Loading...
HomeMy WebLinkAbout12/27/1974 - Regular ."""...- , ~ . . .,., .~ 12-27-74 85 Salem-Roanoke Valley Civic Center Salem, Virginia December 27, 1974 1:00 P.M. Pursuant to the adjournment of the meeting of December 10, 1974, the Roanoke County Board of Supervisors met this day in open session at the Salem-Roanoke Valley Civic Center in Salem, Virginia. Members Present: Chairman R. E. Hilton, Jr. Vice-Chairman John G. Seibel, C. Lawrence Dodson, Richard C. Flora and May W. Johnson. William F. Clark, County Administra- tor, and Edward A. Natt, County Attorney, were also in attendance. At the request of Chairman R. E. Hilton, the meeting was conducted by Vice-Chairman John G. Seibel. The invocation was offered by C. Lawrence Dodson. Mr. Raymond R. Robrecht, Roanoke County Delegate, appeared before the Board and expressed his gratitude to the Board for its position on annexation and other pertinent matters during the past year. IN RE: ADOPTION OF ORDINANCE NO. 1166 AMENDING CHAPTER 9. LICENSES, OF THE ROANOKE COUNTY CODE WHEREAS, the Board of Supervisors deems certain amendments to the Roanoke County Code to be necessary in the best interests of the health, safety and general welfare of the citizens of Roanoke County; and WHEREAS, a Notice of Intention to amend the Roanoke County Code as proposed, and public hearing thereon, have been advertised and posted in accordance with law. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, that the Roanoke County Code be amended as follows: Chapter 9. Licenses be amended and reordained as follows: Chapter 9.1 Licenses Article I. In General r '''',' '; +. , ;:.~. -'.. 12-27-74 86"~ Sect. 9.1-1. Statement of Policy. It is the purpose and policy of the Board of Supervisors in enacting this ordinance imposing license taxes for the conducting of business in the County of Roanoke and for the granting of privileges as are hereinafter defined and set forth ot equalize as far as practicable the burden of such license taxation among those hereby liable thereto, by adopting for general applica- tion, but subject to the regulations, personal privileges, and exceptions hereinafter specifically set forth a system of license taxes. Sect. 9.1-2. How designated and cited. -- The following ordinance, arranged in articles and sections, be, and the same shall constitute, and be designated and cited as liThe License Tax Ordinance of the County of Roanoke, Virginia." Sect. 9.1-3. Rules of construction. The rules, as given in the Code of Virginia, and any acts amendatory thereto for the construction of statutes, shall, as far as applicable, govern in the construction of this ordinance and such amendments hereto as may hereafter be adopted. Sect. 9.1-4. Number and gender. A word importing the singular number only may extend and be applied to several persons or things, as well as to one person or thing; and a word importing the plural number only may extend and be applied to one person or thing, as well as to several persons or things; and a word importing the masculine gender onl may extend and be applied to females and to firms and corporations as well as males; and the word "person" may extend and be applied to bodies politic and corporate as well as individuals, partnerships, firms, associations and institutions. Sect. 9.1-5. Definitions. -- For the purpose of this chapter, the following words and phrases shall have th meanings respectively ascribed to them by this section: 1. Business service. Every person engaged in the conduct of a business, trade or occupation enumerated in Section 9.1-40 of this chapter. 2. Coin machine operator. Every person, firm or corporation selling, leasing renting or otherwise furnishing a coin-operated machine or coin-operated machines to others or placing a coin-operated machine or coin-operated machines with others. The license tax imposed upon a coin machine operator is not in lieu of, but in addition to, license taxes imposed upon coin-operated machines. The coin machine operator1s license tax, however, is not applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles, nor to vending merchandise or postage stamps or pro- vide service only, nor to operators of coin-operated musical devices that operate on the coin in the slot principle, nor to operators of viewing machines or photomat machines, nor to operators of devices or machines affording rides to children or for the delivery of newspapers. 3. Commissioner of the Revenue. The Commissioner of the Revenue, or any of his employees or agents. 4. Contractor. Every person engaged in the conduct of a business, trade or occupation enumerated in Section 9.1-29 of this chapter. The term "con- tractorll is further defined to include every person accepting, or offering to accept, orders or contracts for the doing of any work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, wallpaper, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead or other metal, or any other building material; or accepting or offering to accept orders or contracts to do any electrical work on or in any building or structure or accepting, or offering to accept, orders or . 't'" C', ---: 12-27-74 87 The term gross receipts when used in connection with, or inrespect to, financial transactions for the preceding year involving the sale of notes, stocks, bonds or other securities or the loan, collection or advance of money or the discounting of notes, bills or other evidences of debt shall be deemed to mean gross interest, gross discount, gross commissions, or the other gross receipts earned by means of, or resulting from, such financial transactions, but the term gross receipts shall not include any principal amounts received in payment of debts. The calculation of gross receipts for license tax purposes shall be on either a cash or accrual basis, provided, however, that the basis used must coincide with the system of accounts used by the taxpayer and with the method employed by the taxpayer for Federal and State income tax purposes. The preceding year's gross receipts may be either the fiscal year used by the business or the calendar year, provided that the year employed mus also coincide with the year used for Federal and State income tax purposes. 6. Purchases. All goods, wares and merchandise received for sale at each definite place of business of every wholesale merchant. The word as so used shall not be construed to exclude any goods, wares and merchandise otherwise coming within the meaning of the word. 7. Repair service. Every person engaged in the business of repair, renovatin or servicing any of those items or articles enumerated in Section 9.1-40 of this Chapter. 8. Retail merchant. Every merchant who sells at retail only and not for resale. 