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in the City of Charlottesville paying the regular laundry,
<br />
<br />dyeing, pressing, or dry cleaning license tax in the City of
<br />
<br />Charlottesville) engaged in soliciting general laundry, dye-
<br />
<br />ing, pressing, or dry clean work, including towel or linen
<br />
<br />service, or the renting or furnishing of towels for compensa-
<br />
<br />tion, where said person, firm or corporation does the laun-
<br />
<br />dry, dyeing, pressing, or dry cleaning work thereon outside
<br />
<br />of the City, or has it done outside of the City $250.00 per
<br />
<br />annum.
<br />
<br />76. Lightning Rods.
<br />
<br />Every person canvassing for, selling or erecting lightning
<br />
<br />rods in this city, other than a regular licensed merchant,
<br />
<br />shall pay a specific license tax of twenty-five dollars ($25)
<br />
<br />for a year or fractional part thereof. Not transferable.
<br />
<br />77. Live Stock Brokers, Dealers in Poultry and Eggs, Etc.
<br />
<br />Every dealer who shall buy for the purpose of selling, or
<br />
<br />who shall sell any of the live stock, poultry, eggs or butter
<br />
<br />purchased by him shall pay a specific license tax of $25. This
<br />
<br />section shall not apply to dealers who pay a merchants'
<br />
<br />license tax.
<br />
<br />78. Loans.
<br />
<br />On each person, firm or corporation, other than a pawn-
<br />
<br />broker, making loans secured by orders on or assignments
<br />
<br />of the time or wages of any employee, or making loans se-
<br />
<br />cured by chattel mortgages or liens on personal property or
<br />
<br />household furniture, there shall be a license tax of $150.00
<br />
<br />Not prorated. Not transferable.
<br />
<br />On each person, firm or corporation licensed to do busi-
<br />
<br />ness under the provisions of the State Uniform Small Loan
<br />
<br />Act there shall be a license tax of $150.00. Not prorated.
<br />
<br />Not transferable.
<br />
<br />79. Locust Pins - Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Locust
<br />
<br />Pins shall pay a specific license of $25.00 per annum.
<br />
<br />80. Lodging Houses.
<br />
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />
<br />first room, and $1.00 additional for each room in excess of 1.
<br />
<br />Any person who shall furnish for compensation lodging to
<br />
<br />travelers or sojourners in any house of ten bedrooms or less
<br />
<br />shall be deemed to keep a lodging house.
<br />
<br />81. Lunch Counters.
<br />
<br />On every person conducting a snack or lunch counter, the
<br />
<br />license tax shall be ten dollars ($10.00) per year or two dol-
<br />
<br />lars ($2.00) per day. This shall include an operator of a
<br />
<br />toasting machine.
<br />
<br />82. Machine Shops.
<br />
<br />See § 62.
<br />
<br />83. Medicines, Salves, etc. - Sale of on Street.
<br />
<br />On every such license to carry or sell medicines, salves or
<br />
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />
<br />tax shall be twenty-five dollars ($25) per day, but no such
<br />
<br />license shall be issued except by authority of the Mayor.
<br />
<br />Provided that this tax shall not apply to any person paying
<br />
<br />merchants' license tax.
<br />
<br />84. Merchants - Retail.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of a retail merchant shall for each separate place of business
<br />
<br />conducted in the City of Charlottesville pay a license tax on
<br />
<br />all sales made during the preceding calendar year as follows:
<br />
<br />If the amount of sales shall not exceed $1000.00 the tax
<br />
<br />shall be $10.00.
<br />
<br />On all sales over $1000.00 and less than $2000.00 the tax
<br />
<br />shall be $8.00.
<br />
<br />On all sales over $2000.00 and less than $20,000.00 the tax
<br />
<br />shall be forty-five cents (45c) on the $100.00 in excess of
<br />
<br />$2000.00.
<br />
<br />On all sales over $20,000.00 and less than $40,000.00 the
<br />
<br />tax shall be thirty-seven cents (37c) on the $100.00 in ex-
<br />
<br />cess of $20,000.00.
<br />
<br />On all sales over $40,000.00 and less than $60,000.00 the
<br />
<br />tax shall be twenty-seven cents (27c) on the $100.00 in ex-
<br />
<br />cess of $40,000.00.
<br />
<br />On all sales over $60,000.00 and less than $70,000.00 the
<br />
<br />tax shall be seventeen cents (17c) on the $100.00 in excess
<br />
<br />of $60,000.00.
<br />
<br />On all sales in excess of $70,000.00 the tax shall be eight
<br />
<br />cents (8c) on the $100.00.
