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.
<br />17. Auto Repair Shops.
<br />See § 53.
<br />18. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or gaso-
<br />line filling station a license tax of $25 shall be charged.
<br />19. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like
<br />game of chance not prohibited by law, shall pay on each game a
<br />specific license tax of twenty-five dollars ($25) per day.
<br />2 0. Bagatelle.
<br />On every license permitting a bagatelle table to be kept in
<br />this city, whether a charge is made for playing or not, where
<br />the public is invited, the tax shall be twenty-five dollars ($25)
<br />on each table. No pro rata..
<br />21. Bakers.
<br />Each person or firm conducting the business of baking shall
<br />pay a specific license tax of $25 per annum. No pro rata.
<br />22. Barbers.
<br />On every license to a barber the tax shall be $7.50 for each
<br />chair.
<br />23. Bill Posters.
<br />Each bill poster shall pay a license tax of forty dollars
<br />($40). All persons who post notices, bills and labels for com-
<br />pensation, shall be construed as bill posters. No pro rata. Any
<br />person taking out this license may have the privilege of distribut-
<br />ing advertisements as defined in section 2.
<br />24. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be fifty dollars ($50) for one table, and an additional tax
<br />of twenty-five dollars ($25) for the second table, and fifteen dol-
<br />lars ($15) additional for each table in excess of two. No license
<br />shall be issued without the written consent of the mayor. Licenses
<br />may be issued quarterly.
<br />26. Bootblacks.
<br />For each chair or stand accommodating not more than one
<br />person the license shall be $2 and when a bench is used the li-
<br />cense shall be $2 for each pair of foot rests, for year or any
<br />part of year.
<br />26. Bottling Works.
<br />See §89.
<br />27. Bowling Saloon, Tenpin Alley, Boxball or Indoor
<br />Baseball.
<br />On every license permitting a howling saloon, tenpin alley,
<br />boxball, or indoor baseball, to be kept in this city, whether a
<br />charge is made for playing or not, where the public is invited,
<br />the tax shall be twenty dollars ($20) for each alley or game.
<br />No pro rata.
<br />28. Brokers in Stocks, Bonds or Bills.
<br />On every license to a person or firm to conduct the business
<br />of stock, bond, note or bill broker the tax shall be one hundred
<br />dollars ($100.00).
<br />29. Building and Loan Associations.
<br />Specific license tax upon purely mutual companies lending
<br />only to stockholders, and confining its business solely to the
<br />City and County in which organized and counties and cities im-
<br />mediately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up
<br />stock, to value of $25,000.00 or less, $75.00; and a further sum
<br />of $3.00 upon each additional $1,000.00 or fractional part
<br />thereof, so paid up.
<br />Note: Commissioner must require statement under oath of
<br />capital paid in.
<br />30, Carnival.
<br />On every carnival, two hundred and fifty dollars ($250.00)
<br />per day. A carnival shall mean an aggregation of shows, amuse-
<br />ment concessions, eating places and riding devices, or any of
<br />them operating together on one lot or street, or on contiguous
<br />lots or streets, moving from place to place, whether the same
<br />are owned and actually operated by separate persons, firms, cor-
<br />porations or not. On every carnival outside the city limits but
<br />within one mile of the city limits there shall be a license of fifty
<br />dollars ($50.00) per day. The license is charged on carnivals out-
<br />side the city because of the additional expense of affording police
<br />protection where they are located outside but within one mile of
<br />the city.
<br />31. Chiropodists, etc.
<br />Every chiropodist, manicurist, hair dresser or beauty special-
<br />ist shall pay a specific license tax of $10 per annum for each
<br />operator. Not transferable. No pro rata.
<br />32. Cider.
<br />No cider of any sort shall be sold by any person or firm
<br />within the limits of the City of Charlottesville unless the per-
<br />son or firm selling or offering for sale the same shall have paid
<br />a specific license tax of fifteen hundred dollars ($11500). No
<br />pro rata.
<br />Persons or firms selling cider at wholesale to merchants shall
<br />be required to pay the usual merchant's license tax only.
<br />Any violation of this section shall be punished by a fine of not
<br />less than five dollars ($5), nor more than fifty dollars ($50),
<br />or confinement in jail not exceeding three months, or both fine
<br />and imprisonment, as in the discretion of the Civil and Police
<br />Justice of the Court may seem proper.
<br />This ordinance shall not apply to the sale of sweet cider sold
<br />by the person growing the fruit from which the cider was made.
<br />321/2. City Directory.
<br />Any person, firm or corporation who shall engage in the busi-
<br />ness of publishing or distributing a directory commonly known
<br />as a city directory having an office or representative or making
<br />contract for work or soliciting for work in the city of Charlottes-
<br />ville shall pay a license tax of twenty-five dollars ($25.00).
<br />33. Civil Engineers.
<br />See § 13.
<br />34. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and / or
<br />pressing establishment shall pay a specific license tax of twenty
<br />dollars ($20.00) per annum, except that where the machinery
<br />used is operated by any other power than by hand the tax shall
<br />be seventy-five dollars ($75.00) per annum. No pro rata.
<br />36. Cold Storage Plants.
<br />Every person, firm or corporation operating a cold storage
<br />plant shall pay for the storage privilege only, a license tax of
<br />fifty dollars ($50) per annum.
<br />36. Common Criers.
<br />On every license to a common crier the tax shall be twenty-
<br />five dollars ($25) and he shall not as such crier, give any evi-
<br />dence of sale or title to the purchaser. No pro rata. Not trans
<br />f erable.
<br />37. Contractors.
<br />Every contractor for the privilege of transacting business
<br />shall pay a license tax to be ascertained in the following manner:
<br />If the gross amounts of all orders or contracts for work done
<br />in this state aggregate one thousand dollars, or less, he shall pay
<br />the sum of ten dollars, and he shall pay one dollar additional on
<br />each one thousand dollars in excess of the first one thousand
<br />dollars and to the amount of fifteen thousand dollars, and he
<br />shall pay fifty cents additional on each one thousand dollars of
<br />all orders or contracts in excess of fifteen thousand dollars; said
<br />additional tax shall be paid quarterly, and every person, firm or
<br />corporation is hereby required to report, under oath, to the
<br />Commissioner of Revenue the amount of all orders or contracts,
<br />on the first day of August, November, February and May of
<br />each year and pay the amount due on the dates mentioned, and
<br />failure to do so, shall be considered as doing business without a
<br />license.
<br />38. Conveyancers.
<br />See § 13.
<br />521
<br />
|