9. Wholesale merchant. Every merchant who sells to others for resale only 0 who sells to institutional, commercial, or industrial users. Sect. 9.1-6. Rules for guidance. As to all questions in regard to the duty, authority and conduct of officers of the County in collecting and enforcing the taxes herein imposed, and in regard to matters of construction, and for definitions of terms used in this chapter and the rules and regulations applicable to putting the same in operation, for the assessment, levy and the collection of taxes for the __._-'_~__.--"'...,k....___~.._~. .........A. *L'-'-'..__~ . .,.,.... __t~....._."...,~~._*',.ds..:..A_........, ~b;'1l... 0"0 12-27-74 current year, reference is hereby made to the laws of the State of Virginia and more particularly to Article 1, Chapter 7, Title 58 of the 1950 Code of Virginia, as amended, or to so much thereof as is applicable to this ordinance and is not inconsistent with it or the General Ordinances of the County of Roanoke; and for the conduct and guidance of the officers of the County and other parties affected by this chapter, and for fixing their powers, rights, duties and obligations, the provisions of said laws, so far as applicable, are hereby adopted and incorporated by reference as if more specifically set forth herein, without however, being herein specifically quoted or set forth. Sect. 9.1-7. Powers of the Commissioner of the Revenue. -- The commi ss i oner shall be and he is hereby authori zed and di rected to employ one of his deputies as an inspector whose duty shall be to see that the pro- visions of this chapter are enforced, and the inspector shall make reports to the Commissioner and perform any services required by him in connection with the enforcement of this chapter, said inspector to be subject to removal at an time at the pleasure of the Commissioner. Said inspector, shall especially investigate and ascertain whether each person, firm or corporation engaged in any business or profession required by this chapter to pay a County license tax for the privilege of doing business in the County, to be measured by the amount of actual or probable sales, or purchases made by him or it, or upon the actual or probable volume of business done by him or it, has made a correct return; and to that end said inspector, as an agent of the Commission of the Revenue, is authorized and empowered to summons such person firm or corporation before him in the office of said commissioner and require the production of any or all of his or its records, books and papers relevant to the matter under investigation as he shall deem proper in order to accurately determine the proper return to be made by such person. I The said license inspector shall have the power and right, at all reasonable times, to examine the books and records of any taxpayer liable for taxes assessable under this ordinance with respect to the possible liability of any person using the facilities of such taxpayer, as well as with respect to the liability of the taxpayer whose books and records are so examined. --- Every person who shall fail to appear before said inspector or appearing, fails or refuses to produce such records, books and papers, when duly summoned, or shall refuse to permit said inspector to make such other and further investigation and audit of said books and papers as aforesaid, shall be guilty of a misdemeanor, and subject to the penalties provided therefor under the 1950 Code of Virginia, as amended, unless otherwise provided in this chapter. Sect. 9.1-8. Zoning The Commissioner of the Revenue shall require satisfactory proof that the conducting of such business, trade, profession, or occupation at such locatio is not so prohibited by the Zoning Ordinance or any other ordinance of the County of Roanoke. Sect. 9.1-9. Liability for license. It is hereby declared to be the intent of this chapter that, in order to distribute the tax burden of the County, all businesses, trades, professions, pursuits, vocations and callings located or conducted in the County and the persons, firms, associations, and corporations engaged therein and the agents thereof, except in cases where taxation by the localities shall be prohibited by the general law of the State, are hereby made subject to a license tax under this chapter. When any person shall, by use of signs, circulars, cards or newspapers or radio or television broadcasts, advertise any business, it shall be considere prima facie evidence of his liability under this chapter and he shall be required to take out a license for such business. . . ~ 12-27-74 ,8.9 Sect. 9.1-10. Separate license for each place of business. When any person is engaged in a business subject to taxation under the provisions of this chapter, a separate license shall be required for each different location where said business is conducted. Sect. 9.1-11. License year. Unless otherwise specifically provided, all license taxes levied by this chapter shall be due and payable at the office of the Commissioner of the Revenue of the County of Roanoke, Virginia, on the first day of January of each and every year, and all licenses shall expire on the thirty-first day of December following the date on which such license is issued, and any person conducting any business, trade, occupation or profession without a license after the first day of January, 1975, or the first day of any year thereafter, unless otherwise specifically provided, shall be guilty of committing a misdemeanor and be subject to punishment as provided for in this chapter. Sect. 9.1-12. Expiration of license and penalty for continuing without license. Except when otherwise expressly provided, all licenses shall expire on the 31st day of December of each year. Sect. 9.1-13. Keeping of records. Every person liable for a license tax under the provisions of this chapter, which tax is based on volume of business, gross value or gross receipts, shall keep all records necessary to accurately show said volume of business, gross value or gross receipts and from such records, the value of business, gross value or gross receipts shall be taken for the purpose of computing the tax. All such records and general books of accounting shall be open to inspection and examination by any authorized representative of the County of Roanoke. Sect. 9.1-14. Required oath - penalties for false oath. Where a statement of purchases, gross receipts, gross values or sales is made by any person under the provisions of this chapter, the Commissioner of the Revenue may require of each such person a statement, under oath, as to the amount of his purchases, gross receipts, gross value, or sales as may enable him to satisfactorily determine the same and the Commissioner of the Revenue may decline to issue the license until such proof has been furnished. Anyone who, for the purpose of obtaining any license, makes a false or mis- leading statement or gives false testimony for the purpose of himself obtain- ing any license or to assist or aid another to obtain any license, in violatio of this chapter, shall be subject to a fine of $250.00 and the license issued because of any such testimony shall be revoked and no part of