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the preceding calendar year received premiums from fire
<br />
<br />insurance policies covering property situated within the
<br />
<br />limits of this City and the amount of such gross premiums,
<br />
<br />except re-insurance premiums collected and received by
<br />
<br />them, less returned premiums, received by each insurer
<br />
<br />from fire insurance policies covering property situated with-
<br />
<br />in the limits of this City during the preceding calendar year.
<br />
<br />3. The tax shall be immediately assessed by the Commis-
<br />
<br />sioner of Revenue based upon the information so furnished
<br />
<br />him by the Commissioner of Insurance and Banking of the
<br />
<br />State of Virginia. The tax shall be collected as other levies
<br />
<br />of this City are collected and all remedies to enforce collec-
<br />
<br />tion of such levies shall apply.
<br />
<br />4. The Treasurer of the City shall be the custodian of the
<br />
<br />taxes so collected and he shall keep the same in a separate
<br />
<br />fund to be shown on his books as the "Firemen's Relief
<br />
<br />Fund", and said fund shall be appropriated and expended
<br />
<br />by the Council for the relief of firemen injured or disabled
<br />
<br />in the discharge of their duties as firemen, or whose dis-
<br />
<br />ability is the result of illness incurred in the discharge of
<br />
<br />their duties as firemen, and for the relief of dependents of
<br />
<br />deceased firemen whose death resulted from injuries or ill-
<br />
<br />ness incurred in the discharge of their duties as firemen, in
<br />
<br />such amounts and upon such terms as may be determined
<br />
<br />by the Council upon presentation of each individual claim.
<br />
<br />58. Flour and Meal Manufacture.
<br />
<br />On every license to a manufacturer of flour or meal, the
<br />
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />
<br />when such manufacturer deals in flour, meal, or other grain
<br />
<br />products other than his own manufacture he shall be requir-
<br />
<br />ed to procure a merchants' license graduated by the amount
<br />
<br />of such purchases.
<br />
<br />59. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune
<br />
<br />telling, palmistry, astrology, or phrenology who shall prac-
<br />
<br />tice the same in this city, shall pay a tax of one hundred
<br />
<br />and fifty dollars ($150.00) per week. Not transferable.
<br />
<br />60. Foundry and Machine Shops.
<br />
<br />On every license to a foundry the tax shall be fifty dollars
<br />
<br />($50). On every license to a machine shop, the tax shall be
<br />
<br />fifty dollars ($50). But if a foundry be conducted in con-
<br />
<br />junction with a machine shop the combined tax shall be one
<br />
<br />hundred dollars ($100).
<br />
<br />61. Fruit Juice - Stand.
<br />
<br />On every stand for the sale of uncarbonated fruit juice
<br />
<br />drinks the license tax shall be $10.00 each for the first three
<br />
<br />stands and $5.00 for each additional stand. This tax shall
<br />
<br />not be required where such stands are operated in connec-
<br />
<br />tion with a soda fountain.
<br />
<br />62. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a furniture upholsterer or repairer the
<br />
<br />tax shall be ten dollars ($10).
<br />
<br />63. Garage.
<br />
<br />Every person who shall keep a garage for storage of auto-
<br />
<br />mobiles shall pay a tax of $25.00 and $0.50 additional for
<br />
<br />each vehicle for the storage capacity of such garage.
<br />
<br />Shops for repairing automobiles, whether conducted in
<br />
<br />connection with a garage or separately, shall be required
<br />
<br />to pay the license tax provided for in Sec. 19.
<br />
<br />64. Garment Manufacture.
<br />
<br />Every person, firm or corporation, manufacturing gar-
<br />
<br />ments shall pay a specific license tax of $50.00.
<br />
<br />65. Gasoline.
<br />
<br />See § 83.
<br />
<br />66. Gasoline and Other Petroleum Products.
