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<br />under this section for a shorter period than one week. And
<br />such license shall be a personal privilege and only granted
<br />by order of the Mayor, except where conducted in connec-
<br />tion with County Fairs, in which case no tax shall be im-
<br />posed.
<br />69. Hotel.
<br />Any person who keeps a public inn or lodging house of
<br />more than ten bedrooms where transient guests are fed and
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />tion to be engaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one
<br />week at such hotel, but such a house is no less a hotel be-
<br />cause some of its guests put up for longer periods than one
<br />week.
<br />Any person conducting the business of keeping a hotel as
<br />defined in this section shall pay an annual license tax of one
<br />dollar and fifty cents for each bedroom in said hotel.
<br />70. Ice Dealers or Distributors.
<br />A specific tax is hereby imposed on each person, other
<br />than an ice manufacturer, who sells or distributes ice in the
<br />city, of fifty dollars ($50.00).
<br />71. Ice -Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a
<br />license tax of $50.
<br />72. Ice Cream -Manufacture.
<br />(a) On each and every establishment for the manu-
<br />facturing of and selling at wholesale or wholesale and re-
<br />tail, ice cream....................................................................$75.00
<br />(b) On each and every establishment for the manu-
<br />facturing of and selling at retail in his own establish-
<br />ment, ice cream ..... ... - ...................................................$10.00
<br />73. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />lars ($50) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />Where such a dealer engages in buying and selling of
<br />wool, hides or furs, he shall pay a merchants' tax in addition.
<br />74. Laundries.
<br />Every person who operates a laundry shall pay for the
<br />privilege of conducting such business, if it be a laundry
<br />operated other than by hand, in this city, the sum of one
<br />hundred dollars ($100.00).
<br />On every person operating a hand laundry the license tax
<br />shall be $20. But nothing in this section shall be construed
<br />to impose a license tax upon persons who wash bed clothing,
<br />wearing apparel, and so forth, without laundry machinery,
<br />and who do not keep shops or other regular place of busi-
<br />ness for laundry purposes.
<br />75. Laundries -Dry Cleaning -Pressing and Dyeing -Non -Resident.
<br />On every person, firm or corporation (other than a laun-
<br />dry, pressing, dyeing or dry cleaning establishment located
<br />in the City of Charlottesville paying the regular laundry,
<br />dyeing, pressing, or dry cleaning license tax in the City of
<br />Charlottesville) engaged in soliciting general laundry, dye-
<br />ing, pressing, or dry clean work, including towel or linen
<br />service, or the renting or furnishing of towels for compensa-
<br />tion, where said person, firm or corporation does the laun-
<br />dry, dyeing, pressing, or dry cleaning work thereon outside
<br />of the City, or has it done outside of the City $250.00 per
<br />annum.
<br />76. Laundries Supplying Automobile Covers.
<br />On every person engaged in the business of supplying
<br />cloths for temporary protection of automobiles and cleaning
<br />the same there shall be a specific license tax of $50.00.
<br />77. Lightning Rods.
<br />Every person, canvassing for, selling or erecting lightning
<br />rods in this city, other than a regular licensed merchant,
<br />shall pay a specific license tax of twenty-five dollars ($25)
<br />for a year or fractional part thereof. Not transferable.
<br />78. Live Stock Brokers, Dealers in Poultry and Eggs, etc.
<br />Every dealer who shall buy for the purpose of selling, or
<br />who shall sell any of the live stock, poultry, eggs or butter
<br />purchased by him shall pay a specific license tax of $25. This
<br />section shall not apply to dealers who pay a merchants'
<br />license tax.
<br />79. Loans.
<br />On each person, firm or corporation, other than a pawn-
<br />broker, making loans secured by orders on or assignments
<br />of the time or wages of any employee, or making loans se-
<br />cured by chattel mortgages or liens on personal property or
<br />household furniture, there shall be a license tax of $250.00.
<br />Not prorated. Not transferable.
