ORDINANCE
 TO AMEND, RE-ORDAIN AND RE-ENACT SECTION 14-19 OF THE CODE OF THE
     CITY OF CHARLOTTESVILLE (1990), AS AMENDED, TO CLARIFY THE
    BUSINESSES SUBJECT TO TAXATION AT THE RATE SPECIFIED WITHIN
               SUBCLASSIFICATION “H” OF SECTION 14-19.


        WHEREAS the Supreme Court of Virginia has determined that the City’s Business
License Ordinance Classification of “any other repair, personal or business service not
specifically included in any other subclassification under this section” was insufficient to subject
certain businesses (such as authors) engaged in business activity of a potentially non-service
nature and that were not explicitly addressed in Section 14-19 of the City Code;; and

       WHEREAS the Supreme Court of Virginia determined that the City’s current Business
License Ordinance does not contain a suitable alternative license category for authors and other
businesses that potentially could be considered to be engaged in non-service business activities;
and

       WHEREAS the work of writers and authors and other persons engaged in activities that
may be considered non-service in nature is without question within the scope of the definition of
“business” set forth within City Code Section 14-2 and the business license provisions of
Chapter 37 of Title 58.1 of the Code of Virginia; and

       WHEREAS the business of writers, authors and other businesses potentially deemed by
the Supreme Court to be of a non-service nature should be subject to the business license
provisions of the Charlottesville City Code; now, therefore,

       BE IT ORDAINED by the Council of the City of Charlottesville, Virginia, that
Section 14-19 of the Code of the City of Charlottesville, 1990, as amended, is hereby amended,
re-ordained, and re-enacted, as follows:

                                   CHAPTER 14. LICENSES
…

Sec. 14-19. Class IV: Repair, personal, business and other services, and all other businesses
and occupations not specifically listed, excepted, exempted in this chapter.

(a) Generally. Persons engaged in furnishing repair, personal or business services, or any other
    business or occupation not specifically listed, excepted, or exempted in this chapter, not
    taxable under Classes I, II or III, are classified as Class IV businesses for license tax
    purposes. Such persons shall obtain a city business license and shall pay an annual license
    tax at the rate specified for their particular subclassification as set forth in this section.
…
(i)   Subclassification H. The following types of businesses shall obtain a city business license
      and shall pay an annual license tax of thirty-six cents ($0.36) per one hundred dollars
      ($100.00) of gross receipts:
      (1) Advertising distributors.
(2) Auctioneers, excluding court appointed Commissioners or receivers and
    administrators, executors, guardians, trustees and other fiduciaries while acting in a
    fiduciary capacity.
(3) Billboard rentals.
(4) Book sales agents, coupon book sellers or agents, and other agents not included in any
    other classification under this article.
(5) Commission merchants other than real estate.
(6) Detectives and detective agencies, and security guards.
(7) Livestock brokers.
(8) Preparation and sale of city directories.
(9) Raising and preparation of laboratory animals.
(10) Vehicles with loudspeakers.
(11) Pawnbrokers.
(12) Any other repair, personal or business service, or other business or occupation not
     specifically included in any other subclassification under this section.
(13) Writers and authors.