Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.

Section 98-2 DEFINITIONS.

For the purposes of this ordinance, unless otherwise required by the context:

AFFILIATED GROUP means:

1.  One or more chains of corporations subject to inclusion connected through stock ownership with a common parent corporation which is a corporation subject to inclusion if:

a.  Stock possessing at least eighty percent (80%) of  the voting power of all classes of stock and at  least eighty percent (80%) of each class of the  nonvoting stock of each of the corporations subject to inclusion, except the common parent corporation,  is owned directly by one or more of the other  corporations subject to inclusion; and

b. The common parent corporation directly owns stock possessing at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of at least one of the other subject to inclusion corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends; the phrase "corporation subject to inclusion" means any corporation within  the affiliated group irrespective of the state or  country of its incorporation; and the term "receipts" includes gross receipts and gross income.

(Ord. No. 13-96 Amended (1) 12-16-96-Effective Upon Passage)

2.  Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing:

a. At least eighty percent (80%) of the total combined  voting power of all classes of stock entitled to vote or at least eighty percent (80%) of the total  value of shares of all classes of the stock of each  corporation, and

b. More than fifty percent (50%) of the total combined voting power of all classes of stock entitled to vote or more than fifty percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.

When one or more of the corporations subject to inclusion, including the common parent corporation, is a non-stock corporation, the term "stock" as used in this subsection shall refer to the non-stock corporation membership or membership voting rights, as is appropriate to the context.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

ASSESSMENT means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice.  Assessment shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his last known address.  Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid.  A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.

ASSESSOR OR ASSESSING OFFICIAL means the Finance Director of this jurisdiction.

BASE YEAR means the calendar year preceding the license year, except for contractors subject to the provisions of Section 58.1-3715 of the Code of Virginia, as amended.  A business may use the same fiscal year as for federal income tax purposes, as the period for measuring the gross receipts of the business.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

BUSINESS means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit.  It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction.  A person may be engaged in more than one business.  The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business; or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business.

CONTRACTOR shall have the meaning prescribed in Virginia Code Section 58.1-3714.B, whether such work is done or offered to be done by day labor, general contract or subcontract.

DEFINITE PLACE OF BUSINESS means an office or a location at which occurs a regular and continuous course of dealing for thirty (30) consecutive days or more.  A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis; and real property leased to another.  A person's residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable as a peddler or itinerant merchant.

FINANCIAL SERVICES means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities, or other investments.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

Broker shall mean an agent of a buyer or a seller who buys or sells stocks, bonds, commodities, or services, usually on a commission basis.

Commodity shall mean staples such as wool, cotton, etc. which are traded on a commodity exchange and on which there is trading in futures.

Dealer for purposes of this ordinance shall mean any person engaged in the business of buying and selling securities for his own account, but does not include a bank, or any person insofar as he buys or sells securities for his own account, either individually or in some fiduciary  capacity, but not as part of a regular business

Security for purposes of this ordinance shall have the same meaning as in the Securities Act (Section 13.1-501, et seq.) of the Code of Virginia, or in similar laws of the United States regulating the sale of securities.

Those engaged in rendering financial services include, but without limitation, the following:

    Buying installment receivables

    Chattel mortgage financing

    Consumer financing

    Credit card services

    Credit Unions

    Factors

    Financing accounts receivable

    Industrial loan companies

    Installment financing

    Inventory financing

    Loan or mortgage brokers

    Loan or mortgage companies

    Safety deposit box companies

    Security and commodity brokers and services

    Stockbroker

    Working capital financing

FUEL SALE OR FUEL SALES shall mean retail sales of alternative fuel, blended fuel, diesel fuel, gasohol or gasoline as such terms are defined in Section 58.1-2201 of the Code of Virginia (1950), as amended.

(Ord. No. 06-06 Added 6-26-06-Effective 7-1-06)

GAS RETAILER means a person or entity engaged in business as a retailer offering to sell at retail on a daily basis alternative fuel, blended fuel, diesel fuel, gasohol or gasoline as such terms are defined in Section 58.1-2201 of the Code of Virginia (1950), as amended.

(Ord. No. 06-06 Added 6-26-06-Effective 7-1-06)

GROSS RECEIPTS means the whole, entire, total receipts, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.1 of the Code of Virginia.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

LICENSE YEAR means the calendar year for which a license is issued for the privilege of engaging in business.

PERSONAL SERVICES shall mean rendering for compensation any repair, personal, business or other services not specifically classified as "financial, real estate or professional service" under this ordinance, or rendered in any other business or occupation not specifically classified in this ordinance unless exempted from local license tax by Title 58.1 of the Code of Virginia.

PROFESSIONAL SERVICES means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the Virginia Department of Taxation may list in the BPOL guidelines promulgated pursuant to Virginia Code Section 58.1-3700.1 and Section 58.1-3701. The word "profession" implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

PURCHASES means all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant.  The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale.  A wholesale merchant may elect to report the gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

REAL ESTATE SERVICES means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.  Unless the service is otherwise specifically provided for in this ordinance, such services include, but are not limited to, the following:

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

    Appraisers of real estate

    Escrow agents, real estate

    Fiduciaries, real estate

    Lessors of real property

    Real estate agents, brokers and managers

    Real estate selling agents

    Rental agents for real estate

RETAILER OR RETAIL MERCHANT shall mean any person or merchant who sells goods, wares and merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser, but does not include sales at wholesale to institutional, commercial and industrial users.

SERVICES shall mean things purchased by a customer which do not have physical characteristics, or which are not goods, wares, or merchandise.

WHOLESALER OR WHOLESALE MERCHANT shall mean any person or merchant who sells wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial, government and industrial users which because of the quantity, price, or other terms indicate that they are consistent with sales at wholesale.

(Ord. No. 2-96 Amended Entire Section 2-12-96-Effective Upon Passage)