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HomeMy Public PortalAbout1963_05_13 10i MINUTES OF REGULAR MEETING OF LEESBURG TOWN COUNCIL, MAY 13, 1963. . • A regular meeting of the Leesburg Town Council was held in the Council Chambers , Leesburg, Virginia on May 13 , 1963. Mayor Frank. Raflo called the meeting to order at 7:30 P.M. Councilmen present were: Sta- nley F. Caulkins , George P. Hamm= rly, Hunter M. Leach, Maurice R. Lowenbach, Jr and John W. Pumphrey. Absent from the meeting was Council- man Lynwood Lay. The minutes of the Regular Meeting of April 22, 1963 and the Special Meetings of April 29, 1963 were approved with the general consent of the IICouncil with the following correction: MINUTES: April 29%1 1963 Insert the name of Councilman Caulkins as seconding motion awarding Contract I, Paxton Well Pump House , Paragraph 8 , Page 160. . Mayor Raflo gave his report to the Council. • • The Town Manager gave his report to the Council. pr Upon Motion of Councilman Lowenbach; seconded by 'Councilman Ham- Cr. merly the following resolution was unaminously adopted by roll call t- vote.. n WHEREAS , The Town of Leesburg did , by Resolution under date of CC 18 April 1963, authorize and empower the appropriate officers of the Town of Leesburg to enter into a certain Agreement with Walter L. Phillips concerning Exeter Subdivision; and . WHEREAS, the agreements and undertakings between the said Town and the said Walter L . Phillips were modified subsequent to the gas= sage • of said Resolution and prior to execution of the aforesaid Agree- ment;and IIWHEREAS ; said Town of Leesburg and Walter L. Phillips are • desirous of e-itering into a new and different Agreement that will provide for the modification of the original understanding; - NOW, THEREFORE, BE IT RESOLVED , that the provisions of the. afore- said Resolution under date of 18 April 1963 be, and they hereby are, rescinded insofar as the same may be repugnant to the provisions hereof and the Agreement .under date of May 131 ' 1963, between The Tbwn of Lees • - burg and Walter I. Phillips , copy of Which is attached hereto and made a part hereof, and .The Town of Leesburg, in Virginia, doth hereby ratify approve and confirm the. aforesaid Agreement dated - May 13 , 1963, between The Town of Leesburg and Walter L. Phillips , and directs its appropriate officals to execute the same -on behalf of the Town d' Leesburg. Upon Motion of Councilman Caulkins; seconded by Councilman Hammerly the following resolution was adopted by roll call vote. YEAS, Council- men. Caulkins , Hamne"rly, Lowenbach and Pumphrey; 'NAYS , Councilman Leach. BE IT RESOLVED , of the Council for the Tbwn of Leesburg, that the Mayor and the Recorder of Council be, and they are hereby authorized to execute, acknowledge and deliver on behalf of the Town_ of Leesburg such deeds ,. deeds of -trust , notes and other instruments approved by George M. Martin and Richard E. Hill, Attorneys for the Town of Leesburg, in order to effectuate the. sale of a certain tract or parcel of land con- taining approximatedly 58.3 acres of land , more or less , known as II "Leesburg Airport Property"' to John A. Wallace and Aaron Paulson and for the purchase of a certain tract of land from Ruth W. Spitler and the exchange of said tract of land or portions thereby with Bess Miller Chamblin •in order to carry out the terms and provisions of certain con- tracts entered into between Bessie Miller Chamblin and The Town of Leesburg, Ruth W. Spitler and the Town-of Leesburg , and John A. Wallace and Aaron A.. :Paulson and the Town of Leesburg , said instruments shall include but shall not be limited to the following , to-wit: 1. The execution of a deed of trust and note or notes to Aaron Paulson and John A. Wallace encumbering said tract of land known as "Leesburg Airport Property". 1.6S 2. . Acceptance and recordation of quitclaim deed from Arthur M. Godfrey Foundation for the present Airport Property. . 3. Acceptance pf deed from Ruth. W. Spitler for her property with the graveyard encumbering the same. and execution of a. note or notes to Ruth W. Spitler for the balance of the purchase. price of the tract of land being purchased from her. • 4. The execution, acisnowledgement and delivery of a deed to Bessie Miller Chamblin for a portion of the land purchased from Ruth W . Spitler. 5. The acceptance and recordation of a deed from Bessie Miller' Chamblin for a portion of the land owned by her and in addition thereto the acceptance of deeds of air space easements , buildings restrictions and any other instruments necessary or incidental to the same. 6. Such other deeds, writings, contract or instruments that are necessary or incidental to carry out the terms and provisions of the aforesaid contracts between the Town of Leesburg and Ruth W; Spitler , Bessie Miller Chamblin, John A. Wallace and Aaron Paulson in order to consummate the encumbrance and/or sale of the' present "Leesburg Air- port Property" and the purchase of a new tract of land located near the Town of Leesburg to be used for a new airport. AND BE IT FURTHER RESOLVED , that George M. Martin and Richard E.. Hill are hereby authorized and empowered to accept and receive payment of all sums of money due under the contract of the sale and/or encum- brance for the present airport property and pay out such sums and amounts . due for adjustments in the sum of $$2400.00 to B. M. Chamblin on the said sale agreements with Ruth W. Spitler and Bessie Miller Chamblin for the" real estate commission due Pond & Wallace in the sum of $5000.00 and any incidental costs of recordation of the various instruments, -AND, BE IT FURTHER RESOLVED, that said Attorneys are hereby authori- zed and empowered to secure a policy of Owner' s Title Insurance on the said tract of land being acquired by said Town of Leesburg and to pay th 11 costs incidental thereto and said Attorneys are further directed after making said disbursements to pay over the net balance to the Treasurer of the Town of Leesburg and submit proper vouchers and accountings for any and all moneys , received by them and said Attorneys are further authorized , empowered and directed to cb any and all other things neces- sary or incidental in order. to consummate the aforesaid contracts be • - tween said Tbwn of Leesburg and Ruth W. Spitler ,• Bessie Miller Chamblin John A. Wallace and Aaron Paulson