<br />
<br />215
<br />
<br />85. Merchants - Wholesale.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of a wholesale merchant shall for each separate place of
<br />
<br />business conducted in the City of Charlottesville pay a
<br />
<br />license tax on all purchases made during the preceding
<br />
<br />calendar year as follows:
<br />
<br />If the amount of purchases shall not exceed $1000.00 the
<br />
<br />tax shall be $10.00.
<br />
<br />On all purchases over $1000.00 and less than $2000.00 the
<br />
<br />tax shall be $8.00.
<br />
<br />On all purchases over $2000.00 and less than $3000.00 the
<br />
<br />tax shall be $7.00.
<br />
<br />On all purchases over $3000.00 and less than $10,000.00
<br />
<br />the tax shall be seventy cents (70c) on the $100.00 in excess
<br />
<br />of $3000.00.
<br />
<br />On all purchases over $10,000.00 and less than $20,000.00,
<br />
<br />the tax shall be sixty cents (60c) on the $100.00 in excess of
<br />
<br />$10,000.00.
<br />
<br />On all purchases over $20,000.00 and less than $30,000.00,
<br />
<br />the tax shall be fifty cents (50c) on the $100.00 in excess of
<br />
<br />$20,000.00.
<br />
<br />On all purchases over $30,000.00 and less than $40,000.00,
<br />
<br />the tax shall be forty cents (40c) on the $100.00 in excess of
<br />
<br />$30,000.00.
<br />
<br />On all purchases over $40,000.00 and less than $50,000.00,
<br />
<br />the tax shall be thirty cents (30c) on the $100.00 in excess
<br />
<br />of $40,000.00.
<br />
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />
<br />ten cents (10c) on the $100.00.
<br />
<br />86. Merchants - Commission - Merchandise Brokers.
<br />
<br />Every person, firm or corporation buying or selling for
<br />
<br />another any kind of merchandise except cider on commission
<br />
<br />shall be deemed a commission merchant.
<br />
<br />Every person, firm or corporation doing business in this
<br />
<br />city who orders or solicits orders for, receives or distributes
<br />
<br />provisions of merchandise including flour, hay or grain ship-
<br />
<br />ped into this city from points within this state for distribu-
<br />
<br />tion on account of the shipper, or shipped direct to the buy-
<br />
<br />er, and participates in the profits ensuing from or accruing
<br />
<br />out of the sales of such provisions or merchandise, including
<br />
<br />hay or grain, or receives compensation in any form for his
<br />
<br />services whether he invoices such sale and collects the money
<br />
<br />therefor or not shall be deemed to be a merchandise broker.
<br />
<br />The tax on commission merchants or merchandise brokers
<br />
<br />shall be ten dollars ($10.00); but when his commission or
<br />
<br />compensation shall exceed $1,000.00 the tax shall be $15.00;
<br />
<br />and $5.00 for each $1,000.00 or fraction thereof in excess of
<br />
<br />$2,000.00. A person, firm or corporation who is both a com-
<br />
<br />mission merchant and a merchandise broker shall pay only
<br />
<br />one tax under this section.
<br />
<br />87. Merchants Tobacco.
<br />
<br />See § 122.
<br />
<br />88. Merchandise Broker.
<br />
<br />See § 86.
<br />
<br />89. Merchandise Shipped in, Sold and Delivered.
<br />
<br />Every person, firm or corporation, including manufactur-
<br />
<br />ers or dealers who are not taxed under any other ordinance
<br />
<br />of this city, who from merchandise shipped into this city for
<br />
<br />the purpose of sale, shall sell or offer for sale such merchan-
<br />
<br />dise, or any part thereof, whether the sale or offer for sale
<br />
<br />be made before or after the arrival of such merchandise in
<br />
<br />the city, and whether delivery be made at the time of sale or
<br />
<br />not, shall pay a license tax of $25.
<br />
<br />90. Milk Depot.
<br />
<br />Every person, firm or corporation buying and selling
<br />
<br />sweet milk shall pay a specific license tax of twenty-five dol-
<br />
<br />lars ($25.00) per annum.
<br />
<br />91. Monuments and Tombstones.
<br />
<br />Each person, firm or corporation or agent conducting the
<br />
<br />business of making or selling tombstones, monuments, etc.,
<br />
<br />shall pay a specific license tax of twenty-five dollars ($25).
<br />
<br />92. Motorcycle and Bicycle Repair Shop.
<br />
<br />On every motorcycle and bicycle repair shop the license
<br />
<br />tax shall be ten dollars ($10.00).
<br />
<br />93. Moving Picture Shows.
<br />
<br />For the exhibition or giving of any moving picture show,
<br />
<br />except for benevolent, charitable or educational purposes,
<br />
<br />where the price of admission does not exceed the sum of
<br />
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