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City and County in which organized and counties and cities
<br />
<br />immediately contiguous thereto, $50.00.
<br />
<br />Specific license tax upon paid-up stock, or partially paid-
<br />
<br />up stock, to value of $25,000.00 or less, $75.00; and a further
<br />
<br />sum of $3.00 upon each additional $1,000.00 or fractional
<br />
<br />part thereof, so paid up.
<br />
<br />Note: Commissioner must require statement under oath
<br />
<br />of capital paid in.
<br />
<br />35. Building Materials.
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<br />Each person, firm or corporation, not having an estab-
<br />
<br />lished place of business in this City, selling to other than
<br />
<br />duly licensed merchants engaged in the building supply
<br />
<br />business any lumber, posts, shingles, sash, doors, blinds,
<br />
<br />bricks or other building materials, shall pay a retail mer-
<br />
<br />chants' license on such retail business done within the City
<br />
<br />Limits.
<br />
<br />36. Carnival.
<br />
<br />On every carnival, two hundred and fifty dollars ($250)
<br />
<br />per day. A carnival shall mean an aggregation of shows,
<br />
<br />amusement concessions, eating places and riding devices, or
<br />
<br />any of them operating together on one lot or street, or on
<br />
<br />contiguous lots or streets, moving from place to place,
<br />
<br />whether the same are owned and actually operated by sepa-
<br />
<br />rate persons, firms, corporations or not. On every carnival
<br />
<br />outside the city limits but within one mile of the city limits
<br />
<br />there shall be a license of fifty dollars ($50.00) per day. The
<br />
<br />license is charged on carnivals outside the city because of
<br />
<br />the additional expense of affording police protection where
<br />
<br />they are located outside but within one mile of the city.
<br />
<br />37. Chain Store.
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<br />On each chain store, chain mercantile establishment or
<br />
<br />chain subsidiary there shall be a license tax of ten (10)
<br />
<br />cents for each $100.00 of sales made during the preceding
<br />
<br />calendar year, which license tax shall be in addition to any
<br />
<br />license tax prescribed by any other section or sections of
<br />
<br />this ordinance.
<br />
<br />For the purpose of this ordinance, a chain store, chain
<br />
<br />mercantile establishment or chain subsidiary, shall be any
<br />
<br />retail outlet which is actually under, or subject to, the direct
<br />
<br />or indirect control, direction, or management of any indi-
<br />
<br />vidual, firm, organization or corporation, foreign or do-
<br />
<br />mestic, operating or maintaining twelve or more retail
<br />
<br />stores or mercantile establishments anywhere under the
<br />
<br />same general management, supervision or ownership, the
<br />
<br />net revenue of which retail stores or mercantile establish-
<br />
<br />ments inure to the benefit of, or are made available, in whole
<br />
<br />or in part, immediately or ultimately, to such individual,
<br />
<br />firm, organization or corporation. This section shall apply
<br />
<br />to all such retail stores or mercantile establishments located
<br />
<br />within the corporate limits of this City even though they
<br />
<br />may be apparently or ostensibly operated as separate or
<br />
<br />independent stores or mercantile establishments, if they are
<br />
<br />actually subservient to, or under the control of, such indi-
<br />
<br />vidual, firm, organization or corporation in the manner set
<br />
<br />forth in this section.
<br />
<br />38. Chiropodists, etc.
<br />
<br />Every chiropodist, masseur, manicurist, hair dresser or
<br />
<br />beauty specialist shall pay a specific license tax of $10 per
<br />
<br />annum for each operator. The term operator shall include
<br />
<br />any employee who engages in giving any beauty treatments
<br />
<br />regardless of whether they have a certificate or not. Not
<br />
<br />transferable.
<br />
<br />39. City Directory.
<br />
<br />Any person, firm or corporation who shall engage in the
<br />
<br />business of publishing or distributing a directory commonly
<br />
<br />known as a city directory having an office or representative
<br />
<br />or making contract for work or soliciting for work in the
<br />
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />
<br />dollars ($25.00).
<br />
<br />40. Civil Engineers.
<br />
<br />See § 16.
<br />
<br />41. Cleaning and Pressing.
<br />
<br />Each person, firm or corporation conducting a cleaning
<br />
<br />and/or pressing establishment shall pay a specific license tax
<br />
<br />of twenty dollars ($20.00) per annum, except that where
<br />
<br />the machinery used is operated by any other power than by
<br />
<br />hand the tax shall be seventy-five dollars ($75.00) per an-
<br />
<br />num.
<br />
<br />42. Cold Storage Plants.
