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LICENSES
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<br />TAXES ON LICENSES
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<br />AN ORDINANCE for imposing and collecting Licenses and
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<br />Taxes for the exercise of certain privileges within the
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<br />City of Charlottesville for twelve months commencing
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<br />the first day of May, 1941, and ending the thirtieth day
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<br />of April, 1942.
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<br />Be it ordained by the Council of the City of Charlottesville
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<br />that there shall be an annual license tax assessed and paid
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<br />by all persons, firms, or corporations engaged in the differ-
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<br />ent occupations, professions, or businesses named in this
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<br />ordinance and enumerated below for the year beginning the
<br />
<br />first day of May, 1941, and ending the thirtieth day of
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<br />April, 1942.
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<br />1. Abattoirs.
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<br />Every person, firm or corporation operating an abattoir,
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<br />or an establishment of like kind at which animals are
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<br />slaughtered, shall pay a license tax of $75.00.
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<br />2. Advertising Distributors.
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<br />Every person engaged in distributing advertisements
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<br />for other parties than citizens of Charlottesville shall be
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<br />known as advertising distributors, and shall pay an annual
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<br />license tax of twenty dollars ($20). By advertising distribu-
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<br />tors, it is intended to designate any person who distributes
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<br />in the City of Charlottesville, almanacs, pamphlets, or samp-
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<br />les of medicines or other merchandise on the streets or from
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<br />house to house of said city.
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<br />3. Advertising - Loud Speakers on Vehicles
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<br />For each vehicle used on the streets of the City for adver-
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<br />tising by means of loud speakers, radio, or other mechanical
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<br />equipment, there shall be an annual license fee of $100.00,
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<br />which license fee shall not be prorated. The payment of
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<br />this license fee shall not convey the privilege to the licensee
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<br />of producing sound of such volume as to constitute a public
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<br />nuisance, and the operation of such equipment shall at all
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<br />times be subject to the direction of the Chief of Police.
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<br />Permits shall be secured from the Chief of Police before
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<br />exercising any privileges granted under this license. Non-
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<br />transferable.
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<br />4. Agents - Books.
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<br />On every agent for sale of books, maps, pictures, periodi-
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<br />cals, printed pamphlets, or canvassers for the same, other
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<br />than religious work, ten dollars ($10). Not transferable.
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<br />5. Agents - Canvassers.
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<br />On all agents not otherwise provided for the license tax
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<br />shall be ten dollars ($10).
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<br />6. Agents Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who pay a license as attorneys at law, the
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<br />tax shall be twenty-five dollars ($25).
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<br />7. Agents - Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall be
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<br />ten dollars ($10).
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<br />8. Agents - Labor.
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<br />On every labor agent engaged in hiring labor (all business
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<br />to be transacted in his office, except by written or telephonic
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<br />communication) the license tax shall be $25.
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<br />If the business is transacted at any other place in the city
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<br />outside of such office, the license tax shall be $500.
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<br />9. Agents - Musical Instruments.
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<br />On every person acting as agent for selling pianos, melo-
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<br />dians, parlor organs or other musical instruments, thirty-
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<br />five dollars ($35).
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<br />10. Agents - Non-Resident Fertilizer Companies.
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<br />Every person acting as agent for the sale in this city of
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<br />fertilizers manufactured by non-resident fertilizing com-
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<br />panies, whether selling on commission or for other consider-
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<br />ation, shall pay a specific license tax of twenty-five dollars
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<br />($25) per annum for each company represented.
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<br />11. Agents - Real Estate Salesmen for Real Estate Agents.
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<br />A real estate agent shall pay the sum of $50 per annum.
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<br />A real estate salesman operating for, with or under a real
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<br />estate agent shall pay the sum of $10.00.
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<br />Provided however that as to firms or corporations paying
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<br />a license as a real estate agent under this section only one
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<br />person may operate under the license tax paid by such firm
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<br />or corporation. All other persons operating as a real estate
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<br />salesman for, with or under such firm or corporation as
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<br />salesman shall pay a license tax as real estate salesman re-
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<br />gardless of whether they be members of such firm or officers
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<br />of such corporation or not.
