21. Bakers.
<br />Each person or firm conducting or soliciting the business
<br />of baking shall pay a specific license tax of $25 per annum.
<br />No pro rata.
<br />22. Barbers.
<br />On every license to a barber shop the tax shall $7.50 for
<br />each chair.
<br />23. Beer -Wine -Spirits -Alcohol More than 3.2%.
<br />23a. Beer -3.2%.
<br />On every person producing or handling for sale any bev-
<br />erage, as defined and permitted by an Act of the General
<br />Assembly of Virginia, approved March 7, 1934, and amend-
<br />ments thereto, entitled "Alcohol Beverage Control
<br />Act",
<br />the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of
<br />more than 5000 gallons..............................................$500.00
<br />For each Winery License for the manufacture of
<br />(b) Bottlers................................................................ 50.00
<br />more than 5000 gallons .............................................
<br />200.00
<br />For each Brewery License ............................................
<br />500.00
<br />For each Bottlers License .............................................
<br />50.00
<br />For each Wholesale Beer License ................................
<br />50.00
<br />For each Wholesale Wine Distributors License..........
<br />30.00
<br />For each Wholesale Druggists License ........................
<br />10.00
<br />For each Retail Beer on -premises license ....................
<br />20.00
<br />For each Retail Beer off -premises license ....................
<br />10.00
<br />For each Retail Beer on -and -off -premises license......
<br />30.00
<br />For each Retail Beer on and Beer and Wine off -
<br />(e) A Special License Tax of $500.00 shall be paid
<br />premises license..........................................................
<br />40.00
<br />For each Retail Wine and Beer on -premises license..
<br />30.00
<br />For each Retail Wine and Beer off -premises license..
<br />20.00
<br />For each Retail Wine and Beer on -and -off -premises
<br />person's retail stores in this State.
<br />license..........................................................................
<br />50.00
<br />For each Retail Wine and Beer on and Beer off -
<br />define where the place of business of the Licensee will be
<br />premises license..........................................................
<br />40.00
<br />For each Retail Druggists License. .............................
<br />10.00
<br />The above licenses shall not be in lieu of Merchant's
<br />license herein provided for.
<br />25. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be twenty-five dollars ($25) for one table, and an
<br />additional tax of fifteen dollars ($15) for the second table,
<br />and ten dollars ($10) additional for each table in excess of
<br />two. No license shall be issued without the written consent
<br />of the Mayor. Licenses may be issued quarterly.
<br />26. Bootblacks.
<br />For each chair or stand accommodating not more than
<br />-467
<br />one person the license shall be $2 and when a bench is used
<br />the license shall be $2 for each pair of foot rests, for year
<br />or any part of year.
<br />27. Bottling Works.
<br />On every license to any person or firm to conduct the busi-
<br />ness of manufacturing or bottling pop, ginger ale, or other
<br />aerated waters, the tax shall be fifty dollars ($50).
<br />28. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball.
<br />On every license permitting a bowling saloon, tenpin alley,
<br />boxball, or indoor baseball, to be kept in this city, whether a
<br />charge is made for playing or not, where the public is in-
<br />vited, the tax shall be twenty dollars ($20.00) for the first
<br />alley or game, and fifteen dollars ($15) for each additional
<br />alley or game. No pro rata.
<br />29. Brick Yards.
<br />Each person, firm or corporation conducting a Brick Yard
<br />shall pay a specific license of $25.00 per annum.
<br />30. Brokers in Stocks, Bonds or Bills.
<br />On every license to a person or firm to conduct the busi-
<br />ness of stock, bond, note or bill broker the tax shall be one
<br />hundred dollars ($100.00).
<br />31. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending
<br />only to stockholders, and confining its business solely to the
<br />City and County in which organized and counties and cities
<br />immediately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-
<br />up stock, to value of $25,000.00 or less, $75.00; and a further
<br />sum of $3.00 upon each additional $1,000.00 or fractional
<br />part thereof, so paid up.
<br />Note: Commissioner must require statement under oath
<br />of capital paid in.
<br />32. Carnival.
