§ 8-2. License requirement.

(a)

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

(1)

Such person maintains a definite place of business within the town;

(2)

Such person does not maintain a definite office anywhere but does maintain an abode in the town, which abode, for the purposes of this article, shall be deemed a definite place of business; or

(3)

There is no definite place of business but such person operates amusement machines; is engaged as a peddler or itinerant merchant, carnival or circus as specified in the Code of Virginia, §§ 58.1-3717, 58.1-3718, or 58.1-3728, respectively; or is a contractor subject to the Code of Virginia, § 58.1-3715; or is a public service corporation subject to the 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 licensable at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of the town;

(2)

All of the businesses or professions are subject to the same tax rate, or, if subject to different tax rates, the licensee is required to be taxed on all businesses and professions at the highest rate; and

(3)

The taxpayer is required to supply such information as the treasurer may require concerning the nature of the several businesses and their gross receipts. This information may include Federal Income Tax returns.

(4)

Exclusions to this subsection are as follows:

a.

No license tax shall be imposed upon or collected from any person for selling farm or domestic or nursery products, ornamental or otherwise, or for the planting of nursery products as an incident to the sale thereof, provided such products are grown or produced by such person.

b.

No license tax shall be required for the privilege or right of printing or publishing any newspaper or for the privilege or right of operating or conducting any radio or television broadcasting station.

c.

No license tax shall be required for the business of renting, as the owner of such property, real property, other than hotels, motels, motor lodges, auto courts, tourist courts, trailer parks, lodginghouses, roominghouses, and boardinghouses.

d.

No license tax shall be required for the manufacturing and selling of goods, wares, or merchandise at the place of manufacture.

(Comp. Ords., § 11.1)

(Comp. Ords., § 11.1)