irrespective of any conditions in said contract of sale including but not limited to the filing. of any suits in order to enjoin the consummation of the purchase and/or sale and/or encumbrance. of the heretofore described properties. Upon Motion of Councilman Pumphrey; seconded by- Councilman Leach ' the following resolution was unaminously adopted by poll call vote. - : BE IT RESOLVET. by the Council for the Town of Leesburg in Virginia that the Town Manager be authorized to have the firm of Stanton, Minter & Burner, Certified Public Accountants, make the annual audit for the fiscal year ending June 30, 1963 , at a cost of $525.00. Upon Motion of Councilman Lowenbach; seconded by Councilman Pumphrey the following resolution was unaminously approved by. roll call vote.. -WHEREAS, public notice required by Chapter 28 , Section 15-961.4 of the Code of Virginia to amend . ordinances , must be published once a =' week for two successive weeks in some newspaper. published or having general circulation in such county or municipality; and - WHEREAS , public notice by the Council for the Town of Leesburg, in Virginia of its intention to amend the Leesburg Zoning Ordinance to pro- vide for a district to be known as "Old and Historic Leesburg District" was published only once prior to the scheduled public hearing, . NOW, THEREFORE BE IT RESOLVED by the Council for the Town of ' U Leesburg in Virginia that the Town Manager be and he is hereby authorized and directed to have inserted the following advertisement in the Loudoun Times Mirror on May 16, 1963 and May 23 , 1963. for . a public hearing to be held on May 28, 1963: ' - PUBLIC NOTICE - Notice is hereby given that a public hearing will be held by the Leesburg Town Council on May 28, 1963 at 7: 30 P .M. , E.S.T . , in the Council Chambers , 12 West Loudoun Stret, Leesburg, Virginia to con- - - sider a' proposed amendment to the Leesburg Zoning Ordinance. Said proposed amendment is .to provide for a district to be desig nated "Old and Historic Leesburg District" and a copy .of the proposed amendment may be viewed in- the Tbwn Manager' s Office at 12 West Loudoun Street , Leesburg, Virginia. At this hearing all persons will be heard as to their views per- tinent to said amendment. By: Frank Raflo, Mayor Upon Motion of Councilman Lowenbachg. seconded by Councilman pp Pumphrey the following resolution was unaminously approved by Roll . Cr: Call-vote. '^' BE IT RESOLVED by the Council for the Town of Leesburg , in Virginia CCthat the Town Manager be and he is hereby authorized and directed to have inserted the following advertisement in the 'Loudoun Times Mirror on May 16 1963 and May 23 , 1963 for a -Public Hearing to be held on May. 28 , 1963: PUBLIC NOTICE Notice is hereby given that a Public Hearing will be held by the Council for the Town of Leesburg , in Virginia on Maly 28, 1963 at 7:30 P .M. EASTERN STANDARD TIME in the Tbwn Council Chambers , 12 West IILoudoun Street , Leesburg, Virginia, to consider a proposed amendment to the Leesburg Subdivision Ordinance. Said proposed amendment is to change the Wording in Secion III, B .2 to read as follows: "Residential lots shall have at least- the following minimum sizes: depending on w hether or not they are or will be served by municipal water and/or- sewer facilities; provided , however , that where the lot area regulations of any applicable . zoning ordinate require a- larger lot area or permit a smaller lot area such regulations shall govern."' At this hearing all persons will be heard. as tb their views pertinent to said amendment. • By: Frank Raflo, Mayor Upon Motion. of Councilman Lowenbach; seconded by Councilman Caulking the following Ordinance^ was- unaminously approved by roll call vote. . WHEREAS', the Councilfor the Town of Leesburg caused its proposal. to levy licenses on businesses and occupations to become a tax for the I fiscal year 1963-64 , commencing July 1, 1963 , and ending June 30, 1961+,. . to be published in THE LOUDOUN TIMES MIRROR on.April 18, 1963 , and an amendment thereto clarifying the • same to be published April 25, 1963; and . - WHEREAS , a public hearing was held in the Town Office Building in relation thereto on May 6, 1963 , at 7:30 P .M. , at Which time the citizens of the Town of Leesburg were given an opportunity to be heard' on the subject of the imposition -of said levies; • ' NOW, THEREFORE , BE IT ORDAINED, by the Council for the 'Town of Leesburg in Virginia, that the current license ordinances for the Town of Leesburg , be , and the same are amended and re-enacted .as follows: 1 A^0 ARTICLE III LICENSES GENERALLY DIVISION 1. GENERALLY • • Sec . 21-7. Definitions . As used in this article , and as applied to the business , trade or occupation subject to the license taxes hereinafter set forth and not specifically otherwise taxed: •. • Amusement. The woi?d "amusement" shall be taken to include every person engaged in the conduct of a business or trade enumerated , in section 21-33 , and shall not be construed to apply to any coin-operated machine or device licensed Under section 21-34. : • Business Service. The term "business service" shall be taken to include every person engaged in the conduct of a- business- or trade enumerated in Section 21-35. Contractor . The term "contractor" shall be taken to include every person en- gaged in the conduct of a business or trade enumerated in section 21-36. •• The term contractor"' is further defined to include every person accept- ing and/or offering to accept orders or contracts for doing any work on or in any building of structure. requiring the use pf 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 to accept orders or contracts to do any electrical work on or in any building or structure or accepting or offering to accept orders or contracts to do any paving or curbing on sidewalks or streets , public or private property , requiring the use of as- phalt , brick, stone , cement , wood- or any composition: or accepting or of- fering to accept orders or .contracts to excavate earth, rock or material for foundations or any other- purpose; or accepting or offering to accept orders or contract to construct any sewer of stone , brick, concrete , terra cotta or other materials , or accepting or offering to accept orders or contracts to care for polots 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, maintenance or