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Taxes on Licenses AN ORDINANCE for Imposing and Collecting Taxes on Licenses and Taxes for the Exercise of Certain Priv- ileges within the City of Charlottesville for Twelve Mc,nths, Commencing the First Day of May, 1916, and Ending the Thirtieth Day of April, 1917. Be It Ordained by the Common Council of the City of Charlottesville, That There Shall Be an Annual License Tax Assessed and Paid by All Persons, Firms or Corpora- tions Engaged in the Different Occupations, Professions or Business Named in This Ordinance and Enumerated below, for the Year Beginning tlic lot Day of May, 1916, and Ending the 30th Day of April, 1917. 1, Abattoirs. Every person, firm or corporation operating an abattoir, or an establishment of like bind at which animals are slaughtered, shall pay a license tax of $50. 2. Advertising Distributors. Every person engaged in distributing advertisements for other parties than citizens of Charlottesville shall Ile known as advertising distributors, and shall pay an annual license tax of twenty dollars (0,20). By advertising distributors, it is in- tended to designate any person who distributes in the City of Charlottesville, almanacs, ,pamphlets, or samples of medicine or other merchandise on the streets or from house to house of paid city. No pro rata. 3. Agents -Book. On every agent for sale of books, maps, pictures, periodicals. printed ,pamphlets, or canvassers for the same, other than re- ligious works, ten dollars ($10). No pro rata. Xot transfer- able. 4. Agents Collection or Claim. On every person or firm acting as collecting; claim agents, other than those who pay a license as attorneys at law, the tax shall be ten dollars ($10). . 5. Agents for Foreign Agricultural Implements. On every person or firm acting as agents or ;clling; foreign agricultural implements, carriages, coaches and wagons, and all machinery, one hundred dollars ($100), and the Coriimissioner of Revenue may issue such license for the unexpired portion of the year at a ratable portion of the tax ; provided the same shall not be less than twenty-five dollars ($25). 6. Agents --Fruit Trees, etc. On agents selling fruit trees, etc., the license tax shall be tell dollars ($10). No pro rata. 7. Agents -Labor. On every labor agent in this city engaged in hiring labor, twenty-five dollars ($2.5). 8. Agents-- Musical Instruments. On every person acting as agent for selling pianos, melodians, parlor organs or other -musical instruments, thirty-five dollars ($35), 9. Agents -Non -Resident Fertilizing Companies. Every person acting as agent for the sale in this city of fer- tilizers manufactured by non-resident fertilizing companies, whether selling on commission or for other consideration, shall pay a specific license tax of twenty-five dollars ($25 ) per an- mim for each company represented. 10. Agents - Real Estate or Land. The license tax on real estate or land agents to do business in this cit Y shall be fifty dollars ($50) and an additional tax of one-tenth of o11e per cent of gross amount of sales; said addi- tional tax shall be paid quarterly, and every person, firm or cocorporationdoing business under this section is herehy required n'ake a detailed written report under oath to the Comunis- Aug of Revenue of the amount of sales on the first (lay of august, November February and May of .each year for the three onths preceding and pay. the amount due on the dates mentiMonths and failure to do so shall be construed as doing busi- ness without More a license, and shall be fined not less than $2.50 nor e than $5 for each day in tlefault. I 11. Agents -Renting Houses. ( )n every license to any person renting houses, farms, or other real estate, for compensation or profit the tax shall be twenty-five dollars ($25). 12. Agents -Sewing Machines. On everylicense to a person or fine, other than a regular li- censed merchant or sewing machine agent, as provided in § 135 of the Tax Laws of Virginia, to sell or offer to sell or rent sew- ing machines and accessories, the tax shall be twenty-five dol- lars ($25). It shall be the duty of the Commissioner of the Revenue to require of any person or firm selling or offering to sell sewing machines and accessories that the agent's•,certificate granted by the Auditor of the State, as provided for"in § 135 of the Tax Laws of Virginia, shall be produced for his inspection. 13. Architects. See § 14. 14. Attorneys, Physicians, Dentists, Architects, Civil En- gineers, Surveyors, Opticians, Occulists, Veterinary Surgeons, and Conveyancers. The specific license tax on every resident or non-resident attorney-at-law, physician, dentist, architect, civil engineer, sur- veyor, optician, occulist and veterinary surgeon, having an office or carrying on business in this city shall be twenty-five dollars ($25). All persons who for compensation shall furnish plans and specifications for the erection or improvement of 'buildings shall be deemed architects and all persons who examine or measure the eyes for the purpose of fitting optical glasses to them shall be deemed opticians, within the meaning of this sec- tion. No such license shall be issued for less than twenty-five dollars ($25). No pro rata. :Illy person required to pay a license under this section hav- ing practiced less than five years the tax shall be 0,15. No pro rata. The specific license tax on every resident or non-resident con- veyancer having an office or carrying on business in this city shall be twenty-five dollars ($25). All persons other than duly licensed attorneys -at -law, who, for compensation or reward, shall prepare deeds, contracts, wills or other writings, shall be deemed conveyancers. No license shall be issued to conveyancers for less than twenty- five dollars ($25 ). No pro rata. 15. Auctioneers -General. On every general auctioneer, forty dollars ($40), whether he receives any compensation for his service or not. Under this license a person may sell any goods, wares, merchandise, or other things, except real estate, horses and cattle, for the sale of which, by an auctioneer, a further license is elsewhere re- quired. 16. Auctioneers -Real Estate. On every real estate auctioneer the tax shall be forty dollars ($40), whether he receives compensation or not. This license covers only the right to sell real estate at auction, and applies to all sales of real estate except those made under a decree of court. 17. Auction Sales. Every person or firm who shall bring into this city from any place beyond its limits a stock of goods of any kind•and remain here temporarily selling the same, at wholesale or retail and either at public auction or privately, shall pay therefor a specific license tax of five hundred dollars ($500). Not transferable. No pro rata. 18. Auto Tire Repair Shops. Every person, firm or corporation conducting an auto tire re- pair business shall ,pay a license tax of ten dollars ($10) per annum. This does not apply to repair shops connected with garages, or to persons doing business tinder a merchants license. 19. Baby Racks and Other Games. Every person conducting a baby rack, knife rack, or like game of chance not prohibited by law, shall pay on each game a' specific license tax of five dollars ($5) per clay. Not trans - f enable. 2 0. Bagatelle. On every license permitting a bagatelle table to be kept in this city, whether a charge is made for playing or not, where the public is invited the tax shall be twenty-five dollars ($25) on each table.