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45. Dentists.
<br />cee § 14.
<br />46. Dogs.
<br />SQe Acts 1918, pp. 622-624.
<br />47. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay a
<br />specific license tax of ten dollars ($10) per annum. No pro
<br />rata. Not transferable.
<br />48, Eating House.
<br />Every person who shall keep an eating house shall pay for the
<br />privilege twenty-five dollars ($25), and where the annual rent
<br />or rental value of the,house and furniture is more than one
<br />hundred dollars, and not more than one thousand dollars, lie
<br />shall pay an additional sum equal to five per centum of such
<br />rent or rental value, and where such annual rent or rental value
<br />exceeds one thousand dollars, he shall pay an additional sum
<br />equal to four per centum of such rent or rental value.
<br />49. Exhibiting Electrical Machines, etc.
<br />Every person exhibitln,, for pay electrical machines for test-
<br />ing strength or weight, or other machines or implements on
<br />the streets or any location, for profit, shall pay a specific license
<br />tax of five dollars ($5) -per annum or two dollars ($2) per
<br />v,eek. Not transferable.
<br />50. Electricity.
<br />Every person, firm or corporation generating or selling or
<br />offering for sale or delivering electricity for light or power or
<br />heat or any other commercial uses shall pay a license tax of
<br />one half of one per cent. of the gross receipts of such person,
<br />firm or corporation, based upon receipts from such business dur-
<br />ing the period from the first day of May, 1918, to the 30th day
<br />of April, 1919. In applying for such license a statement of such
<br />receipts shall be submitted to the Commissioner of the Revenue.
<br />51. Feed Stables or Wagon Yard.
<br />Each person keeping a feed stable or wagon yard shall pay
<br />a specific license tax of ten dollars ($10). No pro rata.
<br />52. Flour and Meal Manufacturers.
<br />On every license to a manufacturer of flour, or meal, or chop,
<br />the tax shall be twenty-five dollars ($25) each, or sixty dollars
<br />($60) for the three. But when such manufacturer deals in
<br />11cur, meal, or other grain products other than his own manu-
<br />facture he shall be required to procure a merchant's license
<br />graduated by tlue amount of such purchases.
<br />53. Fortune Tellers.
<br />Every person practicing the art of divination, fortune
<br />telling, palmistry, or phrenology who shall practice the same in
<br />this city, shall pay a tax of twenty-five dollars ($25) per week.
<br />Alot transferable. No pro rata.
<br />54. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be twenty-five
<br />dollars ($25). On every license to a machine shop the tax shall
<br />be twenty-five dollars ($25). But if a foundry be conducted in
<br />conjunction with a machine shop the combined tax shall be forty
<br />dollars ($40), For the privilege of repairing automobiles and
<br />accessories a machine shop license shall be required.
<br />55. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the tax
<br />shall be ten dollars ($10).
<br />56. Garage
<br />Every person who shall keep a garage as defined in Sec. 19
<br />If the State Tax Laws, for the hire or storage of automobiles
<br />shall pay a tax of $25.00 and $1 additional for each vehicle for
<br />the storage capacity of such garage in excess of five.
<br />Shops for repairing automobiles or tires, whether conducted
<br />un connection with a garage or separately, shall be required to
<br />Pay the license tax provided for in Sec. 54.
<br />57, Hobby Horses, etc.
<br />Tile license tax oil hobby -horse machines, merry-go-rounds
<br />and other like machines, shall be one hundred and fifty dollars
<br />($150) for the
<br />Per week period of one year, or twenty-five dollars ($25)
<br />of six running days, for each machine operated, but
<br />ro license shall be issued for a less period than one week. Not
<br />t" 'nsf erable. No pro rata.
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<br />58. Hotels.
<br />Any person who keeps a public inn or lodging house of more
<br />than thirty bedrooms where transient guests are fed or lodged
<br />for pay shall be deemed for the purpose of this act to be en-
<br />gaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one week
<br />at such hotel, but such a house is no less a hotel because some
<br />of its guests put up for longer periods than one week.
<br />Any person conducting the business of keeping a hotel as de-
<br />fined in this section shall pay an annual license tax of one dol-
<br />lar for each bed room and fifty cents for each bath room, in
<br />said hotel.
<br />59. Ice Cream -Manufacture.
<br />Each person or firm manufacturing ice cream shall pay a
<br />specific license of $10 per year. Not transferable. No pro rata.
<br />60. Ice -Manufacture.
<br />Every person, firm or corporation manufacturing ice for sale,
<br />or dealing in ice imported into this city, shall pay a license tax
<br />of $50.
<br />61. Itinerant Musicians.
<br />Every itinerant musician performing on the streets of this
<br />City, such as organ -grinders, bag -pipe blowers, etc., shall pay a
<br />specific tax of two dollars ($2) per week or fraction thereof.
<br />62. Job Printing Office.
<br />On every license to a person, firm or corporation to conduct
<br />a job printing office the tax shall be twenty-five dollars ($25).
<br />63. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dollars
<br />($50) and on every person who shall engage in the business of
<br />buying junk or other matter for a junk dealer or for sale to a
<br />junk dealer, the tax shall be thirty dollars ($30).
<br />64. Laundries.
<br />Every person who operates a laundry and every agent of a
<br />non-resident laundry shall pay for the privilege of conducting
<br />such business, if it be a laundry operated other than by hand,
<br />in this city, the sum of fifty dollars ($50).
<br />On every person operating a hand laundry the license tax shall
<br />be $20. But nothing in this section shall be construed to impose
<br />a license tax upon persons who wash bed clothing, wearing ap-
<br />parel, and so forth, without laundry machinery, and who do not
<br />keep shops or other regular places of business for laundry pur-
<br />poses.
<br />6 5. 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 year
<br />or fractional part thereof. Not transferable.
<br />66. Live Stock Brokers, Dealers, etc.
<br />Every dealer in live stock who shall buy for the purpose of
<br />selling, or who shall sell, any of the live stock purchased by him
<br />shall pay a license tax of $25. Butchers and farmers buying
<br />for their own use, or selling, shall not be subject to this tax.
<br />67. 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 />68. Machine Shops.
<br />See § 54.
<br />69. 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 />70. 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 tax
<br />shall be ten dollars ($10) per day, but no such license shall be
<br />issued except by authority of the Mayor.
<br />71. Merchants.
<br />The 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 folows:
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
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