the license tax collected shall be refunded. Sect. 9.1-15. Issuance of license. Every person desiring to obtain a license to prosecute any business, trade, profession or occupation, or to do anything for which a license is required hereunder, shall first make application therefor to the Commissioner of the Revenue, in which application shall be stated the residence of the applicant; the nature of the business, trade, profession, occupation or thing to be done; the place where it is proposed to be conducted. Said Commissioner shall then issue a signed license to said applicant to conduct the business, trade, profession, or occupation or other thing to be done therein named; which license, however, shall not be valid or effective unless and until the tax required shall have been paid to the County Treasurer. Sect. 9.1-16. Proration of tax. a. Unless otherwise expressly provided in this chapter, all licenses shall be deemed to be issued for the current tax year, that is, from January first through December 31st, next following, and no license tax imposed by this chapter or by any subsequent amendment hereto shall, upon issuance, be subject to proration for any portion of a license year unless it be herein provided to the contrary or unless such proration be required by localities by the general law. 'W 12-27-74 9 (l b. There shall be no abatement from or proration of any license tax imposed hereunder, except as to any person who, or firm or corporation which, pays a flat rate license tax and shall begin business after the beginning of the license tax year, then in such case, the Commissioner of the Revenue shall ascertain the amount of such license tax, which license tax shall bear the same proportion of the annual tax thereon as the period embraced between the date at which such license is issued and the 31st day of December next thereafter bears to the whole year, and except further that in computing said tax no deduction shall be made therefrom for any fractional part of a month. The foregoing provision sahll not apply to any gross receipts ot gross value licenses issued under this chapter or to any license computed upon the amount of sales or contracts made or done, or for any such license computed upon the amount of sales or purchases. No license tax specially prohibited from being prorated shall be prorated. - Sect. 9.1-17. Additional license taxes and beginner's license. 1. Whenever any person begins a business, trade, profession or occupation on or after January 1st of the license year, the license tax imposed by this chapter shall be measured by the applicant's estimate of the purchases, sales, gross receipts, or gross value that will be received, made, established or produced from the commencement of the succeeding license tax year, or when applying for his license for such succeeding year, furnish the Commissioner of' the Revenue with the true amount of gross receipts, gross value, sales or purchases for that part of the preceding year during which such person operate and thereupon pay to the Treasurer any additional amount of license tax due. Until such payment is made there shall not be issued to such person any licens permitting such person to carryon any business, trade profession or occupa- tion in the County. 2. Whenever the Commissioner of the Revenue shall ascertain that any person should be assessed with other or any additional license tax pursuant to the provisions of this chapter it shall be the duty of the Commissioner of the Revenue to assess such person with such additional license tax as may be reported to be due. - Sect. 9.1-18. Miscellaneous licenses not provided for. In every case in which a license is imposed by the State on any business, trade, occupation, or profession not herein specifically mentioned, a County license tax equal to the amount of the State tax is hereby imposed for the privilege of conducting such business, trade, occupation or profession in Roanoke County. Sect. 9.1-19. Seasonal licenses. Licenses which expire prior to December 31st may be issued for such businesse I that are conducted during certain months of the license year because of weather conditions. Proration of such seasonal licenses shall comply with Section 9.1-16 of this chapter, except that the expiration date may be other than December 31st. This section shall not apply to contractors of any type. Sect. 9.1-20. Display of license. Every person required to pay a license tax or to obtain any tag, sticker or sign under the provisions of this chapter, shall display the license receipt, tag, sticker or sign in a conspicuous place at his regular place of business or profession in order that any authorized representative of the county of Roanoke may inspect the same at any and all reasonable times. All licensees who do not maintain a regular place of business shall either carry the licens receipt, tag, or sign with them on their person or have the name fixed or attached to their truck, automobile, or other motor vehicle and properly display the same when called upon to do so by any authorized representative of the County of Roanoke. No license measured by volume of business shall be required to be publicly displayed. I .__ 2-27-74 "'. 9. 1 Sect. 9.1-21. Transfer of license. Licenses issued under this chapter shall be transferable except where otherwis provided, but in no case shall any transfer of license be legal or valid unles and until notice of such transfer shall have first been given to the Commissioner of the Revenue, who thereupon shall approve said transfer by written endorsement thereupon. Sect. 9.1-23. Enforcement of ordinance. I In the enforcement of the provisions of this chapter, the Commissioner of the Revenue of the County, in addition to the powers specifically granted, shall have all and the same enforcement authority with respect to County licenses that State law confers upon commissioners of the revenue generally with respect to State licenses. As one of the means of ascertaining the amount of any license tax due under pertinent information, the Commissioner of the Revenue may propound interrogatories to each applicant and may use such other evidence as he may procure. Such interrogatories shall be answered under oath, and it shall be unlawful for any applicant for a County license to refuse to answer any such interrogatories. Each such refusal shall constitute a separate offense. The Commissioner of the Revenue or his duly qualified deputy or deputies, afte the hereinabove set out powers of enforcement have been exhausted, shall have the added power to take legal proceedings by warrant to enforce compliance wit the provisions of this chapter. Sect. 9.1-24. Penalties. Any person, firm or corporation violating any of the provlslons of this chapter shall, upon conviction thereof, be deemed guilty of having committed a misdemeanor and be punished as is provided for in Section 18.1-9 of the 1950 Code of Virginia, as amended, unless otherwise