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TAX ORDINANCES
<br />AN ORDINANCE imposing taxes on Persons and Property,
<br />and imposing License Taxes for the payment of interest
<br />on the City debt, for creating a sinking fund therefor, for
<br />the support of the City government and City schools, and for
<br />other expenses, and providing for the collection thereof,
<br />and imposing penalties for failure to comply with the pro-
<br />visions heteof :
<br />Be it ordained by the Council of the City of Charlottesville,
<br />that for the year beginning the first day of February, 1925, anal
<br />encli;i,; tl,c 31st clay of January, 1926, and each year thereafte
<br />while this ordinance is in force, the taxes on persons and prop-
<br />erty for local purposes 'stall be as follows:
<br />Gl-:NERAL LEVY.
<br />1. Lands, bots and Buildings.
<br />On tracts of land and lots and improvements thereon, not ex-
<br />empt from taxation, there shall be a tax of $1.55 on every
<br />$100.00 of the assessed. value thereof, to pay the general ope.-
<br />ating expenses of the city government and to pay the interest
<br />and sinking fund on the city debt other than schools. And there
<br />shall he levied an additional tax on every $100 of the assessed
<br />value thereof of $0.22 (twenty-two cents) to pay the interest and
<br />sinking fund on school bonds and $0.83 (eighty-three cents) for
<br />the. maintenance and operating of the schools.
<br />2. Tangible Personal Property.
<br />Upon all tangible l:ersonal property, as defined in Schelule I;
<br />of the State Tax Law, not exempt from taxation, there shall Le
<br />a tax of $1.55 on every $100.00 of the assessed value tl.ereof. to
<br />pay the general operating expenses of the city government and
<br />to pay the interest and sinking fund on the city debt other than
<br />schools. And there shall he levied an additional tax on every
<br />$100.00 of the assessed value thereof of $0.22 (twenty-two
<br />cents) to pay the interest and sinking fund on school bonds ;uul
<br />$0.8,3 (eighty-three cents) for the maintenance and operating of
<br />the schools.
<br />3. Intangible Personal Property.
<br />l'pon all intangible personal prol,erty as enumerated and dc -
<br />fined in Schedule C of the General Tax law of the state of Vir-
<br />ginia, and not exempt from taxation, there shall he levied the
<br />followinti :
<br />a. Class one; 20 cents on every $100.00 of the assessed value
<br />thereof.
<br />b. Class two; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />c. Class three; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />d. Class four; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />4. Banks, Banking Associations, Trust dompanies, etc.
<br />No tax shall be assessed upon the capital of any bank or bank-
<br />ing association organized under the authority of the State, or
<br />of the United States, nor upon the capital of any trust or se-
<br />curity company chartered by this State, but the stockholders in
<br />Stich banks, banking associations, trust and security companies
<br />shall be assessed and taxed on their shares of stock therein at
<br />the rate of 85 cents on every one hundred dollars value thereof,
<br />the -said tax to be assessed as provided in the tax laws of the
<br />State of Virginia as amended by Chapter 142 of the Acts of
<br />1915, approved :March 18, 1915, or any subsequent act pertain-
<br />ing thereto.
<br />5. Other Property.
<br />Upon any property not included in the foregoing, taxed by
<br />the St;lte of Virginia, and which is not exempt from local taxa-
<br />tion, the tax shall be $1.55 for every one hundred dollars of the
<br />assessed value thereof, to pay the general operating expenses of
<br />the city government and to pay the interest and sinking fund on
<br />the city debt other than schools. And there shall be levied an
<br />additional tax on every $100.00 of the assessed value thereof of
<br />$4.22 (twenty-two cents) to pay the interest and sinking fund
<br />on school bonds and $0.83 ( eighty-three cents) for the mainte-
<br />nance and operating of the schools.
<br />Be it f urther ordained by the Council of the City of Char-
<br />lottesville, that there shall be an annual license tax assessed and
<br />paid by all persons, firms or corporations engaged in. the dif-
<br />ferent occupations, professions or business named in this ordi-
<br />nance and enumerated below, for the year beginning the 1st day
<br />of May, 1925, and ending the 30th day of April, 1926:
<br />T _,ICENSES
<br />1. Abattoirs.
<br />Every person, firm, or corporation operating an abattoir, or
<br />an establishment of like kind at which animals Are slaughtered,
<br />shall pay a license tax of $50.
<br />2. Advertising Dist rib utcrs.
<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 medicine
<br />or other merchandise on the streets or from house to house of
<br />said city. No pro rata.
<br />3. Agents -Book.
<br />Oil every agent for sale of books, maps, pictures, periodi-
<br />cals, printed l:amphlets, or canvassers for the same, other than
<br />religious works, ten dollars ($10). No pro rata. Not Trahs-
<br />f erable.
<br />4. Agents-Collectior. or Claim.
<br />Un every person or firm acting as collecting claim agents,
<br />ether than those who pay a license as attorneys at law, the tax
<br />hall be ten dollars ($10).
<br />b. A,ents for Foreign Agricultural Implements.
<br />)n 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 por-
<br />tion 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. A frents-Fruit Trees, etc.
<br />Uti 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 to
<br />be transacted in his office, except by written or telephonic com-
<br />munication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city out-
<br />side of such office, the license tax shall be $500.
<br />8. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments, thirty-five dol-
<br />lars- ($35) .
<br />S. Agents -Non -Resident Fertilizing Companies.
<br />Lavery 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 annum
<br />for each company represented.
<br />10. Agent -.-Real Estate or Land.
<br />The license tax on real estate or land agents to do business
<br />in 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-
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