repair of neon signs , or air-conditioning apparatus or equipment; or fumigation or disinfecting to prevent the spread of disease; or for the eradication or extermination of rats , mice , termites , vermin or insects or bugs of any kind ; whether such work is done or offered to be done by individual, general contract or subcontract. Gross Receipts. • The term "gross receipts" shall be taken to mean the gross receipts for the preceding year from any business , profession, trade, occupation, vocation, calling or activity , including fees , commissions, brokerage charges , and rentals and property of any kind , nature or description from eith sales made or services rendered , without any deduction therefrom on account of cost of the property- sold , the cost of materialsi labor -or ser- vices or other costs , interest or discounts paid , or any expense.whatso ever , and shall include in the case of merchants the amount of the sale price of supplies and goods furnished , or to be used by the licensee or his family or other persons for which no charge is made; provided , how- ever , that the term "gross receipts'! , with respect to licensees dealing in articles or services upon which there is levied a direct excise tax by .the United States shall not include, when paid by them, such excise tax payment to the United States Government; provided further, that any local sales or excise tax collected for the state or municipality may be excluded from gross receipts. The term "gross receipts"' when used in con- nection with, or in respect to , ,financial transactions for the preceding. year involving .the sale of notes , - stocks , bonds or other securities , or the loan, collection, or advance of money, or the discounting of notes , bills or other evidences of debts , shall be taken to mean gross interest, gross discount, gross commissions or the other gross receipts earned by means of , or resulting from such financial transactions, but the term "gross receipts" shall not include amounts received as payments of debts. The calculations of gross receipts for license tax purposes shall be on either a cash or accrual basis; provided , however, that the basis must coincide with the system of accounts used by the taxpayer and with the method employed by the taxpayer for federal and state income tax purposes, X71 the preceding year' s gross receipts may be either the fiscal. year- used by the business , or the calendar year , provided that the year employed must also coincide with the year used for federal and state income tax pur- poses. Manufacturer. _ The word "manufacturer"' shall be taken to include any person engaged in the conduct of a business enumerated in section 21-38. Person. II _ The word "person" shall be taken to include individuals , firms , part- nerships , associations , corporations and combinations of individuals of , .whatever form or character. Personal Service. The term "personal service" shall be taken to include every person engaged in the conduct of a business or trade enumerated in section 21-40. Professional Occupations. CG The term "professionaloccupations" y Cr: occu ations shall be taken to include ever N person engaged in an occupation enumerated in sections 21-41 and 21-42. C:' CC Repair Service. CC The term "repair service" shall be taken to include every person en- gaged in the business of repairing, renovating or servicing any of several of those items or articles enumerated in section 21-44. • ' - • Retait Merchafl. - The term "retail merchant" shall be taken to include every person engaged in the conduct of business enumerated in section 21-45.• The term II "retail merchant" is further defined to mean every merchant who sells to others for retail only and not for resale. Wholesale Merchant. - The term "wholesale merchant" shall be taken to include every person engaged in the conduct of a business enumerated in section 21-47. The ter_& "wholesale merchant" is further defined to mean every merchant who sells to others for resale only , or who sells to institutional , commer- cial or industrial users. Sec . 21-8. General Reeuirements . Every license granted under this article shall be the same as defined in Title 58 of the Code of Virginia, as far as applicable. Such licenses shall confer the same privileges and shall be subject to the same condi- tions and limitations as provided in Title 58 of the Code of Virginia, as applicable to similar licenses in the state . ( 5-23-38) . Sec . 21-9. When License Taxes Due and Payable. All license taxes shall become due and payable on or before the first day of July of each year or before engaging in a business , occupation, calling or profession, for which the payment- of license taxes is required . ( 5-23-38) Sec . 21-10. Engaging in Business , Etc . , without License Thirty Days after Due Date of Tax. It shall be unlawful for any person to engage in or offer to engage in any business, occupation or profession enumerated in this article for which a license is required as hereinbefore specified after the ex- piration of thirty days from the date the license tax referred to in such section shall be due and payable. ( 5-23-38) . w. 1 •d Sec . 21-11. Prodedure as to Issuance of Licenser _ Every person desiring to obtain a license to prosecute any business , trade or occupation, or to do anything for which a license is required , shall make application therefore in writing to the treasurer , in which ap- plication shall be stated the residence of the applicant, the nature of the business , employment, profession or thing to be done , the place where it is proposed to be prosecuted and in case the business , trade or occu- pation to be licenses , where the tax is to be measured by gross receipts• as provided in this article , shall make such statement under oath as is required by this article. The treasurer shallassess such applicant, or . other person of whom a license is required , with the license tax required by law , and shall issue a' license signed by him to such applicant to prose- cute the business , trade or occupation, or other thing done therein named which license shall not be valid or effective unless and until the tax re- quired shall be paid to the treasurer and such payment shall be shown on such license; and , if it be a business for which license .can be granted . only on the certificate of a court , or other officer , then such license shall not be valid or effective until such certificate shall be obtained . • In cases where the license tax is based upon gross receipts , the treasurer shall require a sworn statemern from the applicant as to the amount of such gross receipts, except in the case of a beginner . After computing the amount of the license tax in each case , the treasurer shall retain one copy of the license tax form, forward one copy to the enforce- ment officer of the municipality , and on payment of the required tax by the licensee , the treasurer shall receipt the payment upon .the original . and the copy to be retained in the treasurer' s office , after which the treasurer shall give the original to the licensee. Sec . 