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<br />63 - -MERCHANTS
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<br />The license tax on every person or firm for the privilege of conducting a mercant-
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<br />tile business in the city of Charlottesville shall be as follows;
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<br />If the amount of purchases shall not exceed $1,000. the tax shall be ten dollars,
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<br />If the amount of purchases shall not exceed $2,000. Vie tax s1.1.all be eighteen
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<br />dollars ($18.).
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<br />If the amount of purchases shall not exceed $3,000, the tax small be twenty five
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<br />dollars ($25.);
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<br />And, on all purchases over $3,000. and less than 110,000, the tax shall he
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<br />seventy cents (70¢) on the $100, in excess of $3,000. ;
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<br />On all purchases over $10,000. and less than $20,000, the tax shall be sixty
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<br />cents (60¢) on the $100, in excess of $10,000,;
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<br />On all purchases over $20,000. and less than $30,000. the tax shall be fifty
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<br />cents (50¢) on the $100. in excess of $20,000. ;
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<br />On all purchases over $30,000. and less than $40,000. the tax shall be forty,
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<br />cents (40¢) on the $100, in excess of $60,000.;
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<br />On all purchases over $40,000. and less than $50,000. the tax shall be thirty
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<br />cents (30¢) on the $100. in excess of $40,000.;
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<br />On all purchases in excess of $50,000. the tax shall be ten cents (10¢) on the $100.
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<br />64---MERCHANTS COMMISSION.
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<br />Every person, firm or corporation buying or selling, for another any kind of
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<br />merchandise on commission shall be deemed a Commission Merchant.
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<br />The tax on Commission Merchants shall be fifty dollars ($50.); but when his
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<br />commissions shall exceed one thousand dollars the tax shall be sixty dollars ($60);
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<br />And ten dollars ($10) for each thousand, dollars in excess of two thousand dollars.
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<br />66 -- MERCHADISE BROKER.
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<br />Every person, firm or corporation doing business in this city who receives or
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<br />distributes provisions and merchandise, including flour, hay or grain shipped into
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<br />this city for distribution on account of the shipper, and who participates the
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<br />profits ensuing from or accruing out of the sales of such provisions and merchandise
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<br />including flour hay or grain, and who invoices such sales and collects the money
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<br />therefor shall be deemed to be a Broker and shall pay a license tax of one hundred
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<br />dollars ($100.) .
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<br />67---MONUMENTS & TOMBSTONES.
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<br />On each person or corporation or agent conducting the business of making or
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<br />selling Tombstones, monuments, etc. shall pay a specific license tax of twenty five
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<br />dollars ($25).
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<br />68—PATENT MEDICINES.
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<br />On every license to a person to sell Patent Medicines or other such articles,
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<br />whether manufactured in this or any other state or territory, shall pay a license tax
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<br />of one hundred dollars ($100.); provided this tax shall not apply to any druggist or
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<br />apothecary doing business in this city, carrying a regular stock of drugs and medicines.
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<br />69---PAWN BROKERS.
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<br />On every license to a pawn broker, the specific tax smell be fifty dollars ($50.)
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<br />For every year or fractional part thereof. Not transferable.
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<br />70- - PEDDLERS.
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<br />Any person acting as peddler, as defined by the State Laws of Virginia, shall
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<br />pay a license tax of fifty dollars ($50,). Not transferable. No pro rata.
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<br />71---PENNY ARCADE.
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<br />On each person, firm or corporation conducting the business commonly known as
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<br />Penny Arcade wherein is shown, or exhibited slot machines for the purpose of furnishing
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<br />music or exhibiting pictures, the license tax shall be fifty dollars ($50.).
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<br />72--- PLANING MILLS AND SASH, BLIND AND DOOR FACTORY.
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<br />On every license to a person or firm conducting a Planning Mill the tax shall be
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<br />fifty dollars ($50.) On every person or firm carrying on a Sash, Blind arid Door
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<br />factory the tax shall be thirty five dollars ($35.) . But if the person or firm conduct a Sash Blind
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<br />and Door Factory in combination with a planning mill the tax shall be seventy five dollars ($75.).
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<br />72--- PLANING MILLS AND SASH, BLIND AND DOOR FACTORY.
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<br />On every license to a person or firm conducting a Planning Mill the tax shall be
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<br />fifty dollars ($50.) On every person or firm carrying on a Sash, Blind arid Door Factory the tax
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<br />shall be thirty five dollars ($35.) . But if the person or firm conduct a Sash Blind and Door Factory
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<br />in combination with a planning mill the tax shall be seventy five dollars ($75.).
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<br />73 --- PLUMBERS.
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<br />On every license to a Plumber the tax small be twenty five dollars ($25).
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<br />This section shall apply to all persons, firms or corporations who do plumbing,
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<br />gas fitting, steam and hot water heating.
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<br />74 –POP, MANUFACTURE AND SALE.
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<br />On every license to any person or firm to conduct the business of manufacturing
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<br />or bottling pop, ginger ale, or other aerated craters, the tax shall be twenty five dollars
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<br />75---PRIVATE ENTERTAINMENT.
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<br />On every license to keep a house of private Entertainment the tax shall be ten
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<br />dollars ($10.) and on the excess of rental value over two hundred dollars there shall
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<br />be paid an additional tax of five per centum.
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<br />This section shall be construed to apply to all keepers of what is known as
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<br />Boarding Houses accepting boarders or lodgers for less than one week, as defined by
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<br />The State Law governing; "Houses of Private Entertainment".
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<br />The Commissioner of Revenue shall determine such renter or rental value and may
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<br />require the proprietor or tenant to state on oath, what is the actual rent or what would
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<br />be a fair rant for the house and furniture, and if he refuses to state the same, he
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<br />shall pay a fine of fifty dollars ($50).
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