<br />
<br />Every person, firm, or corporation operating a cold stor-
<br />
<br />age plant for some purpose other than his own shall pay for
<br />
<br />the storage privilege only a license tax of fifty dollars
<br />
<br />($50.00) per annum for each fifty thousand (50,000) cubic
<br />
<br />feet capacity or major fraction thereof, provided, that in no
<br />
<br />case shall any such license tax exceed $150.00.
<br />
<br />43. Common Criers.
<br />
<br />On every license to a common crier the tax shall be
<br />
<br />twenty-five dollars ($25.00), and he may sell under this
<br />
<br />license, fowl, butter, fresh fish, fresh vegetables, fruit or
<br />
<br />articles of like perishable nature.
<br />
<br />44. Contractors.
<br />
<br />Every contractor for the privilege of transacting business
<br />
<br />within the limits of this city shall pay a license tax to be
<br />
<br />ascertained in the following manner:
<br />
<br />If the gross amount of all orders or contracts for work
<br />
<br />done in the city aggregate one thousand dollars, or less, he
<br />
<br />shall pay the sum of ten dollars, and he shall pay one dollar
<br />
<br />additional on each one thousand dollars in excess of the first
<br />
<br />one thousand dollars and to the amount of fifteen thousand
<br />
<br />dollars, and he shall pay fifty cents additional on each one
<br />
<br />thousand dollars of all orders or contracts in excess of fifteen
<br />
<br />thousand dollars; said additional tax shall be paid quarter-
<br />
<br />ly, and every person, firm or corporation is hereby required
<br />
<br />to report, under oath, to the Commissioner of Revenue the
<br />
<br />amount of all orders or contracts, on the first day of Aug-
<br />
<br />ust, November, February and May of each year and pay the
<br />
<br />amount due on the dates mentioned, and failure to do so,
<br />
<br />shall be considered as doing business without a license.
<br />
<br />45. Conveyancers.
<br />
<br />See § 16.
<br />
<br />46. Corn Doctors, etc.
<br />
<br />Every corn, cancer, eye, or other itinerant doctor or optic-
<br />
<br />ian shall pay a specific license tax of twenty dollars ($20)
<br />
<br />per month. Not transferable.
<br />
<br />47. Creamery.
<br />
<br />Each person, firm or corporation manufacturing butter
<br />
<br />for sale shall pay a specific license tax of $25 per annum.
<br />
<br />Not transferable.
<br />
<br />48. Credit Unions.
<br />
<br />A credit union which makes loans only to its stockholders
<br />
<br />or members shall pay an annual City license tax as follows:
<br />
<br />Five dollars ($5.00) where the actual paid in capital is
<br />
<br />not in excess of fifteen thousand dollars ($15,000.00); ten
<br />
<br />dollars ($10.00) where the actual paid in capital is over fif-
<br />
<br />teen thousand dollars ($15,000.00) and not in excess of
<br />
<br />twenty thousand dollars ($20,000.00); fifteen dollars ($15.-
<br />
<br />0. where the actual paid in capital is over twenty thousand
<br />
<br />dollars ($20,000.00) and not in excess of fifty thousand dol-
<br />
<br />lars ($50,000.00); twenty-five dollars ($25.00) where the
<br />
<br />actual paid in capital is over fifty thousand dollars ($50,-
<br />
<br />000.00) and not in excess of one hundred thousand dollars
<br />
<br />($100,000.00); and an additional sum of two dollars ($2.00)
<br />
<br />per thousand for each one thousand dollars ($1,000.00) of
<br />
<br />actual paid in capital in excess of one hundred thousand
<br />
<br />dollars ($100,000.00).
<br />
<br />49. Dance Halls.
<br />
<br />On every license to a person or firm to conduct a dance
<br />
<br />hall in which dancing is to be allowed, where an admission
<br />
<br />fee is charged or a charge is made for participating in such
<br />
<br />dancing, the tax shall be $50, and no such license shall be
<br />
<br />granted until such person or persons shall have secured the
<br />
<br />consent of the Mayor, who shall satisfy himself that the per-
<br />
<br />son or persons applying are proper persons to conduct such
<br />
<br />hall, and that the location is suitable for such purpose, and
<br />
<br />it is further provided that any such dance hall shall be sub-
<br />
<br />ject to such rules and regulations as are now or may here-
<br />
<br />after be prescribed by the Council. Not transferable.
<br />
<br />50. Daguerrean and Photographic Artists and Canvassers for Copying
<br />
<br />Pictures.
<br />
<br />The license tax on any person engaged in business as a
<br />
<br />daguerrean or photographic artist, shall be thirty ($30).
<br />
<br />All persons canvassing this city for copying pictures of any
<br />
<br />description shall pay a license tax of fifty dollars ($50).
<br />
<br />Any itinerant daguerrean or photographic artist, or any
<br />
<br />person taking orders in this city on the ticket or other plan
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