21-12. Payment of Tax Prerequisite to Issuance of License. The treasurer shall issue no licenses under this article until li- cense taxes in connection therewith are paid . ( 5-23-38) . Sec . 21-13.. Refusal to Issue: Revocation. The treasurer may refuse to. issue to any person a license and may revoke or annul any license hereafter granted , for any just cause, sub- ject to the approval of the council. ( 5-23-38) . Sec . 21-14. Contents of Licenses. Each license issued under this article shall state the amount as- sessed as a. license tax to the person, and- the business or privilege to be exercised thereunder and the period for which the license in question is issued . ( 5-23-38/) • Sec. 21-15. Oath of Applicant for License. Every person liable to a license tax under this article , based upon the amount of his actual or probable gross receipts or graduated in any other way, shall before he shall be granted a license, be required to make oath' in writing before a notary public or the treasurer upon the forms to be prepared by the treasurer , stating his business , occupation or profes- sion, or any other matter that may be pertinent to the assessment of the tax on such license; provided , that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the municipality or in charge of the business of such company, and in case of firms , by any me mber thereof. Sec . 21-16. Ten Percent Penalty for Failure to Obtain License. If any person shall continue or start business , employment or engage in a calling or profession after the expiration of a license previously issued , without obtaining a new license , and such failure to obtain a new license be continued for more than fifteen days , he shall be subject to a penalty of ten percent of the amount of the license tax which was due and payable at the beginning of the period when such tax should have been pad , in addition to the license tax -imposed by .this article. Such penalty shall be assessed along with the license tax and shall become a part of the li- cense tax, but such penalty shall in no case be less than two dollars. ( 5-23-38.) Sec . 21-17. interrogatories to Apolicant• for License. As one of the means of ascertaining the amount of any license tax, the treasurer may propound interrogatories to each applicant and use such • 1 7 Sec . 21-17 Cont'd . - other evidence as he may procure. Such interrogatories shall be answered under oath. it shall be unlawful for any applicant to fail, neglest or refuse to answer such an interrogatory. Sec. 21-18 . Separate License for Each Place of Business. Any person doing business at more than one place, stall or stand shall be required to take out separate license for each such place, stall or stand as shall constitute a separate and distinct place of business, and shall pay a license tax as provided for under this article. Sec . 21-19. Proration. All license taxes under this article shall be prorated as follows: If the license issued under this article is to cover a period of more than nine months , the tax shall be for one year; if it is to cover a period of more than six months but less than nine months , the tax shall be for three-fourths of a year; if it is to cover a period of more than three months but less than six months , the tax shall be for one half of a year; and if it is to cover aperiod of three months 00 or less , the tax shall be for' one fourth- of a year; but the minimum M. license tax shall continue as provided in this article . ( 5-11-1+2.) GCC`-' Sec . 21-20. Assessment of Additional License Taxes. Ct Whenever the treasurer shall ascertain that any person shall be as- sessed with any additional license tax, pursuant to the provisions of this article , it shall be his duty to assess such person with such additional lice nse tax as may be reported to him to be due. - In the event such additional license tax so assessed shall not have been paid within thirty days after such assessment, the treasurer shall proceed to collect same as. delinquent taxes. IISec . 21-21. Beginner' s License. Whenever any person begins a business , trade pr occupation on or after July 1 of the license year , so much of the license tax imposed by this 'article as is based on gross receipts shall be measured by the applicant' s estimate of gross receipts that will be made and received from the commencement of the business , trade or occupation to the end of the license year. -- Whenever a license tax is assessed on the basis of estimated gross receipts , every erroneous estimate thereof shall be subject to correction and the treasurer shall assess such person with any additional license tax found to be true after the close of the license year or the treasurer shall recommend to the council the refunding of the amount of- excess ' payment. Sec. 21-22 . Corporations , Partnerships , Etc . - When the business, trade or occupation taxes under this article is conducted by a corporation or partnership, the license tax shall ba im= posed upon the gross receipts of the corporation or partnership, and paid by it, and when so paid , and also when paid by an individual employing persons who otherwise would be liable to a license , it shall be deemed to -discharge the license tax liability of the officers and partners of such corporation or firm and of such persons employed by any employer who II otherwise would be liable to such tax, insofar as the licensed business in concerned . Sec . 