license tax year. II' one-na~ u one cale~da~ month af~e~ %he be~innin~ of %he li~nse %ax year, ~he whole of a~K~e~a~e of license %axes shallbeoome due and payable o~ ~he first ~ay of second month of ~he license tax year. There shallbe added ~o ~he e~%i~e license tax a penalty of five per'can%urn (5~) and i~%eres~ at the rate of six per oentum (6~) pe~ annum om the tax and p.na[%y from the firs[ day of the second of %be license tax year ~o tile d~%e of %he assessmen~ ~hereof and [f ~he amoun~ due be no% paid wi.%hin %hir%y (30) days af%e~ ice assessment, additional on ~he empire amou~ so due et the Fa~e of six peF can%nm (6~) per annum from date of %he assessmen~ ~he~,~of u~%il paid shall be added, and %he Co~issioner Revenue shall assess ~he whole amount of lb- a~e~a~e of license taxes, a~d i~e~es~ in ~he manne~ provided by law. If ~he f~rs% half of ~he license ~ax~ be paid on o~ before %he las~ day of ~he firs% mon%h of %he l~nse ~ax year a~d 1As% half of %he a~e~a~e of ~uch licenses ~axes be ~o% paid o~ or beforo %hir%y-fi~s~ day of %he seventh month of the license tax year, a penalty of five per,annum of th- last half of the a~ega~e of such taxes a~d in~eres~ o~ %he laa~ half of the at:gre~ate of such license, taxes,' and penalty, a~ the rate of six per ~entum from the fkrs% day of the sidth month of the license ~a% year until payment, shall be added ~ the Commissione~ of Revemlle ~othe amount due and Dot paid, add shallbe col].c~ed in the manner Provided by law. (c) No~hi~ beF.i~ shall Del~eve a~y ~axpayer f~om ~he for ~he ] ~cen~e ~ax fo~ ~he en~ir~ l~cense ~ax year includin~ a~y unpaid men~, even %hough %he busime~s, occupation o~ p~ofessiom be abandoned o~ closed for any ~eason a% any ~ime durkn~ ~he license %ax (d) No%hin~ cbn%ained herein as %o liability for additional on assessments shallbe construed as ex%endin~ ~he ~ime for paymen~ of such assessments oF preven~ prosecution for no~-paymen~ ~hereof. Upon ~h- receipt of eveFy appli, ca~ion for a license. ~he of Revenue, if satisfied of i~s correct.ess, shall co~u~e ~he ~ax prescribed by law and shall issue a license %o %he applican~ ~o prosecute ~he business, employment or pmofession named ~n ~he application, unless~ i% be a bus,ness, em- ployment oF profession for which a license can be ~ran~ed only on %he of a court, i6 whicbcase %he applican~ apon ob~aini~ suchce~ifioa%e shall be entitled ~o a license. The foFm of every l~cense issuable shallbe as ~esc~ibed by %he Commissione~ of Revenue. No license issued by a Commissioner of Revenue shallbe valid or have any lea:al effec~ unless and un~il %he ~ax p~escribed by law be paid %o ~he T~,asurer of Chesterfield County add %he fac% of such shallappear on ~h~~ face of ~he 5ec~ion 11. Income,.ct Re%uFns - Powers ~nd l)u%ies of County Officers. In any case. excep~ where o~he~ise p~ovided in ~bisOrdinance. which ~he Commissione~ of Revenue has ~eason ~o believe %ha~ %he return or s~a~emen~ filed is incomPec~, he shall cause an investigation of ~he books and records to be made and shall ascertain whether such persom has made a expressly au%h0rized and empowered when necessary %o summon such person before hi~ and require the production of all his books and papers which he has able cause to bali-ye willthmow any liEht upo~ th. matte~ umde~ investiEatio~ and shall also be authorized a~d empowered to make such o%h. ~ add fur%her ~nves%i~a%ion and examine%ion ~s he may deem p~ope~ in o~de~ ~o determine the pmopem ~e~u~n o~ statement %obe made by such person. Section 12. Assess~nents Upon Failure ~ Refusal to File Returns. Whenever any person required under the provisions of this Ordinance to file a return or st~tement shall fail or ref~ to file such return or statement the Commissioner of Revenue shall mak~ ao estk~ t~ of the amount of taxes due the County of Chesterfield by such person upo~ the best information. Avmilable end mssess the t~xes on the basis of that information. Section 1~. Assessment of Additional License~Taxes. ~f the Commissioner of Revenue ~scertakns ~t any person h~s been regularly assessed wi~h ~ license tax levied ~n this