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cause some of its guests put up for longer periods than one
<br />week.
<br />Any person conducting the business of keeping a hotel as
<br />defined in this section shall pay an annual license tax of one
<br />dollar for each bedroom and fifty cents for each bath room,
<br />in said hotel.
<br />63. Ice Dealer or Distributor.
<br />A specific tax is hereby imposed on each person, other
<br />than an ice manufacturer, who sells or distributes ice in the
<br />city, of fifty dollars ($50.00).
<br />64. Ice Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a lic-
<br />ense tax of $50.
<br />65. Ice Cream -Manufacture.
<br />Each person or firm manufacturing ice cream shall pay a
<br />specific license of $10 per year. Not transferable. No pro
<br />rata.
<br />66. 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 buying and selling of
<br />wool, hides or furs, he shall pay a merchant's tax in addition.
<br />67. Laundries.
<br />Every person who operates a laundry shall pay for the
<br />privilege of conducting such business, if it be a laundry
<br />operated other than by hand, in this city, the sum of seventy-
<br />five dollars ($75.00).
<br />On every person operating a hand laundry the license tax
<br />shall be $20. But nothing in this section shall be construed
<br />to impose a license tax upon persons who wash bed clothing,
<br />wearing apparel, and so forth, without laundry machinery,
<br />and who do not keep shops or other regular place of busi-
<br />ness for laundry purposes. No pro rata.
<br />68. Laundries -Non -Resident.
<br />On every person, firm or corporation (other than a laun-
<br />dry or dry cleaning establishment located in the City of
<br />Charlottesville paying the regular laundry or dry cleaning
<br />license tax in the City of Charlottesville) engaged in solicit-
<br />ing general laundry or dry clean work, including towel or
<br />linen service, or the renting or furnishing of towels for com-
<br />pensation, where said person, firm or corporation does the
<br />laundry or dry cleaning work thereon outside of the City,
<br />or has it done outside of the City $250.00 per annum not
<br />pro rated.
<br />69. Lightning Rods.
<br />Every person canvassing for, selling or erecting lightning
<br />rods in this city, other than a regular licensed merchant,
<br />shall pay a specific license tax of twenty-five dollars ($25)
<br />for a year or fractional part thereof. Not transferable.
<br />70. Live Stock Brokers, Dealers in Poultry and Eggs, Etc.
<br />Every dealer who shall buy for the purpose of selling, or
<br />who shall sell any of the live stock, poultry, eggs or butter
<br />purchased by him shall pay a license tax of $25. Butchers
<br />and farmers buying for their own use, or selling, shall not
<br />be subject to this tax. This section shall not apply to dealers
<br />who pay a merchant's license tax.
<br />75. 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
<br />license shall be issued except by authority of the Mayor.
<br />Provided that this tax shall not apply to any person paying
<br />merchant's license tax.
<br />..._55
<br />76. Merchants.
<br />Every person, firm or corporation conducting a mercantile
<br />business shall for each separate place of business conducted
<br />in the City of Charlottesville, pay a license tax as follows:
<br />If the amount of purchases shall not exceed $1,000, the
<br />tax shall be $10.
<br />If the amount of purchases shall not exceed $2,000 the
<br />tax shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the
<br />tax shall be $25.
<br />And on all purchases over $3,000 and less than $10,000,
<br />the tax shall be seventy cents (70c.) on the $100 in excess
<br />of $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
<br />$10,000.
<br />On all purchases over $20,000 and less than $30,000, the
<br />tax shall be fifty cents (50c.) on the $100 in excess of
<br />$20,000.
<br />On all purchases over $30,000 and less than $40,000, the
<br />tax shall be forty cents (40c.) on the $100 in excess of
<br />$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 />77. Merchants -Commission -Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for
<br />another any kind of merchandise except cider on commission
<br />shall be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this
<br />city who orders or solicits orders for, receives or distributes
<br />provisions of merchandise including flour, hay or grain ship-
<br />ped into this city from points within this state for distribu-
<br />tion on account of the shipper, or shipped direct to the buy-
<br />er, and participates in the profits ensuing from or accruing
<br />out of the sales of such provisions or merchandise, including
<br />hay or grain, or receives compensation in any form for his
<br />services whether he invoices such sale and collects the money
<br />therefor or not shall 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
<br />compensation shall exceed $1,000.00 the tax shall be $15.00;
<br />and $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
<br />one tax under this section.
<br />78. Merchants Tobacco.
<br />See § 113.
<br />79. Merchandise Broker.
<br />See § 77.
<br />80. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufactur-
<br />ers or dealers who are not taxed under any other ordinance
<br />of this city, who from merchandise shipped into this city for
<br />the purpose of sale, shall sell or offer for sale such merchan-
<br />dise, or any part thereof, whether the sale or offer for sale
<br />be made before or after the arrival of such merchandise in
<br />the city, and whether delivery be made at the time of sale or
<br />not, shall pay a license tax of $25.
<br />81. Milk Depot.
<br />Every person, firm or corporation buying and selling
<br />sweet milk shall pay a license tax of twenty-five dollars
<br />($25.00) per annum.
