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LICENSES
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<br />TAXES ON LICENSES
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<br />AN ORDINANCE for imposing and collecting Licenses and
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<br />Taxes for the exercise of certain privileges within the
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<br />City of Charlottesville for twelve months commencing
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<br />the first day of May, 1935, and ending the thirtieth day
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<br />of April, 1936.
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<br />Be it ordained by the Council of the City of Charlottesville
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<br />that there shall be an annual license tax assessed and paid
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<br />by all persons, firms, or corporations engaged in the differ-
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<br />ent occupations, professions, or businesses named in this
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<br />ordinance and enumerated below for the year beginning the
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<br />first day of May, 1935, and ending the thirtieth day of
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<br />April, 1936.
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<br />1. Abbatoirs.
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<br />Every person, firm, or corporation operating an abbatoir,
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<br />or an establishment of like kind at which animals are
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<br />slaughtered, shall pay a license tax of $50.
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<br />2. Advertising Distributors.
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<br />Every person engaged in distributing advertisements
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<br />for other parties than citizens of Charlottesville shall be
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<br />known as advertising distributors, and shall pay an annual
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<br />license tax of twenty dollars ($20) . By advertising distribu-
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<br />tors, it is intended to designate any person who distributes
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<br />in the City of Charlottesville, almanacs, pamphlets, or samp-
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<br />les of medicine or other merchandise on the streets or from
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<br />house to house of said city. No pro rata.
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<br />3. Agents -Book.
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<br />On every agent for sale of books, maps, pictures, periodi-
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<br />cals, printed pamphlets, or canvassers for the same, other
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<br />than religious works, ten dollars ($10). No pro rata. Not
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<br />transferable.
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<br />4. Agents -Canvasser.
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<br />On all agents not otherwise provided for the license tax
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<br />shall be ten dollars ($10).
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<br />5. Agents -Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who pay a license as attorneys at law, the
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<br />tax shall be twenty-five dollars ($25.00).
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<br />6. Agents for Foreign Agricultural Implements.
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<br />On every person or firm acting as agents or selling for-
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<br />eign agricultural implements, carriages, coaches, and wag-
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<br />ons, and all machinery, the tax shall be one hundred dollars,
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<br />($100), and the Commissioner of Revenue may issue such
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<br />license for the unexpired portion of the year at a ratable
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<br />portion of the tax; provided the same shall not be less than
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<br />twenty-five dollars ($25).
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<br />7. Agents Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall be
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<br />ten dollars ($10). No pro rata.
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<br />8. Agents Labor.
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<br />On every labor agent engaged in hiring labor (all business
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<br />to be transacted in his office, except by written or telephonic
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<br />communication) the license tax shall be $25.
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<br />If the business is transacted at any other place in the city
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<br />outside of such office, the license tax shall be $500. No pro
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<br />rata.
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<br />9. Agent" Musical Instruments.
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<br />On every person acting as agent for selling pianos, melo-
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<br />dians, parlor organs or other musical instruments, thirty-
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<br />five dollars ($35) .
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<br />10. Agents -Non -Resident Fertilizing Companies.
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<br />Every person acting as agent for the sale in this city of
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<br />fertilizers manufactured by non-resident fertilizing com-
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<br />panies, whether selling on commission or for other consider-
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<br />ation, shall pay a specific license tax of twenty-five dollars
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<br />($25) per annum for each company represented.
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<br />11. Agents -Real Estate Salesmen for Real Estate Agents.
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<br />A real estate agent shall pay the sum of $50.00, payable
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<br />quarterly in advance.
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<br />A real estate salesman operating for, with or under a real
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<br />estate agent shall pay the sum of $10.00.
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<br />Provided however that as to firms or corporations paying
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<br />a license as a real estate agent under this section only one
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<br />person may operate under the license tax paid by such firm
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<br />or corporation. All other persons operating as a real estate
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<br />salesman for, with or under such firm or corporation as
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<br />salesman shall pay a license tax as real estate salesman re-
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<br />gardless of whether they be members of such firm or officers
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<br />of such corporation or not.
