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166
<br />LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within the
<br />City of Charlottesville for twelve months commencing
<br />the first day of May, 1937, and ending the thirtieth day
<br />of April, 1938.
<br />Be it ordained by the Council of the City of Charlottesville
<br />that there shall be an annual license tax assessed and paid
<br />by all persons, firms, or corporations engaged in the differ-
<br />ent occupations, professions, or businesses named in this
<br />ordinance and enumerated below for the year beginning the
<br />first day of May, 1937, and ending the thirtieth day of
<br />April, 1938.
<br />1. Abbatoirs.
<br />Every person, firm, or corporation operating an abbatoir,
<br />or an establishment of like kind at which animals are
<br />slaughtered, shall pay a license tax of $50.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements
<br />for other parties than citizens of Charlottesville shall be
<br />known as advertising distributors, and shall pay an annual
<br />license tax of twenty dollars ($20). By advertising distribu-
<br />tors, it is intended to designate any person who distributes
<br />in the City of Charlottesville, almanacs, pamphlets, or samp-
<br />les of medicine or other merchandise on the streets or from
<br />house to house of said city. No pro rata.
<br />3. Agents -Book.
<br />On every agent for sale of books, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other
<br />than religious work, ten dollars ($10). No pro rata. Not
<br />transferable.
<br />4. Agents -Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be ten dollars ($10).
<br />S. Agents -Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the
<br />tax shall be twenty-five dollars ($25.00).
<br />6. Agents for Foreign Agricultural Implements.
<br />On every persons or firm acting as agents or selling for-
<br />eign agricultural implements, carriages, coaches, and wag-
<br />ons, and all machinery, the tax shall be one hundred dollars,
<br />($100), and the Commissioner of Revenue may issue such
<br />license for the unexpired portion of the year at a ratable
<br />portion of the tax; provided the same shall not be less than
<br />twenty-five dollars ($25).
<br />7. Agents Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be
<br />ten dollars ($10). No pro rata.
<br />8. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all business
<br />to be transacted in his office, except by written or telephonic
<br />communication) the license tax shall he $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500. No pro
<br />rata.
<br />9. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments,. thirty-
<br />five dollars ($35).
<br />10. Agents -Non -Resident Fertilizing Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing com-
<br />panies, whether selling on commission or for other consider-
<br />ation, shall pay a specific license tax of twenty-five dollars
<br />($25) per annum for each company represented.
<br />11. Agents -Real Estate -Salesmen for Real Estate Agents.
<br />A real estate agent shall pay the sum of $50.00, payable
<br />quarterly in advance.
<br />A real estate salesman operating for, with or under a real
<br />estate agent shall pay the sum of $10.00.
<br />Provided however that as to firms or corporations paying
<br />a license as a real estate agent under this section only one
<br />person may operate under the license tax paid by such firm
<br />or corporation. All other persons operating as a real estate
<br />salesman for, with or under such firm or corporation as
<br />salesman shall pay a license tax as real estate salesman re-
<br />gardless of whether they be members of such firm or officers
<br />of such corporation or not.
<br />A real estate agent within the meaning of this section is
<br />any person, firm or corporation who or which for compensa-
<br />tion or valuable consideration, sells or offers for sale, buys or
<br />offers to buy, or negotiates the purchase or sale or exchange
<br />of real estate, or who shall lease or offer to lease, or rents
<br />or offers to rent any real estate or improvements there-
<br />on for others. A real estate salesman within the meaning of
<br />this section is any person who for valuable consideration,
<br />sells or offers for sale, buys or offers to buy or negotiates the
<br />purchase or sale or exchange of real estate or who leases or
<br />offers to lease or rents or offers to rent any real estate or the
<br />improvements thereon for others, for, with or under a real
<br />estate agent regardless of whether he receives as his com-
<br />pensation a salary or a portion of the commissions earned in
<br />such transaction. Provided, however, that a person, firm or
<br />corporation, who leases, or offers to lease property only shall
<br />pay $25.00.
<br />12. Agents -Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
<br />ing machines, and accessories, the tax shall be twenty-five
<br />dollars ($25). No pro rata.
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sew-
<br />ing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in the
<br />Tax Laws of Virginia, shall be provided for his inspection.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
<br />veyors, Opticians, Oculists, Veterinary Surgeons, Conveyancers,
<br />and Public Accountants, etc.
<br />The specific license tax on every resident or non-resident,
<br />attorney-at-law, physician, dentist, architect, civil, mechani-
<br />cal or electrical engineer, surveyor, optician, oculist, veteri-
<br />nary surgeon, osteopath, chiropractor, poropathay, manipu-
<br />lative surgeon or any other practitioner of the art of healing
<br />and public accountants having an office or carrying on busi-
<br />ness or practicing their art or profession in this city shall
<br />be twenty-five dollars ($25). All persons who for compen-
<br />sation shall furnish plans and specifications for the erection
<br />or improvement of buildings shall be deemed architects and
<br />all persons who examine or measure the eyes for the purpose
<br />of fitting optical glasses to them shall be deemed opticians
<br />within the meaning of this section. No such license shall be
<br />issued for less than twenty-five dollars ($25).
<br />The specific license tax on every resident or non-resident
<br />conveyancer having an office or carrying on business in this
<br />city shall be twenty-five dollars ($25) .
<br />All persons other than duly licensed attorneys -at -law,
<br />who, for compensation or reward, shall prepare deeds, con-
<br />tracts, wills or other writings, shall be deemed conveyancers.
<br />No license shall be issued to conveyancers for less than
<br />twenty-five dollars ($25). No pro rata. Not transferable.
<br />15. Auctioneers -General.
<br />On every general auctioneer, sixty dollars ($60), whether
<br />he receives any compensation for his service or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, including real estate, for the sale of which
<br />by an auctioneer, no further license is elsewhere required.
<br />No pro rata. Not transferable.
<br />16. Auction Sales.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or re-
<br />tail and either at public auction or privately, shall pay there-
<br />for a specific license tax of five hundred dollars ($500).
<br />Not transferable. No pro rata.
<br />17. Auto Repair Shop.
<br />See § 56.
<br />18. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or
<br />gasoline 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
<br />game a specific license tax of twenty-five dollars ($25) per
<br />day.
<br />20. Bagatelle.
<br />On every license permitting a bagatelle table to be kept
<br />in this city, whether a charge is made for playing or not,
<br />where the public is invited, the tax shall be twenty-five dol-
<br />lars ($25) on each table. No pro rata.
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