Hearings, Reports and Prints of the House Committee on the District of Columbia

COMPARATIVE TAX RATES OF SELECTED BUSINESS AND PERSONAL TAXES IN THE DISTRICT OF COLUMBIA, THE STATES OF MARYLAND AND

VIRGINIA AND THE CITIES AND COUNTIES OF THE METROPOLITAN AREA-Continued

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COMPARATIVE TAX RATES OF SELECTED BUSINESS AND PERSONAL TAXES IN THE DISTRICT OF COLUMBIA, THE STATES OF MARYLAND AND VIRGINIA AND THE CITIES AND COUNTIES OF THE METROPOLITAN AREA-Continued

52

Secondary Mortgage Annual, $300; Examination Fees (Minimum Biennially) $50 per diem each person; Investigation Fee $100; (Bond), $10,000; Small Loans ($500 or less), $300; Bond $1,000 and Proof of operation availability of $20,000.

Small loans ($1000 or less). Investigation Fee..

Examination Fee Minimum.

over $50,000.

Additional Fees related to Loan balance

Parking Establishments: (See Garages).

Firms, Partnerships and Corpora

tion $30 Plus $10 Each.

Each Partner, Officer and Director__

2

$12.50

Agent

15

$25-50

Moving Picture Shows: Related to seat-
ing capacity and size of community. Seat-
ing capacity 350 or less, Towns or Cities
1000 to 20,000 from $3 per week and $25
per year, to $25 per week and $150 per year,
for seating capacity over 350 additional
fees from $.50 per 10 seats to $5.00 each
additional 200 seats over 2000.

Motion picture films: Exhibiting, selling,
leasing or lending for exhibition for pay
in connection with any motion or sound pic-
ture film or reel must be licensed. Each
1000 feet or fraction of original, $2.00.
Duplicate, $1.00.

Same licenses for current event films.
Under Virginia Law no city, town or
county can levy a license tax upon a
manufacturer.

Alexandria City: Retail-$30 and $0.35
per $100 of gross receipts in excess of
$8570.

Wholesale: $25 plus 11¢ per $100 of gross receipts in excess of $22.727.

Millers and Processors, $30.

Similar taxes on various business and service establishments at varying rates. Contractors, $60.

VIRGINIA AND THE CITIES AND COUNTIES OF THE METROPOLITAN AREA-Continued

COMPARATIVE TAX RATES OF SELECTED BUSINESS AND PERSONAL TAXES IN THE DISTRICT OF COLUMBIA, THE STATES OF MARYLAND AND

DISTRICT OF COLUMBIA

MERCHANT'S LICENSE TAX-Continued

MARYLAND

VIRGINIA

Arlington County-Retail: for each $100
of gross receipts, 20¢. Wholesale, for each
$100 of gross receipts, 64. Contractors: for
each $100, 214: Minimum tax in all cases,
$25. Similar taxes on various business and
service establishments at varying rates.
Establishments holding mixed beverage
licenses: Tax is the same for public
restaurants as shown under Alcoholic
Beverage License tax for Va. except that
rate for private and non-profit clubs is $350.

Falls Church City-Retail: $25 on first
$3,000 of gross receipts and 18¢ for each
additional $100. Wholesale: $25 on first
$3000 of gross receipts and 134 for each
additional $100. Contractors: first $3000
of gross receipts $25 plus 18¢ for each addi-
tional $100. Minimum tax in all cases, $25.
Similar tax on various business and service
establishments at varying rates. Annual
license fee for restaurants selling mixed
beverages by the drink. Same as fees shown
for public restaurants in Alcoholic Bever-
age license tax for Va.

Fairfax City-Retail: $25 on first $10,000
of gross receipts. Minimum tax, $25. 18¢
per $100 on next $990,000 gross receipts.
Receding fees per $1,000,000 to 8 per $100
on all in excess of $3,000,000 gross receipts.

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