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<br />6 4. Job Printing Office.
<br />On every license to a person, firm or corporation to conduct
<br />a job printing office the tax shall be twenty-five dollars ($25).
<br />65. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />lars ($50) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />Where such a dealer engages in the buying and selling of
<br />wool, hides or furs, he shall pay a merchant's tax in addition.
<br />66. Laundries.
<br />Every person who operates a laundry and every agent of a
<br />non-resident laundry shall pay for the privilege of conducting
<br />such business, if it be a laundry operated other than by hand, in
<br />this city, the sum of fifty dollars ($50).
<br />On every person operating a hand laundry the license tax
<br />shall be $20. But nothing in this section shall be * construed to
<br />impose a license tax upon persons who wash bed clothing, wear-
<br />ing apparel, and so forth, without laundry machinery, and who
<br />do not keep shops or other regular places of business for laun-
<br />dry purposes.
<br />67. Lightning Rod Agents.
<br />Every person canvassing for, selling or erecting lightning rods
<br />in this city, other than a regular licensed merchant, shall pay a
<br />specific license tax of twenty-five dollars ($25) for a year or
<br />fractional part thereof. Not transferable.
<br />68. Live Stock Brokers, Dealers in Poultry and Eggs, etc.
<br />Every dealer who shall buy for the purpose of selling, or who
<br />shall sell any of the live stock, poultry, eggs or butter purchased
<br />by him shall pay a license tax of $25. Butchers and farmers
<br />buying for their own use, or selling, shall not be subject to this
<br />tax. This section shall not apply to dealers who pay a merchant's
<br />license tax.
<br />69. Machine Shops.
<br />See § 53.
<br />70. Manufacturers of Vehicles.
<br />On every person or firm conducting the business of manu-
<br />facturing wagons, drays and carts, carriages, buggies and like
<br />vehicles, the license tax shall be twenty-five dollars ($25).
<br />71. Medicines, Salves, etc. -Sale of on Street.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />tax shall be twenty-five dollars ($25) per day, but no such license
<br />shall be issued except by authority of the Mayor. Provided that
<br />this tax shall not apply to any person paying merchants license
<br />tax.
<br />79. Merchants.
<br />Every person, firm or corporation conducting a mercantile
<br />business shall for each separate place of business conducted in
<br />the City of Charlottesville, pay a license tax as follows:
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
<br />If the amount of purchases shall not exceed $2,000, the tax
<br />shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the tax
<br />shall be $25.
<br />And on all purchases over $3,000 and less than $10,000, the
<br />tax shall be seventy cents (70c.) on the $100 in excess of
<br />$3,000.
<br />On all purchases over $10,000 and less than $20,000, the
<br />tax shall be sixty cents (60c.) on the $100 in excess of $10,000.
<br />On all purchases over $20,000 and less than $30,000, the tax
<br />sha'I' be fifty cents (50c.) on the $100 in excess of $20,000.
<br />On all purchases over $30,000 and less than $40,000, the tax
<br />shall be forty cents (40c.) on the $100 in excess of $30,000.
<br />On all purchases over $40,000 and less than $50,000, the
<br />tax shall be thirty cents (30c.) on the $100 in excess of
<br />$40,000.
<br />On all purchases in excess of $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />73. Merchants -Out of Town.
<br />On every person, firm or corporation not having a definite
<br />place of business within the City of Charlottesville (other than
<br />a distributor and / or vendor of motor vehicles, fuel or petro-
<br />leum products, a farmer, a dealer in forest products, a producer
<br />or manufacturer) who or which shall sell and deliver at the same
<br />time in the City, goods, wares or merchandise to any licensed
<br />dealers or retailers, or direct to consumers, a license tax of
<br />$400.00 per annum is hereby imposed, which license tax shall not
<br />be prorated or transferred.
<br />The burden shall be upon any person, firm or corporation
<br />claiming to be a grower, producer or manufacturer to prove the
<br />same.
<br />Any person, firm or corporation claiming to be a grower, pro-
<br />ducer or .manufacturer shall, upon request of the Commissioner
<br />of Revenue of the City of Charlottesville, furnish proof of the
<br />same, and upon failure to furnish proof shall be forbidden to sell
<br />in the City.
<br />Provided that this section shall not apply to retail merchants
<br />who have their place of business in Albemarle County and coun-
<br />ties adjoining Albemarle County.
<br />Any person, firm or corporation violating the provisions of this
<br />section shall be guilty of a misdemeanor and shall be fined not
<br />less than ten dollars nor more than fifty dollars for each offense,
<br />and each sale shall constitute a separate offense hereunder.
<br />74. Merchants -Commission -Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for an-
<br />other any kind of merchandise except cider on commission shall
<br />be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this city
<br />who orders or solicits orders for, receives or distributes provi-
<br />sions or merchandise including flour, hay or grain shipped into
<br />this city from points within this state for distribution on ac-
<br />count of the shipper, or shipped direct to the buyer, and partici-
<br />pates in the profits ensuing from or accruing out of the sales
<br />of such provisions or merchandise, including hay or grain, or
<br />receives compensation in any form for his services whether he
<br />invoices such sale and collects the money therefor or not shad
<br />be deemed to be a merchandise broker.
<br />The tax on commission merchants or merchandise brokers
<br />shall be ten dollars ($10.00) ; but when his commission or com-
<br />pensation shall exceed $1,000.00 the tax shall be $15.00; and
<br />$5.00 for each $1,000.00 or fraction thereof in excess of
<br />$2,000.00. A person, firm or corporation who is both a com-
<br />mission merchant and a merchandise broker shall pay only one
<br />tax under this section.
<br />7 5. Merchants -Tobacco.
<br />See § 95.
<br />76. Merchandise Broker.
<br />See § 74.
<br />77. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufacturers
<br />or dealers who are not taxed under any other ordinance of this
<br />city, who from merchandise shipped into this city for the pur-
<br />pose of sale, shall sell or offer for sale such merchandise, or
<br />any part thereof, whether the sale or offer for sale be made be-
<br />fore or after arrival of such merchandise in the city, and
<br />whether delivery be made at the time of sale or not, shall pay a
<br />license tax of $25.
<br />78. Milk Depot.
<br />Every person, firm or corporation buying and selling sweet
<br />milk shall pay a license tax of twenty-five dollars ($25.00) per
<br />annum.
<br />79. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the bus"-
<br />ness of making or selling tombstones, monuments, etc., shall
<br />pay a specific license tax of twenty-five dollars ($25).
<br />80. Moving Picture Machines, Phonographs, Grapho-
<br />phones, etc.
<br />For the exhibition of any automatic moving picture machine,
<br />phonograph, graphophone or similar musical machine, except
<br />for benevolent, charitable or educational purposes, where the
<br />price of admission to such exhibition does not exceed the sum
<br />of 15 cents, there shall be paid a license fee of five dollars for
<br />each week or less time than a week, or one hundred and fifty
<br />dollars per annum for the exhibition thereof, and where the ad-
<br />mission to such exhibition exceeds 15 cents but does not exceed
<br />20 cents there shall be paid an additional license fee of three
<br />dollars per week, or less time than a week, or an additional
<br />fifty dollars per annum, and where the admission to such exhi-
<br />bition exceeds 20 cents but does not exceed 50 cents there shall
<br />be paid an additional license fee of two dollars per week or less
<br />time than a week or an additional fifty dollars per annum; the
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