HomeMy WebLinkAbout93-06• ORDINANCE NO. 93-6
ORDINANCE DEFINING BUSINESS & PROFESSIONAL LICENSE TAX
CATEGORIES & CHANGING THE DELINQUENCY DATE
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ADOPTED: April 6, 1993
EFFECTIVE: April 30, 1993
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ORDINANCE NO. 93-6
Ordinance Defining Business and Professional License Tax Categories and
Changing the Delinquency Date
Be it ORDAINED by the Town Council, Town of Pulaski, Virginia, sitting in regular
session on -April 6, 1993 that Chapter 8 of the Pulaski Town Code be amended as follows:
Section 8-97 Categories of Licenses. The Finance Director of the Town of Pulaski will
determine which category applies to a business, profession, or occupation. Any person or
entity aggrieved by the Finance Directors determination, has the right to appeal such
determination to the Town Council in the same manner as set forth in Section 8-78. The listings
given for each category are for guidance and are non-exclusive. The Finance Director is
authorized and directed to categorize businesses, professions and occupations with similar
licensees. The categories or classes are as follows:
1. Contracting: Contracting, and persons constructing for their own account for sale. This
includes but is not limited to: air-conditioning, masonry, building, cementing, dredging, electrical
contracting, elevator installation, erecting signs, flooring, foundations, house moving, paint and
paper decorating, plastering, plumbing, heating, steam fitting, refrigeration, road building,
sidewalk construction, roofing, sewer construction, well drilling, structural metal work, tile, glass
floor covering, wrecking, moving, or excavating.
2. Retail Sales. This includes but is not limited to the sale of goods, wares and merchandise for
any purpose other than resale.
3. Financial. Real Estate and Professional Services
Financial Services. This includes but it not limited to: buying installment receivables,
mortgage financing, consumer financing, credit card services, credit union (non-federal),
financing accounts receivable, industrial loan companies, installment financing, inventory
financing, loan or mortgage brokers, loan or mortgage companies, safety deposit box
companies, security and commodity brokers, stockbrokers, and working capital financing.
Real Estate Services. This includes but is not limited to real estate agents, appraisers,
escrow agents, fiduciaries, rental agents, and selling agents, subdividers, developers.
Professional Services. This includes but it not limited to: architects, attorneys, certified
public accountants, dentists, engineers, land surveyors, pharmacists, medical doctors,
surgeons, chiropractorsand veterinarians.
4. Repair, personal and business services. and all other businesses not specifically listed or
excepted. This includes but is not limited to advertising agencies, airports, ambulance services,
amusements and recreation services, animal hospitals, grooming services, kennels, stables,
auctioneers, auditoriums, driving schools, barber shops, beauty pariors, beauty schools, billiard
or pool establishments, blacksmith, wheelwright, bondsman, booking agent, bowling alleys,
brokers and commission merchants other than real estate or financial, business research and
consulting services, chartered clubs, child-care attendants or schools, collection agencies,
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• commercial photography, commercial art, commercial graphics, commercial sports, dance halls,
dance studios or schools, data processing services, developing photographs, detective agency,
protective services drafting services, engravers, awning services, extermination services, funeral
services and crematories, golf courses, driving ranges, miniature golf, hauling or sand or dirt,
hotels, motels, inns, boarding houses, trailer parks, campsites, house leaning services,
impounding lots, information bureaus, instructors, tutors, interior decorating, janitorial services,
laundry and cleaning services mailing and messenger services, marinas and boat landings,
massage services, movie theaters, nickel plating, chromizing, electroplating, physician registries,
nursing and persona: care facilities, hauling or moving goods for others, parcel delivery services,
parking lots, pawnbrokers, employment bureaus, photographers, piano tuning, picture framing,
private hospitals, public relations services, realty listing services, rental or leasing of personal
property, reproduction services, secretarial services, septic tank leaning, shoe repair, sign
painting, speculative builders, storage, subdividers and developers, swimming pool maintenance
and management, taxidermists, telephone answering services, theaters, towing services, buses
and taxicabs, travel bureaus, tree surgeons and removal, auto washing or cleaning.
5. Wholesale Merchants. This indudes but it not limited to any person who sells to others for
resale or who sells at wholesale to institutional, commercial, or industrial buyers.
6. Public Service Comcanies. This indudes but is not limited to telephone, water, heat, light,
and power companies.
Be it further ORDAINED that Section 8-39 (a) is amended to read as follows:
. (a) All license taxes imposed by this chapter, except as otherwise provided in this
chapter, shall become due and payable the 1•irst day of May of each year and shall be delinquent
the next business day thereafter.
This Ordinance is effective as of April 30, 1993, and is adopted by duly recorded vote of
the Town Council as follows:
Charles D. Crispin AYe Andrew L. Graham A~_
J. R. Schrader, Jr. ~ E. G. Black, Jr. Y
Roy H. D'Ardenne, Jr. AYe Alma Holston Aye
W. H. Schrader, Jr. Absent Robert N. Glenn Aye
B ~/: (1(!
Y
Gary C ancoc ,Mayor
ATTEST:
• Ruth Harrell
Clerk of Council
Adopted: April 6, 1993
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I, Ruth A. Harrell, Clerk of the Council of the Town of Pulaski, Virginia, do hereby
certify that the foregoing Ordinance No. 93-6 defining business & professional
license tax categories and changing the delinquency date is a true and correct copy
of the Ordinance set out and adopted by the recorded vote of the Town Council on
April 6, 1993.
~ ~' • .~~
Rut A. Harrell, Clerk of Council
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