HomeMy WebLinkAbout2010-04ORDINANCE 2010-04
ORDINANCE AMENDING §22-39(a) OF THE TOWN OF PULASKI, VIRGINIA
CODE OF ORDINANCES
WHEREAS, the Town Council of the Town of Pulaski, Virginia has determined that it is
in the best interests of the citizens of the Town of Pulaski and is consistent with the
general welfare to amend §22-39(a) of the Town of Pulaski, Virginia Code of
Ordinances; and
NOW, THEREFORE be it HEREBY ORDAINED by the Town Council of the Town of
Pulaski, Virginia that §22-39(a) of the Town of Pulaski, Virginia Code of Ordinances
shall be modified as hereinafter stated, however all other section of §22-39 shall remain
in full force and effect.
(a) Every person or business subject to licensure under this article shall be
assessed and required to pay annually a fee for the issuance of such license as may be
determined by the Council, but in no event shall the fee be less than $30.00 on any
business, entity and/or persons indicated below to whom this tax may apply.
(b) Subject to subsection (a) of this ordinance immediately above and except as
may be otherwise provided in the Code of Virginia, §§58.1-3712, 58.1-3712.1, and 58.1-
3713, every such person or business shall be assessed and required to pay annually a
license tax on all the gross receipts of such persons includable as provided in this article
at a rate set forth for the class of enterprise listed as follows:
(b)l. For retail/contractors, rate of $0.16 per $100.00 of gross receipts.
(b)2. For financial/real estate/professional service, rate of $0.40 per $100.00 of
gross receipts.
(b)3. For repair/personal business and all other businesses and occupations not
specifically listed or exempted in the article or ordinance by law, rate of $0.20 per
$100.00 of gross receipts.
(b)4. For wholesalers, $0.13 per $100.00 of gross receipts for the first
$2,000,000.00; $0.05 per $100.00 of gross receipts for the next $1,000,000.00 and $0.01
per $100.00 of gross receipts over $3,000,000.00.
(b)5. For carnivals and circuses, $100.00 for each series of consecutive daily
performances held in the Town, unless exempted under Code of Virginia, §58.1-3728.
(b)6. For fortunetellers, clairvoyants, and practitioners of palmistry, $500.00 per
year.
ORDINANCE 2010-04
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(b)7. For photographers not having a definite place of business within the
Commonwealth, $30.00 per year.
(b)8. For direct sellers as defined in Code of Virginia, §58.1-3719.1, with total
annual sales in excess of $4,000.00, $0.16 per $100.00 of total annual retail sales or $0.05
per $100.00 of total annual wholesale sales, whichever is applicable.
(c) Where state law imposes a limit on the maximum amount of tax to be imposed
on a specific business, that limit shall be observed, except where the rates of the Town
have been in effect prior to the effective date of such limitation.
This ordinance is hereby adopted this 1St day of June, 2010 to be effective the 1St day of
July, 2010 and is adopted by the duly recorded vote of the Town Council of the Town of
Pulaski, Virginia as follows:
David L. Clark -Aye Joel B. Burchett, Jr. -Aye
Larry G. Clevinger, II -Aye Robert A. Bopp - No
H. M. Kidd -Aye Morgan P. Welker -Aye
THE TOWN OF PULASKI, VIRIGNIA
BY:
S. Worrell, Mayor
ATTEST:
Patricia Cruise, Clerk of Council
ORDINANCE 2010-04
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