In addition to the fee specified in section 840.13(c), any person engaged in a business, profession, trade or occupation with gross receipts of more than two hundred thousand dollars ($200,000.00) shall be assessed and required to pay annually a license tax on gross receipts or a flat tax at the rate established for the particular enterprise as set forth below:
(a) Amusements. Every person conducting or engaging in any amusement occupation, business or trade, defined as any entertainment show, event or sport for which a price or fee is charged for admission or participation, shall pay for the privilege an annual license tax of twenty- one cents ($0.21) per one hundred dollars ($100.00) of gross receipts.
(b) Bondsmen. Any person who, for compensation, enters into any bond or bonds for others, whether as a principal or surety, except a bondsmen licensed by a city or county of the Commonwealth under section 58.1-3724 of the Code of Virginia, as amended, shall pay a license tax of fifty dollars ($50.00). Such tax shall not be prorated. No such license shall be issued by the Commissioner of the Revenue until the applicant has first obtained a bail bondsman license issued by the Department of Criminal Justice Services. Any person failing to comply with the state license requirements referenced in this section shall be subject to the immediate revocation of their business license and may be subject to penalties as prescribed section 840.12
of this Chapter.
(c) Business Services. Every person conducting or engaging in any business service occupation, defined as the performance of work or some other activity, for a commercial enterprise by one business, trade or occupation on behalf of another business or commercial enterprise, shall pay for the privilege an annual license tax of seventeen cents ($0.17) per one hundred dollars ($100.00) of gross receipts, except for the following:
(1) Every person who leases or rents aircraft shall pay for the privilege an annual license tax of five cents ($0.05) per one hundred dollars ($100.00) of gross receipts.
(2) Every person who engages in the business of providing a computer information on-line service, different from internet access service as defined below, shall pay for the privilege an annual license tax of fifteen cents ($0.15) per one hundred dollars ($100.00) of gross receipts. For purposes of this section, the term internet access service means a service that enables users to access content, information, electronic mail, or other services offered over the internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers and shall not include telecommunications services provided by telecommunication companies.
(3) Every person who engages in the business of providing global satellite- based imaging services or global satellite-based mobile data and messaging communications systems services shall pay for the privilege an annual license tax of fifteen cents ($0.15) per one hundred dollars ($100.00) of gross receipts.
(4) Any person, firm or corporation designated as the principal or prime contractor receiving identifiable Federal appropriations for research and development services, as defined in section 31.205-18 of the Federal Acquisition Regulation, in the areas of computer and electronic systems, computer software, applied sciences, economic and social sciences, and electronic and physical sciences, shall be subject to a license tax rate of three cents ($0.03) per one hundred dollars ($100.00) of such Federal funds received in payment of such contracts, upon documentation provided by such person, firm or corporation to the Commissioner of the Revenue confirming the applicability of this paragraph.
(d) Amusement Machine Operators.
(1) Tax. Every person selling, leasing, renting or otherwise furnishing or providing coin-operated machines or devices in the County that are operated on the coin-in-the- slot principle shall pay for the privilege an annual license tax of the following:
A. Less than ten machines: $150.00
B. Ten or more machines: $200.00
(2) Situs. The annual license tax imposed hereby may be imposed whenever any such coin-operated machine or device operated on the coin-in-the-slot principle is located within the County.
(3) Exemptions. The following persons shall not be assessed with the license tax imposed by this subsection:
A. Any person owning fewer than three such coin-operated machines and operating such machines on property owned or leased by such person;
B. Any operator of weighing machines, automatic baggage or parcel checking machines or receptacles;
C. Any operator of vending machines so constructed as to do nothing but vend goods, wares or merchandise or postage stamps, or provide service only; and
D. Any operator of viewing machines or photo machines and any operator of devices or machines affording rides to children or for the distribution of newspapers.
Every operator of such machines or devices shall furnish to the Office of the Commissioner of the Revenue imposing such license tax a complete list of all machines or devices, by address.
(e) Contractors and Contracting. Every person conducting and engaging in any contracting business, profession, trade or occupation, as defined in this Chapter, whether such work is done or offered to be done by day labor, general contract or subcontract, and any person constructing any property or structure for their own account, for sale, including, but not limited to, speculative builders, shall pay for the privilege an annual license tax of thirteen cents ($0.13) per one hundred dollars ($100.00) of gross receipts.
(f) Fortunetellers and Related Occupations. Any person who, for compensation, shall pretend to tell fortunes, assume to act as a clairvoyant, or practice palmistry or phrenology, shall be deemed a fortuneteller and shall pay an annual license tax of five hundred dollars ($500.00). Such tax shall not be prorated, nor shall any license be assignable.
