Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.
Section 98-3 LICENSE REQUIREMENT.
Every
person shall apply for a license for each business, trade,
profession, occupation or calling (collectively hereinafter "a
business"), unless otherwise exempted by law, when engaging in a
business
in the Town of Front Royal if (i)
the person has a definite place of business in this jurisdiction; (ii) there is no definite place of
business anywhere and the person resides in this jurisdiction; or (iii) there is no definite place of
business in this jurisdiction but the person operates amusement
machines or is
classified as an itinerant merchant, peddler, carnival, circus,
contractor
subject to Virginia Code Section 58.1-3715, or public service
corporation.
A separate license shall be required for each definite place of
business
and for each business. A person engaged in two or more businesses
or
professions carried on at the same place of business may elect to
obtain one
license for all such businesses and professions if all of the following
criteria are satisfied: (i)
each business or profession is subject to licensure at the location and
has
satisfied any requirements imposed by state law or other provisions of
the
ordinances of the Town of Front Royal; (ii) all
of the businesses or professions are subject to the same
tax rate, or, if subject to different tax rates, the licensee agrees to
be
taxed on all businesses and professions at the highest rate; and (iii) the taxpayer agrees to supply
such information as the assessor may require concerning the nature of
the
several businesses and their gross receipts.
(Ord.
No. 2-96 Amended Entire Section
2-12-96-Effective Upon Passage)
(Ord.
No. 13-96 Amended
12-16-96-Effective Upon Passage)