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0" LICENST_'r,.'NS
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within the City
<br />of Charlottesville for twelve months commencing the first
<br />day of May, 1925, and ending the thirtieth day of April,
<br />.1929.
<br />Be it ordained by the Council of the City of Charlottesville
<br />that there shall be an annual license tax assessed and paid by all
<br />persons, firms, or corporations engaged in the different occupa-
<br />tions, professions, or businesses named in this ordinance and
<br />enumerated below for the year beginning the first day of May,
<br />1928, and ending the thirtieth clay of April, 1929.
<br />1. Abattoirs.
<br />Every person, firm, or corporation operating all abattoir, or
<br />an establishment of like kind at which animals are slaughtered,
<br />shall pay a license tax of $50.
<br />2. Advertising Distributors.
<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). i;y 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 />S. Agents -Book.
<br />( )n every agent for sale of books, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other than
<br />religious works, ten dollars ($10). No pro rata. Not Trans -
<br />f erable.
<br />4. Agents -Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the tax
<br />shall lw twenty-five dollars ($25.00).
<br />8. Agents for Foreign Agricultural Implements.
<br />On 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. Agents -Fruit Trees, etc.
<br />On 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 he $500. No pro rata,
<br />8. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, nlelo-
<br />dians, parlor organs or other musical instruments, thirty-five dol-
<br />lars ($35) .
<br />9. Agents -Non -Resident Fertilizing Companies.
<br />Every 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. Agents -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-
<br />quired to make a detailed written report under oath to the
<br />Commissioner of Revenue of the amount of sales on the first
<br />day of August, November, February and May of each, year
<br />for the three .months preceding and pay the amount clue Qn the
<br />dates mentioned and failure to do so shall be construed as do-
<br />ing business without a license, and those responsible therefor
<br />shall be guilty of a misdemeanor and shall be fined not less than
<br />$2.50 nor more than $5 for each clay in default.
<br />11. Agents -Renting Houses.
<br />On every license to any person renting houses, farms, or
<br />other real estate, for compensation or profit the tax shall be
<br />twenty-five dollars ($25).
<br />12. Agents -Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sewing
<br />machines and accessories, the tax shall be twenty-five dollars
<br />($25) . No pro rata.
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sewing
<br />machines and accessories that the agent's certificate granted by
<br />the Auditor of the State, as provided for in the Tax Laws of
<br />Virginia, shall be provided for his inspection.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil En.
<br />gineers, Surveyors, Opticians, Oculists, Veterinary
<br />Surgeons, and Conveyancers, etc.
<br />The specific license tax on every resident or non-resident. at-
<br />torney-at-law, physician, dentist. architect. civil, mechanical or
<br />electrical engineer, surveyor, optician, oculist, veterinary sur-
<br />geon, osteopath, chiropractor, poropathay, manipulative sur-
<br />geon or any other practitioner of the art of healing having an
<br />office or carrying on business or practicing their art or profes-
<br />sion in this city shall be twenty-five dollars ($25). All persons
<br />who for compensation shall furnish plans and specifications for
<br />the erection or improvement of buildings shall be deemed archi-
<br />tects and all persons who examine or measure the eyes for the
<br />purpose of fitting optical glasses to them shall be deemed op-
<br />ticians within the meaning of this section. No such license shall
<br />be issued for less than twenty-five dollars ($25).
<br />The specific license tax on every resident or non-resident
<br />conveyancer having an office or carrying on business in this city
<br />shall be twenty-five dollars ($25) .
<br />All persons other than duly licensed attorneys -at -law, who,
<br />for compensation or reward, shall prepare deeds, contracts, wills
<br />or other writings, shall he deemed conveyancers.
<br />No license shall be issued to conveyancers for less than
<br />twenty-five dollars ($25).
<br />15. Auctioneers -General.
<br />On every general auctioneer, forty dollars ($40), whether he
<br />receives any compensation for his service or not. Under this
<br />license a person may sell any goods, wares, merchandise, or
<br />other things, except real estate, for the sale of which, by an auc-
<br />tioneer, a further license is elsewhere required. No pro rata. Not
<br />transferable.
<br />16. Auctioneers -Real Estate.
<br />On every real estate auctioneer the tax shall be forty dollars
<br />($40) , whether he receives compensation or not. This license
<br />covers only the right to sell real estate at auction, and applies
<br />to all sales of real estate except those made tinder a decree of
<br />court. No pro rata. Not transferable.
<br />17. Auction Sales.
<br />Lavery person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or retail
<br />and either at public auction or privately, shall pay therefor a
<br />specific license tax of five hundred dollars ($500). Not trans-
<br />ferable. No pro rata.
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