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520
<br />LICENSES
<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, 1932, and ending the thirtieth day of April,
<br />1933.
<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 />1932, and ending the thirtieth day of April, 1933.
<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 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). 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 />On 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 />ferable.
<br />31/2. Agents -Canvassers.
<br />Ott all agents not otherwise provided for the license tax shall be
<br />ten dollars ($10).
<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 be twenty-five dollars ($25.00) .
<br />5. 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, the tax shall be one hundred dollars ($100), and
<br />the Commissioner of Revenue may issue such license for the un-
<br />expired portion of the year at a ratable portion of the tax; pro-
<br />vided the 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 be $500. No pro rata.
<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 />9. Agents -Non -Resident Fertilizing Companies.
<br />Every person acting as agent for the sale in this city of fer-
<br />dlizers 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 -Salesmen for Real Estate
<br />Agents.
<br />A real estate agent shall pay the sum of $75.00, payable quar-
<br />terly in advance.
<br />A real estate salesman operating for, with or under a real es-
<br />tate agent shall pay the sum of $10.00.
<br />Provided however that as to firms or corporations paying a li-
<br />cense as a real estate agent under this section only one person
<br />may operate under the license tax paid by such firm or corpora-
<br />tion. All other persons operating as a real estate salesman for,
<br />with or under such firm or corporation as salesman shall pay a
<br />license tax as real estate salesman regardless of whether they
<br />be members of such firm or officers of such corporation or not.
<br />A real estate agent within the meaning of this section is any
<br />person, firm or corporation who or which for compensation or
<br />valuable consideration, sells or offers for sale, buys or offers to
<br />buy, or negotiates the purchase or sale or exchange of real estate,
<br />or who or shall lease or offers to lease, or rents or offers to rent
<br />any real estate or the improvements thereon for others. A real
<br />estate salesman within the meatling of this section is any person
<br />who for valuable consideration, sells or offers for sale, buys or
<br />offers to buy or negotiates the purchase or sale or exchange of
<br />real estate or who leases or offers to lease or rents or offers to
<br />rent any real estate or the improvements thereon for others, for,
<br />with or tinder a real estate agent regardless of whether he re-
<br />ceives as his compensation a salary or a portion of the commis-
<br />sions earned in such transaction. Provided, however, that a per-
<br />son, firm or corporation who leases, or offers to lease property
<br />only shall pay $25.00.
<br />11. 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 />12. Architects.
<br />See § 13.
<br />13. Attorneys, Physicians, Dentists, Architects, Civil En-
<br />gineers, Surveyors, Opticians, Oculists, Veterinary
<br />Surgeons, Conveyancers, and Public Accountants,
<br />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 and public
<br />accountants having an office or carrying on business or practicing
<br />their art or profession in this city shall be twenty-five dollars
<br />($2.5). All persons w1M for compensation shall furnish plans and
<br />specifications for the erection or improvement of buildings shall
<br />be deemed architects and all persons who examine or measure the
<br />eyes for the purpose of fitting optical glasses to them shall be
<br />deemed opticians within the meaning of this section. No such
<br />license shall 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 be deemed conveyancers.
<br />No license shall be issued to conveyancers for less than
<br />twenty-five dollars ($25).
<br />14. 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 atic-
<br />uoneer, a further license is elsewhere required. No pro rata. Not
<br />transferable.
<br />15. Auctioneers -Real Estate.
<br />(fin 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 />16. Auction Sales.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
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