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Taxes on Licenses AN ORDINANCE for Imposing and Collecting Taxes on I,icenses and Taxes for the Exercise of Certain Priv- ileges within the City of Charlottesville for Twelve Months, Commencing the First Day of May, 1919, and Ending the Thirtieth Day of April, 1920. Be It Ordained by the Common Council of the City of Charlottesville, The Board of Aldermen Concurring, That There Shall Be an Annual License Tax Assessed and Paid by All Persons, Firms or Corporations Engaged in the Different Occupations, Professions or Business Named in This Ordinance and Enumerated below, for the Year Beginning the 1st Day of May, 1919, and Ending the 30th Day of April, 1920. 1. Abattoirs. . Every person, firm or corporation operating an abattoir, or an establishment of like kind 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 be known as adver- tising distributors, and shall pay an annual license tax of twenty dollars ($20). By advertising distributors, it is intended to des- ignate any person who distributes in the City of Charlottesville, almanacs, pamphlets, or samples of medicine or other merchan- dise on the streets or from house to house of said 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. Not 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 selling foreign agricultural implements, carriages, coaches and wagons, and all machinery, one hundred dollars ($100), and the Commissioner of Revenue may issue suchlicense 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). s• Agents -Fruit Trees, etc. On agents selling fruit trees, etc., the license tax shall be ten dollars ($10). No pro rata. 7. Agents -Labor. On every labor agent engaged ill firing labor (all business to be transacted in his office except by written or telephonic com- munication) the license tax shall be $25. If the business is transacted at any other place in the city out- side of such office the license tax shall be $500. 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. ) very person actin tilizersmanufactured"' a as agent for the sale in this city of fer- 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- num for each company represented. 10. Agents -Real Estate or license tax -oil reale tate anda11 gents to do business ill this city shall bor dab e fifty dollars ($50) and an additional tax of one tenth of one per cent of gross amount of sales; said addi- tional tax shall be paid quarterly, and every person, firm or corporation doing business under this section is hereby required to make a detailed written report under oath to the Commis- sioner of Revenue of the amount of sales on the first day of 'ytigust, November February and )Flay of each year for the three months preceding and pay the amount due on the dates Mentioned and failure to do so shall be construed as doing busi- ness without a license, and shall be guilty of a misdemeanor all l shall be fined not less than $2.50 nor more than $5 for each day in default. 11. Agents -Renting Houses. On every license to any person renting houses, farms, or ether real estate, for compensation or profit the tax shall be twenty-five dollars ($25) . 12. Agents -Sewing Machines. On every license to a person or firm, other than a regular li- censed merchant or sewing machine agent, as provided in § 135 of the Tax haws 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 .1 A 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 tl;em shall be deemed opticians, within the meaning of this sec- tion. No such license shall be issued for less than twenty-five dollars ($25). Any person required to pay a license under this section hav- ing practiced less than five years, or whose receipts are not over $500 per annum, the tax shall be $15. 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). 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 Repair Shops. See § 54. 19. Baby Racks and Other Games. Lavery 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 day. Not trans - f erable. 20. 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.