§ 18-34. License fee and tax.

Every person or business subject to licensure under this article shall be assessed and required to pay annually in accordance with the following:

(1)

Contractors and persons constructing for their own account for sale, $0.16 per $100.00 of gross receipts.

(2)

Retailers, $0.20 per $100.00 of gross receipts.

(3)

Financial, real estate and professional services, $0.35 per $100.00 of gross receipts.

(4)

Repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this article or otherwise by law, $0.36 per $100.00 of gross receipts.

(5)

Wholesalers, $0.05 per $100.00 of purchases.

(6)

Fortunetellers, clairvoyants and practitioners of palmistry, $1,000.00 per year.

(7)

Massage parlors, $1,000.00 per year.

(8)

Itinerant merchants or peddlers, $500.00 per year.

(9)

Photographers, $10.00 per year.

(10)

Savings institutions and state-chartered credit unions whose main office is in the town, $50.00 per year.

(11)

Direct sellers, as defined in Code of Virginia, § 58.1-3719.1, with total annual sales in excess of $4,000.00, $0.20 per $100.00 of total annual retail sales or $0.50 per $100.00 of total annual wholesale sales, whichever is applicable.

(12)

Water, heat, light and power companies, whether by means of electricity or gas, one-half of one percent of the gross receipts, as provided for in Code of Virginia, § 58.1-3731, as amended.

(Ord. of 12-20-1996, § 10-9; Ord. of 1-13-1998; Ord. of 10-10-2000(1))

(Ord. of 12-20-1996, § 10-9; Ord. of 1-13-1998; Ord. of 10-10-2000(1))