ARTICLE II. BUSINESS LICENSE TAX SCHEDULES AND CLASSIFICATIONS

Sec. 14-28. Special provisions for certain businesses.

(a) Alcoholic beverages. In addition to other taxes imposed by this chapter, every person required to obtain a license pursuant to § 4.1-231 of the State Alcoholic Beverage Act shall pay a license tax at the maximum rates permitted by and set out in § 4.1-233, Code of Virginia, provided, however, that retroactive to January 1, 1998, the annual license tax for a brewery license shall be $100.00.

No such license shall be issued to any person unless such person shall hold or shall secure simultaneously therewith the proper state license required by the Alcoholic Beverage Control Act, which state license shall be exhibited to the commissioner of the revenue.

(Ord. No. 098-17, 10/7/98)

(b) Mixed beverages. In addition to any other tax imposed by this chapter, every person engaging in the dispensing of mixed alcoholic beverages, pursuant to a State Mixed Beverage Restaurant License, shall pay a license tax at the maximum rates permitted by and set out in §4.1-233, Code of Virginia.

(Ord. No. O97-32, 11/19/97)

(c) In addition to any levy based on gross receipts otherwise imposed by this chapter, there shall be imposed on amusement operators, as hereinafter defined, a license fee of one hundred dollars ($100.00) for operators of fewer than ten (10) machines and a license fee of two hundred dollars ($200.00) on operators of ten (10) or more machines. The term amusement operator means any person leasing, renting or otherwise furnishing or providing a coin-operated amusement machine in the county; however, the term amusement operator shall not include a person owning fewer than three (3) such machines and operating such machines on property owned or leased by such person; nor shall it apply to operators of weighing machines, automatic baggage or parcel checking machines or receptacles; nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise or postage stamps or provide service only; nor to operators of viewing machines; nor to operators of devices or machines affording rides to children; nor to operators of machines providing for the delivery of newspapers.

(d) Notwithstanding any other provision of this chapter:

(1) The license tax on any permanent coliseum, arena, or auditorium having a maximum seating capacity in excess of ten thousand (10,000) persons and open to the general public shall not exceed one thousand dollars ($1,000.00). Such license shall be in lieu of any or all licenses required from any exhibition, performance, or event occurring within such facility.

(2) The license tax on any savings and loan association or credit union shall be fifty dollars ($50.00) and shall be levied only when the main office of such association is located in the county.

(3) The license tax imposed on any peddler or itinerant merchant shall be based on gross receipts but shall not exceed five hundred dollars ($500.00).

(4) The license tax levied on any photographer having no place of business in Virginia shall be thirty dollars ($30.00).

(5) The license tax levied on any person who, for compensation, shall pretend to tell fortunes, assume to act as a clairvoyant, or practice palmistry or phrenology, shall not be based on gross receipts but shall be a flat tax of five hundred dollars ($500.00).

(6) Any traveling circus, carnival or show giving performances in open air or in a tent or tents, shall pay a license tax of one thousand dollars ($1,000.00) for each week or part thereof that such business operates within the county and such license shall not be based on gross receipts. The term "carnival" means an aggregation of shows, amusements, concessions and riding devices or any of them operated together on one (1) lot or street or on contiguous lots or streets, moving from place to place, whether the same are owned and actually operated by separate persons or not. The term includes but is not limited to sideshows, dog and pony shows, trained animal shows and menageries.

(e) No license tax imposed on peddlers or itinerant merchants shall apply to:

(1) A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;

(2) A distributor or vendor of motor fuels and petroleum products;

(3) A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him;

(4) A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him;

(5) A farmer's cooperative association;

(6) A manufacturer subject to Virginia tax on intangible personal property who peddles at wholesale only the goods, wares or merchandise manufactured by him at a plant, and whose intangible personal property is taxed by the Commonwealth of Virginia.