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<br />S. Agents-Labww,
<br />16. Auctioneers -General.
<br />On every labor agent engaged in hiring labor (all business
<br />On every general auctioneer, sixty dollars ($60), whether
<br />to be transacted in his office, except by written or telephonic
<br />he receives any compensation for his services or not. Under
<br />communication) the license tax shall be $25.
<br />this license a person may sell any goods, wares, merchandise,
<br />If the business is transacted at any other place in the city
<br />or other things, including real estate, for the sale of which
<br />.
<br />outside of such office, the license tax shall be $500.
<br />by an auctioneer, no further license is elsewhere required.
<br />9. AgentsMusicalInstruments.
<br />Not transferable.
<br />On every person acting as agent for selling pianos, melo-
<br />17. Auctioneers -Live Stock.
<br />dians, parlor organs or other musical instruments, thirty-
<br />five dollars ($35).
<br />Every person, firm or corporation engaged in the auction-
<br />ing of livestock in the City shall pay therefor a specific
<br />10. Agents -Non -Resident Fertilizer Companies.
<br />license tax of $75.00.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing com-
<br />18. Auction Sales.
<br />panies, whether selling on commission or for other consider-
<br />Every person or firm who shall bring into this city from
<br />ation, shall pay a specific license tax of twenty-five dollars
<br />any place beyond its limits a stock of goods of any kind and
<br />($25) per annum for each company represented.
<br />remain here temporarily selling the same, at wholesale or re -
<br />11. Agents -Real Estate -Salesmen for Real Estate Agents.
<br />tail and either at public auction or privately, shall pay there -
<br />'
<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 />for a specific license tax of five hundred dollars ($500).
<br />Not transferable.
<br />estate agent shall pay the sum of $10.00.
<br />19. Auto Repair Shop.
<br />Provided however that as to firms or corporations paying
<br />Any person, firm or corporation engaged in the business
<br />a license as a real estate agent under this section only one
<br />of repairing, painting, upholstering or renewing autos, auto
<br />person may operate under the license tax paid by such firm
<br />trucks, busses, trailers, not owned or leased by him, or any
<br />or corporation. All other persons operating as a real estate
<br />part or parts thereof, shall for one or all said businesses
<br />salesman for, with or under such firm or corporation as
<br />when conducted in the same place of business, pay a specific
<br />salesman shall pay a license tax as real estate salesman re-
<br />license tax of twenty-five dollars ($25).
<br />gardless of whether they be members of such firm or officers
<br />of such corporation or not.
<br />20. Auto Washing Establishments.
<br />A real estate agent within the meaning of this section is
<br />Where not run as part of a garage, auto repair shop or
<br />any person, firm or corporation who or which for compensa-
<br />gasoline filling station a license tax of $25 shall be charged.
<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 />21. Baby Racks and Other Games.
<br />of real estate, or who shall lease or offer to lease, or rents
<br />Every person conducting a baby rack, knife rack, or like
<br />or offers to rent any real estate or improvements there-
<br />game of chance not prohibited by law, shall pay on each
<br />on for others. A real estate salesman within the meaning of
<br />game a specific license tax of twenty-five dollars ($25) per
<br />this section is any .person who for valuable consideration,
<br />day.
<br />sells or offers for sale, buys or offers to buy or negotiates the
<br />22. Bakers.
<br />purchase or sale or exchange of real estate or who leases or
<br />(a) On each and every person, firm or corporation, who
<br />offers to lease or rents or offers to rent any real estate or the
<br />shall conduct a bakery or manufacturing confectionery sell -
<br />improvement tHereon for others, for, with or under a real
<br />ing the majority of the products thereof at wholesale $100.
<br />estate agent regardless of whether he receives as his com-
<br />(b) On each and every person, firm or corporation, who
<br />pensation a salary or a portion of the commissions earned in
<br />shall conduct a bakery or manufacturing confectionery, sell
<br />such transaction. Provided, however, that a person, firm or
<br />ing the majority of the products thereof at retail, $25.00.
<br />corporation, who leases, or offers to lease property only shall
<br />(c) On each and every person who shall bake at his resi-
<br />pay $25.00.