provided in this chapter. Each day any such person, firm or corporation violates or fails to conform to such provision or requirement shall constitute a separate offense. Such conviction shall not relieve any such person, firm or corporation from the payment, collection and remittance of said tax as provided in this chapter. Sect. 9.1-25. Constitutionality. If any part or parts, article, section, subsection, sentence, clause or phrase of this chapter should, for any reason, be held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of this chapter which shall remain in force and effect as if such chapter had been adopted with the unconstitutional or invalid part or parts, article, section, subsection, sentence, clause or phrase thereof eliminated, and the Board of Supervisors of Roanoke County, Virginia, hereby declares that it would have passed and adopted this chapter and each part or parts, article, section, subsection, sentence, clause and phrase thereof irrespective of the fact that anyone or more part or parts, article, section, subsection, sentence, clause or phrase would have been declared unconstitutional or invali . Sect. 9.1-26. Carnivals, Circus, Trained Dog or Pony Show, Speedways, Race Tracks, etc. On every carnival, circus, trained dog, pony or animal show, speedway, race track or similar organization there shall be a license tax of $250.00 for each day that an exhibition is given within the County. Carnival is meant to include any lawful business, performance or amusement to be given in a tent, building, structure or on any graounds occupied by said carnival without any exceptions. Sect. 9.1-27. General provisions regarding shows, etc. Before a license can be issued to any carnival, show, minstrel, circus, menagerie, animal show, performance or public exhibition, as provided for in the immediately preceding section, the person proposing to exhibit such carnival, show, ministrel, circus, menagerie, animal show, performance, or public exhibition shall make application in writing to the Board of Supervisor, or its authorized agent, stating the nature of the carnival, show, minstrel, ""/ '.., ,.~,<;< . ,. 12-27-74 9'2\" circus, menagerie, animal show, performance, or public exhibition and the location in the County where said performance shall be exhibited and secure from the Board of Supervisors, or its authority agent, a written permit therefor. If the Board of Supervisors, or its authorized agent, considers it undesirable to permit such a carnival, show, minstrel, curcus, menagerie, animal show, performance, or public exhibition to exhibit anywhere within the County, they shall have full power to refuse to issue said permit. The Commissioner of the Revenue shall not issue a license until such permit is secured from the Board of Supervisors or its authorized agent. Sect. 9.1-28. Fortune Tellers. On every fortune teller, clairvoyant, phrenologist, spirit medium, spiritualis , astrologist, hypnotist, or palmist the license tax shall be $500 per year. Article III. Contractors and Contracting Sect. 9.1-29. Contractors and contracting. Every contractor conducting, operating or engaging in any of the hereinafter enumerated businesses, trades or occupations wherein any of the hereinafter enumerated materials are used or things are done shall pay minimum license tax of $25 plus $0.15 on each one hundred dollars of gross receipts from all orders or contracts accepted during the preceding year, in excess of one thousand dollars. Air conditioning equipment Brick, stone and other masonry Building, all types Concrete work Dredging of sand or gravel Electrical contracting (see Sec. 9.1-30) Electrical wiring (see Sec. 9.1-30) Elevator installation Erecting, installing, removing, storing awnings Excavating Floor scrapings, sanding or finishing Fumigation Painting Paving Plastering Plumbing, heating, steam fittings (Sec. 9.1-30) Road, street, bridge, sidewalk, curb and gutter - construction of Roofing, tinning Sewer or well digging Sign erecting, all types Structural metal work Tile, glass, flooring, floor covering Vermin control Wallpapering Wrecking or moving of buildings or structures Other types of contracting Sect. 9.1-30. Requirements of plumbers and electricians. No plumber's license herein provided for shall be issued unless and until the County plumbing inspector has first ascertained and certified that the applicant therefor is qualified to do plumbing, gas fitting and heating work. No electrician's licnese herein provided for shall be issued unless and until the County electrical inspector has first ascertained and certified that the applicant therefor is qualified to do electrical wiring or installation. "11I''"' 12-27-74 9,a Sect. 9.1-32. General It shall be the duty of every such contractor who sublets any portion of the work contracted for to notify the Commissioner of the Revenue and the Building Inspector of such subletting~ ~iving amounts so sublet~ the name and address of all persons to whom any portion of the work is sublet~ and failure so to do shall be a misdemeanor. Article IV. Merchants Sect. 9.1-33. Wholesale merchandise broker and commission merchant. Every person who receives or distributes goods~ wares, or merchandise for account of the shippers and sells only at wholesale prices and whose gross profits are measured principally by commissions arising from sale of such goods, wares or merchandise shall, for the privilege of doing business in the county~ pay a license tax of $50 plus 35~ per one hundred dollars of gross commissions and profits in excess of $3000. Sect. 9.1-34. Dealers. The following persons shall pay a license tax of $100: A. Every person who sells or solicits for sale or receives or takes orders for sale and delivery of coal within the County and who does not keep and maintain a regular place of business in the county for the purpose of sale~ storage, and delivery of coal, consisting of a coal yard equipped with scales and other necessary equipment for the storage, weighing, sale and delivery of coal. B. Every person conducting a business of dealing in coal, oil, fuel oil, gasoline, kerosene or other burning fluids or gases by selling or delivering the same to others than licensed dealers or retailers from wagons, trucks or vehicles. C. Every person conducting a business of dealing in milk and milk products or distributing milk or milk products by selling or delivering the same to others than licensed dealers or retailers from trucks or vehicles. D. Every person conducting a business of dealing in bread, pastries, or bakery products or distributing bread, pastries, or bakery products by selling or delivering the same to other than licensed dealers or retailers from trucks or other vehicles. Sect. 9.1-35. Itinerant vendors~ bankrupt sales, etc. On every person exhibiting for sale or selling in the County, in a temporary or a fixed place, any fruits, goods or merchandise, as a bankrupt, assignee, or trustee; or bringing in for sale fruits, goods or merchandise from railroad wrecks~ leftover stocks~ exposition stocks; or for conducting a fire sale; slaughter stock sale; going out of business sale; or any sale of like characte and on any itinerant vendor there shall be a license tax of $200 per year or fraction thereof. No person shall be exempt from the payment of the license tax imposed by this section by reason of associating temporarily with any local merchant~ dealer, trader or auctioneer or by reason of conducting such temporary or transient business in connection with or as a part of a business in the name of any local merchant, dealer, trader or auctioneer. Sect. 9.1-35. Peddlers. On each peddler there shall be a license tax as follows: 1. Peddlers of goods, wares of merchandise in this county - $200 ~ . ..'