1932 ORDINANCES - Laserfiche WebLink

Home Browse Search

524 invoices such sale and collects the money therefor or not shall be deemed to be a merchandise broker. The tax on commission merchants or merchandise brokers shall be ten dollars ($10.00) ; but when his commission or com- pensation shall exceed $1,000.00 the tax shall be $15.00; and $5.00 for each $1,000.00 or fraction thereof in excess of $2,000.00. A person, firm or corporation who is both a com- mission merchant and a merchandise broker shall pay only one tax under this section. 75. Merchants -Tobacco. See § 95. 76. Merchandise Broker. See § 74. 77. Merchandise Shipped in, Sold and Delivered. Every person, firm or corporation, including matlufacturers or dealers who are not taxed under any other ordinance of this city, who from merchandise shipped into this city for the pur- pose of sale, shall sell or offer for sale such merchandise, or any part thereof, whether the sale or offer for sale be made be- fore or after arrival of such merchandise in the city, and whether delivery be made at the time of sale or not, shall pay a license tax of $25. 78. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a license tax of twenty-five dollars ($25.00) per annum. 79. Monuments and Tombstones. Each person, firm or corporation or agent conducting the busi- ness of making or selling tombstones, monuments, etc., shall pay a specific license tax of twenty-five dollars ($25). 791/2. Motorcycle and Bicycle Repair Shop. On every motorcycle and hicycle repair shop the license tax shall be ten dollars ($10.00). No pro rata. 80. Moving Picture Machines, Phonographs, Grapho- phones, etc. For the exhibition of any automatic moving picture machine, phonograph, graphophone or similar musical machine, except for benevolent, charitable or educational purposes, where the price of admission to such exhibition does not exceed the sum of 15 cents, there shall be paid a license fee of five dollars for each week or less time than a week, or one hundred and fifty dollars per annum for the exhibition thereof, and where the ad- mission to such exhibition exceeds 15 cents but does not exceed 20 cents there shall be paid an additional license fee of three dollars per week, or less time than a week, or an additional fifty dollars per annum, and where the admission to such exhi- bition exceeds 20 cents but does not exceed 50 cents there shall be paid an additional license fee of two dollars per week or less time than a week or an additional fifty dollars per annum; the license for one year to be paid quarterly, and a license for a pe- riod exceeding one week to be based upon the per annum li- cense fee; provided, however, that when such exhibition is given for benevolent, charitable or educational purposes and is given for a period of more than a week in any year and the ex- hibitor thereof receives a part of the receipts from such exhibi- tion as his compensation, then such exhibition, after the first week shall not be exempt from the payment of the license fee herein prescribed; and where the admission exceeds 50 cents the license tax as prescribed in Sec. 112 shall apply. 81. Oculists. See § 13. 8 2. Opticians. See § 13. 83. Pawnbrokers. On every license to a pawnbroker, the specific license tax shall be one hundred dollars ($100) for one year or fractional part thereof. Not transferable. 84. Peanut and Popcorn Venders. On street venders of peanuts and popcorn the license tax shall be ten dollars ($10). No pro rata. 8 5. Peddlers. Any person acting as peddler, as defined by the State saws of Virginia, shall pay a license tax of $150. Not transferable. No pro rata. 8 6. Physicians. See § 13. 87. Planing Mill and Sash, Blind and Door Factory. On every license to a person or firm conducting a planing Mill, the tax shall be fifty dollars ($50). On every person or firm carrying on a sash, blind and door factory, the tax shall be thirty-five dollars ($35). But if a person or firm conduct a sash, door and blind fac- tory in combination with a planing mill, the tax shall be seventy- five dollars ($75). 88. Plumbers. On every license to a plumber the tax shall be twenty-five dollars ($25). This section shall apply to all persons, firms or corporations who do plumbing, gas -fitting, steam and hot water heating. 89. Pop -Manufacture and Sale. On every license to any person or firm to conduct the busi- ness of manufacturing or bottling pop, ginger ale, or other aerated waters, the tax shall be fifty dollars ($50.00). 90. Private Bankers. Every person, firm or corporation conducting the business of private banker as defined by the State Tax haws, shall pay a license tax of $100 per year. 91. Lodging Houses. Private entertainment (thirty rooms or less), tax $5.00 and $1.00 additional for each room in excess of 10. 'Phis section shall be construed to apply to all keepers of what are known as "boarding houses" accepting boarders or lodgers for less than one week, as defined by the State License Law gov- erning "houses of private entertainment." 92. Publishers. On every non-resident person, firm or corporation publish- ing a city directory, book, pamphlet, fire alarm or telephone directory, theatrical program, display card, desk blotter, hotel register or any other medium or device, other than regular newspapers or periodicals entered at the Charlottesville post - office as second-class matter, used or employed for advertis- ing matter of any kind other than that of the person, firm or corporation issuing the same, shall pay a special license tax of twenty-five dollars ($25). 93. Rentals -Personal Property, etc. On every person, firm or corporation (other than a laundry or dry cleaning establishment located in the City of Charlottesville paying the regular laundry or dry cleaning license tax in the City of Charlottesville) engaged in soliciting general laundry or dry clean work, including towel or linen service, or the renting or furnishing of towels for compensation, where said person, firm or corporation does the laundry or dry cleaning work thereon outside of the City, or has it done outside of the City $250.00 per annum not pro rated. 94. Restaurants. See Eating Houses. 95. Retailers of Tobacco, Snuff, etc. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained a specific license to do so. The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dol- lars ($5), which shall be assessed and collected as other assess- ments upon license, but which shall not be in lieu of merchants' license on purchases. This section shall be construed to require of any person tak- ing out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchants' license in addition thereto based on amount of purchases.