21-23. Records: Report of- Gross Receipts . Every person liable for a license tax under this article which is ' based on gross receipts shall keep all records necessary to show and com- pute- such gross receipts , and the report of the gross receipts shall be taken from Such records. All such records and general books of account shall be open to inspection and examination by any authorized represent- ative of the municipality. Each licensee whose license is measured by gross receipts may be re- quired to submit to the treasurer , not later than May first Of each year, a report of his gross receipts for the preceding year. . 14. Sec . 21-23 Cont'd . _ .• If any licensee shall fail to maintain the records required in this section regularly supported by customary vouchers , the proper enforcement officer of the municipality is hereby authorized and directed to estimate the taxpayer' s gross receipts on the basis of the best evidence he can obtain and the treasurer shall make an assessment on the basis of such determination. Sec . 21-24. Report of Sales . To ascertain the amount of sales by each person required to have a license under this article , but who is not required to make a report to the commissioner of revenue of the county for the purpose of a state or county license , shall make a written report , under oath, to the treasurer. showing the amount of goods , wares , merchandise , property , electricity, gas or other property actually sold during the next preceding calendar year from January first to December thirty-first, inclusive , as agent , and the various kinds of business in which the person. is engaged . The forms for the report required shall be prepared and furnished by the treasurer, upon request , to the person required to file such report. The report re- quired by this section shall be made annually by May first. Every person whose duty it is to file such report but who shall fail to file same, shall be guilty of a misdeameanor . ( 5-23-38.) Sec. 21-25. Combinations of Businesses , Trades and Occupations. In those cases in which the conduct of the business , trade or occupa- tion involves operations subject to two or more rates , as set forth in this article , the licensee is hereby required to maintain separate accounts for each such operation and shall be separately licensed for such opera- tion, provided , that the licensee may elect to maintain a single account for gross receipts , in which case the license tax for the entire business shall be computed at the highest rate applicable to any part of the busi- . ness . • Sec . 21-26. Licensing of Person who is both Retail Merchant and Wholesale Merchant. ._ , Any person who is both retail merchant and wholesale merchant , as defined in this article , is hereby required to obtain both classes of li- cense; provided , however, that any retail merchant who desires to do a wholesale business also, may elect to do such wholesale business ;under his retailer' s license by paying license taxes under the provisions of this article as a. retailer on both his retail and wholesale business; but this provision shall not apply to any retail merchant the greater part of whose business at the licensed place during the next preceding year was whole- sale , nor to a beginner , the greater part of whose business it is - esti- mated will be wholesale for the period covered by the license. Sec . 21-27. Deposit Prerequisite to Licensing of Itinerant Amusement. A'ny person applying for a license under this article for any itiner- ant amusement shall make and file , as a prerequisite to the issuance of thelicense in question, a deposit in the sum of three hundred dollars. Sec . 21-28. Duty of treasurer as to Persons Required to have License Generally. • The treasurer shall be charged with the duty of seeing that no person engages in a business , occupation, calling or profession for which a li- cense is required without first obtaining a license. When he shall dis- cover that any person is violating any provisions of this article by fail- ure to obtain a license or discovers that any person has failed to make the report to him as required for thepurpose of obtaining a license, it shall be his duty to make complaint . ( 5-23-38.) - - Sec. 21-29. Enforcement of ,Article. • - The treasurer of his authorized agent shall have the right and au- thority to audit and examine any return or report of gross receipts from any business, occupation or profession. In connection with such an audit , the- treasurer is further authorized and empowered to examine the records , books and papers of any person, firm or corporation required by this ar- . ticle to have a license. • If it shall apperar that any person his incorrectly reported or re- turned his gross receipts , the treasurer shall proceed to assess such per- son with the proper license tax. _ 175: Sec . 21-29 Cont' d . If it shall appear that such gross receipts , or other matters perti- nent to the license tax assessments have been wilfully reported incor- rectly or returned incorrectly, such person shall pay, in addition to such increased license tax assessed , a penalty of twenty-five per cent of such increased assessment; provided further, that any incorrect report or return shall be deemed prima facile wilful. Any nonresident person, who shall be liable for a license tax meas- ured upon gross receipts , shall upon request of the treasure produce and exhibit to the treasurer at his office his records , books and papers IIpertaining to the gross receipts of such person. , Any such nonresident person failing to product his records , books and papers , upon request of the treasurer , shall, in addition to any other liability herein imposed , suffer an immediate revocation of his municipal license , if already issued , and if not already issued , no such license shall be issued unless or until such nonresident person shall have produced and exhibited to the treasurer at his office his records , books and papers pertaining to his gross receipts and unless or until such person shall have fully complied with the other provisions of this.article. Any person who shall refuse to permit the treasurer .or his author- OD ized agent to examine and audit his records , books and papers pertaining Cr: to the gross receipts of such person shall be guilty of a misdemeanor n;. and punished asrovided in section 7-1. This P penalty shall likewise • CC apply to any nonresident person who shall fail or refuse to bring his CC records , books and papers _pertaining to gross receipts to the office of the treasurer for examination and audit upon request by the treasurer for such production. Sec . 