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 Richmond
 Code of Ordinances
 Chapter 26. TAXATION
 Article XV. LICENSE TAXES
 Division 1. GENERALLY

  § 26-869. License requirement.  

Latest version.

  • (a)

    Every person engaging in any business, trade, profession, occupation or calling (collectively referred to as "a business") as defined in this article in the City, unless otherwise exempted by law, shall apply for a license for each such business if:

    (1)

    For professional services, such person:

    a.

    Maintains a definite office in the City; or

    b.

    Does not maintain a definite office in the Commonwealth but does maintain an abode in the City, which abode for the purposes of this article shall be deemed a definite place of business;

    (2)

    For any other business, such person has a definite place of business or maintains an office in the City; or

    (3)

    Such person operates amusement machines, or is engaged as a peddler or itinerant merchant, carnival or circus as specified in Code of Virginia, § 58.1-3717, 58.1-3718, or 58.1-3728, respectively, or is a contractor subject to Code of Virginia, § 58.1-3715 or is a public service corporation subject to Code of Virginia, § 58.1-3731.

    (b)

    A separate license shall be required for each definite place of 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:

    (1)

    Each business or profession is subject to licensure at the location and has satisfied any requirements imposed by State law or provisions of City ordinances;

    (2)

    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

    (3)

    The taxpayer agrees to supply such information as the Assessor may require concerning the nature of the several businesses and their gross receipts.

    (c)

    Each person subject to a license tax shall apply for a license prior to beginning business if the person was not subject to licensure in the City on or before January 1 of the license year or no later than March 1 of the current license year if the person had been issued a license for the preceding license year. The application shall be on forms prescribed by the Director of Finance.

    (d)

    The tax shall be paid with the application if any license is not based on gross receipts or purchases. If the tax is measured by the gross receipts or purchases of the business, the tax shall be paid within 30 days of beginning business.

    (e)

    No business license under this article shall be issued until the person has produced satisfactory evidence that all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed by the business to the City have been paid which have been properly assessed against the person by the City.

    (Code 1993, § 27-313; Code 2004, § 98-633; Ord. No. 2013-83-52, § 1, 4-22-2013)

(Code 1993, § 27-313; Code 2004, § 98-633; Ord. No. 2013-83-52, § 1, 4-22-2013)