§ 14-39. License fee and tax.

(a)

No person having gross receipts from all business engaged in totaling in the aggregate $50,000.00 or less in any license year shall be required to pay any license tax; however, all such persons shall apply for the license required and shall pay an administrative fee as follows:

Gross Receipts	Administrative Fee
$1,001.00 to $25,000.00	$25.00
$25,001.00 to $50,000.00	50.00

 

(b)

Except as otherwise provided in this article, every person whose gross receipts from a business, profession or occupation subject to licensure exceeded $50,000.00 during the preceding license year shall pay a tax levied on such gross receipts in accordance with the following schedule:

(1)

For contractors and persons constructing for their own account for sale, $0.16 per $100.00 of gross receipts.

(2)

For retailers, $0.15 per $100.00 of gross receipts.

(3)

For financial, real estate and professional services, $0.20 per $100.00 of gross receipts.

(4)

For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this article or otherwise by law, $0.20 per $100.00 of gross receipts.

(5)

For amusement occupations, $0.30 per $100.00 of gross receipts.

(6)

For carnivals, circuses and speedways, $500.00 for each performance held in the county; except no license tax shall be imposed on any activity conducted or sponsored by a department of the county government or for charitable purposes.

(7)

A carnival comprised of not more than ten riding devices and two eating places or food concessions or coin-operated food dispensers is conducted for the purpose of stimulating sales at retail in a shopping center for a period of two consecutive weeks or less, there shall be paid a license tax of $25.00 per week per riding device.

(8)

For fortunetellers, clairvoyants and practitioners of palmistry, $1,000.00 per year, subject to the provisions of section 14-47.

(9)

For peddlers, $300.00 per year, except as otherwise provided as follows:

a.

No license tax shall be imposed on any peddler who sells or offers for sale in person or by his employees only the following items or any of them, if such items were grown or produced by him or by his employees and were not purchased by them for sale: ice, wood, charcoal, meats, milk, butter, eggs, poultry, game, vegetables, fruits or other family supplies of a perishable nature or farm, domestic or nursery products.

b.

A license tax of $25.00 for the tax year shall be imposed on any peddler who sells or offers for sale ice, wood, or charcoal, not produced by him but purchased for resale.

c.

A license tax of $50.00 for the tax year shall be imposed on any peddler who sells or offers for sale in person or by his employees only the following items or any of them, if such items were not grown or produced by him or his employees; meats, milk, butter, eggs, poultry, vegetables, fruit or other edible family supplies of a perishable nature.

d.

A license tax of $25.00 for the tax year shall be imposed on any peddler who sells or offers for sale seafood who buys the seafood he peddles directly from persons who catch or take the seafood.

e.

A peddler whose activities are conducted solely for charitable purposes and who is not paid for his services shall not be required to pay any license tax.

f.

No license tax shall be imposed on any peddler whose activities are conducted or sponsored by any department of the county government.

(10)

Every person operating a live model photographic studio shall pay an annual license tax of $5,000.00. Such license shall neither be transferable to another person nor subject to proration for part of a license year.

(11)

For direct sellers as defined in Code of Virginia, § 58.1-379.1, as amended, with total annual sales in excess of $4,000.00, $0.15 per $100.00 of total gross annual retail sales.

(Code 1988, § 6.1-9; Ord. No. O-16-13, § 1, 11-9-2016)

(Code 1988, § 6.1-9; Ord. No. O-16-13, § 1, 11-9-2016)