<br />
<br />Any person, firm or corporation whose storage tanks are
<br />
<br />located outside of the corporate limits of the city who trans-
<br />
<br />ports gasoline or other petroleum products of like nature on
<br />
<br />or through the streets of this city for sale or delivery to
<br />
<br />wholesale or retail merchants for resale in this city shall
<br />
<br />pay a license tax for the privilege of doing such business in
<br />
<br />this city, the same to be graduated by the amount of sales or
<br />
<br />delivered price made by him or it of such commodities sold
<br />
<br />or delivered in this City during the next preceding year, or,
<br />
<br />in the case of starting business during the year, the esti-
<br />
<br />mated amount of sales which will be so made during the bal-
<br />
<br />ance of the license year, the amount to be paid to be the same
<br />
<br />as that required of a retail merchant.
<br />
<br />This section shall not apply to a person, firm, or corpora-
<br />
<br />tion who or which has paid or is assessable a business license
<br />
<br />under some other section of this ordinance.
<br />
<br />67. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry-Go-Round,
<br />
<br />Ferris wheel or other like amusement, the tax shall be
<br />
<br />fifty dollars ($50.00) per week and no license shall be issued
<br />
<br />under this section for a shorter period than one week. And
<br />
<br />such license shall be a personal privilege and only granted
<br />
<br />by order of the Mayor, except where conducted in connec-
<br />
<br />tion with County Fairs, in which case no tax shall be im-
<br />
<br />posed.
<br />
<br />68. Hotels.
<br />
<br />Any person who keeps a public inn or lodging house of
<br />
<br />more than ten bedrooms where transient guests are fed and
<br />
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />
<br />tion to be engaged in the business of keeping a hotel.
<br />
<br />A transient guest is one who put up for less than one
<br />
<br />week at such hotel, but such a house is no less a hotel be-
<br />
<br />cause some of its guests put up for longer periods than one
<br />
<br />week.
<br />
<br />Any person conducting the business of keeping a hotel as
<br />
<br />defined in this section shall pay an annual license tax of one
<br />
<br />dollar and fifty cents for each bedroom in said hotel.
<br />
<br />69. Ice Dealers or Distributors.
<br />
<br />A specific tax is hereby imposed on each person, other
<br />
<br />than an ice manufacturer, who sells or distributes ice in the
<br />
<br />city, of fifty dollars ($50.00).
<br />
<br />70. Ice Manufacture.
<br />
<br />Every person, firm or corporation manufacturing ice for
<br />
<br />sale, or dealing in ice imported into this city, shall pay a
<br />
<br />license tax of $50.
<br />
<br />71. Ice Cream - Manufacture.
<br />
<br />(a) On each and every establishment for the manu-
<br />
<br />facturing of and selling at wholesale or wholesale and re-
<br />
<br />tail, ice cream ................................................................. $75.00
<br />
<br />(b) On each and every establishment for the manu-
<br />
<br />facturing of and selling at retail in his own establish-
<br />
<br />ment, ice cream ............................................................... $10.00
<br />
<br />72. Junk Dealers.
<br />
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />
<br />lars ($50) and on every person who shall engage in the busi-
<br />
<br />ness of buying junk or other matter for a junk dealer or for
<br />
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />
<br />Where such a dealer engages in buying and selling of
<br />
<br />wool, hides or furs, he shall pay a merchants' tax in addition.
<br />
<br />73. Laundries.
<br />
<br />Every person who operates a laundry shall pay for the
<br />
<br />privilege of conducting such business, if it be a laundry
<br />
<br />operated other than by hand, in this city, the sum of one
<br />
<br />hundred dollars ($100.00).
<br />
<br />On every person operating a hand laundry the license tax
<br />
<br />shall be $20. But nothing in this section shall be construed
<br />
<br />to impose a license tax upon persons who wash bed clothing,
<br />
<br />wearing apparel, and so forth, without laundry machinery,
<br />
<br />and who do not keep shops or other regular place of busi-
<br />
<br />ness for laundry purposes.
<br />
<br />74. Laundries Dry Cleaning - Pressing and Dyeing - Non-Resident.
<br />
<br />On every person, firm or corporation (other than a laun-
<br />
<br />dry, pressing, dyeing or dry cleaning establishment located
<br />
<br />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 />75. 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 />76. 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 livestock, 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 />77. 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 $250.00.
<br />
<br />Not prorated. Not transferable.
<br />
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