.A..... ... '-....--~------_..~ --.._.____.___.--o..ll::ao.-""'...'.. ~<<,,"_.d ...... ..,~_,_.....'"""., ..,~~_....... ,..........,~h_...uU.~~..._....__."..._,~_.L..L,_ ~..., "...t......,_.... .........._,&>.....,._.bI..,~'.......~ ~,. .."'-..!r-.....wc., '.' ;,...... "\94 12-27-74 2. Peddlers of meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruits or other family supplies of a perishable nature not grown or produced by the peddler - for each vehicles used in such peddling in this county - $50.00 3. Peddlers of seafood who buy the seafood they peddle from persons who catch or take the same in this county - $10.00 4. Peddlers of ice, wood and coal not produced by them but purchased for resale - each vehicle used in such peddling in this county - $25.00 Peddlers licenses shall not be prorated or issued quarterly. Peddlers license are not transferable. Sect. 9.1-37. Retail merchants, restaurants. Any person conducting the business of a retail merchant, and any person who shall cook, prepare or otherwise furnish for compensation food or refreshments of any kind for casual visitors at his house or place of business for con- sumption therein and who does not furnish lokging and who is not the keeper of a hotel or lodging shall pay a minimum license tax of $25.00 plus $-.15 per one hundred dollars of gross receipts derived from such business. Sect. 9.1-38. Wholesale merchants and distributing house. The license tax for a wholesale merchant shall be $25.00 if the amount of purchases throughout the next preceding calendar year did not exceed $5,000. If the amount of purchases throughout the next preceding calendar year exceeded $5,000 but did not exceed $10,000 the license tax shall be $50.00. If the gross purchases exceed $10,000 the license tax shall be $50 on the first $10,000 and 10~ on every $100.00 in excess of $10,000. Sect. 9.1-39. Alcoholic Beverages. 1. The terms used in this section shall have the same meanings set forth in ' Sections 4-2 and 4-99 of the Code of Virginia unless a different meaning shall be clearly intended. - All persons licensed under any provision of this section shall comply in every respect with all the provisions of the Virginia Alcoholic Beverage Control Act,1I as amended. 2. The license tax for every wholesale beer distributor, wholesale wine distributor, and on-premises or off premises beer and/or wine licensee, and banquet licensee when alcohol of more than three and two-tenths per centum (3.2%) of alcohol by weight is distilled, brewed, distributed or sold shall be as follows: a. On every wholesale beer distributor there shall be a license tax of $50.00. b. On every wholesale wine distributor there shall be a license tax of $50.00. c. On every retail on premises wine license there shall be a license tax of $20.00. d. On every reta i 1 off premises wine license there shall be a license tax of $20.00. e. On every retail on premises beer license there shall be a license tax of $20.00. f. On every reta il off premises beer license there shall be a license tax of $20.00. g. On every on premises wine and beer licenses there shall be a license tax of $25.00. h. On every retail off premises wine and beer license there shall be a license tax of $25.00. ,. 'x , "".-.'" 12-27-74 -"'t .9i5 Any police officer shall at all times during business hours be allowed free access to every place where beverages are stored, distributed, offered for sal and/or sold for the purpose of examining and inspecting such premises. Article V. Business, Professions, Trades & Occupations Sect. 9.1-40. Business, profession, trades and occupations. Every person conducting or engaging in the County in any of the businesses, professions, trades, services or occupations hereinafter enumerated in this section shall pay a minimum annual license tax of $25.00 plus $0.15 on each one hundred dollars of gross receipts in excess of $500.00 derived from such businesses, professions, trades, services or occupations, to-wit: Accountant Advertising agent or firm Advertising serVlce Air conditioning engineer Air conditioning equipment repair Airplane charter service Appraiser or evaluator of real estate for others for compensation Architect Artist Attorney at law Auditor Automobile, laundry or washing Automobile, truck and motor vehicle repair of any type Barber shop Beauty shop Bicycle repair Billboards, owning, renting, leasing or maintaining of Blacksmith Boarding kennels (dogs, cats, horses, etc.) Boiler repair Book salesman, magazine salesman or agent for the sale of books or magazines not selling from a regular place of business in Roanoke County Booking agent Bowl i ng a 11 ey Broker, any and all types wholesale merchandise Breeding, any and all types Builder and developer Business and office machine repair and service Chartering service, all types Chemical engineer Chemist Chiropodist Chiropractor Civil Engineer Clothes, hat, carpet or rug repair Collection agency, any and all types Correspondence school Dancing instructor Delivery service Dentist Dermatologist Detective, private Doctor of dental surgery Doctor of medicine Doctor of veterinary service Electrical appliance repair Employment agent or agency Engine repair service, any and all types Engraving metal and plastic Farm machinery repair Frozen food storage Furnace and heating equipment and appliance repair Furniture repair Games of chance not prohibited by law or operated pursuant to the provisions of Sect. 18.1-340 (b) of the 1950 Code of Virginia, as amended. to. ~...-__.. .. ....fi:tl:o.-lI_._,~ "--h"--'Jr..o. 0:........._ < ~ _. . _.lJ.... ~._ ~..'-.. _"'- ~... L.a ,. ...... ...'..i ~~-"~'.,." .aJrl,c'~, ..~~..."""-._ . _.........._ ..... .,...)oo:_~~.. ~1I.. 11I<." 