|
53. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune telling,
<br />
<br />palmistry, or phrenology who shall practice the same in this
<br />
<br />city, shall pay a tax of one hundred and fifty dollars ($150.00)
<br />
<br />per week. Not transferable. No pro rata.
<br />
<br />54. Foundry and Machine Shops.
<br />
<br />On every license to a foundry the tax shall be twenty-five
<br />
<br />dollars ($25). On every license to a machine shop the tax
<br />
<br />shall be twenty-five dollars ($25) . But if a foundry be con-
<br />
<br />ducted in conjunction with a machine shop the combined tax
<br />
<br />shall be forty dollars ($40). For the privilege of repairing
<br />
<br />automobiles and accessories a machine shop license shall be
<br />
<br />required.
<br />
<br />55. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a f urniture upholsterer or - repairer the
<br />
<br />tax shall be ten dollars ($10).
<br />
<br />56. Garage.
<br />
<br />Every person who shall keep a garage for storage of automo-
<br />
<br />biles shall pay a tax of $25.00 and $1.00 additional for each ve-
<br />
<br />hicle for the storage capacity of such garage in excess of five.
<br />
<br />Shops for repairing automobiles or tires, whether conducted
<br />
<br />in connection with a garage or separately, shall be required to
<br />
<br />pay the license tax provided for in Sec. 54.
<br />
<br />57.. Hobby Horses, Merry- GFo-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry -Go -Round,
<br />
<br />Ferris Wheel or other like amusement, the tax shall be thirty-
<br />
<br />five dollars ($35.00) per week and no license shall be issued
<br />
<br />under this section for a shorter period than one week. And
<br />
<br />such license shall be a personal privilege and only be granted by
<br />
<br />order of the Mayor, except where conducted in connection with
<br />
<br />County Fairs, in which case no tax shall be imposed.
<br />
<br />5 8. Hotels.
<br />
<br />Any person who keeps a public inn or lodging hoose of more
<br />
<br />than thirty bedrooms where transient guests - are fed or lodged
<br />
<br />for pay shall be deemed for the purpose of this act to be en-
<br />
<br />gaged in the business of keeping a hotel.
<br />
<br />A transient guest is one who puts up for less than one week
<br />
<br />at such hotel, but such a house is no less a hotel because some
<br />
<br />of its guests put up for longer periods than one week.
<br />
<br />Any person conducting the ibusiness of keeping a hotel as de-
<br />
<br />fined in this section shall pay an annual license tax of one dol-
<br />
<br />lar for each bedroom and fifty cents for each bath room, in
<br />
<br />said hotel.
<br />
<br />581/2. Ice Dealer or Distributor.
<br />
<br />A specific tax is hereby imposed on each person, other than
<br />
<br />an ice manufacturer, who sells or distributes ice in the city, of
<br />
<br />fifty dollars ($50.00).
<br />
<br />59. Ice Cream -Manufacture.
<br />
<br />Each person or firm manufacturing ice cream shall pay a
<br />
<br />specific license of $10 per year. Not transferable. No pro
<br />
<br />rata.
<br />
<br />60. Ice -Manufacture.
<br />
<br />Every person, firm or corporation nianufacturing ice for
<br />
<br />sale, or dealing in ice imported into this city, shall pay a license
<br />
<br />tax of $50.
<br />
<br />61. Itinerant Musicians.
<br />
<br />Every itinerant musician performing in the streets of this
<br />
<br />city, such as organ -grinders, bag -pipe blowers, etc., shall pay a
<br />
<br />specific tax of five dollars ($5.00) per week or fraction thereof.
<br />
<br />62. Job Printing Office.
<br />
<br />On every license to a person, firm or corporation to conduct
<br />
<br />a job printing office the tax shall be twenty-five dollars ($25).
<br />
<br />63. Junk Dealers.
<br />
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />
<br />lars ($50) and on every person who shall engage in the busi-
<br />
<br />ness of buying junk or other matter for a junk dealer or for
<br />
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />
<br />Where such a dealer engages in the buying and selling of
<br />
<br />wool, hides or furs, he shall pay a merchant's tax in addition.
<br />
<br />64. Laundries.
