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294 <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, <br />L� <br />1 <br />1 <br />1 <br />1 <br />