1 xJ .... , 12-27-74 \)6 Gardening, shrub or tree trimming and lawn care Golf courses, public and private, miniature or regular, indoor or outdoor Grooming (dogs, cats, horses, etc.) Gun repair Haul i ng, a 11 types Hobby horses and merry-go-rounds Home appliance repair Hotels, motels and boarding houses Industrial and commercial machinery repair Industrial engineer Interior decorating Janitorial services Job printing, printing shop, book binding, duplicating processes Land agent Landscape architect Landscaping Launderers, cleaners, linen service Lawnmower repair, any and all types Leather goods repair, any and all types Lumber and wood yards Mattress repair and mending "Mend-it" shop Metal goods repair Mining engineer Motion picture theaters - indoor and outdoor Motor vehicle repair, any and all types Music teacher, all types Musical instrument repair or tuning Nickel and chrome plating Oculist Optician Optometrist Orthodontist Osteopath Pawnbrokers Patent agent Photo coloring Physician Physiotherapist Pool and billiard rooms Pruning and spraying trees and shrubbery Psychologist Psychiatrist Public accountant Public bookkeeper Public dance hall Public exhibitions Public exhibition hall Public parking and storage garage Public parking lot Public performance and vaudeville show except for benevolent, charitable or educational performances Public relations counselor Public stenographer Radio and television repair Real estate agent, broker or salesman Recreational facilities, public or private Refrigeration engineer Rental agent Renting bicycles, motor scooters, motor vehicles, or airplanes Reweaving of clothes, hats, carpets or rugs Road machinery repair Saw repair and sharpening Scales repair Sculptor Seamstress Security guard Shade repair ,.1 L.._ ~ 12-27-74 '91 Shoe shine parlor Shooting galleries and ranges Snow removal Storage, all types Surgeon Surveyor Swimming pools, public and private Tax consultant Taxidermist Taxi service Telephone answering service Tire repair or recapping Tool repair Toy repair Trailer camps, trailer courts and mobile home parks Training (horses, dogs, etc.) Tutors and other private teachers U-drive-it firm or business Umbrella repair Undertakers Upholstery or mending of furniture or home or commercial furnishings Veterinary surgeon Watch, clock and jewelry repair Welding shop Wrecker service Other business service occupations, repair shops, professional occupations and personal service occupations. Sect. 9.1-41. Automobile graveyards On every person who owns or operates an automobile graveyard there shall be an annual license tax of $250.00 plus $2.00 for each motor vehicle incapable of being operated. The Commissioner of the Revenue shall not issue a license under this section until the said applicant first obtains a permit from the Board of Supervisors or its authorized representative to operate such automobile graveyard. Sect. 9.1-42. Auctioneers. On every auctioneer, as defined in Sect. 58-285 of the Code of Virginia, as amended, there shall be a license tax of $15.00 whether any compensation for services is received or not. Sect. 9.1-43. Common criers. On every common crier, as defined in Sect. 58-289 of the Code of Virginia, as amended, there shall be a license tax of $10.00 whether any compensation for services is received or not. Sect. 9.1-44. Credit union. On each credit union in the County there shall be the following license tax: Where the paid in capital is not in excess of $20,000.00 $ 5.00 Where paid in capital is in excess of $20,000.00 and not in excess of $50,000.00 ............................................... $10.00 Where the paid in capital is in excess of $50,000.00 and not in excess of $100,000.00 .............................................. $20.00 An additional sum of $0.03 per $1,000.00 of actual paid in capital in excess of $100,000.00. This tax shall not be prorated. -....,........ ,,..-, ,k.I.-...... ,_"" "",'.~",-_.:at .., t. ....~ __~-" _"lo..ll"t...... ....,..... ........~ ~"-_. ...~_..~.:....___ .-.....-0. '-- .._ ~I.,. .... 98~. ,:o?ii 12-27-74 Sect. 9.1-45. Junk dealers. On every person trading in any kind of second hand article, junk, old metal, rags, or other like commodities there shall be a license tax of $200.00. On every canvasser or agent canvassing the County for the purpose of buying junk or other matter for junk dealers or themselves there shall be a license tax of $50.00. Sect. 9.1-46. Private bankers, loan companies, building & loan associations, tc. On every private banker there shall be a license tax of $100.00. On every building and loan association or industrial loan association, either or both, selling stocks, making loans, or making collections there shall be a license tax of $50.00. On every building and loan association which does business on a purely mutual plan there shall be a license tax of $50.00. No license tax provided for in this section shall be prorated. Sect. 9.1-47. Coin-operated machines and operators. The license tax on each coin-operated machine or merchandise vending machine of any description, which machine is not prohibited by law, into which are inserted coins of any denomination, to dispose of articles or merchandise or for the purpose of operating devices that operate on the coin~in-the-s1ot principle, which machines are used for gain, except as a pay telephone, shall be $12.50 except as follows: 1. On each coin-operated musical machine or musical device that operates on the coin in the slot principle ................. ....... ..... $ 5.00 2. On each coin operated vending machine used solely for the sale of candy and operated on the premises of moving picture or other thea ters ..................................................... 5.00 -' 3. On each coin operated vending machine used solely for the sale of candy operated on the premises of any person conducting any 1 awful bus i ness other than a theater ........................ 10.00 4. On each amusement machine operated by the insertion of one cent .................................................... 2.00 5. On each machine used solely for the purpose of selling shoestrings, chewing gum, peanuts or peanut candy, or postage stamps, and on each weighing machine ... ...... ....... 6. On each machine for the sale of agricultural products, soft drinks, or cigars...................................... 7. On each vending machine operated on premises for which a tobacco retailer's license has been obtained and used solely for the sale of cigarettes.................................. 1.00 3.00 3.00 8. On each miniature pool table in the operation of which nickels or coins of larger denomination are used ......... ... 9. On each vending machine operated by the insertion of one cent -- for each machine ....... ..... ................ .... 10.00 1.00 10. On each vending machine used solely for sale of peanuts, peanut candy and peanut butter sandwiches and creme sandwiches and operated by the insertion of a coin or coins of any demonination ..3.00 11. Automatic baggage or parcel checking machines - for each receptacle................................................... .15 ><" 12-27-74 ".. -.. 99 12. *On each coin operated washing machine ..................... 2.00 13. *On each coin operated drying machine...................... 2.00 14. *On each combination coin operated machine that does both washing and drying .............................................. 