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Taxes on Licenses
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<br />AN ORDINANCE for Imposing and Collecting Taxes on
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<br />Licences and Taxes fo the Exercise of Certail Priv-
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<br />ilages with the City of Charlottesville for twelve
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<br />Months, Commencing the First Day of May, 1920,
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<br />and Ending the Thirtieth Day of April, 1921.
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<br />Be it Ordained by the Common Council of the City of
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<br />Charlottesville, The Board of Aldermen Concurring, That
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<br />There Shall Be an Annual License Tax Assess and Paid
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<br />by ALL persons, Firms or Corporations Engauged in the
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<br />Different Occupations, Professions or Business Named
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<br />in This Ordinace and Enumerated below, for the year
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<br />Beginning the 1st Day of May, 1920, and Ending the
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<br />30th Day of April, 1921.
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<br />1. Abattoirs.
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<br />Every person, firm or corporation operating an abattoir, or
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<br />ar establishment of like kind at which animals are slaughtered,
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<br />shall pay a license tax of $50.
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<br />2, Advertising Distributors.
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<br />Every person engaged in distributing advertisements for other
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<br />parties than citizens of Charlottesville shall be known as adver-
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<br />tising distributors, and shall pay an annual license tax of twenty
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<br />dollars ($20). By advertising distributors, it is intended to des-
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<br />innate any person who distributes in the City of Charlottesville,
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<br />almanacs, pamphlets, or samples of medicine or other merchati-
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<br />dise on the streets or from house to house of said city. No pro
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<br />No pro rata.
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<br />3. Agents -Book.
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<br />On every agent for sale of books, maps, pictures, periodicals,
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<br />printed pamphlets, or canvassers for the same, other than re-
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<br />ligious works, ten dollars ($10). No pro rata. Not Transfer-
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<br />able.
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<br />4. Agents- Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who pay a license as attorneys at law, the tax
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<br />shall be ten dollars ($10).
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<br />5. Agents for Foreign Agricultural Implements.
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<br />On every person or firm acting as agents or selling foreign
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<br />machinery, one hundred dollars ($100), and the Commissioner
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<br />of Revenue may issue such license for the unexpired portion
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<br />of the year at a ratable portion of the tax ; provided the same
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<br />shall not be less than twenty-five dollars ($25).
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<br />6. Agents -Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall be ten
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<br />dollars ($10). No pro rata.
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<br />7. Agents -Labor.
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<br />On every laboranent engaged in hiring labor (all business to
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<br />be transacted in his except by written or telephonic com-
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<br />munication) the license tax shall be $25.
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<br />If the business is transacted at any other place in the city out-
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<br />side of such office, the license tax shall be $500.
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<br />8. Agents-Musical Instruments.
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<br />On every person acting as agent for selling pianos,melodians,
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<br />parlor organs or other muscial instruments, thrity-five dollars
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<br />($35.)
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<br />9. Agents-Non -Resident Fertilizing Companies.
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<br />Every person acting as agent for the sale in this city of fer-
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<br />tilizers manufactured by non-resident fertilizing companies,
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<br />whether selling on commission or for other consideration, shall
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<br />pap a specific license tax of twenty-five dollars ($25) per an -
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<br />num for each company represented.
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<br />10. Agents -Real Estate or Land.
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<br />The license tax on real estate or land agents to do business
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<br />in this city shall be fifty dollars ($50) and an additional tax of
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<br />one tenth of one per cent of gross amount of sales; said addi-
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<br />tional tax shall be paid quarterly, and every person, firm or
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<br />corporation doing business under this section is hereby required
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<br />to make a detailed written report under oath to the Commis-
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<br />sioner of Revenue of the amount of sales on the first day of
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<br />August, November February and May of each year for the
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<br />three months presceeding and pay the amount due on the dates
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<br />mentioned and failure to do so shall be constructed as doing busi-
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<br />ness without a license, and shall be guilty of a misdemeanor and
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<br />shall be fined not less than $2.50 nor more than $5. for each day
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<br />on default.
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<br />11. Agents -Renting Houses.
