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<br />37. Chiropodists, etc.
<br />Every chiropodist, masseur, manicurist, hair dresser or
<br />beauty specialist shall pay a specific license tax of $10 per
<br />annum for each operator. The term operator shall include
<br />any employee who engages in giving any beauty treatments
<br />regardless of whether they have a certificate or not. Not
<br />transferable.
<br />38. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />business of publishing or distributing a directory commonly
<br />known as a city directory having an office or representative
<br />or making contract for work or soliciting for work in the
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />dollars ($25.00).
<br />39. Civil Engineers.
<br />See § 15.
<br />40. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning
<br />and/or pressing establishment shall pay a specific license tax
<br />of twenty dollars ($20.00) per annum, except that where
<br />the machinery used is operated by any other power than by
<br />hand the tax shall be seventy-five dollars ($75.00) per an-
<br />num.
<br />41. Cold Storage Plants.
<br />Every person, firm, or corporation operating a cold stor-
<br />age plant for some purpose other than his own shall pay for
<br />the storage privilege only a license tax of fifty dollars
<br />($50.00) per annum for each fifty thousand (50,000) cubic
<br />feet capacity or major fraction thereof, provided, that in no
<br />case shall any such license tax exceed $150.00.
<br />42. Common Criers.
<br />On every license to a common crier the tax shall be
<br />twenty-five dollars ($25.00), and he may sell under this
<br />license, fowl, butter, fresh fish, fresh vegetables, fruit or
<br />articles of like perishable nature.
<br />43. Contractors.
<br />Every contractor for the privilege of transacting business
<br />shall pay a license tax to be ascertained in the following
<br />manner:
<br />If the gross amount of all orders or contracts for work
<br />done in the State aggregate one thousand dollars or less, he
<br />shall pay the sum of ten dollars, and he shall pay one dollar
<br />additional on each one thousand dollars in excess of the first
<br />one thousand dollars and to the amount of fifteen thousand
<br />dollars, and he shall pay fifty cents additional on each one
<br />thousand dollars on all orders or contracts in excess of fif-
<br />teen thousand dollars; which such sums shall be assessed
<br />and collected as provided for by the tax laws of the State of
<br />Virginia, applicable to contractors except as otherwise here-
<br />in provided.
<br />44. Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or optic-
<br />ian shall pay a specific license tax of twenty dollars ($20)
<br />per month. Not transferable.
<br />45. Creamery.
<br />Each person, firm or corporation manufacturing butter
<br />for sale shall pay a specific license tax of $75 per annum.
<br />Not transferable.
<br />46. Credit Unions.
<br />A credit union which makes loans only to its stockholders
<br />or members shall pay an annual City license tax as follows:
<br />Five dollars ($5.00) where the actual paid in capital is
<br />not in excess of fifteen thousand dollars ($15,000.00) ; ten
<br />dollars ($10.00) where the actual paid in capital is over fif-
<br />teen thousand dollars ($15,000.00) and not in excess of
<br />twenty thousand dollars ($20,000.00) ; fifteen dollars ($15.-
<br />00) where the actual paid in capital is over twenty thousand
<br />dollars ($20,000.00) and not in excess of fifty thousand dol-
<br />lars ($50,000.00) ; twenty-five dollars ($25.00) where the
<br />actual paid in capital is over fifty thousand dollars ($50,-
<br />000.00) and not in excess of one hundred thousand dollars
<br />($100,000.00) ; and an additional sum of two dollars ($2.00)
<br />per thousand for each one thousand dollars ($1,000.00) of
<br />actual paid in capital in excess of one hundred thousand
<br />dollars ($100,000.00).
<br />47. Dance Halls.