<br />
<br />Every person who operates a. laundry and every agent of
<br />
<br />a non-resident laundry shall pay for the privilege of conduct-
<br />
<br />ing such business, if it be a laundry operated other than by
<br />
<br />hand, in this city, the sum of fifty dollars ($50).
<br />
<br />On every person operating a hand laundry the license tax
<br />
<br />shall be $20. But nothing in this section shall be construed to
<br />
<br />impose a license tax upon persons who wash bed clothing,
<br />
<br />wearing apparel, and so forth, without laundry machinery,
<br />
<br />and who do not keep shops or other regular places of business
<br />
<br />for laundry purposes.
<br />
<br />65. Lightning Rod Agents.
<br />
<br />Every person canvassing for, selling or erecting lightning
<br />
<br />rods in this city, other than a regular licensed merchant, shall
<br />
<br />pay a specific license tax of twenty-five dollars ($25) for a
<br />
<br />year or fractional part thereof. Not transferable.
<br />
<br />66. Live Stock Brokers, Dealers, etc.
<br />
<br />Every dealer in live stock who shall buy for the purpose of
<br />
<br />selling, or who shall sell, any of the live sto-k purchased by
<br />
<br />him shall pay a license tax of $25. Butchers and farmers buy-
<br />
<br />ing for their own use, or selling, shall not be subject to this
<br />
<br />tax.
<br />
<br />67. Livery Stables.
<br />
<br />On every license to keep a livery stable the tax shall be thir-
<br />
<br />ty-five dollars ($35) and an additional tax of fifty cents on
<br />
<br />each stall therein, and two dollars for each saddle horse.
<br />
<br />68. Machine Shops.
<br />
<br />See § 54.
<br />
<br />69. Manufacturers of Vehicles.
<br />
<br />On every person or firm conducting the business of manu-
<br />
<br />facturing wagons, drays and carts, carriages, buggies and like
<br />
<br />vehicles, the license tax shall he twenty-five dollars ($25).
<br />
<br />70. Medicines, Salves, etc. ---Sale of on Street.
<br />
<br />On every such license to carry or sell medicines, salves or
<br />
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />
<br />tax shall be ten dollars ($10) per day, but no such license shall
<br />
<br />be issued except by authority of the Mayor.
<br />
<br />71. Merchants.
<br />
<br />The license tax on every person or firm for the privilege of
<br />
<br />conducting a mercantile business in the city of Charlottesville
<br />
<br />shall be as follows:
<br />
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
<br />If the amount of purchases shall not exceed $2,000, the tax
<br />shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the tax
<br />shall be $25.
<br />And on all purchases over $.1,000 and less than $10,000, the
<br />tax shall be seventy cents (170c.) on the $100 in excess of
<br />$3,000.
<br />On all purchases over $10,000 and less than $20,000, the
<br />tax shall be sixty cents (60c.) on the $100 in excess of $10,000.
<br />On all purchases over $20,000 and less than $30,000, the tax
<br />shall be fifty cents (50c.) on the $100 in excess of $20,000.
<br />Oil all purchases over $30,000 and less than $40,000, the tax
<br />shall be forty cents (40c.) on the $100 in excess Of $30,004.
<br />On all purchases over $40,000 and less than $50,000, the
<br />tax shall be thirty cents (30c. ) on the $100 in excess of
<br />$40,000.
<br />On all purchases in excess f $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />
<br />72. Merchants -Commission -Merchandise Brokers.
<br />
<br />Every person, firm or corporation buying or selling for an-
<br />
<br />other any kind of merchandise except cider on commission shall
<br />
<br />be deemed a commission merchant.
<br />
<br />Every person, firm or corporation doing business in this city
<br />
<br />who orders or solicits orders for receives or distributes Provi-
<br />
<br />sions or merchandise including Hour, hay or grain shipped into
<br />
<br />this city from points within this state for distribution on ac-
<br />
<br />count of the shipper, or shipped direct to the buyer, and partic-
<br />
<br />ipates in the profits ensuing from or accruing out of the sales
<br />
<br />of such provisions or merchandise, including hay or grain, or
<br />
<br />receives compensation in any form for his services whether he
<br />
<br />invoices such sale and collects the money therefor or not shall
<br />
<br />be deemed to be a merchandise broker.
<br />
<br />The tax on commission merchants or merchandise brokers
<br />
<br />
<br />
|