§ 6-26. Retail merchants.

(a)

Every retail merchant shall pay a license tax of $0.19 per $100.00 of base year gross receipts.

(b)

If goods, wares and merchandise not belonging to a retail merchant are offered for sale by the retail merchant or by any other person at the retail merchant's place of business, such retail merchant shall obtain a license as a commission merchant as provided in section 6-32. Such retail merchant, however, may elect to include the total gross receipts from the sale of all goods, wares and merchandise not belonging to him in the base year gross receipts for his retail merchant license in lieu of obtaining a commission merchant license.

(c)

Every person who sells merchandise by means of a coin-operated machine or device shall pay the retail merchant's license tax prescribed in subsection (a) of this section. All such machines shall be plainly marked so as to show the name and address of the owner thereof.

(d)

Every cooperative which sells to others (excluding sales to commercial, industrial, or institutional users) at retail only and not for resale shall pay the license tax prescribed in subsection (a).

(e)

If a motor vehicle dealer collects excess business license tax from a purchaser, such dealer shall exercise due diligence to refund such tax to the purchaser within 120 days of discovering such overpayment, and such dealer shall produce evidence of such refund to the commissioner of the revenue upon request. Any amounts that are not refunded to purchasers shall be remitted to the commissioner of the revenue as additional business license tax.

(f)

If the Virginia Department of Mines, Minerals and Energy determines that the weekly U.S. Retail Gasoline price (regular grade) for PADD IC (Petroleum Administration for Defense District - Lower Atlantic Region) has increased by 20 percent or greater in any one-week period over the immediately preceding one-week period and does not fall below the increased rate for at least 28 consecutive days immediately following the week of such increase, then the gross receipts taxes on fuel sales of a gas retailer made in the following license year shall not exceed 110 percent of the gross receipts taxes on fuel sales made by such retailer in the license year of such increase. Every gas retailer shall maintain separate records for fuel sales and nonfuel sales and shall make such records available upon request by the commissioner of the revenue. The provisions of this subsection shall not apply to any person or entity (i) not conducting business as a gas retailer in the county for the entire license year immediately preceding the license year of such increase or (ii) that was subject to a license fee in the county for the license year immediately preceding the license year of such increase.

(Ord. of 10-13-99, § 1; Ord. of 9-26-01, § 1; Ord. of 9-22-04, § 1; Ord. of 8-23-06(2))

(Ord. of 10-13-99, § 1; Ord. of 9-26-01, § 1; Ord. of 9-22-04, § 1; Ord. of 8-23-06(2))