(g) Hotels and Motels. Every person operating a hotel or motel, renting in excess of seven bedrooms to transients or sojourners, shall pay for the privilege an annual license tax of twenty-three cents ($0.23) per one hundred dollars ($100.00) of gross receipts.
The words “hotel” and “motel” are defined to mean any building or group of buildings containing guest rooms and/or dwelling units, or a bed and breakfast establishment, offering lodging to four or more persons at any one time, which are intended, used or designed to be rented, let or hired out, for compensation, by transients, whether such compensation is paid directly or indirectly. This shall include motels, motor hotels, tourist courts, motor lodges, conference centers and the like. Daily or weekly rental of units or any sign on the premises making reference to other than monthly rates shall be considered prima-facie evidence that a building is a hotel and subject to all hotel restrictions and ordinances.
(h) Money Lenders. Every person who operates under the laws regulating money lending occupations shall pay for the privilege an annual license tax of sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts. The license tax on a savings and loan association shall be fifty dollars ($50.00).
(i) Personal Service. Every person conducting or engaging in any personal service business, profession, trade or occupation, defined as the performance of work or some other activity for a fee by a business, profession, trade, occupation or calling on behalf of an individual or some other non-commercial business, shall pay for the privilege an annual license tax of twenty-three cents ($0.23) per one hundred dollars ($100.00) of gross receipts. Photographers having no regularly established place of business in this State shall pay an annual license tax of thirty dollars ($30.00).
(j) Professional, Financial and Real Estate Services. Every person engaged in any professional, financial or real estate service shall pay for the privilege an annual license tax of thirty-three cents ($0.33) per one hundred dollars ($100.00) of gross receipts.
(k) Public Service Corporations. Every telephone and/or telegraph company, water company and heat, light and/or power company shall pay for the privilege of conducting business in the County an annual license tax of one-half of one percent of the gross receipts of such company accruing from sales to the ultimate consumer in the County. In the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation.
(l) Rental by Owners. This section provides for the rental of a building or portion thereof designed exclusively for residential occupancy, including one-family, two-family and multifamily dwellings, but not including hotels, boarding houses and rooming houses.
The words “dwelling unit” are defined to mean one or more rooms in a dwelling house or apartment designed for occupancy by one family for living purposes and having cooking facilities.
Every person who, as a principal, engages in the business of renting houses, apartments, commercial property or industrial facilities in the County shall pay for the privilege of doing business sixteen cents ($0.16) for each one hundred dollars ($100.00) of gross receipts.
A person engaged in the business of renting houses or apartments, or both, shall not be affected by, or come within the provisions of, this section, unless such person is engaged in the business of renting more than two separate dwelling units within the county, including towns where the governing body provides that a County license tax shall apply.
The County meets the requirement established in Virginia Code Section 58.1-3703(C)(7) where the County has levied the license fee or tax on the rental by owner business activity since prior to January 1, 1974.
(m) Repair Businesses. Every person conducting or engaging in any repair business, profession, trade or occupation, defined as the alteration, renovating, or servicing of goods, wares and merchandise, shall pay for the privilege an annual license tax of sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts.
(n) Short-Term Rental Businesses. Every person conducting or engaging in a short- term rental business for the rental of property, as defined by section 58.1-3510.4 of the Code of Virginia, as amended, shall pay for the privilege an annual license tax of twenty cents ($0.20) per one hundred dollars ($100.00) of gross rental receipts.
(o) Retail Merchants. Every person engaged in the business, profession, trade or occupation of selling goods, wares or merchandise, for use or consumption by the purchaser, at retail only and not for resale, shall pay for the privilege an annual license tax of seventeen cents ($0.17) per one hundred dollars ($100.00) of gross receipts.
(p) Wholesale Merchants. Every person conducting or engaging in any wholesale business, profession, trade or occupation, defined as selling wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also including sales to institutional, commercial and industrial users, which, because of the quantity, price or other terms of sales, indicate that they are consistent with sales at wholesale, shall pay for the privilege an annual license tax of five cents ($0.05) per one hundred dollars ($100.00) of gross purchases.
(q) Other Businesses or Professions. All other businesses and professions not specifically listed or excepted in this section shall pay for the privilege an annual license tax of thirty-three cents ($0.33) per one hundred dollars ($100.00) of gross receipts.
(Ord. 96-08. Passed 10-16-96; Ord. 99-01. Passed 1-20-99; Ord. 99-12. Passed 7-21-99; Ord. 99-16. Passed 12-1-99; Ord. 1-10. Passed 9-17-01; Ord. 02-13. Passed 9-16-02; Ord. 02-16. Passed 11-4-02; Ord. 11-18. Passed 12-12-11; Ord. 21-01. Passed 1-13-21; Ord. 22- 16. Passed 10-12-22.)