1921 ORDINANCES - Laserfiche WebLink

Home Browse Search

Taxes on Licenses AN ORDINANCE for Imposing and Collecting Taxes on Licenses and Taxes for the Exercise of Certain Priv- ileges within the City of Charlottesville for Twelve Months, Commencing the First day of May, 1921, and ending the Thirtieth Day of April, 1922. 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, 1921, and Ending the 30th Day of April, 1922. 1. Abattoirs. Every person, firm, or corporation operating an abbattoir, or an establishment of like kind at which animals are slaugh- tered, 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 advertising distributors, and shall pay an annual license tax of twenty dollars ($20). By advertising distributors, it is intended to designate any person who distributes in the City of Charlottesville, almanacs, pamphlets, or samples of medi- cine or other merchandise 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, periodi- cals, printed pamphlets, or canvassers for the same, other than religious works, ten dollars ($10) . No pro rata. Not Trans- ferable. 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 Commis- sioner of Revenue may issue such license 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) . 6. 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 in hiring labor (all business to be transacted in his office, except by written or telephonic communication) the license tax shall be $25. If the business is transacted at any other place in the city outside of such office, the license tax shall be $500. 8. Agents- Musical Instruments. On every person acting as agent for selling pianos, melo- dians, parlor organs or other musical instruments, thirty-five dollars ($35). 9. Agents -Non -Resident Fertilizing Companies. Every person acting as agent for the sale in this city of fer- tilizers 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 Land. The license tax on real estate or land agents to do business in this city shall be fifty dollars ($50) and an additional tax of one tenth of one per cent of gross amount of sales; said ad- ditional tax shall be paid quarterly, and every person, firm or corporation doing business under this section is hereby re- quired to make a detailed written report under oath to the Commissioner of Revenue of the amount of sales on the first clay of August, November, February and May of each year for the three months preceding and pay the amount due on the elates mentioned and failure to do so shall be construed as do- ing business without a license, and shall be guilty of a misde- meanor and 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 other real estak, 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 licensed merchant or sewing machine agent, as provided in § 135 of the Tax Laws of Virginia, to sell or offer to sell or rent sewing machines and accessories, the tax shall be twenty-five dollars ($25) . It shall be the duty of the Commissioner of the Revenue to require of any person or firm selling or offering to sell sew- ing machines and accessories that the agent's certificate granted by the Auditor of the State, as provided for in § 135 of the Tax haws of Virginia, shall be produced for his inspec- tion. 13. Architects. See § 14. 14. Attorneys, Physicians, Dentists, Architects, Civil En- gineers, Surveyors, Opticians, Occulists, Veterinary Surgeons, and Conveyances. The specific license tax on every resident or non-resident at- torney-at-law, physician, dentist, architect, civil engineer, sur- veyor, optician, occulist and veterinary surgeon, having an of- fice or carrying on business in this city shall be twenty-five dollars ($25). All persons who for compensation shall fur- nish plans and specifications for the erection or improvement of buildings shall be deemed architects and all persons who ex- amine or measure the eyes for the purpose of fitting optical glasses to them shall be deemed opticians, within the meaning of this section. No such license shall be issued for less than twenty-five dollars ($25). The specific license tax on every resident or non-resident conveyancer having an office or carrying on business in this city shall be twenty-five dollars ($25). All persons other than duly licensers 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 required. 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 trans- ferable. No pro rata. 18. Auto Repair Shops. Scc 54.