<br />On every carnival, two hundred and fifty dollars ($250)
<br />per day. A carnival shall mean an aggregation of shows,
<br />amusement concessions, eating places and riding devices, or
<br />any of them operating together on one lot or street, or on
<br />contiguous lots or streets, moving from place to place,
<br />whether the same are owned and actually operated by sepa-
<br />rate persons, firms, corporations or not. On every carnival
<br />outside the city limits but within one mile of the city limits
<br />there shall be a license of fifty dollars ($50.00) per day. The
<br />license is charged on carnivals outside the city because of
<br />the additional expense of affording police protection where
<br />they are located outside buf within one mile of the city.
<br />33. Chiropodists, etc.
<br />Every chiropodist, masseur, manicurist, hair dresser or
<br />beauty specialist shall pay a specific license tax of $10 per
<br />annum for each operator. The term operator shall include
<br />any employee who engages in giving any beauty treatments
<br />regardless of whether they have a certificate or not. Not
<br />transferable. No pro rata.
<br />34. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />business of publishing or distributing a directory commonly
<br />known as a city directory having an office or representative
<br />or making contract for work or soliciting for work in the
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />dollars ($25.00).
<br />35. Civil Engineers.
<br />See § 14.
<br />36. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning
<br />and/or pressing establishment shall pay a specific license tax
<br />of twenty dollars ($20.00) per annum, except that where
<br />the machinery used is operated by any other power than by
<br />hand the tax shall be seventy-five dollars ($75.00) per an-
<br />num. No pro rata.
<br />37. Cold Storage Plants.
<br />Every person, firm, or corporation operating a cold stor-
<br />age plant for some purpose other than his own shall pay for
<br />the storage privilege only a license tax of fifty dollars
<br />($50.00) per annum for each fifty thousand (50,000) cubic
<br />feet capacity or major fraction thereof, provided, that in no
<br />case shall any such license tax exceed $150.00.
<br />38. Common Criers.
<br />On every license to a common crier the tax shall be
<br />twenty-five dollars ($25.00), and he may sell under this
<br />license, fowl, butter fresh fish, fresh vegetables, fruit or
<br />articles of like perishable nature.
<br />39. Contractors.
<br />Every contractor for the privilege of transacting business
<br />shall pay a license tax to be ascertained in the following
<br />manner:
<br />23a. Beer -3.2%.
<br />On every person producing or handling for sale any bev-
<br />erage, as defined by an Act of the General Assembly of Vir-
<br />ginia, approved August 29, 1933, and amendments thereto,
<br />the annual license tax shall be as follows:
<br />(a) Manufacturers ......................................................$500.00
<br />(b) Bottlers................................................................ 50.00
<br />(c) Wholesalers:
<br />(1) Wholesalers who distribute or sell Bev-
<br />erages to Retail stores in which they
<br />have a financial interest, directly or in-
<br />directly, or who have such interest in
<br />the business for which the license is de-
<br />sired............................................................ 500.00
<br />(2) All other Wholesalers ................................ 25.00
<br />(d) Retailers.............................................................. 5.00
<br />(e) A Special License Tax of $500.00 shall be paid
<br />for every distributing house or place in the city
<br />operated by any person and used in whole or in
<br />part for distributing Beverages among such
<br />person's retail stores in this State.
<br />Each such license as is hereinbefore provided for shall
<br />define where the place of business of the Licensee will be
<br />carried on. A separate license shall be required for each
<br />separate place of business. The peddling of Beverages, as
<br />defined herein, to consumers is hereby prohibited. No such
<br />license shall be transferable from one persons to another,
<br />but may be amended to show a change in the place of busi-
<br />ness within the city.
<br />No such license shall be required of any person who has
<br />obtained a similarly designated license as provided for by
<br />Section 23 of this ordinance, entitled, "Beer -Wine -Spirits -
<br />Alcohol, more than 3.2%".
<br />The above license shall not be in lieu of Merchants license
<br />herein provided for.
<br />24. Bill Posters.
<br />Each bill poster shall pay a license tax of forty dollars
<br />($40). All persons who post notices, bills and labels for com-
<br />pensation, shall be construed as bill posters. No pro rata.
<br />Any person taking out this license may have the privilege of
<br />distributing advertisements as defined in § 2.
