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firm or corporation, based upon receipts from such business
<br />
<br />during the period from the first day of May, 1926, to the 30th
<br />
<br />day of April, 1927. In applying for such license a statement
<br />
<br />of such receipts shall be submitted to the Commissioner of the
<br />
<br />Revenue.
<br />
<br />51. Feed Stables or Wagon Yard.
<br />
<br />Each person keeping a feed stable or wagon yard shall pay
<br />
<br />a specific license tax of ten dollars ($10). No pro rata.
<br />
<br />511/2. Florists.
<br />
<br />On every person or firm engaged as a florist, a specific license
<br />
<br />tax of twenty-five dollars ($25.00) shall be imposed, and if
<br />
<br />they engage in buying and selling, they shall be deemed mer-
<br />
<br />chants and shall pay accordingly.
<br />
<br />52. Flour and Meal Manufacturers.
<br />
<br />On every license to a manufacturer of flour or meal, or
<br />
<br />chop, the tax shall be twenty-five dollars ($25) each, or sixty
<br />
<br />dollars ($60) for the three. But when such manufacturer
<br />
<br />deals in flour, meal, or other grain products other than his
<br />
<br />own manufacture he shall be required to procure a merchant's
<br />
<br />license graduated by the amount of such purchases.
<br />
<br />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 re-
<br />
<br />quired.
<br />
<br />55. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a furniture 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 $0.50 additional for each ve-
<br />
<br />hicle for the storage capacity of such garage.
<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 -Go -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 he 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 />58. Hotels.
<br />
<br />Any person who keeps a public inn or lodging house 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 engaged
<br />
<br />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 business 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 said
<br />
<br />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 rata..
<br />
<br />60. Ice -Manufacture.
<br />
<br />Every person, firm or corporation manufacturing 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, lie shall pay a merchant's tax in addition.
<br />
<br />64. Laundries.
<br />
<br />Every person who operates a laundry and every agent of a
<br />
<br />non-resident laundry shall pay for the privilege of conducting
<br />
<br />such business, if it be a laundry operated other than by hand, in
<br />
<br />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, wear-
<br />
<br />ing apparel, and so forth, without laundry machinery, and who
<br />
<br />do not keep shops or other reg tlar places of business for laun-
<br />
<br />dry purposes.
<br />
<br />65. Lightning Rod Agents.
<br />
<br />Every person canvassing for selling or erecting lightning rods
<br />
<br />in this city, other than a regular licensed merchant, shall pay
<br />
<br />specific license tax of twenty-five dollars ($25) for a year or
<br />
<br />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 stock 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 thirty-
<br />
<br />five dollars ($35) and an additional tax of fifty cents on each
<br />
<br />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 be 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 />
<br />shall be $10.
<br />
<br />
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