ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-3. Application for license; duties of commissioner.

(a) Each person subject to a license tax shall apply for a license prior to beginning business if he was not subject to licensure in the County on or before January 1 of the license year, or no later than March 1 of the license year if he had been issued a license for the preceding year. The application shall be on forms prescribed by the commissioner of revenue. Every person shall apply for a license for each business or profession when engaging in a business in the County if (i) the person has a definite place of business in the County; (ii) there is no definite place of business anywhere and the person resides in the County; or (iii) there is no definite place of business in the County but the person operates amusement machines or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715, Code of Virginia, or public services corporation.  The commissioner of the revenue shall furnish the necessary forms to all existing businesses by January 15 of each year, which forms shall be properly filled in by the applicant with such information as the commissioner may require. Every applicant for a license to conduct any business, profession, trade or occupation under the provisions of this chapter shall furnish the commissioner of the revenue in writing with the applicant's correct name and trade name; the applicant's correct residence address; the nature of the business, profession, trade or occupation to be pursued; the place where it is to be pursued; and the record of gross receipts required by section 14-8, as well as such other information as may be required by the commissioner of the revenue. The commissioner shall compute the amount of license tax and after payment is certified by the treasurer shall issue the license.

(b) It shall be unlawful and a violation of this chapter for any person to make false statements in any application, return or affidavit required by this chapter.

(c) No license shall be issued in any case for the first time or be transferred until the commissioner shall have received from the county administrator written certification that conduct of the proposed business or profession as and where proposed will not constitute or cause a violation of any law of the commonwealth or ordinance of the county. Such certification shall not be required of any person whose principal place of business is outside the county and who has no permanent office or place of business within the county. No license shall be issued to any person transacting business under any assumed or fictitious name who is required by section 59.1-74, Code of Virginia, to file a certificate setting forth such with the clerk of the circuit court, until evidence of such filing is produced before the commissioner of revenue.

(d) The commissioner of the revenue, in performing his duties, shall have authority to require any person having a contractor's license in the county to furnish a complete list of subcontractors to whom any part of the original contract is sublet, and the amount of such subcontract. Failure to supply a complete list shall be deemed a violation of this chapter and shall be punished as provided in section 14-15.

(e) The commissioner of the revenue shall require all parties prosecuting any business, employment or profession, to make application, and/or procure such license and pay the tax and/or application fee therefore.

(f) No license issued pursuant to this chapter shall be valid or effective unless and until the tax and/or application fee required, if any, shall be paid to the treasurer.

(g) In any case in which the commissioner of the revenue shall deem it advisable, he may investigate and ascertain whether any person has failed to make application for a license or has failed to make a correct application, and to that end the commissioner is authorized and empowered to summons such person before him and require the production of any and all records, books and papers pertinent to the matter under investigation and may require such person to answer under oath questions touching the tax liability of such person. The commissioner shall also be authorized and empowered to make or cause to be made such other and further investigations, examinations and audits of the records, books and papers of such person as he shall deem proper in order to determine accurately the proper return to be made by such person. The failure of any such person to appear before the commissioner or to furnish the commissioner the required records shall be deemed to be a violation of this chapter and shall be punishable as set forth herein.

(h) The commissioner of the revenue shall report monthly to the treasurer the aggregate amount of license taxes assessed during the month and placed in the hands of the treasurer for collection. The treasurer shall report delinquents to the county administrator.