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    Home » Sec. 36-126.22. Retail Merchants--Rate and Classifications.

    Sec. 36-126.22. Retail Merchants--Rate and Classifications.

     

    Sec. 36-126.22. Retail merchants--Rate and classifications.
     
    (a) Every person engaged in the business as a retailer or retail merchant, huckster, peddler, or direct seller as defined in Sec. 36-126.21, shall pay an annual license tax of twenty cents ($.20) per each one hundred dollars ($100) of gross receipts from such business during the preceding year when such gross receipts exceed one hundred thousand dollars ($100,000).
     
    (b) Retailer or retail merchant generally includes, but is not limited to, the following occupations, businesses or trades:
     
    Antique show
     
    Automobile
     
    Craft show
     
    Flea market
     
    Gasoline and petroleum product
     
    Merchandise through vending machines
     
    Prepared food
     
    Publisher directory
     
    Restaurant
     
    Short term rental
     
    All other retail sales
     
    (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
     
    Last updated date: 10/23/2006 4:15:21 PM