1920 ORDINANCES - Laserfiche WebLink

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243 ' Taxes on Licenses 11. Agents -Renting Houses. On every license to any person renting houses, farms, or other real estate, for compensation or profit the tax shall be ORDINANCE for Imposing and Collecting Taxes on twenty-five dollars ($25). AN Licenses and Taxes for the Exercise of Certain Priv- 12. Agents -Sewing Machines. ileges within the City of Charlottesville for Twelve On every license to a person or firm, other than a regular li- Iffonths Commencing the First Day of May, 1920, cetised merchant or sewing machine agent, as provided in § 135 and Ending the Thirtieth Day of April, 1921. of the Tax Laws of Virginia, to sell or offer to sell or rent sew - $e It Ordained by the Common Council of the City of ing machines and accessories, the tax shall be twenty-five dol - Charlottesville, The Board of Aldermen Concurring, That lars ($25). There Shall Be an Annual License Tax Assessed and Paid It shall be the duty of the Commissioner of the Revenue to by All Persons, Firms or Corporations Engaged in the require of any person or firm selling or offering to sell sewing by Different Occupations, Professions or Business Named machines and accessories that the agent's certificate granted 'tax in This Ordinance and Enumerated below, for the Year the Auditor of the State, as provided for in § 135 of the Beginning the 1st Day of May, 1920, and Ending the Laws of Virginia, shall be produced for his inspection. 30th Day of April, 1921. 13. Architects. 1, Abattoirs. See § 14. Every person, firm or corporation operating an abattoir, or ar establishment of like kind at which animals are slaughtered, 14. Attorneys, Physicians, Dentists, Architects, Civil En - shall pay a license tax of $50. gineers, Surveyors, Opticians, Occulists, Veterinary Surgeons, and Conveyancers. 2, Advertising Distributors. The specific license tax on every resident or non-resident ]Every person engaged in distributing advertisements for other attorney-at-law, physician, dentist, architect, civil engineer, sur - parties than citizens of Charlottesville shall be known as adver- veyor, optician, occulist and veterinary surgeon, having an office tising distributors, and shall .pay an annual license tax of twenty or carrying on business in this city shall be twenty-five dollars dollars ($20). By advertising distributors, it is intended to des- ($25). All persons who for compensation shall furnish plans innate any person who distributes in the City of Charlottesville, and specifications for the erection or improvement of buildings almanacs, pamphlets, or samples of medicine or other merchati- shall be deemed architects and all persons who examine or dise on the streets or from house to house of said city. No pro measure the eyes for the purpose of fitting optical glasses to rata. them shall be deemed opticians, within the meaning of this sec- tion. No such license shall be issued for less than twenty-five 3. Agents -Book, dollars ($25). On every agent for sale of books, maps, pictures, periodicals, Any person required to pay a license under this section hav- printed pamphlets, or canvassers for the same, other than re- ink practiced less than five years, or whose receipts are not over l;;ious works, ten dollars ($10). No pro rata. Not Transfer- $J00 per annum, the tax shall be $15. able. The specific license tax on every resident or non-resident con - veyancer having an office or carrying on business in this city 4. Agents- Collection or Claim. shall be twenty-five dollars ($25). On every person or firm acting as collecting claim agents' X111 persons other than duly licensed attorneys -at -law, who, other than those who pay a license as attorneys at law, the tax for compensation or reward, shall prepare deeds, contracts, shall be ten dollars ($10). wills or other writings, shall be deemed conveyancers. 5. Agents for Foreign Agricultural Implements. No license shall be issued to conveyancers for less than twenty - On every person or firm acting as agents or selling foreign five dollars ($25). agricultural implements, carriages, coaches and wagons, and all 15. Auctioneers -General. machinery, one hundred dollars ($100), and the Commissioner On every general auctioneer, forty dollars ($40), whether he of Revenue may issue such license for the unexpired portion of the year at a ratable portion of the tax ; provided the same T receives any compensation for his service or not. Under this shall not be less than twenty-five dollars ($25). license a person may sell any goods, wares, merchandise, or ether things, except real estate, horses and cattle, for the sale 6. Agents -Fruit Trees, etc. of which, by an auctioneer, a further license is elsewhere re - On agents selling fruit trees, etc., the license tax shall be ten quired. dollars ($10). No pro rata. 16. Auctioneers -Real Estate. 7. Agents -Labor. On every real estate auctioneer the tax shall be forty dollars On every laboranent engaged in hiring labor (all business to "office, ($40), whether he receives compensation or not. This license be transacted in hisexcept by written or telephonic com- covers only the right to sell real estate at auction, and applies to 1'•1unication) the license tax shall be $25. all sales of real estate except those made under a decree of If the business is transacted at any other place in the city out- court. side of such office, the license tax shall be $500. • 17. Auction Sales. $ Agents-Musieatl Instruments. livery person or firm who shall bring into this city from any On every person acting as agent for selling pianos, melodians, place beyond its limits a stock of goods of any .kind and remain parlor organs or other musical instruments, thirty-five dollars here temporarily selling the same, at wholesale or retail and $35), either at public auction or privately, shall pay therefor a specific 9. Agents license tax of five hundred dollars ($500). Not transferable. -Non -Resident Fertilizing Companies. Every No pro rata. person acting as agent for the sale in this city of fer- tilizers manufactured by non-resident fertilizing companies, v'hether selling 18. Auto Repair Shops. on commission or for other consideration, shall See § 54. paY a specific license tax of twenty-five dollars ($25) per an - for each company represented. 19. Baby Racks and Other Games. 10. Agents 1; very person conducting a baby rack, knife rack, or like -Real Estate or Land. The license game of chance not prohibited by law, shall pay on each game tax on real estate or land agents to do business ill this a specific license tax of five dollars ($5) per day. Not trans - city shall be fifty dollars ($50) and an additional tax of ferablc. one tenth of one per cent of gross amount of sales; said addi- tional tax shall be paid quarterly, and every person, firm or ccrporation 20. Bagatelle. doing business under this section is hereby required On every license permitting a bagatelle table to be kept in to make a detailed written report under oath to the Commis- this city, whether a charge is made for playing or not, where sioner of Revenue of the amount of sales on the first day of the public is invited, the tax shall be twenty-five dollars ($25) '" tlaust, November February and Nlay of each year for the three months on each table. preceding and pay the amount due on the dates ule"t'011ed and failure to do so shall be construed as doing busi- ness without 21. Bakers. a license and shall be guilty of a misdemeanor and dull be Each person or firm conducting the business of baking shall fined not less than $2.50 nor more than $5 , for each day 'n default. pay a specific license tax of $25 per annum. Not transferable. :Vo pro rata.