126
<br />On every person operating a hand laundry the license tax
<br />shall be $10. But nothing in this section shall be construed to
<br />impose a license tax upon person who wash bed clothing, wear-
<br />ing apparel, and so forth, without laundry machinery, and who
<br />do not keep shops or other regular places of business for laun-
<br />dry purposes.
<br />61. Lightning Rod Agents.
<br />Every person canvassing for, selling or erecting lightning
<br />rods in this city, other than a regular licensed merchant, shall
<br />pay a specific license tax of twenty-five dollars ($25) for a
<br />year or fractional part thereof. Not transferable.
<br />62. Liquor Dealers.
<br />For the privilege of selling or offering to sell by sample or
<br />by representation or otherwise, wine, ardent spirits, malt liq-
<br />uors, or any mixture thereof, alcoholic bitters, bitters contain-
<br />ing alcohol or fruit preserved in ardent spirits by wholesale,
<br />the sum of four hundred dollars ($400).
<br />For the privilege of selling or offering to sell by sample or by
<br />representation or otherwise, wine, ardent spirits, malt liquors
<br />or any mixture thereof, alcoholic bitters, bitters containing
<br />alcohol, or fruit preserved in ardent spirits, either by retail or
<br />to be drunk at the place where sold, or in any other way, the
<br />sum of four hundred dollars ($400).
<br />The said license to include only the privilege of selling in
<br />quantities not exceeding five gallons at any one time to any in-
<br />dividual, which shall include both the privilege of selling to be
<br />delivered to the purchaser in bottles, jugs, demijohns, or other
<br />vessels and of selling to be drunk at the place where sold.
<br />For the privilege of manufacturing, bottling or selling ex-
<br />clusively, malt liquors, except as is excepted by the statute law
<br />of Virginia, the sum of one hundred and fifty dollars ($150).
<br />For the privilege of acting as agent for the sale of malt
<br />liquors, exclusively, except such as are excepted by the statute
<br />law of Virginia, the sum of one hundred and fifty dollars
<br />($150).
<br />PrhALTY. It shall be unlawful for any person, association
<br />of persons, or corporations, to sell, in the City of Charlottes-
<br />ville, or within one mile of the corporate limits of said city,
<br />wine, ardent spirits, malt liquors, or any mixture thereof, al-
<br />coholic bitters, bitters containing alcohol, or fruits preserved in
<br />ardent spirits, without first obtaining the license, for the ben-
<br />efit of the city, as above specified and provided, and all per-
<br />sons conducting such business without such license shall, upon
<br />conviction before the Police Justice of said city, be fined not
<br />less than $25 nor more than $100 for every day or fractional
<br />part of a clay, (luring which such business is conducted with-
<br />out such license, and, in the discretion of such Police justice,
<br />such persons may be confined in jail not exceeding three months.
<br />63. Live stock Brokers, Dealers, etc.
<br />On every person trading in horses, mules, cattle, hogs, and
<br />sheep, twenty-five dollars ($25). General auctioneers and non-
<br />resident dealers shall not sell such animals either privately or at
<br />auction, without paying this special tax. Butchers buying for
<br />their own trade shall not be subject to this tax.
<br />64. Livery Stables.
<br />On every license to keep a livery stable the tax shall be thirty-
<br />five dollars ($35) and an additional tax of fifty cents on each
<br />stall therein, and two dollars for each saddle horse.
<br />65. Manufacturers of Vehicles.
<br />On every person or firm conducting the business of manu-
<br />facturing wagons, drays and carts, carriages, buggies and like
<br />vehicles, the license tax shall be twenty-five dollars ($25).
<br />66. Medicines, Salves, etc. -Sale of on Street.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />tax shall be ten dollars ($10) per day, but no such license shall
<br />be issued except by authority of the Mayor.
<br />67. Merchants.
<br />Tile license tax on every person or firm for the privilege of
<br />conducting a mercantile business in the City of Charlottesville
<br />shall be as follows:
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
<br />If the amount of purchases shall not exceed $2,000, the tax
<br />shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the tax
<br />shall be $25.
<br />And on all purchases over $3,000 and less than $10,000, the
<br />tax shall be seventy cents (70c.) on the $100 in excess of
<br />$3,000.