21.30. Display of License. Every person required to pay a license tax or to obtain any li- cense under the provisions of this article shall keep the license in a •-, convenient place and , whenever required to drso, shall exhibit the same II t6 any authorized representative of the municipality. No license measured by volume of business shall be required to be publicly displayed . Sec . 21-31. Transfer of Licenses. licenses issued under this article shall be transferable , except where otherwise provided ; but, in no case shall any transfer of license be legal or valid unless and until notice in writing of such transfer shall have been given to the treasurer, who shall have approved such transfer in writing on such license , such notice shall state the time of the transfer and the place of business and name of the person to whom transferred . The treasurer shall keep a record of such transfers and shall sub- mit a copy of each such transfer to the proper enforcement officer. Stec . 2 1-32. Policy Concerning Nonresident Business , -Trade or Occupation. Businesses , trades or occupations carried on in part in the munici- pality but having no regularly constituted place of business therein, shall be subject to equal conditions and equal rates of license tax- ation as those businesses , trades or occupations having a regularly con- stituted place of business within the municipality. In those cases involving nonresident businesses , trades , or occupations , the license tax liability shall be measured by only that portion of the business , IItrade or occupation carried on within the municipality. It is the declared intent of the municipality to avoid either dis- criminating or protective license taxation as it affects any business, trade or occupation, regard less •of location or type of transaction. DIVISION II, LiCENSE TAX SCHEDULE • Sec . 21-33. AMUSEMENTS-GENERALLY • In addition to any other amusement tax that may be imposed by tha municipality , every person conducting operating or engaging regularly in any of the following businesses , trades or occupations in the munic- ipality shall pay an annual license tax equal to ten dollars and .0025 percent of his gross receipts as hereinabove defined , in such business trade or occupation for the preceding calendar year.: 1i6 Sec . 21-33 Amusements-Generally (Cont' d) - Air Games . Arcade or building devoted to general amusement or training . Auditorium. Billard and pool tables. Bowling alleys. Carnivals . Coliseum. Dance Hall . Gardens , display or amusement. Fortune tellers. - Goifdrivir_g range. Gypsies and strolling companies Hobby horse. Merry-go-round . Miniature golf. Movie theatre. Parks , athletic fields ( operated for profit) Rifle range. Skating rink. - - Theatres. Other amusements and entertainments . Sec . 21-34 SAME-COIN -OPERATED: MACHINES. On each coin-operated machine for amusement , there shall be an annual license tax of one hundred dollars per machine. S'ec . 21-35 BUSINESS SERVICE OCCUPATIONS. Every person conducting , operating or engaging in any of the following business , trades or occupations in the municipality shall pay an annual license tam equal to ten dollars and .0025 per cent of his gross receipts as hereinabove defined in such business , trade or occupation for the pre- ceding calendar year:. . 'Airport. Awning erection, installation & removal. Finance Company. - Hauling or transfer , not in connection with taxicab business . Impounding lot. Industrial loan association. Job printing , printing shop , bookbinding , duplicating processes:. r Laundering , cleaning , pressing a' dyeing establishment . Laundermat. Leasing films for compensation. Parking , crating, shipping , hauling , or moving goods or chattels for others . - Parking lots . . Public garage. Renting airplanes. • Renting bicycles. Small loan company. Storage , all types . Taxi terminal (bus terminal) , or dispktching place. - Taxi cab operators . Title plant or abstracting , other than licensed attorney. Title insurance- company. Trailer or mobile home camp. Trailer or mobile home park. Travel agency. U-Drive-it firm or business . Vehicular adertising , electric advertising , bus advertising , commercial advertising . ,Other business service occupations. Sec . 21-36 CONTRACTORS AND CONTRACTING. Subject to the limitations, of section 58-299, Code of Virginia, every person conducting operating or engaging in any of the following businesses , trades or occupations in the municipality shall pay an annual license tax equal to ten dollars and .001 per cent of his gross receipts , as herein- above- defined , in such business trade or occupation for the preceding calendar y.ear: Air Conditioning . Brick contracting stone and other masonry. Building . Cement. Dredging , sand and gravel. 177 Sec . 21-36 Cont' d . - Electrical. Floor scraping or finishing. Foundations. Interior decorating . . Paint , paper decorating. • Plastering. Plumbing , heating , steamfitting , gas fitting. Road , street , bridge , sidewalk, curb and gutter. Sewer drilling and well digging. Structural metal. II Tile , glass , flooring, floor covering . Wrecking , moving, excavating. Other contractus and contracting. . Sec . 21-37 ITINERANT VENDORS. _ On all persons bringing to and exhibiting for sale to consumers at retail in the municipality, in railroad cars , in temporary places or fixed places of sale, fruits , and goods or merchandise , as bankrupt, consigned'. trustees , railroad wreck, fire , slaughter stock left over exposition stock or sale of character , and on all itinerant vendors doing business in the 00 municipality a license tax of two hundred twenty-five dollars per week ej shall be assessed and no license under .this section shall be issued for u. a fraction of a week. C:' CC "Iterant vendors" , as used -in this article, shall be construed to mean and include all persons , whether principal, agent or salesman, who engages in temporary or transient business in the municipality, in one or more places , and who for the purpose of carrying on such business , hire , lease or occupy any building , structure or railroad car for the exhibition or sale of such fruits , goods -or merchandise. Sec. 21-38 MANUFACTURERS, MILLS AND PROCESSORS. Every person engaged _in, conducting or operating any one or more II . of the following businesses in the municipality