Alexandria |
Code of Ordinances |
Title 9. Licensing and Regulation |
Chapter 1. Business Licenses |
Article A. General Provisions |
§ 9-1-1. Title. |
§ 9-1-2. Definitions. |
§ 9-1-3. Director to administer and enforce chapter. |
§ 9-1-4. License year. |
§ 9-1-5. License and tax required to engage in a business in the city; unlawful to engage in business without license. |
§ 9-1-6. Levy. |
§ 9-1-6.1. Levy in the case of builder or developer in business solely to improve, develop or redevelop a single project for sale. |
§ 9-1-7. Situs of gross receipts. |
§ 9-1-8. Procedure for obtaining licenses. |
§ 9-1-9. Separate license for each definite place of business; exception. |
§ 9-1-9.1. Stickers to evidence payment of tax by operators of slot machines and vending machines. |
§ 9-1-10. When payable generally. |
§ 9-1-10.1. Installment payments when tax is based on gross receipts. |
§ 9-1-11. Exemptions. |
§ 9-1-12. Penalty for failure to pay when due. |
§ 9-1-13. Penalty for continuing business, etc., without new license. |
§ 9-1-14. Penalty for beginning business, etc., without license. |
§ 9-1-15. Each day's continuance in business without required license a separate offense. |
§ 9-1-16. reserved. |
§ 9-1-17. reserved. |
§ 9-1-18. Beginner's license when tax is based on gross receipts. |
§ 9-1-19. Partnerships when tax is based on gross receipts. |
§ 9-1-20. Proration. |
§ 9-1-21. Proration of tax where there is a cessation of business. |
§ 9-1-22. Transfer. |
§ 9-1-23. Regulatory compliance. |
§ 9-1-24. Flat tax of $50 on businesses with gross receipts of less than $100,000. |
§ 9-1-25. Payment of delinquent taxes as prerequisite to issuance of license. |
§ 9-1-26. Display. |
§ 9-1-27. Additional taxes. |
§ 9-1-28. Omitted taxes. |
§ 9-1-29. Assessment in cases of fraudulent intent to evade license taxes. |
§ 9-1-30. reserved. |
§ 9-1-31. License as personal privilege. |
§ 9-1-32. Suspension of licenses. |
§ 9-1-33. False statement of gross receipts; false answers to interrogatories. |
§ 9-1-34. Powers and authority of director generally. |
§ 9-1-35. reserved. |
Secs. 9-1-36, 9-1-37 - reserved. |
§ 9-1-38. Review of applications. |
§ 9-1-39. Procedure as to persons without license. |
§ 9-1-40. Same—prosecutions. |
§ 9-1-41. reserved. |
§ 9-1-42. Investigations generally; record-keeping; audit authority. |
§ 9-1-43. Administrative appeals to the director of finance. |
§ 9-1-43.1. Administrative appeal to the state tax commissioner. |
§ 9-1-43.2. Judicial review of determination of state tax commissioner. |
§ 9-1-44. Administrative rulings. |
§ 9-1-45. Inter-jurisdictional agreements. |
§ 9-1-46. Interest on late payments and refunds. |
§§ 9-1-47 through 9-1-50. reserved. |