<br />82. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the
<br />business of making or selling tombstones, monuments, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25).
<br />83. Motorcycle and Bicycle Repair Shop.
<br />On every motorcycle and bicycle repair shop the license
<br />tax shall be ten dollars ($10.00). No pro rata.
<br />84. Moving Picture Shows.
<br />For the exhibition or giving of any moving picture show,
<br />except for benevolent, charitable or educational purposes,
<br />where the price of admission does not exceed the sum of
<br />fifty cents, exclusive of United States admission tax, and
<br />where the seating capacity of any such place of amusement
<br />does not exceed three hundred and fifty, there shall be paid
<br />a license fee of fifteen dollars for each week or less time
<br />than a week, or one hundred dollars for the exhibition there-
<br />of for a period of one year, and the license tax for said
<br />additional seating capacity shall be one dollar and twenty-
<br />five cents for every ten seats or fraction of ten seats in ex-
<br />71. Locust Pins Manufacture.
<br />Each person, firm or corporation manufacturing Locust
<br />Pins shall pay a specific license of $25.00 per annum.
<br />72. Lodging Houses.
<br />'
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />first room, and $1.00 additional for each room in excess of 1.
<br />Any person who shall furnish for compensation lodging to
<br />travelers or sojourners in any house of ten bedrooms or less
<br />shall be deemed to keep a lodging house.
<br />73. Lunch Counters.
<br />On every person conducting a snack or lunch counter, the
<br />license tax shall be ten dollars ($10.00) per year or two dol-
<br />lars ($2.00) per day. This shall include an operator of a
<br />toasting machine.
<br />74. Machine Shops.
<br />See § 56.
<br />75. 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
<br />license shall be issued except by authority of the Mayor.
<br />Provided that this tax shall not apply to any person paying
<br />merchant's license tax.
<br />..._55
<br />76. Merchants.
<br />Every person, firm or corporation conducting a mercantile
<br />business shall for each separate place of business conducted
<br />in the City of Charlottesville, pay a license tax as follows:
<br />If the amount of purchases shall not exceed $1,000, the
<br />tax shall be $10.
<br />If the amount of purchases shall not exceed $2,000 the
<br />tax shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the
<br />tax shall be $25.
<br />And on all purchases over $3,000 and less than $10,000,
<br />the tax shall be seventy cents (70c.) on the $100 in excess
<br />of $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
<br />$10,000.
<br />On all purchases over $20,000 and less than $30,000, the
<br />tax shall be fifty cents (50c.) on the $100 in excess of
<br />$20,000.
<br />On all purchases over $30,000 and less than $40,000, the
<br />tax shall be forty cents (40c.) on the $100 in excess of
<br />$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 />77. Merchants -Commission -Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for
<br />another any kind of merchandise except cider on commission
<br />shall be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this
<br />city who orders or solicits orders for, receives or distributes
<br />provisions of merchandise including flour, hay or grain ship-
<br />ped into this city from points within this state for distribu-
<br />tion on account of the shipper, or shipped direct to the buy-
<br />er, and participates in the profits ensuing from or accruing
<br />out of the sales of such provisions or merchandise, including
<br />hay or grain, or receives compensation in any form for his
<br />services whether he invoices such sale and collects the money
<br />therefor or not shall 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
<br />compensation shall exceed $1,000.00 the tax shall be $15.00;
<br />and $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
<br />one tax under this section.
<br />78. Merchants Tobacco.
<br />See § 113.
<br />79. Merchandise Broker.
<br />See § 77.
<br />80. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufactur-
<br />ers or dealers who are not taxed under any other ordinance
<br />of this city, who from merchandise shipped into this city for
<br />the purpose of sale, shall sell or offer for sale such merchan-
<br />dise, or any part thereof, whether the sale or offer for sale
<br />be made before or after the arrival of such merchandise in
<br />the city, and whether delivery be made at the time of sale or
<br />not, shall pay a license tax of $25.
<br />81. Milk Depot.
<br />Every person, firm or corporation buying and selling
<br />sweet milk shall pay a license tax of twenty-five dollars
<br />($25.00) per annum.
<br />82. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the
<br />business of making or selling tombstones, monuments, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25).
<br />83. Motorcycle and Bicycle Repair Shop.
<br />On every motorcycle and bicycle repair shop the license
<br />tax shall be ten dollars ($10.00). No pro rata.
<br />84. Moving Picture Shows.
<br />For the exhibition or giving of any moving picture show,
<br />except for benevolent, charitable or educational purposes,
<br />where the price of admission does not exceed the sum of
<br />fifty cents, exclusive of United States admission tax, and
<br />where the seating capacity of any such place of amusement
<br />does not exceed three hundred and fifty, there shall be paid
<br />a license fee of fifteen dollars for each week or less time
<br />than a week, or one hundred dollars for the exhibition there-
<br />of for a period of one year, and the license tax for said
<br />additional seating capacity shall be one dollar and twenty-
<br />five cents for every ten seats or fraction of ten seats in ex-
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