shall pay for the privil- ece an annual license tax equal to ten dollars and .0075 percent of the gross receipts from articles manufactured or processed , namely:. Asphalt , asphalt products , bricks, marble •goods , tombstones . Awnings , sails or tents . Barrels , crates , boxes , hogheads , veneers , veneer and wood products. Beds , bed springs , cots , mattresses , any and all. Bread , cakes , pies and other bakery products. Burlap , and cotton bags and barrel covers. Canneries -_ Caskets , coffins and burial vaults . Cement and cement products. Chemicals or chemical products. Cigarettes or tobacco products . Clothing , hose , cotton, wool, silk, textile and textile productss Coffee roasting or tea blending . Confections. - Cork products and insulating materials. Cornorn meal flour. Fertilizers or guano. • Flavored extracts and syrups . • Food for livestock. - Furniture , novelities , wood products. I House manufacturing . . • Ice Ice Cream. - Manufacturing , processing and assembling steel , iron and metal products , any and all. Motor vehicles or parts thereof . Paints. Pastuerization and bottling of milk;- cream, milk products . Peanut processing and peanut products. Planing and rolling mills. • Potato chips , sandwiches . - Sashes , frames , blinds , or wool products , saw mill. Soft drinks , manufacturing and bottling. Soybean processing. • Other manufacturing and processing . • 178 • Sec . 21-39 PAWNBROKERS, - • On every license to a pawnbroker the annual license tax shall be two hundred and fifty dollars , not prorated . Sec. 21-40 PERSONAL SERVEE OCCUPATIONS . - Every person conducting operating or engaging in- any of the following businesses, trades or occupations in the municipalityshall pay an annual license tax equal to ten dollars and .0025 per cent of his gross receipts as hereinabove defined , in such business, trade or occupation for the preceding calendar year: Addressing letters or envelopes . 111 • Barbershop operation. . Beautyshop operation. Chartered club operation. - - Correspondent establishment cr bureau. Cleaning chimneys , furnaces . Dental laboratory. Detectives . Embalmer , undertaker. - Employment agency. Exterminating rats , vermin, termites ,. etc. • Fumigating or disinfecting. Furnishing ambulance service. • s Furnishing clean diapers . Furnishing house cleaning service. . Furnishing messenger service , except telegraph or telephone messenger service. Furnishing statistical service. Hairdressing establishment operation. Hotel or motel operation. Kennel or small animal hospital operation. Laundering , cleaning and pressing. Renting any kind of tangible personal property. Renting or furnishing automatic washing . Scalp-treating establishment operation. Supplying clean linens , coats , aprons , towels. Turkish, Roman or other like bath or bath parlor . Nurse' s registry. Photographer . Physicians registry. Picture framing or gilding. Private school ( other than religious and nonprofit) . Other .personal service occupations. • Sec . 21-41 PROFESSIONAL OCCUPATIONS - PERSONS NOT HOLDING STATE LICENSES. Every person conducting or engaging in any of the following occup- ations in the municipality, & not holding a state license in regard thereto shall pay an annual license tax equal to ten dollars and .004 per cent of his gross receipts on the occupation as hereinabove defined , in such occupations for the preceding calendar year: Advertising agent or firm. - Air conditioning. engineer. Appraiser or evaluator of real estate for others for compensation. Artist. - Assayer. Auctioneer , all types . Auditing company or firm. Bail bonds , furnishing for cash. Broker , any type other than pawnbroker and loanbroker. Blue printer. Bookkeeper , public . Collection agency or agent. Common crier. - Commission merchant . • Furnisher of domestic or clerical help , labor or employment . Land agent , rental agent . Landscaper. - Lumber measurer. • Manufacturers agent. Merchantile agent or agency. Metallurgist . - Mining engineer. - Naturopathist. Public relations , counselor. Aa 9 Sec . 21-41 Cont'd . Public stenographer. _ Furnisher of publicity service , bookijg agent , concert manager. Radio engineer. Recorder or proceedings in any court , commission or other organization. Refrigerator engineer. Sales agent or agency. Sculptor. Sec . 21-42 SAME PERSON HOLDING STATE LICENSES. • Every person conducting or engaging in any of the following oc- cupations , in the municipality and holding a state license in regard thereto shall pay an annual license tax of fity dollars on such occup- ation:' Attorney, at law. - Architect . Chemical engine=r. Chemist . - Chiropodist . OD Chiropractor . Cr; Civil engineer. _ Consulting engineer. L : Contracting engineer. CC Dentist . CC Doctor of medicine . Electrical engineer . Homeopathist. Industrial eneineer. . Mechanical engineer . Neurologist. Oculist. Optomertist . Orthodontist . Osteopath Patent Attorney. Physician. Physiotherapist. Public accountant . Surveyor. . Surgeon. . Veterinarian. • Sec. 21-43 PUBLIC UTILITIES Any person who shall engage in any of the following businesses in the municipality shall pay a license tax equal to ten dollars and .005 per cent of the gross annual receipts accruing to such person from such business in the municipality; provided , however , that there shall be deducted any sum or sums paid by such person to the munici- pality as a merchants license tax and license taxes except motor ve- hicle license taxes . Except that: Telephone companies o all pay .a license tax com- puted at the rate of twenty cents ($0.20) per telephone instrument located within the corporate limits on December 31 of the preceding year. Such businesses are as follows:. Motor vehicle carriers . Telegraph companies . Telephone companies . Water , heat , light , power and gas companies. Sec. 21-44 REPAIR SERVICE OCCUPATIONS . Every person conducting , operating or engaging in any of the fol- lowing businesses , trades or occupations in the municipality shall pay an annual license tax equal to ten dollars and .0015 per cent of his gross receipts , as hereinabove defined , in such business , trade or occupation for the preceding calendar year: - Auto repair, engine repair of all types-. Bicycle repair . . Blacksmith. - Business and office machine repair. Clothes , hats ,_ carpets , and rugs repair . 180 Sec . 