<br />On all purchases over $10,000 and less than $20,000 the tax
<br />shall be sixty cents (60c.) oil the $100 in excess of $10
<br />,000.
<br />On all purchases over $20,000 and less than $30,000 the tax
<br />shall be fifty cents (50c.) on the $100 in excess of $20,000
<br />On all purchases over $30,000 and less than $40,004, the tax
<br />shall be forty cents (40c.) on the $100 in excess of $30,000.
<br />On all purchases over $40,000 and less than $50,000 the tax
<br />shall be thirty cents (30c.) on the $100 in excess of $44000
<br />On all purchases in excess of $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />6 8. Merchants-Oommission.
<br />Every person, firm or corporation buying or selling for an.
<br />other any kind of merchandise except cider on commission
<br />shall be deemed a commission merchant.
<br />The tax on commission merchants shall be fifty dollars
<br />1$50) ; but when his commission shall exceed one thousand
<br />dollars the tax shall be sixty dollars ($60) ; and ten dollars
<br />($10) for each thousand dollars in excess of two thousand
<br />dollars.
<br />6 9. Merchants -Tobacco.
<br />See § 86.
<br />70. Merchandise Broker.
<br />Every person, firm or corporation doing business in this city
<br />who receives or distributes provisions and merchandise includ-
<br />ing flour, hay or grain shipped into this city for distribution on
<br />account of the shipper, and who participates in the profits en-
<br />suing from or accruing out of the sales of such provisions and
<br />merchandise, including flour, hay or grain, and who invoices
<br />such sales and collects the money therefor, shall be deemed to
<br />be a broker and shall pay a license tax of one hundred dollars
<br />($100).
<br />71. Monuments and Tombstones.
<br />Each person or corporation or agent conducting the busi-
<br />ness of making or selling tombstones, monuments, etc., shall pay
<br />a specific license tax of twenty-five dollars ($25).
<br />72. Moving Picture Machines, Phonographs, arapho-
<br />phones, etc.
<br />For the exhibition of any automatic moving picture machine,
<br />phonograph, graphophone, or similar musical machine, except
<br />for benevolent, charitable or educational purposes, where the
<br />price of admission to such exhibition does not exceed the sum
<br />of 5 cents, there shall be paid a license fee of three dollars for
<br />each week, or less time than a week, or one hundred dollars per
<br />annum for the exhibition thereof, and where the admission to
<br />such exhibition exceeds 5 cents but does not exceed 10 cents,
<br />there shall be paid an additional license fee of three dollars per
<br />week, or less time than a week, or an additional fifty dollars
<br />per annum; the license for one year to be paid quarterly, and a
<br />license for a period exceeding one week to be based upon the
<br />per annum license fee; provided, however, that when such ex-
<br />hibition is given for benevolent, charitable or educational pur-
<br />poses and is given for a period of more than one week in any
<br />one year and the exhibitor thereof receives a part of the re-
<br />ceipts from such exhibition as his compensation, then such ex-
<br />hibition, after the first week, shall not be exempt from the pay-
<br />ment of the license fee herein prescribed.
<br />73. Oils.
<br />Any person, firm or corporation who shall. engage in the busi-
<br />ness of selling to wholesale or to both wholesale and retail mer-
<br />chants in this city kerosene oil or other illuminating oil shall
<br />pay a license tax of $75.
<br />Any person, firm or corporation who shall engage in the busi-
<br />ness of selling only to retail merchants ill this city kerosene oil
<br />or other illuminating oil shall pay a license tax of $50.
<br />74. Patent Medicines,
<br />On every license to a person to sell patent medicines or other
<br />such articles, whether manufactured in this or any other state
<br />or territory, shall pay a license tax of one hundred dollars
<br />($100) ; provided this tax shall not apply to any druggist of
<br />apothecary doing business in this city, carrying a regular stock
<br />of drugs and medicines.
<br />7 5. Pawnbrokers.
<br />On every license to a pawnbroker, the specific license tax
<br />shall be one hundred dollars ($100) for one year or fractional
<br />Dart thereof. Not transferable.
<br />75J. Peanut and Popcorn Venders.
<br />On street venders of peanuts and popcorn the licen$e to
<br />shall be ten dollars ($10). No pro rata.
<br />
|