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264
<br />LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within the
<br />City of Charlottesville for twelve months commencing
<br />the first day of May, 1941, and ending the thirtieth day
<br />of April, 1942.
<br />Be it ordained by the Council of the City of Charlottesville
<br />that there shall be an annual license tax assessed and paid
<br />by all persons, firms, or corporations engaged in the differ-
<br />ent occupations, professions, or businesses named in this
<br />ordinance and enumerated below for the year beginning the
<br />first day of May, 1941, and ending the thirtieth day of
<br />April, 1942.
<br />1. Abattoirs.
<br />Every person, firm or corporation operating an abattoir,
<br />or an establishment of like kind at which animals are
<br />slaughtered, shall pay a license tax of $75.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements
<br />for other parties than citizens of Charlottesville shall be
<br />known as advertising distributors, and shall pay an annual
<br />license tax of twenty dollars ($20). By advertising distribu-
<br />tors, it is intended to designate any person who distributes
<br />in the City of Charlottesville, almanacs, pamphlets, or samp-
<br />les of medicines or other merchandise on the streets or from
<br />house to house of said city.
<br />3. Advertising -Loud Speakers on Vehicles
<br />For each vehicle used on the streets of the City for adver-
<br />tising by means of loud speakers, radio, or other mechanical
<br />equipment, there shall be an annual license fee of $100.00,
<br />which license fee shall not be prorated. The payment of
<br />this license fee shall not convey the privilege to the licensee
<br />of producing sound of such volume as to constitute a public
<br />nuisance, and the operation of such equipment shall at all
<br />times be subject to the direction of the Chief of Police.
<br />Permits shall be secured from the Chief of Police before
<br />exercising any privileges granted under this license. Non-
<br />transferable.
<br />on-
<br />transferable.
<br />4. Agents Books.
<br />On every agent for sale of books, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other
<br />than religious work, ten dollars ($10). Not transferable.
<br />S. Agents -Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be ten dollars ($10).
<br />6. Agents Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the
<br />tax shall be twenty-five dollars ($25).
<br />7. Agents -Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be
<br />ten dollars ($10).
<br />8. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all business
<br />to be transacted in his office, except by written or telephonic
<br />communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500.
<br />9. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments, thirty-
<br />five dollars ($35).
<br />10. Agents -Non -Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing com-
<br />panies, whether selling on commission or for other consider-
<br />ation, shall pay a specific license tax of twenty-five dollars
<br />($25) per annum for each company represented.
<br />11. Agents -Real Estate Salesmen for Real Estate Agents.
<br />A real estate agent shall pay the sum of $50 per annum.
<br />A real estate salesman operating for, with or under a real
<br />estate agent shall pay the sum of $10.00.
<br />Provided however that as to firms or corporations paying
<br />a license as a real estate agent under this section only one
<br />person may operate under the license tax paid by such firm
<br />or corporation. All other persons operating as a real estate
<br />salesman for, with or under such firm or corporation as
<br />salesman shall pay a license tax as real estate salesman re-
<br />gardless of whether they be members of such firm or officers
<br />of such corporation or not.
<br />A real estate agent within the meaning of this section is
<br />any person, firm or corporation who or which for compensa-
<br />tion or valuable consideration, sells or offers for sale, buys or
<br />offers to buy, or negotiates the purchase or sale or exchange
<br />of real estate, or who shall lease or offer to lease, or rents
<br />or offers to rent any real estate or improvements there-
<br />on for others. A real estate salesman within the meaning of
<br />this section is any person who for valuable consideration,
<br />sells or offers for sale, buys or offers to buy or negotiates the
<br />purchase or sale or exchange of real estate or who leases or
<br />offers to lease or rents or offers to rent any real estate or the
<br />improvement thereon for others, for, with or under a real
<br />estate agent regardless of whether he receives as his com-
<br />pensation a salary or a portion of the commissions earned in
<br />such transaction. Provided, however, that a person, firm or
<br />corporation, who leases, or offers to lease property only shall
<br />pay $25.00.
<br />12. Agents Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
<br />ing machines, and accessories, the tax shall be twenty-five
<br />dollars ($25).
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sew-
<br />ing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in the
<br />Tax Laws of Virginia, shall be provided for his inspection.
<br />13. Agents -Stocks, Bonds, Notes or Bills.
<br />On every agent for the sale of stocks, bonds, notes, or
<br />bills, residing or doing business in or keeping an office in
<br />this City $100.00.
<br />14. Architects.
<br />See § 15.
<br />15. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
<br />veyo irs, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
<br />and Public Accountants, etc.
<br />The specific license tax on every resident or non-resident
<br />attorney-at-law, physician, dentist, architect, civil, mechani-
<br />cal, or electrical engineer, surveyor, tree surgeon, optician,
<br />oculist, veterinary surgeon, osteopath, chiropractor, porop-
<br />athay, manipulative surgeon or any other practitioner of the
<br />art of healing and public accountants having an office or
<br />carrying on business or practicing their art or profession in
<br />tl+is city shall be twenty-five dollars ($25), and in addition
<br />thereto 1/! of 1 % (one-half of one per centum) of the gross
<br />receipts, fees or commissions for the preceding license year
<br />in excess of $2.500.00. The gross receipts of any firm shall,
<br />for the purpose of this section, be considered equally divided
<br />among the members and associates of said firm required to
<br />secure licenses hereunder.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvements of buildings
<br />shall be deemed architects, and all persons who examine or
<br />measure the eyes for the purpose of fitting optical glasses to
<br />them shall be deemed opticians within the meaning of this
<br />section. No such license shall be issued for less than twenty-
<br />five dollars ($25) .
<br />Licenses under this section are not transferable.
<br />16. Auctioneers -General.
<br />On every general auctioneer, sixty dollars ($60), whether
<br />he receives any compensation for his services or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, including real estate, for the sale of which
<br />by an auctioneer, no further license is elsewhere required.
<br />Not transferable.
<br />17. Auctioneers -Live Stock.
<br />Every person, firm or corporation engaged in the auction-
<br />ing of livestock in the City shall pay therefor a specific
<br />license tax of $75.00.
<br />18. Auction Sales.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or re-
<br />tail and either at public auction or privately, shall pay there-
<br />for a specific license tax of five hundred dollars ($500).
<br />Not transferable.
<br />19. Auto Repair Shop.
<br />Any person, firm or corporation engaged in the business
<br />of repairing, painting, upholstering or renewing autos, auto
<br />trucks, busses, trailers, not owned or leased by him, or any
<br />part or parts thereof, shall for one or all said businesses
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