ORDINANCE NO. 06-8( )

 

AN ORDINANCE TO AMEND CHAPTER 8, LICENSES, ARTICLE VI, SCHEDULE OF TAXES, DIVISION IV, PERSONAL, PROFESSIONAL, BUSINESS OR REPAIR SERVICE BUSINESS, OCCUPATIONS AND PROFESSIONS, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA

 

BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 8, Licenses, Article VI, Schedule of Taxes, Division IV, Personal, Professional, Business or Repair Service Business, Occupations and Professions, of the Code of the County of Albemarle, is hereby amended and reordained as follows:

 

By Amending:

Sec. 8-617  Retailers or retail merchants

 

CHAPTER 8.  LICENSES

 

ARTICLE VI.  SCHEDULE OF TAXES

 

DIVISION 4.  PERSONAL, PROFESSIONAL, BUSINESS OR

REPAIR SERVICE BUSINESS, OCCUPATIONS AND PROFESSIONS

 

Sec. 8-617 Retailers or retail merchants.

 

            Each person engaged as retailer or retail merchant shall be subject to the license tax, and other provisions, set forth herein:

 

            A.        Each person engaged as a retailer or retail merchant shall be subject to a license tax of twenty cents ($0.20) for each one hundred dollars ($100.00) of gross receipts, other than as provided in subsection (B) herein.

 

            B.         Each person engaged as a retailer or retail merchant shall be subject to a license tax of ten cents ($0.10) for each one hundred dollars ($100.00) of gross receipts on direct retail sales.  For purposes of this section, a “direct retail sale” is defined as a retail sale made to a remote buyer ordering by telephone, internet, or mail, in which the item(s) sold is/are shipped by common carrier or by the U.S. Postal Service.

 

            BC.      Retailers or retail merchants include, but are not limited to, the following:

 

                        Aircraft or aircraft parts.

                        Alcoholic beverages.

                        Antiques.

                        Auto accessory, tire, battery.

                        Automobile graveyards.

                        Auto sales, motor vehicle dealers.

                        Bakeries, caterers.

                        Bicycles.

                        Boats, motors.

                        Books, stationery.

                        Building materials.

                        Candy, nut stores.

                        Cigar, tobacco stands, newsstands.

                        Confectionery.

                        Custom tailor.

                        Dairy products.

                        Delicatessen.

                        Department stores.

                        Drapery, curtain, upholstery.

                        Drugs.

                        Dry goods stores.

                        Eggs, poultry.

                        Family clothing.

                        Farm equipment.

                        Filling stations.

                        Firearms.

                        Fish, seafood market.

                        Floor covering.

                        Florists.

                        Fruit stores, vegetable markets.

                        Fuel, ice.

                        Furniture.

                        Furriers.

                        Garden supplies.

                        General stores.

                        Gift, novelty, souvenir.

                        Grocery.

                        Hardware.

                        Heating, plumbing, electrical equipment.

                        Hog, grain, feed, seed.

                        Hosiery.

                        Jewelry.

                        Junk or secondhand merchandise.

                        Lightning rods.

                        Luggage.

                        Lumber goods.

                        Meat markets.

                        Men's and boy's clothing.

                        Millinery.

                        Motorcycle.

                        Musical instrument.

                        Office, store, appliance supply.

                        Optical.

                        Other clothing.

                        Paint, glass, wallpaper.

                        Photographic, supply, equipment.

                        Radio, television or household appliances.

                        Restaurants, eating places, nightclubs.

                        Secondhand stores, other than junk.

                        Scientific, medical supplies.

                        Shoes.

                        Soda fountain.

                        Sporting goods.

                        Travel bureau or tour agent.

                        Used cars.

                        Variety stores.

                        Workmen's clothing.

 

            All other retail stores and retail merchants' occupations, businesses or trades not included herein and not otherwise taxed by this chapter.

 

(3-15-73, § 55; 4-21-76; 3-10-82; Ord. 96-11(1), 11-13-96, § 11-68; Code 1988; § 11-68; Ord. 98-A(1), 8-5-98)

 

            State law reference--Va. Code § 58.1-3703.

 

This ordinance shall be effective on and after January 1, 2007.

 

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