|
62. Hotels.
<br />Any person who keeps a public inn or lodging house of
<br />more than ten bedrooms where transient guests are fed and
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />tion to be engaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one
<br />week at such hotel, but such a house is no less a hotel be-
<br />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 />X69
<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 />76. Merchants Retail.
<br />Every person, firm or corporation engaged in the business
<br />of a retail merchant shall for each separate place of business
<br />conducted in the City of Charlottesville pay a license tax on
<br />all sales made during the preceding calendar year as follows:
<br />If the amount of sales shall not exceed $1000.00 the tax
<br />shall be $10.00.
<br />On all sales over $1000.00 and less than $2000.00 the tax
<br />-hall be $8.00.
<br />On all sales over $2000.00 and less than $20,000.00 the tax
<br />shall be forty-five cents (45c) on the $100.00 in excess of
<br />$2000.00.
<br />On all sales over $20,000.00 and less than $40,000.00 the
<br />tax shall be thirty-seven cents (37c) on the $100.00 in excess
<br />of $20,000.00.
<br />On all sales over $40,000.00 and less than $60,000.00 the
<br />tax shall be twenty-seven cents (27c) on the $100.00 in ex-
<br />cess of $40,000.00.
<br />On all sales over $60,000.00 and less than $70,000.00 the
<br />tax shall be seventeen cents (170 on the $100.00 in excess
<br />of $60,000.00.
<br />On all sales in excess of $70,000.00 the tax shall be eight
<br />cents (8c) on the $100.00.
<br />76a. Merchants Wholesale.
<br />Every person, firm or corporation engaged in the business
<br />of a wholesale merchant shall for each separate place of
<br />business conducted in the City of Charlottesville pay a
<br />license tax on all purchases made during the preceding
<br />calendar year as follows:
<br />If the amount of purchases shall not exceed $1000.00 the
<br />tax shall be $10.00.
<br />On all purchases over $1000.00 and less than $2000.00 the
<br />tax shall be $8.00.
<br />On all purchases over $2000.00 and less than $3000.00 the
<br />tax shall be $7.00.
<br />On all purchases over $3000.00 and less than $10,000.00
<br />the tax shall be seventy cents (70c) on the $100.00 in excess
<br />of $3000.00.
<br />On all purchases over $10,000.00 and less than $20,000.00,
<br />the tax shall be sixty cents (60c) on the $100.00 in excess of
<br />410,000.00.
<br />On all purchases over $20,000,00 and less than $30,000.00,
<br />the tax shall be fifty cents (50c) on the $100.00 in excess of
<br />$20,000.00.
<br />On all purchases over $30,000.00 and less than $40,000.00,
<br />the tax shall be forty cents (40c) on the $100.00 in excess of
<br />$30,000.00.
<br />On all purchases over $40,000.00 and less than $50,000.00,
<br />1he tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $40,000.00.
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />ten cents (10c) on the $100.00.
<br />77. Merchants-Commission-Mechandise 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 />bay 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 />65. Ice Cream -Manufacture.
<br />Each person or firm manufacturing ice cream shall pay a
<br />&pecific 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 />tc. 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 />'
<br />who pay a merchant's license tax.
<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 />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 />X69
<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 />76. Merchants Retail.
<br />Every person, firm or corporation engaged in the business
<br />of a retail merchant shall for each separate place of business
<br />conducted in the City of Charlottesville pay a license tax on
<br />all sales made during the preceding calendar year as follows:
<br />If the amount of sales shall not exceed $1000.00 the tax
<br />shall be $10.00.
<br />On all sales over $1000.00 and less than $2000.00 the tax
<br />-hall be $8.00.
<br />On all sales over $2000.00 and less than $20,000.00 the tax
<br />shall be forty-five cents (45c) on the $100.00 in excess of
<br />$2000.00.
<br />On all sales over $20,000.00 and less than $40,000.00 the
<br />tax shall be thirty-seven cents (37c) on the $100.00 in excess
<br />of $20,000.00.
<br />On all sales over $40,000.00 and less than $60,000.00 the
<br />tax shall be twenty-seven cents (27c) on the $100.00 in ex-
<br />cess of $40,000.00.
<br />On all sales over $60,000.00 and less than $70,000.00 the
<br />tax shall be seventeen cents (170 on the $100.00 in excess
<br />of $60,000.00.
<br />On all sales in excess of $70,000.00 the tax shall be eight
<br />cents (8c) on the $100.00.
<br />76a. Merchants Wholesale.
<br />Every person, firm or corporation engaged in the business
<br />of a wholesale merchant shall for each separate place of
<br />business conducted in the City of Charlottesville pay a
<br />license tax on all purchases made during the preceding
<br />calendar year as follows:
<br />If the amount of purchases shall not exceed $1000.00 the
<br />tax shall be $10.00.
<br />On all purchases over $1000.00 and less than $2000.00 the
<br />tax shall be $8.00.
<br />On all purchases over $2000.00 and less than $3000.00 the
<br />tax shall be $7.00.
<br />On all purchases over $3000.00 and less than $10,000.00
<br />the tax shall be seventy cents (70c) on the $100.00 in excess
<br />of $3000.00.
<br />On all purchases over $10,000.00 and less than $20,000.00,
<br />the tax shall be sixty cents (60c) on the $100.00 in excess of
<br />410,000.00.
<br />On all purchases over $20,000,00 and less than $30,000.00,
<br />the tax shall be fifty cents (50c) on the $100.00 in excess of
<br />$20,000.00.
<br />On all purchases over $30,000.00 and less than $40,000.00,
<br />the tax shall be forty cents (40c) on the $100.00 in excess of
<br />$30,000.00.
<br />On all purchases over $40,000.00 and less than $50,000.00,
<br />1he tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $40,000.00.
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />ten cents (10c) on the $100.00.
<br />77. Merchants-Commission-Mechandise 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 />bay 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 />
|