§ 8-9. License fee and taxes.

(a)

Every person or business subject to licensure under this chapter shall be assessed and required to pay annually such fees and taxes as set out in this chapter and as determined from time to time by the town council.

(b)

Business license rates shall be as follows:

(1)

For contractors and persons constructing for their own account for sale, $0.11 per $100.00 of gross receipts, or $30.00, whichever is greater;

(2)

For retailers, $0.14 per $100.00 of gross receipts, or $30.00, whichever is greater;

(3)

For financial, real estate and professional services, $0.41 per $100.00, or $30.00, whichever is greater;

(4)

For repair, personal, and business services, and all other occupations not specifically listed or exempted in this chapter or otherwise by law, $0.25 per $100.00 of gross receipts, or $30.00, whichever is greater;

(5)

For wholesalers, $0.05 per $100.00 of purchases (the Code of Virginia, § 58.1-3716), or $30.00, whichever is greater;

(6)

For fortune tellers, clairvoyants, and practitioners of palmistry, $0.11 per $100.00 of gross receipts, or $30.00, whichever is greater;

(7)

For itinerant merchants or peddlers, $0.11 per $100.00 of gross receipts (the Code of Virginia, § 58.1-3717), or $30.00, whichever is greater.

(Comp. Ords., § 11.8)

(Comp. Ords., § 11.8)