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Taxes on Licenses
<br />AN ORDINANCE for Imposing and Collecting Taxes on
<br />Licenses and Taxes for the Exercise of Certain Priv-
<br />ileges within the City of Charlottesville for Twelve
<br />Months, Commencing the First day of May, 1921,
<br />and ending the Thirtieth Day of April, 1922.
<br />Be It Ordained by the Common Council of the City of
<br />Charlottesville, The Board of Aldermen Concurring, That
<br />There Shall Be an Annual License Tax Assessed and Paid
<br />by All Persons, Firms or Corporations Engaged in the
<br />?Different Occupations, Professions or Business Named
<br />in This Ordinance and Enumerated below, for the Year
<br />Beginning the 1st Day of May, 1921, and Ending the
<br />30th Day of April, 1922.
<br />1. Abattoirs.
<br />Every person, firm, or corporation operating an abbattoir,
<br />or an establishment of like kind at which animals are slaugh-
<br />tered, shall pay a license tax of $50.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for
<br />other parties than citizens of Charlottesville shall be known as
<br />advertising distributors, and shall pay an annual license tax
<br />of twenty dollars ($20). By advertising distributors, it is
<br />intended to designate any person who distributes in the City
<br />of Charlottesville, almanacs, pamphlets, or samples of medi-
<br />cine or other merchandise on the streets or from house to
<br />house of said city. No pro rata.
<br />3. Agents -Book.
<br />On every agent for sale of looks, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other than
<br />religious works, ten dollars ($10) . No pro rata. Not Trans-
<br />ferable.
<br />C Agents -Collection or Claim.
<br />On every person ()r firm acting as collecting claim agents,
<br />other than those who pa\ a license as attorneys at law, the tax
<br />shall be ten dollars ( S 1 ) ) .
<br />5. Agents for Foreign Agricultural Implements.
<br />On every person or firm acting as agents or selling; foreign
<br />agricultural implements, carriages, coaches and wagons, and
<br />all machinery, one hundred dollars ($100), and the Commis-
<br />sioner of Revenue may issue such license for the unexpired
<br />portion of the year at a ratable portion of the tax; provided the
<br />same shall not be less than twenty-five dollars ($25) .
<br />6. Agents -Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be ten
<br />dollars ($10). No pro rata.
<br />7. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all business
<br />to be transacted in his office, except by written or telephonic
<br />communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500.
<br />8. AgeIIt-_Kusical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments, thirty-five
<br />dollars ($35).
<br />9, Agents -Non -Resident Fertilizing Companies.
<br />) very person acting as agent for the sale in this city of fer-
<br />tilizers manufactured by non-resident fertilizing companies,
<br />Whether selling; on commission or for other consideration, shall
<br />paY a specific license tax of twenty-five dollars ($25) per an-
<br />num for each company represented.
<br />10. Agents -Real Estate or Land.
<br />The license tax on real estate or land agents to do business
<br />'n this city shall be fifty dollars ($50) and an additional tax
<br />of one tenth of one per cent of gross amount of sales; said ad-
<br />ditional tax shall be paid quarterly, and every person, firm or
<br />corporation doing business under this section is hereby re-
<br />quired to make a detailed written report under oath to the
<br />Commissioner of Revenue of the amount of sales on the first
<br />clay of August, November, February and May of each year
<br />for the three months preceding and pay the amount due on the
<br />elates mentioned and failure to do so shall be construed as do-
<br />ing business without a license, and shall be guilty of a misde-
<br />meanor and shall be fined not less than $2.50 nor more than
<br />$5 for each day in default.
<br />11. Agents -Renting Houses.
<br />On every license to any person renting houses, farms, or
<br />other real estak, for compensation or profit the tax shall be
<br />twenty-five dollars ($25) .
<br />12. Agents -Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in §
<br />135 of the Tax haws of Virginia, to sell or offer to sell or rent
<br />sewing machines and accessories, the tax shall be twenty-five
<br />dollars ($25) .
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sew-
<br />ing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in § 135
<br />of the Tax haws of Virginia, shall be produced for his inspec-
<br />tion.
<br />13. Architects. _
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil En-
<br />gineers, Surveyors, Opticians, Occulists, Veterinary
<br />Surgeons, and Conveyances.
<br />The specific license tax on every resident or non-resident at-
<br />torney-at-law, physician, dentist, architect, civil engineer, sur-
<br />veyor, optician, occulist and veterinary surgeon, having an of-
<br />fice or carrying on business in this city shall be twenty-five
<br />dollars ($25). All persons who for compensation shall fur-
<br />nish plans and specifications for the erection or improvement
<br />of buildings shall be deemed architects and all persons who ex-
<br />amine or measure the eyes for the purpose of fitting optical
<br />glasses to them shall be deemed opticians, within the meaning
<br />of this section. No such license shall be issued for less than
<br />twenty-five dollars ($25).
<br />The specific license tax on every resident or non-resident
<br />conveyancer having an office or carrying on business in this
<br />city shall be twenty-five dollars ($25).
<br />All persons other than duly licensers attorneys -at -law, who,
<br />for compensation or reward, shall prepare deeds, contracts,
<br />wills or other writings, shall be deemed conveyancers.
<br />No license shall be issued to conveyancers for less than
<br />twenty-five dollars ($25) .
<br />15. Auctioneers -General.
<br />On every general auctioneer, forty dollars ($40), whether
<br />he receives any compensation for his service or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, except real estate, horses and cattle, for the
<br />sale of which, by an auctioneer, a further license, is elsewhere
<br />required.
<br />16. Auctioneers -Real Estate.
<br />On every real estate auctioneer the tax shall be forty dollars
<br />($40), whether he receives compensation or not. This license
<br />covers only the right to sell real estate at auction, and applies
<br />to all sales of real estate except those made under a decree of
<br />court.
<br />17. Auction Sales.
<br />' Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or retail
<br />and either at public auction or privately, shall pay therefor a
<br />specific license tax of five hundred dollars ($500). Not trans-
<br />ferable. No pro rata.
<br />18. Auto Repair Shops.
<br />Scc 54.
<br />263
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