§ 26-967. Same—Retail.  


Latest version.
  • (a)

    Every person engaged in the business of a retail merchant, as defined in Section 26-872, shall obtain a license for the privilege of doing business in the City and shall pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.20 per $100.00 of the gross receipts of the business, as provided in Section 26-871.

    (b)

    A manufacturer who sells at retail only and not for resale the goods, wares and merchandise manufactured by such manufacturer shall obtain a license as a retail merchant.

    (c)

    Every cooperative association, society, company or exchange and every nonprofit, cooperative association, with or without capital stock, created or operating under Code of Virginia, title 13.1, ch. 3 (Code of Virginia, § 13.1-301 et seq.), and every cooperative marketing or purchasing association or corporation incorporated or organized under the general corporation laws of this State and brought under Code of Virginia, title 13.1, ch. 3 (Code of Virginia, § 13.1-301 et seq.), whether such association, society, company, exchange or corporation is organized or brought under Code of Virginia, title 13.1, ch. 3 (Code of Virginia, § 13.1-301 et seq.) prior or subsequent to the effective date of the ordinance from which this section is derived and whether chartered under the laws of this State or otherwise chartered and doing business in this State, and conducting a mercantile, merchandise or brokerage business on the cooperative plan, shall be taxable as a merchant by the City. Every such association, society, company, exchange or corporation which sells to others at retail only and not for resale shall be a retail merchant and taxable as such under this section.

    (d)

    Any person who is both a retail merchant and a wholesale merchant is hereby required to obtain both classes of licenses. However, any retail merchant who desires to do a wholesale business also may elect to do such wholesale business under the merchant's retailer's license by paying license taxes under this section as a retailer on both the merchant's retail and wholesale business, but this shall not apply to any retail merchant, the greater part of whose business at the licensed place during the next preceding year was wholesale, nor to a beginner, the greater part of whose business it is estimated will be wholesale for the period covered by the license.

    (Code 1993, § 27-407; Code 2004, § 98-739; Ord. No. 2020-007, § 1, 1-27-2020 )

    State Law reference— Limitations on license tax on retail sales, Code of Virginia, § 58.1-3706; limitation on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.

(Code 1993, § 27-407; Code 2004, § 98-739; Ord. No. 2020-007, § 1, 1-27-2020 )

State law reference

Limitations on license tax on retail sales, Code of Virginia, § 58.1-3706; limitation on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.