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<br />tax shall be ten dollars ($10) per day, but no such license shall
<br />be 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 follows:
<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 aniount of purchases shell not exceed $3,000, the tax
<br />sliall be $25.
<br />And on all purchases over ,$.3,000 and less than $10,000, the
<br />tax shall be seventy cents (70c.) 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 />On all purchases over $30,000 and less than $40,000.. the tax
<br />shall be forty cents (40c.) on the $100 in excess of $30,000.
<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 of $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />72. Merchants -Commission -Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for an-
<br />other any kind of merchandise except cider on commission shall
<br />be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this city
<br />who orders or solicits orders for, receives or distributes provi-
<br />sions or merchandise including flour, hay or grain shipped into
<br />this city from points within this state for distribution on ac-
<br />count of the shipper, or shipped direct to the buyer, and partici-
<br />pates in the profits ensuing; from or accruing out of the sales
<br />of such provisions or merchandise, including hay or grain, or
<br />receives compensation in any form for his services whether he
<br />invoices such sale and collects the money therefor or not shall
<br />be deemed to be a merchandise broker.
<br />The tax on commission merchants or merchandise brokers
<br />shall be ten dollars ($10.00) ; but when his commission or com-
<br />pensation shall exceed $1,000.00 the tax shall be $15.00; and
<br />$5.00 for each $1,000.00 or fraction thereof in excess of
<br />$2,000.00. A person, firm or corporation Nvho is both a com-
<br />mission merchant and a merchandise broker shall pay only one
<br />tax under this section.
<br />73. Merchants -Tobacco.
<br />See § 94.
<br />74. Merchandise Broker.
<br />See § 72.
<br />75. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufacturers
<br />or dealers who are not taxed under any other ordinance of this
<br />city, who from merchandise shipped into this city for the pur-
<br />pose of sale, shall sell or offer for sale such merchandise, or
<br />any part thereof, whether the sale or offer for sale be made be-
<br />fore or after arrival of such merchandise in the city, and
<br />whether delivery be made at the time of sale or not, shall pay a
<br />license tax of $25.
<br />76. Milk Depot.
<br />Every person, firm or corporation buying and selling sweet
<br />milk shall pay a license tax of twenty-five dollars ($25.00) per
<br />annum.
<br />77. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the busi-
<br />ness of malting or selling tombstones, monuments, etc., shall
<br />pay a specific license tax of twenty-five dollars ($25).
<br />78. Moving Picture Machines, Phonographs, Grapho-
<br />phones, etc.
<br />For the exhibition of any automatic moving picture machine,
<br />phonograph, graphaphone or similar musical machine, except
<br />for benevolent, charitable or educational purposes, where the
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<br />price of admission to such exhibition does not exceed the sum
<br />of 15 cents, there shall be paid a license fee of five dollars for
<br />each week or less time than a week, or one hundred and fifty
<br />dollars per annuni for the exhibition thereof, and where the ad-
<br />mission to such exhibition exceeds 15 cents but does not exceed
<br />20 cents there shall be paid an additional license fee of three
<br />dollars per week, or less time than a week, or an additional
<br />fifty dollars per annum, and where the admission to such exhi-
<br />bition exceeds 20 cents but does not exceed 50 cents there shall
<br />be paid an additional license fee of two dollars per week or less
<br />time than a week or all additional fifty dollars per annum; the
<br />license for one year to be paid quarterly, and a license for a pe-
<br />riod exceeding one week to be based upon the per annum li-
<br />cense fee; provided, however, that when such exhibition is
<br />given for benevolent, charitable or educational purposes and is
<br />given for a period of more than a week in any year and the ex-
<br />hibitor thereof receives a part of the receipts from such exhibi-
<br />tion as his compensation, then such exhibition, after the first
<br />week shall not be exempt from the payment of the license fee
<br />herein prescribed; and where the admission exceeds 50 cents
<br />the license tax as prescribed in Sec. 111 shall apply.
<br />79. Oculists.
<br />See § 14.
<br />80. Oils.
<br />Any person, firm or corporation, whose place of business is
<br />without the corporate limits of the city, who shall engage in
<br />the business of selling to wholesale or to both wholesale and re-
<br />tail merchants in this city kerosene oil or other illuminating
<br />oil shall pay a license tax of $75.
<br />Any person, firm or corporation, whose place of business is
<br />without the corporate limits of the city, who shall engage in
<br />the business of selling only to retail merchants in this city kero-
<br />sene oil or other illuminating oil shall pay a license tax of $50.
<br />81. Opticians.
<br />See § 14.
<br />82. Patent Medicines.
<br />( )n every license to a person to sell patent medicines or other
<br />such articles, whether manufactured in this or any other state
<br />or territory, shall be paid a license tax of $1." per clay or $75.00
<br />per week; provided this tax shall not apply to any person pay-
<br />ing merchants license tax.
<br />83. Pawnbrokers.
<br />On every license to a pawnbroker, the specific license tax
<br />shall be one hundred dollars ($100) for one year or fractional
<br />part thereof. Not transferable.
<br />84. Peanut and Popcorn Venders.
<br />On street venders of peanuts and popcorn the license tax
<br />shall be ten dollars ($10) . No pro rata.
<br />85. Peddlers.
<br />Any person acting as peddler, as defined by the State Laws
<br />of Virginia, shall pay a license tax of $150. Not transferable.
<br />No pro rata.
<br />8 6. Physicians.
<br />See § 14
<br />87. Planing Mill and Sash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />mill, the tax shall be fifty dollars ($50) .
<br />On every person or firm carrying on a sash, blind and door
<br />factory, the tax shall be thirty-five dollars ($35).
<br />But if a person or firm conduct a sash, door and blind fac-
<br />tory in combination with a planing mill, the tax shall be seventy-
<br />five dollars ($75).
<br />8 8. Plumbers.
<br />On every license to a plumber the tax shall be twenty-five
<br />dollars ($25). This section shall apply to all persons, firms
<br />or corporations who do plumbing, gas -fitting, steam and hot
<br />water heating.
<br />89. Pop -Manufacture and Sale.
<br />On every license to any person or firm to conduct the busi-
<br />
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