4.00 15. *On each coin operated ironing machine 2.00 16. *On each coin operated vending machine used to vend dyes, soaps or detergents ............................................. 2.00 17. On each coin change making machine 1. 00 18. On each coin operated machine used solely to vend surface travel accident insurance policies ... ........................... 2.00 19. On each coin operated, self service drycleaning machine 10.00 20. On each coin operated vending machine used for the sale of plastic bags............................................ 2.75 21. On each coin operated device located on the premises of a self service car washing establishment used to dispense materials or to provide equipment for washing, drying, cleaning or waxing motor vehicles, effective for license years beginning on & after January 1, 1975 5.00 22. On each coin operated kiddie ride machine used solely for the amusement of children.......................................... 2.00 23. For each coin operated sole buffer machine .......... ...... 10.00 24. For each coin operated horoscope 10.00 25. For each coin operated key chain machine.................. 10.00 26. For each coin operated binocular viewing machine .. ... ..... 10.00 27. For each coin operated ball cleaning machine .........~. ... 10.00 28. On each coin machine operator ... ......... ... .... .......... 500.00 This section shall not apply to coin-operated machines or merchandise vending machines when: a. They are candy vending machines under the ownership or supervision of any State commission of State agency; b. They are used solely for the purpose of selling individual sanitary drinking cups, natural water or sanitary napkins; c. They are sponsored by, or under the auspices of a local religious, education or military organization or civic club when at least fifteen percen of the gross intake of such machine is exclusively devoted to the needs or objectives of such an organization, civic club or some purely charitable purpose. Tax on an individual machine cannot be prorated; none of such licenses is transferable except a license on anyone of the five kinds of machines that are preceded by an asterick. Sect. 9.1-48. Trading stamps. For furnishing or supplying for consideration to others to use in, with or for the sale of goods, merchandise, or commodities, stamps, coupons, tickets or similar devices which entitle the person receiving the same with such sale to procure goods, merchandise, or commodities free of charge or for less than the market price thereof, or to receive cash for such premium stamps the following tax is imposed: 1'(l 0' 12-27-74 If value of premium stamps sold in preceding years did not exceed $10,000 ......................................................... $50.00 If value of premium stamps sold in preceding year exceeded $10,000, $50.00 on the first $10,000 and 25~ per $100.00 upon all in excess of $10,000. Sect. 9.1-49. Hospitals, nursing homes, convalescent homes, etc. On every privately owned hospital, nursing home, convalescent home or similar institution containing not more than ten beds there shall be a license tax of $5.00. On every such hospital, nursing home, convalescent home, or similar institution containing more than ten beds there shall be a license tax of $5.00 and for each additional bed in excess of ten there shall be an additional tax of $1.00 per bed. This amendment to take effect on January 1, 1975. On motion of Supervisor Hilton, seconded by Supervisor Dodson and adopted by the following recorded vote: AYES: NAYS: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson, Mr. Seibel None IN RE: RESOLUTION NO. 1167 RELATING TO CERTAIN ACTIONS HERETOFORE TAKEN BY THE FIFTH PLANNING DISTRICT COMMISSION WHEREAS, the Board of Supervisors had heretofore express concern in regard to certain actions taken by the Fifth Planning District Commission in the awarding of a contract for a water quality management study; and WHEREAS, the Board of Supervisors is desirous of having the County Attorney insure that the interests of Roanoke County in said water quality management study and in all other actions taken by the Fifth Planning District Commission be protected. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County that said Board hereby directs that the County Attorney take al necessary steps to insure that the interests of Roanoke County in actions heretofore taken by the Fifth Planning District Commission in awarding a contract for a water quality management study and in all other actions be fully protected. On motion of Supervisor Hilton, seconded by Supervisor Dodson and adopted by the following recorded vote: AYES: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson, Mr. Seibel NAYS: None 12-27-74 101 IN RE: BINGO PERMIT - FORT LEWIS RESCUE SQUAD Supervisor Hilton moved that the request of Fort Lewis Rescue Squad for renewal of their Bingo Permit be approved to become effective January 8, 1975 for a period of one year. The motion was seconded by Supervisor Johnson and adopted by the unanimous voice vote of the Board. IN RE: REFERRED TO THE PLANNING COMMISSION On the motion of Supervisor Hilton, seconded by Supervisor Johnson and the unanimous voice vote of the Board, the following item was this date filed and referred to the Planning Commission for its recommendation: Request from Bridlewood Associates for an amendment to the County Subdivision Ordinance in regard to IIprivatell subdivisions. IN RE: COUNTY PAYROLLS On the motion of Supervisor Flora, seconded by Supervisor Johnson and the following recorded vote, the County Payrolls (Semi-monthly 12/13/74) (Bi-weekly 12/20/74) and (Semi-monthly 12/30/74) were approved for payment in the gross amount of $151,883.09 from which the sum of $19,752.31 F.I.T., $3,638.44 State Tax, $8,086.70 F.I.C.A., $3,309.75 Blue Cross, $4,955.06 VSRS, $665.40 L.I., $144.00 ACC, $275.69 T.P., $179.60 A.F., $187.54 S.B., $81.34 U.F., $151.50 Misc., are deducted leaving a net payroll of $110,455.76. AYES: NAYS: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson, Mr. Seibel None IN RE: ACCOUNTS FOR PAYMENT On the motion of Supervisor Flora, seconded by Supervisor Hilton and the following recorded vote, the current bills totaling $226,154.54 and the bills paid since last Board meeting totaling $21,604.18 were today approved presently and retroactively. AYES: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson NAYS: None ABSTAINING: Mr. Seibel The Financial Statement for the month of November, 1974 was received by the Board. '" .' i6~ 12-27-74 IN RE: NOTICE OF INTENTION TO ADOPT AN ORDINANCE GRANTING A FRANCHISE FOR C.A.T.V. IN ROANOKE COUNTY BE IT RESOLVED by the Board of Supervisors of Roanoke County that said Board will consider the sdoption of the following described ordinance at its meeting to be held on January 28, 1975, at 7:30 p.m. at the Salem-Roanoke Valley Civic Center: AN ORDINANCE granting to Roanoke Valley Cablevision, Inc. the right