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TAX ORDINANCES
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<br />AN ORDINANCE imposing taxes on Persons and Property,
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<br />and imposing License Taxes for the payment of interest
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<br />on the City debt, for creating a sinking fund therefor, for
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<br />the support of the City government and City schools, and for
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<br />other expenses, and providing for the collection thereof,
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<br />and imposing penalties for failure to comply with the pro-
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<br />visions hereof :
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<br />Be it ordained by the Council of the City of Charlottesville,
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<br />that for the year beginning the first day of February, 1926, and
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<br />ending the 31st day of January, 1927, and each year thereafter
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<br />While this ordinance is in force, the taxes on yersons and prop-
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<br />erty for local purposes shall be as follows:
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<br />GENERAL LEVY.
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<br />1. Lands, Lots and Buildings.
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<br />On tracts of land and lots and improvements thereon, not ex-
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<br />empt from taxation, there shall be a tax of $1.40 on every
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<br />$100.00 of the assessed value thereof, to pay the general oper-
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<br />ating expenses of the city government and to pay the interest
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<br />and sinl;iilg fund on the city debt other than schools. And there
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<br />shall be levied an additional tax on every $100 of the assessed
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<br />value thereof of $0.17 (seventeen cents) to pay the interest and
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<br />sinking fund on school bonds and $0.85 ( eighty-five cents) for
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<br />the maintenance and operating, of the schools.
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<br />2. Tangible Personal Property.
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<br />Upon all tangible personal property, as defined in Schedule B
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<br />of the State Tax Law, not exempt from taxation, there shall be
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<br />a tax of $1.40 on every $100.00 of the assessed value thereof, to
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<br />pay the general operating expenses of the city government and
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<br />to pay the interest and sinking fund on the city debt other than
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<br />schools. And there shall be levied an additional tax on every
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<br />$100.00 of the assessed value thereof of $0.17 (seventeen
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<br />cents) to pay the interest and sinking fund on school bonds anti
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<br />$0.85 (eighty-five cents) for the maintenance and operating of
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<br />the schools.
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<br />3. Banks, Banking Associations, Trust Companies, etc.
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<br />No tax shall be assessed upon the capital of any bank or bank-
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<br />ing association organized under the authority of the State, or
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<br />of the United States, nor upon the capital of any trust or se-
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<br />curity company chartered by this State, but the stockholders in
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<br />such banks, banking associations, trust and security companies
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<br />shall be assessed and taxed on their shares of stock therein at
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<br />the rate of 85 cents on every one hundred dollars value thereof,
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<br />the said tax to be assessed as provided in the tax laws of the
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<br />State of Virginia as amended by Chapter 142 of the Acts of
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<br />1915, approved March 18, 1915, or any subsequent act pertain-
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<br />ing thereto.
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<br />4. Other Property.
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<br />Upon any property not included in the foregoing, taxed by
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<br />the State of Virginia, and which is not exempt from local taxa-
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<br />tion, the tax shall be $1.40 for every one hundred dollars of the
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<br />assessed value thereof, to pay the general operating expenses of
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<br />the city government and to pay the interest and sinking fund on
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<br />the city debt other than schools. And there shall be levied an
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<br />additional tax on every $100.00 of the assessed value thereof of
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<br />$0.17 (seventeen cents) to pay the interest and sinking fund
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<br />on school bonds and $0.85 (eighty-five cents) for the mainte-
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<br />nance and operating of the schools.
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<br />Be it further ordained by the Council of the City of Char-
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<br />lottesville, that there shall be an annual license tax assessed and
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<br />paid by all persons, firms or corporations engaged in the dif-
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<br />ferent occupations, professions or business named in this ordi-
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<br />nance and enumerated below, for the year beginning the 1st day
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<br />Of May, 1926, and ending the 30th day of April, 1927.
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<br />LICENSES
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<br />1. Abattoirs.
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<br />Every person, firm, or corporation operating an abattoir, or
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<br />an establishment of like kind at which animals are slaughtered,
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<br />shall pay a license tax of $50.
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<br />2. Advertising Distributors.
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<br />Every person engaged in distributing advertisements for
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<br />other parties than citizens of Charlottesville shall be known as
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<br />advertising distributors, and shall pay an annual license tax
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<br />of twenty dollars ($20). By advertising distributors, it is
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<br />intended to designate any person who distributes in the City
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<br />of Charlottesville, almanacs, pamphlets, or samples of medicine
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<br />or other merchandise on the streets or from house to house of
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<br />said city. No pro rata.
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<br />3. Agents -Book.
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<br />On every agent for sale of books, maps, pictures, periodi-
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<br />cals, printed pamphlets, or canvassers for the same, other than
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<br />religious works, ten dollars ($10). No pro rata. Not Trans-
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<br />ferable.
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<br />4. Agents -Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who pay a license as attorneys at law, the tax
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<br />shall be ten dollars ($10).
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<br />5. Agents for Foreign Agricultural Implements.
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<br />On every person or firm acting as agents or selling foreign
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<br />agricultural implements, carriages, coaches and wagons, and
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<br />all machinery, one hundred dollars ($100), and the Commis-
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<br />sioner of Revenue may. issue such license for the unexpired por-
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<br />tion of the year at a ratable portion of the tax; provided the
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<br />same shall not be less than twenty-five dollars ($25).
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<br />6. Agents -Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall be ten
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<br />dollars ($10). No pro rata.
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<br />7. Agents -Labor.
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<br />On every labor agent engaged in hiring labor (all business to
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<br />be transacted in his office, except by written or telephonic com-
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<br />munication) the license tax shall be $2..
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<br />If the business is transacted at any other place in the city out-
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<br />side of such office, the license tax shall be $500.
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<br />8. Agents -Musical Instruments.
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<br />Ori every person acting as agent for selling pianos, melo.
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<br />dians, parlor organs or other musical instruments, thirty-five dol-
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<br />lars ($35).
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<br />9. Agents -Non -Resident Fertilizing Companies.
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<br />Every person acting as agent for the sale in this city of fer-
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<br />tilizers manufactured by non-resident fertilizing companies,
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<br />whether selling on commission or for other consideration, shall
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<br />pay a specific license tax of twenty-five dollars ($25) per annum
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<br />for each company represented.
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<br />10. Agents -Real Estate or Land.
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<br />The license tax on real estate or land agents to do business
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<br />in this city shall be fifty dollars ($50) and an additional tax
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<br />of one tenth of one per cent of gross amount of sales; said ad-
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<br />ditional tax shall be paid quarterly, and every person, firm or
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<br />corporation doing business under this section is hereby re-
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<br />quired to make a detailed written report under oath to the
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<br />Commissioner of Revenue of the amount of sales on the first
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<br />clay of August, November, February and May of each year
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<br />for the three months preceding and pay the amount due on the
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