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 Lynchburg
 Code of Ordinances
 CHARTER
 Chapter 8. BONDS, TAXES, SINKING FUNDS, ETC.

  § 48. Taxes on trades, businesses and professions.  

Latest version.

  • The council may impose a tax on merchants, commission merchants, auctioneers, manufacturers, traders, lawyers, physicians, dentists, brokers, keepers of ordinaries, hotel keepers, boardinghouse keepers, keepers of drinking or eating houses, keepers of livery stables, photographic artists of all kinds, agents of all kinds (including the agents of insurance companies, whose principal office is not located in the city), sellers of wines and other liquors, vendors of quack medicine, public theatrical or other performances or shows, keepers of billiard tables, tenpin alleys, pistol galleries, hawkers, peddlers, sample merchants, railroad companies, canal companies, telegraphic companies, telephone companies, gas companies, electric companies, traction companies of all sorts, street railway companies, exress companies, insurance companies, and any other person, firm, corporation or employment, whether of like kind with any of the foregoing or not, which it may deem proper, whether such person, firm, corporation or employment be herein specifically enumerated or not, and whether any tax be imposed thereon by the state or not. As to all such persons, firms, corporations or employments, the council may lay a direct tax or may require a license tax therefor under such regulations as it may prescribe and levy a tax thereon; and where it is not prohibited by the laws of this state, or of the United States, may levy both a direct tax and a license tax thereon; but the taxes herein authorized shall be subject to the provisions and conditions set forth in section 46 of this chapter. But this section shall not render it legal to conduct within the city any business, calling or vocation which but for this section would be illegal.

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    Annotation—In Richmond Linen Supply Co. v. City of Lynchburg, 160 Va. 644, 169 S.E. 554, the court held that an ordinance passed under this section which taxed laundries soliciting laundry in the city for processing outside the city at a higher rate than laundries which processed all their work within the city was constitutional and was not an unreasonable classification nor a taking of property without due process.

    Cross reference— License taxes, § 36-16 et seq.