21-44 Con-0d . • • Furniture and upholstering , repair. Gunsmith and gun repair . - Nickel and chrome plating. Machine shop, boiler shop. - Mattresses , repair . Paint shop, other than contractor. Radio, refrigerators , electrical appliances and home appliances repair . • Reweaving. Road machinery and farm machinery repair. Saws , and other tools , repair. Scales , repair. - Shades , repair. Shoes , repair. Tires , repair. Toys , repair . Umbrellas , harness and leather goods ,- repair. Washing and auto cleaning of automobiles. • Watches and clocks , repair. - Welinding shop. - Other repair services not otherwised taxed . Sec. 21-45 RETAIL MERCHANTS '•. Retail merchants license shall be a license on all gross sales whether actually sold in the town or out of the town except that where a license was charged for sales in other jurisdictions in Virginia, the amount of gross retail sales in each of those jurisdictions shall be deducted from the total retail gross sales figures- used to compute the license tax in the Town of Leesburg. - Excepting those who pay a merchants capital tax the proceeds of which is received by the municipality , every person conducting , operating or engaging , as a retail merchant , in any of the following businesses , trades or occupations in the municipality shall pay, with-a minimum of ten dollars , an annual license tax equal to .001 per cent of his gross re- ceipts , as hereinabove defined in such business , trade or occupation for the preceding year: Aircraft or aircraft parts . - Antiques. • Automobile , accessory , tire , battery. Auto sales , motor vehicle dealers. Bakeries , caterers. B icycles. • Beer and wine (retail) Boats , motors. Books, stationery. Building materials . Candy , nut store. - Cigar , tobacco stands , newsstands . - Clothing not specified elsewhere. Confectionary. • Custom tailor. - Dairy products. Delicatessen. Department stores. Drapery , curtain, upholstery , • Drug. Dry goods stores. • Egg and poultry. Family clothing. Farm equipment . Filling stations. Fish and sea food market. Floor covering . Florist . Fruit stores , vegetable markets . Fueld , ice. Furniture. . Furriers . Garden supplies. General stores.. Gift , novelty , souvenir. . Grocery. Hardware. - Heating , plumbing , electrical equipment. F8I Hog, grain, feed , seed . Hoisery. Jewelry. _ Junk and secondhand dealers. Livestock dealer. Luggage. _ Lumber goods. _ Meat market . . Men' s and boy' s clothing. . Millinery. - Motorcycle. II Musical instrument . _ Office , store , appliance supply. . Optical. Paint, glass , wallpaper. . Photographic , supply , equipment . Pistol dealers. Radio or household applicances. . Restaurants , eating places , nieht clubs.. Secondhand stores , other than junk. Scientific , medical supplies. . Shoes . OD Soda fountain. Cr; Sproting goods. t` Used cars . '=' Variety stores. CC Workmens clothing. CC Other retail stores and retail merchants. Sec . 21-46 VENDING MACHINES, COIN OPERATED , DISPENSING GOODS , WARES AND MERCHANDISE. Every- person engaged in the business of selling oods , wares and merchandise through the use of coin-operated vending machines , in the municipality, shall be classified as a retail merchant on that phase or part of the business done through such machines and shall pay an annual II license tax for the privilege of doing business in this municipality equal to ten dollars and .001 per cent of his gross receipts , as herein defined . The term "engaged in the business of selling goods , wares and merchandise through the use of coin operated vending machines" , as used in this section shall be construed as including the use of such machines by a soft drink manufacturer or packager of nuts , candy and sandwiches who leases , rents or otherwise furnishes vending machines to his cus- tomers for their use in selling at retail soft drinks or packaged nuts , candy or sandwiches , as well as a goft drink manufacturer or bottler or a manufacturer or packager of fruits , candy and sandwiches , who him- self sells his products at retail through the use of such machines 3 and every such soft drink manufacturer or bottler and manufactuer , or packager of nuts , candy and sandwiches qnalifling under this article as as a merchant placing vending machines shall report at retail selling prices all sales made through such vending machines , and shall pay the tax thereon under this section accordingly. A soft drink manufacturer or bottler and a manufacturer or packager of nuts , candy and sandwiches qualfying under this section shall be deemed to have qualified as to all vending machines placed and in any way serviced by him, whether the sales at retail through the use of such machines are made by the manuf- acturer, packager, or bottler himself or by his customers . Regularly licensed retail merchants paying retail merchants license II 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 . Sec . 21-47 WHOLESALE MERCHANTS. Excepting those who pay a merchants capital tax, the proceeds of which is received by the municipality every person conducting operating or engaging as a wholesale merchant , in any of the following businesses , trades or occupations shall pay , with a minimum of ten dollars , and annual license tax equal to .0075 per cent of his gross receipts , as hereinabove defined , in such business , trade or occupation for the preceding calendar year: Automotive Beer and wine (wholesale) . Chemicals . Clothing , furnishings . • Coal, coke Cc .m-_3;ion nercLartS (Yho ta'-c! i;ir_ n1.Hr_.` Sec . 21-47 contd . -- • Commission merchants (who take title, others classed as brokers) . Drugs. - Dry goods. - Eoectrical , 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 work. - Other goods , wares , merchandise. Paper and paper products . • Petroleum and petroleum. products. Se a food . • Soft drinks . - Spouting goods. • Tobacco and tobacco products ( except leaf tobacco) . Waste materials . Other wholesale merchants. - • BE IT FURTHER ORDAINED , that the license fees- heretofore adopted by the Town of Leesburg , wherein the same are conflicting , be , and the same are hereby repealed ; and , BE IT FURTHER ORDAINED , that this Ordinance shall be effective at 12:01 A.M. D.S.T . , July 1, 1963 . . There being no further business to come before the council at this time the meeting was adjourned with the general consent of the members at 9:10 P .M. , E.D.T . fayor• •' • Recorder • • • • 1