1941 ORDINANCES - Laserfiche WebLink

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On each person, firm or corporation licensed to do busi- ness under the provisions of the State Uniform Small Loan Act there shall be a license tax of $250.00. Not prorated. Not transferable. 78. Locust Pins - Manufacture. Each person, firm or corporation manufacturing Locust Pins shall pay a specific license of $50.00 per annum. 79. Lodging Houses. Private entertainment (ten rooms or less), tax $5.00 for first room, and $1.00 additional for each room in excess of 1. Any person who shall furnish for compensation lodging to travelers or sojourners in any house of ten bedrooms or less shall be deemed to keep a lodging house. 80. Lunch Counters. On every person conducting a snack or lunch counter, the license tax shall be ten dollars ($10.00) per year or two dol- lars ($2.00) per day. This shall include an operator of a toasting machine. 81. Machine Shops. See § 60. 82. Medicines, Salves, etc. - Sale of on Street. On every such license to carry or sell medicines, salves or liniments, on the streets, alleys, or elsewhere in this city, the tax shall be twenty-five dollars ($25) per day, but no such license shall be issued except by authority of the Mayor. Provided that this tax shall not apply to any person paying merchants' license tax. 83. Merchants Retail. Every person, firm or corporation engaged in the business of a retail merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as follows: If the amount of sales shall not exceed $1,000.00 the tax shall be $10.00. On all sales over $1,000.00 and not exceeding $2,000.00 the tax shall be $10.00. On all sales over $2,000.00 and not exceeding $60,000.00 the tax shall be thirty-two cents (32c) on the $100.00 in excess of $2,000.00. On all sales over $60,000.00 and not exceeding $100,000.00 the tax shall be twenty cents (20c) on the $100.00 in excess of $60,000.00. On all sales in excess of $100,000.00 the tax shall be ten cents (10c) on the $100.00. 84. Merchants - Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $1,000.00 the tax shall be $10.00. On all purchases over $1,000.00 and less than $2,000.00 the tax shall be $8.00. On all purchases over $2,000.00 and less than $3,000.00 the tax shall be $7.00. On all purchases over $3,000.00 and less than $10,000.00 the tax shall be seventy cents (70c) on the $100.00 in excess of $3,000.00. On all purchases over $10,000.00 and less than $20,000.00, the tax shall be sixty cents (60c) on the $100.00 in excess of $10,000.00. On all purchases over $20,000.00 and less than $30,000.00, the tax shall be fifty cents (50c) on the $100.00 in excess of $20,000.00. On all purchases over $30,000.00 and less than $40,000.00, the tax shall be forty cents (40c) on the $100.00 in excess of $30,000.00. On all purchases over $40,000 and less than $50,000.00, the tax shall be thirty cents (30c) on the $100.00 in excess of $40,000.00. On all purchases in excess of $50,000.00 the tax shall be ten cents (10c) on the $100.00. 85. Merchants - Commission - Merchandise Brokers. Every person, firm or corporation buying or selling for another any kind of merchandise except cider on commission shall be deemed a commission merchant. Every person, firm or corporation doing business in this city who orders or solicits orders for, receives or distributes provisions or merchandise including flour, hay or grain ship- ped into this city from points within this state for distribu- tion on account of the shipper, or shipped direct to the buy- er, and participates in the profits ensuing from or accruing out of the sales of such provisions or merchandise, including hay or grain, or receives compensation in any form for his services whether he invoices such sale and collects the money therefor or not shall be deemed to be a merchandise broker. The tax on commission merchants or merchandise brokers shall be fifty dollars ($50.00), provided the commission or compensation did not exceed $1,000.00; but when the com- mission or compensation exceeded $1,000.00, the tax shall be fifty dollars ($50.00) and an additional tax of ten dollars ($10.00) for each $1,000.00 or fraction thereof in excess of $1,000.00. A person, firm or corporation who is both a commission merchant and a merchandise broker shall pay only one tax under this section. 86. Merchants - Tobacco. See § 120. 87. Merchandise Broker. See § 85. 88. Merchandise Shipped in, Sold and Delivered. Every person, firm or corporation, including manufactur- ers or dealers who are not taxed under any other ordinance of this city, who from merchandise shipped into this city for the purpose of sale, shall sell or offer for sale such merchan- dise, or any part thereof, whether the sale or offer for sale be made before or after the arrival of such merchandise in the city, and whether delivery be made at the time of sale or not, shall pay a license tax of $50. 89. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a specific license tax of one hundred dollars ($100.00) per annum. 90. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a specific license tax of twenty-five dollars ($25). 91. Motorcycle and Bicycle Repair Shop. On every motorcycle and bicycle repair shop the license tax shall be ten dollars ($10.00). 92. Moving Picture Shows. For the exhibition or giving of any moving picture show, where the price of admission does not exceed the sum of fifty cents, exclusive of United States admission tax, and where the seating capacity of any such place of amusement is as follows the tax shall be: 600 seats or less ...................................................... $150.00 601 to 900 seats ...................................................... 200.00 901 to 1200 seats .................................................... 250.00 1201 seats and up ................................................... 300.00 Where the admission exceeds fifty cents, exclusive of United States admission tax, the license tax as prescribed in Section 119 shall apply. 93. Musicians - Itinerant. Every itinerant musician performing in the streets of this city, such as organ-grinders, bag-pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. 94. Oculists. See § 15. 95. Opticians. See § 15. 96. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be one hundred dollars ($100) for one year or frac- tional part thereof. Not transferable. 97. Peanut and Popcorn Venders. On street venders of peanuts and popcorn the license tax shall be ten dollars ($10). 98. (a) Peddlers. Any person who shall carry from place to place, any goods, wares, or merchandise, and offer to sell or barter the same, or actually sell or barter the same, shall be deem- ed a peddler, and any person licensed as a peddler may sell any personal property a merchant may sell, or he may ex- change the same for other articles. A peddlers license shall not be transferable, and any per- son so licensed shall endorse his name on said license, and such license shall confer authority to sell within the City of Charlottesville.