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<br />On every license to any person renting houses, farms, or
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<br />other real estate, for compensation or profit the tax shall be
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<br />twenty-five dollars ($25).
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<br />12. Agents -Sewing Machines.
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<br />On every license to a person or firm, other than a regular li-
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<br />cetised merchant or sewing machine agent, as provided in § 135
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<br />of the Tax Laws of Virginia, to sell or offer to sell or rent sew -
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<br />ing machines and accessories, the tax shall be twenty-five dol -
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<br />lars ($25).
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<br />It shall be the duty of the Commissioner of the Revenue to
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<br />require of any person or firm selling or offering to sell sewing
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<br />machines and accessories that the agent's certificate granted by
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<br />the Auditor of the State, as provided for in § 135 of the Tax
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<br />Laws of Virginia, shall be produced for his inspection.
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<br />13. Architects.
<br />See § 14.
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<br /> 14. Attorneys, Physicians, Dentists, Architects, Civil En -
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<br />gineers, Surveyors, Opticians, Occulists, Veterinary,
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<br />Surgeons, and Conveyancers.
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<br />The specific license tax on every resident or non-resident
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<br />attorney-at-law, physician, dentist, architect, civil engineer, sur -
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<br />veyor, optician, occulist and veterinary surgeon, having an office
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<br />or carrying on business in this city shall be twenty-five dollars
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<br />($25). All persons who for compensation shall furnish plans
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<br />and specifications for the erection or improvement of buildings
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<br />shall be deemed architects and all persons who examine or
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<br />measure the eyes for the purpose of fitting optical glasses to
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<br />them shall be deemed opticians, within the meaning of this sec-
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<br />tion. No such license shall be issued for less than twenty-five
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<br />dollars ($25).
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<br />Any person required to pay a license under this section hav-
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<br />ink practiced less than five years, or whose receipts are not over
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<br />$500 per annum, the tax shall be $15.
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<br />The specific license tax on every resident or non-resident con -
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<br />veyancer having an office or carrying on business in this city
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<br />shall be twenty-five dollars ($25).
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<br />All persons other than duly licensed attorneys -at -law, who,
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<br />for compensation or reward, shall prepare deeds, contracts,
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<br />wills or other writings, shall be deemed conveyancers.
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<br />No license shall be issued to conveyancers for less than twenty -
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<br />five dollars ($25).
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<br />15. Auctioneers -General.
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<br />On every general auctioneer, forty dollars ($40), whether he
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<br />receives any compensation for his service or not. Under this
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<br />license a person may sell any goods, wares, merchandise, or
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<br />other things, except real estate, horses and cattle, for the sale
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<br />of which, by an auctioneer, a further license is elsewhere re -
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<br />quired.
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<br />16. Auctioneers -Real Estate.
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<br />On every real estate auctioneer the tax shall be forty dollars
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<br />($40), whether he receives compensation or not. This license
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<br />covers only the right to sell real estate at auction, and applies to
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<br />all sales of real estate except those made under a decree of
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<br />court.
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<br />17. Auction Sales.
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<br />Every person or firm who shall bring into this city from any
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<br />place beyond its limits a stock of goods of any .kind and remain
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<br />here temporarily selling the same, at wholesale or retail and
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<br />either at public auction or privately, shall pay therefor a specific
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<br />license tax of five hundred dollars ($500). Not transferable.
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<br />No pro rata.
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<br />18. Auto Repair Shops.
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<br />See § 54.
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<br />19. Baby Racks and Other Games.
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<br />Every person conducting a baby rack, knife rack, or like
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<br />game of chance not prohibited by law, shall pay on each game
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<br />a specific license tax of five dollars ($5) per day. Not trans -
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<br />ferable.
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<br />20. Bagatelle.
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<br />On every license permitting a bagatelle table to be kept in
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<br />this city, whether a charge is made for playing or not, where
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<br />the public is invited, the tax shall be twenty-five dollars ($25)
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<br />on each table.
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<br />21. Bakers.
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<br />Each person or firm conducting the business of baking shall
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<br />pay a specific license tax of $25 per annum. Not transferable.
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<br />No pro rata.
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