for a term of 15 years and upon certain terms and conditions stated in the full ordinance, to use the streets, alleys and public ways upon obtaining all necessary approvals from all individuals and regulatory agencies to erect, construct, operate and maintain a community antenna television system and to construct, install and maintain, upon obtaining all necessary approvals from all regulatory agencies and individuals, poles, wires, conduits and appurtenances necessary to the sale and distribution of C.A.T.V. services in and along the streets, alleys and other public ways in Roanoke County, Virginia; establishing conditions controlling the exercise of said franchise and the sale and distribution of C.A.T.V. services and regulating the manner of using the streets, alleys, and public ways. A copy of the full text of the ordinance is on file in the Clerk's Office of the Circuit Court of the County of Roanoke and is also on file in the office of the County Administrator of Roanoke County. A copy is also posted at the front door of the Roanoke County Courthouse. On motion of Supervisor Hilton, seconded by Supervisor Johnson and adopted by the following recorded vote: AYES: NAYS: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson, Mr. Seibel None IN RE: WELFARE BOARD - TERM EXTENSION Supervisor Hilton moved that the Board extend for one year the term of Mrs. C. L. Gregson on the Roanoke County Board of Public Welfare, which term will now end on July 19, 1976. The motion was seconded by Supervisor Flora and adopted by the unanimous voice vote of the Board. IN RE: APPOINTMENT - MENTAL HEALTH SERVICES OF THE ROANOKE VALLEY Supervisor Hilton moved that Mr. Billy K. Cruey be appointed to fill the unexpired term of Dr. Charles H. Holland on the Mental Health Service of the Roanoke Valley, which term ends on December 31, 1975. The motion was seconded by Supervisor Dodson and adopted by the unanimous voice vote of the Board. ."AA.!. .__~ 12-27-74 rl -0 3 IN RE: APPOINTMENT - MENTAL HEALTH SERVICES OF THE ROANOKE VALLEY Supervisor Johnson moved that Mrs. Verla Jo Wirth be appointed to serve as a County representative on the Mental Health Services of the Roanoke Valley for a term of three years ending on December 27, 1977. The motion was seconded by Supervisor Flora and adopted by the unanimous voice vote of the Board. IN RE: RESOLUTION NO. 1168 APPROVING THE EXPANSION OF THE SERVICE AREA FOR READ MOUNTAIN WATER COMPANY, INC., A PUBLIC SERVICE CORPORATION WHEREAS, the Roanoke County Board of Supervisors did, on October 9, 1973, grant permission to Read Mountain Water Company, Inc. to operate as a public service corporation in Roanoke County; and WHEREAS, Read Mountain Water Company, Inc. has applied for per- mission to expand the scope of its service area; and WHEREAS, this Board is of the opinion that the expansion of the service area of Read Mountain Water Company, Inc. is desirable and in the public interest. NOW, TkEREFORE, BE IT RESOLVED that the Board of Supervisors of Roanoke County does hereby approve the application of Read Mountain Water Company, Inc. for the expansion of its service area as shown on the attached geodetic survey map. On motion of Supervisor Hilton, seconded by Supervisor Flora and adopted by the following recorded vote: AYES: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson, Mr. Seibel NAYS: None IN RE: ORGANIZATIONAL MEETING OF THE BOARD OF SUPERVISORS FOR THE YEAR 1975 ELECTION OF PERMANENT CHAIRMAN FOR THE YEAR 1975 The Chairman asked for nominations for permanent Chairman of the Board for the year 1975. Supervisor Hilton nominated Supervisor John G. Seibel for permanent Chairman of the Board for the year 1975. Supervisor Dodson nominated Supervisor Richard C. Flora for permanent Chairman of the Board for the year 1975. ::'.A.,,_,:_,~'_~..L. ~'__~""_.' _.._ "....s...__ -__",.__ '.~,_""." .., _......_._..~...s_.._"'--__--OO!.;.. \.. ~_._, .,.""..\.., .-"~ , ,~ 12/27/74 There being no further nominations, Supervisor Hilton moved that the nominations be closed. Richard C. Flora was elected permanent Chairman of the Board for the year 1975 by the following recorded vote: Mr. Dodson: Mr. Flora Mr. Flora: Mr. Flora Mr. Hilton: Mr. Seibel Mrs. Johnson: Mr. Flora Mr. Seibel: Abstaining IN RE: ELECTION OF PERMANENT VICE-CHAIRMAN FOR THE YEAR 1975 Supervisor Hilton nominated Supervisor John G. Seibel for permanent Vice-Chairman of the Board for the year 1975. There being no further nominations, Supervisor Johnson moved that'the nominations be closed. John G. Seibel was elected permanent Vice-Chairman of the Board for the year 1975 by the following recorded vote: AYES: Mr. Dodson, Mr. Flora, Mr. Hilton, Mrs. Johnson NAYS: None ABSTAINING: Mr. Seibel IN RE: ADOPTION OF RULES OF PROCEDURE Chairman Seibel then proposed the establishment of the procedure to be used by the Board for the next year. Supervisor Hilton moved that the Board adopt Robert's Rules of Order as the rules of procedure to be used by the Board. The motion was seconded by Supervisor Johnson and adopted by the unanimous voice vote of the Board. IN RE: RESOLUTION NO. 1169 CHANGING THE MEETING TIME OF THE BOARD OF SUPERVISORS WHEREAS, the Board of Supervisors of Roanoke County has heretofore established its meeting times as 1:00 p.m. on the second Tuesday of each month and 7:30 p.m. on the fourth Tuesday of each month; and WHEREAS, said Board is desirous of changing the meeting time of its regular meetings to 7:00 p.m. on the second and fourth Tuesdays of each month for the benefit of the citizens of Roanoke County. ._ .1 ,) 12-27-74 - :1D5 THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County that said Board hereby establishes the meeting time for all regular meetings of the Board of Supervisors as 7:00 p.m. on the second and fourth Tuesdays of each month. BE IT FURTHER RESOLVED that a copy of this resolution be posted on the door of the Courthouse and published in the Roanoke World News once a week for two successive weeks prior to this resolution taking effect; said resolution being effective with the first meeting in February, 1975. On motion of Supervisor Johnson, seconded by Supervisor Flora and adopted by the following recorded vote: AYES: Mr. Dodson, Mr. Flora, Mrs. Johnson NAYS: Mr. Hilton, Mr. Seibel Prior to the vote on the foregoing resolution, Supervisor Hilton offered a substitute motion that the meeting time of the Board remain the same as in the past; 1:00 p.m. on the second Tuesday and 7:30 p.m. on the - fourth Tuesday of each month. Chairman Seibel relinqueshed the Chair to Vice-Chairman Hilton and seconded the motion which was defeated by the following recorded vote: AYES: NAYS: Mr. Hilton, Mr. Seibel Mr. Dodson, Mr. Flora, Mrs. Johnson This concluded the business before the Board at this time and on the motion of Supervisor Flora, seconded by Supervisor Johnson and the unanimous voice vote of the Board, the meeting was adjourned at 2:10 p.m. CHAIRMAN --