Ordinance for ~ny licnese tax y~ar of the three license tax years las~ p~st~ or for the then curren~ tax year~ but that upon ~ correct ~udk~ ~nd computation of th~ license tax th~ ~ssessment ~her~of should h~vebeen in ~n increased ~modn~ and the ~ssessmen~ of the license tax in ~he lesser amount was not due ~o the fraudulen~ in~ent or in%en~ %o evade taxes on the part of %he person, then the Commissioner of Revenue shall assess the ~axpaye~ wi%h~he additional license tax or taxes found t o be due, without any penalty or interest. If the assessment of the additional be no~ paid into the County Treasury wi~hi~ thirty days after the date of assessme interes~ at the rate of six Der oen~um per annum shall accrue thereon from ~he date of such assessment until payment and the Commkssioner of Reveoue shall assess such ioterest alo~ with ~he tax. Section 14. AsSessment of Omitted License Taxes. If the 0ommissioner of Re~enue ascertains that any person has not becel assessed with a license tax levied in this 0vdinance for any license tax years last past (except for the year 1956 or prior years) or for the then current license tax year, it shallbe the duty of th~ Gommissioner of Revenue or other ~ssessiDK officer to assess the same with the proper license tax for the year or years so om~tted, addin~ ~hereto the penalty of five per centum of the license first day of the license tax year for whichassessme~t is-made to the date of assessment, a~d if the amount so due be ~o% paid within thirty days from the date of assessment, the assessment shallbear additional i~eres~ on the full amount of t=x penalty a~d i~terest at the rate of six per oentum (6'~) per annum from the date of ~ssessme~t until paid. Section 15. Relief from Erroneous Assessments. Exc~Jt as otherwise provided in this Ordinance, the Qommissioner of Revenue shall assess all license taxes prescribed in this 0vdinance. Any Del~$on aK~rieved by the action of the Oommissiol~er of Revenue may apply to the t%oart[ of Supervisors of the' Gou~ty o~ to th~ Circuit Gourt for relief from the alleged errooeous assessment within the time and in the manner provided by The License I~spec%or is authorized. ~o enforce the provisions of this 0l,l[nanoe, review any and allrecords of the Commissioner of Revemue other than i~oome Tax Returns and examine and audit the re%urns of all persons, firms and co~ova~ions whom he. has reasonable cause to believe robe liable ~o Daymen~ of any license levied by %he County and shall a% al'Irises be under the sup.~visio a~d control of the Commissioner of Revenue. Police powers are hereby co~ferred upon the license inspector and alldeputy license inspectors, while e~a~ed kn Derfo~mi~ their duties as such under the provisions of this Ordinance add they shallexeroise allthe powers and authority of police officers in performin~ thcs. duties. The license inspector or deputy license inspector shall ascertain the ~ame of each psrso~ en~a~ed in conductin~ a~y busi~.ss, occupation or profession i~ the Gou~%y of ~hesterf~]d w~thout havin~ obtained a lioense,~herefo~.~,a~d %he ~ame of each De~ son havin~ a slot machine in any place mentioned in this 0rdi~amo~ without ~avin~ obtained a ].kcens~ therefor. The license inspector or deputy license inspector may have a summons or warrant of arrest issued for any such per.on char~in~ him with a violation of the provisions of this Ordinance and may s.rve a copy of said summo~s or execute said warrant upon such person in the mann~ provided by law. i~e shall retuPn the oriKinal ~o the County Court withthe manne~ a~d -~ime of service or execu%io~ s~a%ed thereon. Section 17. License Tins or Ta~s. (a) The Commissioner of Revenue shallprovide annually tins, buttons, or tags of such color and design as he may presorib9 to be used as evidence of payment of the license tax prescribed for junk dealers, canvassers and dealers in sedond hand paper. .Such tins or taCs robe attached and securely fastened to the front or rear of the vehicle used i~3 suehbusiness, trade or occupation and in addition, there shal~be provided a button of such size and design as