<br />On every license to a person or firm to conduct a dance
<br />hall in which dancing is to be allowed, where an admission
<br />fee is charged or a charge is made for participating in such
<br />dancing, the tax shall be $50, and no such license shall be
<br />granted until such person or persons shall have secured the
<br />consent of the Mayor, who shall satisfy himself that the per-
<br />son or persons applying are proper persons to conduct such
<br />hall, and that the location is suitable for such purpose, and
<br />it is further provided that any such dance hall shall be sub-
<br />ject to such rules and regulations as are now or may here-
<br />after be prescribed by the Council. Not transferable.
<br />48. Dagaerrean and Photographic Artists and Canvassers for Copying
<br />Pictures.
<br />The license tax on any person engaged in business as a
<br />daguerrean or photographic artist, shall be thirty dollars
<br />($30). All persons canvassing this city for copying pic-
<br />tures of any description shall pay a license tax of fifty dol-
<br />lars ($50). Any itinerant daguerrean or photographic artist,
<br />or any person taking orders in this city on the ticket or
<br />other plan for photographs to be delivered or furnished
<br />by photographers shall pay a license tax of fifty dollars
<br />($50), provided, that said license shall not be required of
<br />persons taking orders for photographs licensed by this City
<br />and having a fixed place of business in this City.
<br />49. Dealers in Pistols, Dirks, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks or
<br />bowie knives without having first procured a license there-
<br />for.
<br />Every person, firm or corporation engaged in the business
<br />of selling pistols, dirks, or bowie knives, or who shall here-
<br />after engage in such business, shall pay for the privilege of
<br />transacting said business a specific license tax of twenty dol-
<br />lars ($20), and no such license shall be issued for any less
<br />period than one year nor shall there be any abatement in any
<br />instance of the tax upon such license by reason of the fact
<br />that the person or persons so licensed shall have exercised
<br />such licensed calling for a period of less than one year. Ap-
<br />plicants for license to deal in pistols, dirks and bowie knives
<br />must have the written consent of the Mayor. Dealers must
<br />report all sales to Chief of Police monthly, giving names and
<br />addresses of purchasers.
<br />50. Dentists.
<br />See § 15.
<br />51. Draperies or Braids -Manufacture.
<br />Each person, firm or corporation manufacturing draperies
<br />or braids shall pay a specific license of $75.00 per annum.
<br />52. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay
<br />a specific license tax of ten dollars ($10) per annum. Not
<br />transferable.
<br />53. Electric Fuses -Manufacture.
<br />Each person, firm or corporation manufacturing Electric
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />54. Electric Machines, etc. -Exhibiting.
<br />Every person exhibiting for pay electrical machines for
<br />test strength or weight, or other machines or implements
<br />on the streets or any location, for profit, shall pay a specific
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />ferable.
<br />55. Electricity.
<br />Every person, firm or corporation generating or selling
<br />or offering for sale or delivering electricity for light or pow-
<br />er or heat or any other commercial uses shall pay a license
<br />tax of one half of one per cent. of the gross receipts of such
<br />person, firm or corporation, based upon receipts from such
<br />business during the preceding calendar year. In applying for
<br />such license a statement of such receipts shall be submitted
<br />to the Commissioner of Revenue.
<br />56. Florists.
<br />On every person or firm engaged as a florist, a specific
<br />license tax of twenty-five dollars ($25.00) shall be imposed,
<br />and if they engage in buying and selling, they shall be deem-
<br />ed merchants and shall pay accordingly.
<br />57. Fire Insurance Agencies.
<br />1. There is hereby levied upon each and every person,
<br />partnership, company or corporation which contracts on his,
<br />their, or its account, to issue policies or contracts for or
<br />agreements for fire insurance in addition to such other taxes
<br />as may be paid by them, an annual tax of $1.00 each
<br />$100.00 of gross premiums, except re -insurance premiums,
<br />collected and received by them, less returned premiums,
<br />from fire insurance policies covering property situated with-
<br />in the limits of this City during the preceding calendar year.
<br />2. The Commissioner of Revenue shall forthwith make
<br />request of the Commissioner of Insurance and Banking of
<br />the State of Virginia, and annually thereafter, to furnish
<br />this City with the name of each insurer which has within
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