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<br />A real estate agent within the meaning of this section is
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<br />any person, firm or corporation who or which for compensa-
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<br />tion or valuable consideration, sells or offers for sale, buys or
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<br />offers to buy, or negotiates the purchase or sale or exchange
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<br />of real estate, or who shall lease or offer to lease, or rents
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<br />or offers to rent any real estate or improvements there-
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<br />on for others. A real estate salesman within the meaning of
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<br />this section is any person who for valuable consideration,
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<br />sells or offers for sale, buy or offers to buy or negotiates the
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<br />purchase or sale or exchange of real estate or who leases or
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<br />offers to lease or rents or offers to rent any real estate or the
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<br />improvements thereon for others, for, with or under a real
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<br />estate agent regardless of whether he receives as his com-
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<br />pensation a salary or a portion of the commissions earned in
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<br />such transaction. Provided, however, that a person, firm or
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<br />corporation who leases, or offers to lease property only shall
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<br />pay $25.00.
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<br />12. Agents -Sewing Machines.
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<br />On every license to a person or firm, other than a regular
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<br />licensed merchant or sewing machine agent, as provided in
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<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
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<br />ing machines, and accessories, the tax shall be twenty-five
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<br />dollars ($25). No pro rata.
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<br />It shall be the duty of the Commissioner of the Revenue to
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<br />require of any person or firm selling or offering to sell sew-
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<br />ing machines and accessories that the agent's certificate
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<br />granted by the Auditor of the State, as provided for in the
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<br />Tax Laws of Virginia, shall be provided for his inspection.
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<br />13. Architects.
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<br />See § 14.
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<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
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<br />veyors, Opticians, Oculists, Veterinary Surgeons, Conveyancer,
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<br />and Public Accountants, etc.
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<br />The specific Iicense tax on every resident or non-resident,
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<br />attorney-at-law, physician, dentist, architect, civil, mechani-
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<br />cal or electrical engineer, surveyor, optician, oculist, veteri-
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<br />nary surgeon, osteopath, chiropractor, poropathay, manipu-
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<br />lative surgeon or any other practitioner of the art of healing
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<br />and public accountants having an office or carrying on busi-
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<br />ness or practicing their art or profession in this city shall
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<br />be twenty-five dollars ($25). All persons who for compen-
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<br />sation shall furnish plans and specifications for the erection
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<br />cr improvement of buildings shall be deemed architects and
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<br />all persons who examine or measure the eyes for the purpose
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<br />of fitting optical glasses to them shall be deemed opticians
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<br />within the meaning of this section. No such license shall be
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<br />issued for less than twenty-five dollars ($25).
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<br />The specific license .tax on every resident or non-resident
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<br />conveyancer having an office or carrying on business in this
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<br />city shall be twenty-five dollars ($25) .
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<br />All persons other than duly licensed attorneys -at -law,
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<br />who, for compensation or reward, shall prepare deeds, con-
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<br />tracts, wills or other writings, shall be deemed conveyancers.
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<br />No license shall be issued to conveyancers for less than
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<br />twenty-five dollars ($25). No pro rata. Not transferable.
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<br />15. Auctioneers -General.
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<br />On every general auctioneer, sixty dollars ($60), whether
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<br />he receives any compensation for his service or not. Under
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<br />this license a person may sell any goods, wares, merchandise,
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<br />or other things, including real estate, for the sale of which
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<br />by an auctioneer, no further license is elsewhere required.
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<br />No pro rata. Not transferable.
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<br />16. Auction Sales.
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<br />Every person or firm who shall bring into this city from
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<br />any place beyond its limits a stock of goods of any kind and
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<br />remain here temporarily selling the same, at wholesale or re-
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<br />tail and either at public auction or privately, shall pay there-
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<br />for a specific license tax of five hundred dollars ($500).
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<br />Not transferable. No pro rata.
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<br />17. Auto Repair Shops.
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<br />See § 56.
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<br />18. Auto Washing Establishments.
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<br />Where not run as part of a garage, auto repair shop or
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<br />gasoline filling station a license tax of $25 shall be charged.
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<br />19. Baby Racks and other Games.
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<br />Every person conducting a baby rack, knife rack, or like
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<br />game of chance not prohibited by law, shall pay on each
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<br />game a specific license tax of twenty-five dollars ($25) per
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<br />day.
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<br />20. Bagatelle.
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<br />On every license permitting a bagatelle table to be ,kept
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<br />in this city, whether a charge is made for playing or not,
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<br />where the public is invited, the tax shall be twenty-five dol-
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<br />lars ($25) on each table. No pro rata.
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