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:
Sec. 8-617 Retailers or retail merchants
CHAPTER 8. LICENSES
ARTICLE VI. SCHEDULE OF TAXES
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.
Auto accessory, tire, battery.
Auto sales, motor vehicle dealers.
Candy, nut stores.
Cigar, tobacco stands, newsstands.
Drapery, curtain, upholstery.
Dry goods stores.
Fish, seafood market.
Fruit stores, vegetable markets.
Gift, novelty, souvenir.
Heating, plumbing, electrical equipment.
Hog, grain, feed, seed.
Junk or secondhand merchandise.
Men's and boy's clothing.
Office, store, appliance supply.
Paint, glass, wallpaper.
Photographic, supply, equipment.
Radio, television or household appliances.
Restaurants, eating places, nightclubs.
Secondhand stores, other than junk.
Scientific, medical supplies.
Travel bureau or tour agent.
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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