<br />25. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be twenty-five dollars ($25) for one table, and an
<br />additional tax of fifteen dollars ($15) for the second table,
<br />and ten dollars ($10) additional for each table in excess of
<br />two. No license shall be issued without the written consent
<br />of the Mayor. Licenses may be issued quarterly.
<br />26. Bootblacks.
<br />For each chair or stand accommodating not more than
<br />-467
<br />one person the license shall be $2 and when a bench is used
<br />the license shall be $2 for each pair of foot rests, for year
<br />or any part of year.
<br />27. Bottling Works.
<br />On every license to any person or firm to conduct the busi-
<br />ness of manufacturing or bottling pop, ginger ale, or other
<br />aerated waters, the tax shall be fifty dollars ($50).
<br />28. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball.
<br />On every license permitting a bowling saloon, tenpin alley,
<br />boxball, or indoor baseball, to be kept in this city, whether a
<br />charge is made for playing or not, where the public is in-
<br />vited, the tax shall be twenty dollars ($20.00) for the first
<br />alley or game, and fifteen dollars ($15) for each additional
<br />alley or game. No pro rata.
<br />29. Brick Yards.
<br />Each person, firm or corporation conducting a Brick Yard
<br />shall pay a specific license of $25.00 per annum.
<br />30. Brokers in Stocks, Bonds or Bills.
<br />On every license to a person or firm to conduct the busi-
<br />ness of stock, bond, note or bill broker the tax shall be one
<br />hundred dollars ($100.00).
<br />31. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending
<br />only to stockholders, and confining its business solely to the
<br />City and County in which organized and counties and cities
<br />immediately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-
<br />up stock, to value of $25,000.00 or less, $75.00; and a further
<br />sum of $3.00 upon each additional $1,000.00 or fractional
<br />part thereof, so paid up.
<br />Note: Commissioner must require statement under oath
<br />of capital paid in.
<br />32. Carnival.
<br />On every carnival, two hundred and fifty dollars ($250)
<br />per day. A carnival shall mean an aggregation of shows,
<br />amusement concessions, eating places and riding devices, or
<br />any of them operating together on one lot or street, or on
<br />contiguous lots or streets, moving from place to place,
<br />whether the same are owned and actually operated by sepa-
<br />rate persons, firms, corporations or not. On every carnival
<br />outside the city limits but within one mile of the city limits
<br />there shall be a license of fifty dollars ($50.00) per day. The
<br />license is charged on carnivals outside the city because of
<br />the additional expense of affording police protection where
<br />they are located outside buf within one mile of the city.
<br />33. Chiropodists, etc.
<br />Every chiropodist, masseur, manicurist, hair dresser or
<br />beauty specialist shall pay a specific license tax of $10 per
<br />annum for each operator. The term operator shall include
<br />any employee who engages in giving any beauty treatments
<br />regardless of whether they have a certificate or not. Not
<br />transferable. No pro rata.
<br />34. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />business of publishing or distributing a directory commonly
<br />known as a city directory having an office or representative
<br />or making contract for work or soliciting for work in the
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />dollars ($25.00).
<br />35. Civil Engineers.
<br />See § 14.
<br />36. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning
<br />and/or pressing establishment shall pay a specific license tax
<br />of twenty dollars ($20.00) per annum, except that where
<br />the machinery used is operated by any other power than by
<br />hand the tax shall be seventy-five dollars ($75.00) per an-
<br />num. No pro rata.
<br />37. Cold Storage Plants.
<br />Every person, firm, or corporation operating a cold stor-
<br />age plant for some purpose other than his own shall pay for
<br />the storage privilege only a license tax of fifty dollars
<br />($50.00) per annum for each fifty thousand (50,000) cubic
<br />feet capacity or major fraction thereof, provided, that in no
<br />case shall any such license tax exceed $150.00.
<br />38. Common Criers.
<br />On every license to a common crier the tax shall be
<br />twenty-five dollars ($25.00), and he may sell under this
<br />license, fowl, butter fresh fish, fresh vegetables, fruit or
<br />articles of like perishable nature.
<br />39. Contractors.
<br />Every contractor for the privilege of transacting business
<br />shall pay a license tax to be ascertained in the following
<br />manner:
<br />
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