<br />On each person, firm or corporation licensed to do busi-
<br />ness under the provisions of the State Uniform Small Loan
<br />Act there shall be a license tax of $250.00. Not prorated:
<br />Not transferable.
<br />80. Locust Pins -Manufacture.
<br />Each person, firm or corporation manufacturing Locust
<br />Pins shall pay a specific license of $75.00 per annum.
<br />81. Lodging Houses.
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />first room, and $1.00 additional for each room in excess of 1.
<br />Any person who shall furnish for compensation lodging to
<br />travelers or sojourners in any house of ten bedrooms or less
<br />shall be deemed to keep a lodging house.
<br />82. Lunch Counters.
<br />On every person conducting a snack or lunch counter, the
<br />license tax shall be ten dollars ($10.00) per year or two dol-
<br />lars ($2.00) per day. This shall include an operator of a
<br />toasting machine.
<br />83. Machine Shops.
<br />See § 61.
<br />84. Medicines, Salves, etc -Sale of on Sireet.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />tax shall be twenty-five dollars (25$) per day, but no such
<br />license shall be issued except by authority of the Mayor.
<br />Provided that this tax shall not apply to any person paying
<br />merchants' license tax.
<br />85. Merchants -Retail.
<br />Every person, firm or corporation engaged in the business
<br />of a retail merchant shall for each separate place of business
<br />conducted in the City of Charlottesville pay a license tax
<br />on all sales made during the preceding calendar year as
<br />follows:
<br />If the amount of sales shall not exceed $1,000.00 the tax
<br />shall be $10.00.
<br />If the amount of sales exceed $1,000.00 but does not ex-
<br />ceed $2,000.00 the tax shall be $20.00.
<br />On all sales over $2,000.00 and not exceeding $60,000.00
<br />the tax shall be thirty-two cents (32c) on the $100.00 in
<br />excess of $2,000.00.
<br />On all sales over $60,000.00 and not exceeding $100,000.00
<br />the tax shall be twenty cents (20c) on the $100.00 in excess
<br />of $60,000.00.
<br />On all sales in excess of $100,000.00 the tax shall be ten
<br />cents (10c) on the $100.00.
<br />Provided, however, that in computing sales of motor ve-
<br />hicles and motor vehicle tires or tubes, or either, under this
<br />section, the basis shall be as follows:
<br />The amount by which such merchant's sales of motor ve-
<br />hicles and motor vehicle tires and tubes throughout the cal-
<br />endar year 1941 exceeded the amount of such sales of such
<br />merchant throughout the calendar year 1940 plus the
<br />amount of sales of motor vehicles and motor vehicle tires
<br />and tubes which it is estimated such merchant will make
<br />throughout the calendar year 1942, but where the mer-
<br />chant was not licensed through the years 1940 and 1941
<br />the basis shall be the amount of sales of motor vehicles and
<br />motor vehicle tires and tubes which it is estimated such
<br />merchant will make throughout the year 1942. Every esti-
<br />mate made hereunder shall be subject to correction by the
<br />Commissioner of Revenue, and in the case of an underesti-
<br />mate, additional taxes as may be found to be due shall be
<br />assessed on the basis of the true sales.
<br />86. Merchants -Wholesale.
<br />Every person, firm or corporation engaged in the business
<br />of a wholesale merchant shall for each separate place of
<br />business conducted in the City of Charlottesville pay a
<br />license tax on all purchases made during the preceding
<br />calendar year as follows:
<br />If the amount of purchases shall not exceed $1,000.00 the
<br />tax shall be $10.00.
<br />If the amount of purchases exceeds $1,000.00 but does not
<br />exceed $2,000.00 the tax shall be $18.00.
<br />On all purchases over $2,000.00 and less than $3,000.00 the
<br />tax shall be $7.00.
<br />On all purchases over $3,000.00 and less than $10,000.00
<br />the tax shall be seventy cents (70c) on the $100.00 in excess
<br />of $3,000.00.
<br />On all purchases over $10,000.00 and less than $20,000.00,
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