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<br />A real estate agent within the meaning of this section is
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<br />any person, firm or corporation who or which for compensa-
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<br />tion or valuable consideration, sells or offers for sale, buys or
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<br />offers to buy, or negotiates the purchase or sale or exchange
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<br />of real estate, or who shall lease or offer to lease, or rents
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<br />or offers to rent any real estate or improvements there-
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<br />on for others. A real estate salesman within the meaning of
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<br />this section is any person who for valuable consideration,
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<br />sells or offers for sale, buys or offers to buy or negotiates the
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<br />purchase or sale or exchange of real estate or who leases or
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<br />offers to lease or rents or offers to rent any real estate or the
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<br />improvement thereon for others, for, with or under a real
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<br />estate agent regardless of whether he receives as his com-
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<br />pensation a salary or a portion of the commissions earned in
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<br />such transaction. Provided, however, that a person, firm or
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<br />corporation, who leases, or offers to lease property only shall
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<br />pay $25.00.
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<br />12. Agents Sewing Machines.
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<br />On every license to a person or firm, other than a regular
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<br />licensed merchant or sewing machine agent, as provided in
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<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
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<br />ing machines, and accessories, the tax shall be twenty-five
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<br />dollars ($25).
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<br />It shall be the duty of the Commissioner of the Revenue to
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<br />require of any person or firm selling or offering to sell sew-
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<br />ing machines and accessories that the agent's certificate
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<br />granted by the Auditor of the State, as provided for in the
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<br />Tax Laws of Virginia, shall be provided for his inspection.
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<br />13. Agents - Stocks, Bonds, Notes or Bills.
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<br />On every agent for the sale of stocks, bonds, notes, or
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<br />bills, residing or doing business in or keeping an office in
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<br />this City $100.00.
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<br />14. Architects.
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<br />See § 15.
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<br />15. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
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<br />veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
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<br />and Public Accountants, etc.
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<br />The specific license tax on every resident or non-resident
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<br />attorney-at-law, physician, dentist, architect, civil, mechani-
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<br />cal, or electrical engineer, surveyor, tree surgeon, optician,
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<br />oculist, veterinary surgeon, osteopath, chiropractor, porop-
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<br />athy, manipulative surgeon or any other practitioner of the
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<br />art of healing and public accountants having an office or
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<br />carrying on business or practicing their art or profession in
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<br />this city shall be twenty-five dollars ($25), and in addition
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<br />thereto 1/2 of 1% (one-half of one per centum) of the gross
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<br />receipts, fees or commissions for the preceding license year
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<br />in excess of $2,500.00. The gross receipts of any firm shall,
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<br />for the purpose of this section, be considered equally divided
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<br />among the members and associates of said firm required to
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<br />secure licenses hereunder.
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<br />All persons who for compensation shall furnish plans and
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<br />specifications for the erection or improvements of buildings
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<br />shall be deemed architects, and all persons who examine or
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<br />measure the eyes for the purpose of fitting optical glasses to
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<br />them shall be deemed opticians within the meaning of this
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<br />section. No such license shall be issued for less than twenty-
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<br />five dollars ($25).
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<br />Licenses under this section are not transferable.
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<br />16. Auctioneers - General.
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<br />On every general auctioneer, sixty dollars ($60), whether
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<br />he receives any compensation for his services or not. Under
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<br />this license a person may sell any goods, wares, merchandise,
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<br />or other things, including real estate, for the sale of which
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<br />by an auctioneer, no further license is elsewhere required.
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<br />Not transferable.
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<br />17. Auctioneers - Live Stock.
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<br />Every person, firm or corporation engaged in the auction-
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<br />ing of livestock in the City shall pay therefor a specific
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<br />license tax of $75.00.
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<br />18. Auction Sales.
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<br />Every person or firm who shall bring into this city from
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<br />any place beyond its limits a stock of goods of any kind and
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<br />remain here temporarily selling the same, at wholesale or re-
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<br />tail and either at public auction or privately, shall pay there-
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<br />for a specific license tax of five hundred dollars ($500).
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<br />Not transferable.
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<br />19. Auto Repair Shop.
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<br />Any person, firm or corporation engaged in the business
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<br />of repairing, painting, upholstering or renewing autos, auto
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<br />trucks, busses, trailers, not owned or leased by him, or any
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<br />part or parts thereof, shall for one or all said businesses
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