<br />dente only, without bakery ovens and sell the products
<br />12. Agen:s-Sewing Machines.
<br />thereof for resale only, $10.00.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />23. Barbers.
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
<br />On every license to a barber shop the tax shall be $7.50
<br />ing machines, and accessories, the tax shall be twenty-five
<br />for each chair.
<br />dollars ($25).
<br />It shall be the duty of the Commissioner of the Revenue to
<br />24. Beer -Wine -Spirits -Alcohol More than 3.2%.
<br />require of any person or firm selling or offering to sell sew-
<br />On every person producing or handling for sale any bev-
<br />ing machines and accessories that the agent's certificate
<br />erage, as defined and permitted by an Act of the General
<br />granted by the Auditor of the State, as provided for in the
<br />Assembly of Virginia, approved March 7, 1934, and amend -
<br />Tax Laws of Virginia, shall be provided for his inspection.
<br />ments thereto, entitled "Alcohol Beverage Control Act",
<br />13. Agents Stocks, Bonds, Notes or Bills.
<br />the annual license tax shall be as follows:
<br />On every agent for the sale of stocks, bonds, notes, or
<br />For each Distillers License, for the manufacture of
<br />bills, residing or doing business in or keeping an office in
<br />more than 5000 gallons..............................................$500.00
<br />this City $100.00.
<br />For each Winery License for the manufacture of
<br />14. Architects.
<br />more than 5000 gallons .............................................. 200.00
<br />See § 15.
<br />For each Brewery License ............................................ 500.00
<br />For each Bottlers License .............................................. 50.00
<br />1S. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
<br />For each Wholesale Beer License .................................. 50.00
<br />veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
<br />For each Wholesale Wine Distributors License.......... 30.00
<br />and Public Accountants, etc.
<br />For each Wholesale Druggists License ........................ 10.00
<br />The specific license tax on every resident or non-resident
<br />For each Retail Beer on -premises license .................... 20.00
<br />attorney-at-law, physician, dentist, architect, civil, mechani-
<br />For each Retail off -premises license ............................ 10.00
<br />cal, or electrical engineer, surveyor, tree surgeon, optician,
<br />For each Retail Beer on -and -off -premises license...... 30.00
<br />oculist, veterinary surgeon, osteopath, chiropractor, porop-
<br />For each Retail Beer on and Beer and Wine off-
<br />athay, manipulative surgeon or any other practitioner of the
<br />premises license.......................................................... 40.00
<br />art of healing and public accountants having an office or
<br />For each Retail Wine and Beer on -premises license.. 30.00
<br />carrying on business or practicing their art or profession in
<br />For each Retail Wine and Beer off -premises license 20.00
<br />this city shall be twenty-five dollars ($25), and in addition
<br />For each Retail Wine and Beer on -and -off premises
<br />'
<br />thereto 1/3 of 1% (one-half of one per centum) of the gross
<br />receipts, fees or commissions for the preceding license year
<br />..........................................................................
<br />license50.00
<br />For each Retail Wine and Beer on and Beer off -
<br />in excess of $2,500.00. The gross receipts of any firm shall,
<br />premises license........................................................ 40.00
<br />for the purpose of this section, be considered equally divided
<br />For each Retail Druggists License ................................ 10.00
<br />among the members and associates of said firm required to
<br />The above licenses shall not be in lieu of Merchants'
<br />secure licenses hereunder.
<br />license herein provided for.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvements of buildings
<br />25• Bill Posters•
<br />shall be deemed architects, and all persons who examine or
<br />Each bill poster shall pay a license tax of forty dollars
<br />measure the eyes for the purpose of fitting optical glasses to
<br />($40). All persons who post notices, bills and labels for com-
<br />them shall be deemed opticians within the meaning of this
<br />pensation, shall be construed as bill posters. Any person
<br />section. No such license shall be issued for less than twenty-
<br />taking out this license may have the privilege of distribut-
<br />five dollars ($25).
<br />ing advertisements as defined in § 2.
<br />Licenses under this section are not transferable.
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