presoribe~ by the Commission~.r of R~venue to be worn by any junk dealer, canvasser dealer in.second hand paper while enF~a~ed in such business, trade or occupation. (h) The Commissioner of P~v~.nne shall pro,ride annually a stamp or sticker of ~uch color and design as he may prescribe to evidence the payment of license tax on slot machine which shallbe issued upon the payment of license so required, (c) For each renewal tin, tag, button, stamp or sticker where the original has been lost or mutilated, the applicant shall pay $1.00. (d) ~o license tin, tag, button, sticker or stamp shallbe transferred from one person to another and any sticker found issued for a slot u~ohine shall be securely fastened to the machine. Section 18. Payment by Mail. W~aenever .the payment of any county tax is required by law to be made to the Treasurer on or before a given date toavoid penalty, then the receipt by the Trea.~pr. eP~of a remittance in the ruail bearing postmark on or before midnight of the day on or before which the payment is required tobe madewithout penalty, shall constitute a payment to the ssme extent that would have been accomplished had such remittance been delivered in person to the measurer before the close of business on the las~ day when such payment otherwise could have been made wi%bout penal%y, even thouch such remittance be not delivered ~o ~he Treasur un~il some time after %he las~ day o~ which.such payment otherwise could ha~e been ~de wi%hou~ pe~al%y. %~ene~er the la.s% day upon which a~y County %ax may be Da%d wi%hou~ pe~al~y falls on Sunday or a legal holiday, then such naymen~ may be made without penalty on %he next sucoeedin~ business day. Section 19. Penalty. Every person who v~olates any provisions of t~'tis ordinance shal]be guilty of a misdemeanor and upon conviction thereof ~efore the County Judge sballbe punished by a fine of not less than $5.00 nor more than $100.00 or by imprisonment in jail for not over 30 days, either or both,unless a different penalty or punishment is otherwise specifically provided in this Ordinance. Each day of such violation shallconstitute a separate offense. Section 20. Invalidity in Part and Conflicting Ordinances. (a) All Ordinances or parts of Ordinances in conflict with this Ordinance are hereby r~pealed and more specifically County Ordinances requiring a license to keep, operate a dance hall, imposing a license upon operators of slot machines adopted October 13, (b) If any section, sub-section, sentence, clause, or phrase of this Ordinance is for any reason held robe invalid, such decision shallnot affect the validity of tho remaining portions of this Ordinance and each section, sub. section, clause or phrase thereof irrespective of th~ fact that any one or more sections, sub-sections, sentences, clauses or phrases are declared invalid. 5ection Zl. Effective This Ordinance shall become and be in full force and effect on January 1, 1957 and thereafter. This Ordinance adopted, December 1, 1956. Whereupon Mr. C. oyne read a statement from Mt. Stanley }{a~,~ue requesting the .~oard to appoint a citizens Committee to study this problem for six months, Mr. Goyne made a substitute motion, that this matter be continued for further study, which motion died for the want of a second. A vote being taken on the original motion to impose a business lk~.nse tax, same was passed by the following vote: Ayes - 4 Nays - 1 The Chairman requested that the Bxecutive Secretary and the Boil.ding Inspector present recommendations for exam.ining board tobe set up at the next meeting. !{e further requested the License Inspector to submit proposed forms at the next meeting. The Ghairman advised the ~{c~ard that recommendations should be made at the next meeting for appointments to the Regional Planning Commission, the Local Planning Commission and the ]½uilding Committee. On mo%ion of ~.~oy~e, seconded by Dr. Gill, i% is resolved' that ~he employees of the County of Chesterfield be ~iven %he entire day of December ~, 1956, holiday. O~ motion, the meetin~ is ad3ourned to ])eoember 6, 1~56,a~ 7:30 p.m. Executive Secretary