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the tax shall be sixty cents (60c) on the $100.00 in excess of
<br />88. Merchants Tobacco.
<br />See § 122.
<br />89. Merchandise Broker.
<br />See § 87.
<br />90. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufactur-
<br />ers or dealers who are not taxed under any other ordinance
<br />of this city, who ship merchandise into this city to a definite
<br />storage place for the purpose of sale, and sell or offer for
<br />sale such merchandise, or any part thereof, whether the sale
<br />or offer for sale be made before or after the arrival of such
<br />merchandise in the city, and whether delivery be made at
<br />the time of sale or not, shall pay a license tax of $100.00.
<br />91. Milk Depot.
<br />Every person, firm or corporation buying and selling
<br />sweet milk shall pay a specific license tax of one hundred
<br />dollars ($100.00) per annum.
<br />92. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the
<br />business of making or selling tombstones, monuments, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25).
<br />93. Motorcycle and Bicycle Repair Shop.
<br />On every motorcycle and bicycle repair shop the license
<br />tax shall be ten dollars ($10.00).
<br />$10,000.00.
<br />On all purchases over $20,000.00 and less than $30,000.00,
<br />the tax shall be fifty cents (50c) on the $100.00 in excess of
<br />$20,000.00.
<br />On all purchases over $30,000.00 and less than $40,000.00,
<br />the tax shall be forty cents (40c) on the $100.00 in excess of
<br />$30,000.00.
<br />On all purchases over $40,000.00 and less than $50,000.00,
<br />the tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $40,000.00.
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />'
<br />ten cents (10c) on the $100.00.
<br />87. Me-chants—Commission—Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for
<br />another any kind of merchandise except cider on commission
<br />shall be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this
<br />city who orders or solicits orders for, receives or distributes
<br />provisions of merchandise including flour, hay or grain ship-
<br />ped into this city from points within this state for distribu-
<br />tion on account of the shipper, or shipped direct to the buy-
<br />er, and participates in the profits ensuing from or accruing
<br />out of the sales of such provisions or merchandise, including
<br />hay or grain, or receives compensation in any form for his
<br />services whether he invoices such sale and collects the money
<br />therefor or not shall be deemed to be a merchandise broker.
<br />The tax on commission merchants or merchandise brokers
<br />shall be fifty dollars ($50.00), provided the commission or
<br />compensation did not exceed $1,000.00; but when the com-
<br />mission or compensation exceeded $1,000.00, the tax shall be
<br />fifty dollars ($50.00) and an additional tax of ten dollars
<br />($10.00) for each $1,000.00 or fraction thereof in excess of
<br />$1,000.00.
<br />A person, firm or corporation who is both a commission
<br />merchant and a merchandise broker shall pay only one tax
<br />under this section.
<br />88. Merchants Tobacco.
<br />See § 122.
<br />89. Merchandise Broker.
<br />See § 87.
<br />90. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufactur-
<br />ers or dealers who are not taxed under any other ordinance
<br />of this city, who ship merchandise into this city to a definite
<br />storage place for the purpose of sale, and sell or offer for
<br />sale such merchandise, or any part thereof, whether the sale
<br />or offer for sale be made before or after the arrival of such
<br />merchandise in the city, and whether delivery be made at
<br />the time of sale or not, shall pay a license tax of $100.00.
<br />91. Milk Depot.
<br />Every person, firm or corporation buying and selling
<br />sweet milk shall pay a specific license tax of one hundred
<br />dollars ($100.00) per annum.
<br />92. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting the
<br />business of making or selling tombstones, monuments, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25).
<br />93. Motorcycle and Bicycle Repair Shop.
<br />On every motorcycle and bicycle repair shop the license
<br />tax shall be ten dollars ($10.00).
<br />295
<br />97. Opticians.
<br />See § 15.
<br />98. Pawnbrokers.
<br />On every license to a pawnbroker the specific license tax
<br />shall be one hundred dollars ($100) for one year or frac-
<br />tional part thereof. Not transferable.
<br />99. Peanut and Popcorn Venders.
<br />On street venders of peanuts and popcorn the license tax
<br />shall be ten dollars ($10).
<br />100. (a) Peddlers.
<br />Any person who shall carry from place to place, any
<br />goods, wares, or merchandise, and offer to sell or barter
<br />the same, or actually sell or barter the same, shall be deem-
<br />ed a peddler, and any person licensed as a peddler may sell
<br />any personal property a merchant may sell, or he may ex-
<br />change the same for other articles.
<br />A peddlers license shall not be transferable, and any per-
<br />son so licensed shall endorse his name on said license, and
<br />such license shall confer authority to sell within the City of
<br />Charlottesville.
<br />Any peddler who shall peddle for sale or sell or barter
<br />without a license shall be guilty of a misdemeanor and on
<br />conviction thereof shall be fined not less than twenty-five
<br />dollars, and not more than one hundred dollars for each
<br />offense; and any person selling or offering to sell as a ped-
<br />dler shall exhibit his license on demand of any citizen of this
<br />city; and upon his failure or refusal to do so he shall be sub-
<br />ject to the penalties for peddling without a license.
<br />All persons who do not keep a regular place of business
<br />(whether it be a house or a vacant lot, or elsewhere), open
<br />at all times in regular business hours and at the same place,
<br />who shall offer for sale goods, wares and merchandise, shall
<br />be deemed peddlers under this section. All persons who keep
<br />a regular place of business, open at all times in regular busi-
<br />ness hours and at the same place, who shall elsewhere than
<br />at such regular place of business, personally, or through
<br />their agent, offer for sale or sell, and at the time of such
<br />offering for sale, deliver goods, wares and merchandise,
<br />shall also be deemed peddlers as above, but this section shall
<br />not apply to those who sell or offer for sale in person or by
<br />their employees, ice, wood, meats, milk, butter, eggs, poul-
<br />try, fish, oysters, game, vegetables, fruits, or other family
<br />supplies of a perishable nature grown or produced by them
<br />and not purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of
<br />Charlottesville, there shall be paid one hundred dollars for
<br />each person so engaged or employed in the City of Char-
<br />lottesville, when he travels on foot, and when he peddles oth-
<br />erwise than on foot, the tax shall be two hundred dollars,
<br />except that tax on peddlers of ice, wood, meat, milk, butter,
<br />eggs, poultry, fish, oysters, game, vegetables, fruits or other
<br />family supplies of a perishable nature not grown or pro-
<br />duced by them, shall be fifty dollars for each vehicle used
<br />in such peddling in the City of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have con-
<br />spicuously displayed thereon the name of the peddler using
<br />the same, together with the street and number, city and
<br />state of his residence.
<br />Nothing in this section shall be construed to require of
<br />any farmer a peddler's license for the privilege of selling or
<br />peddling farm products, wood, or charcoal grown or pro-
<br />duced by him.
<br />Every license issued under this section shall expire on the
<br />thirtieth day of April of each year. No license issued under
<br />this section shall be prorated.
<br />The license taxes imposed by this subsection shall not
<br />apply to any peddler who is covered by subsection (b) of
<br />this section, and who sells to licensed dealers or retailers
<br />only.
<br />100. (b) Peddlo.s of Goods, Wares or Merchandise Who Sell to Licen-
<br />sed Dealers.
<br />There is hereby imposed an annual city license tax on
<br />every person, firm and corporation, (other than a distribu-
<br />tor and/or vendor of motor vehicle fuels and petroleum pro-
<br />ducts, tobacco, or seafood, a farmer, a farmers' cooperative
<br />association, a producer, or a manufacturer taxable on capi-
<br />tal by the State of Virginia, or a distributor of manufactur-
<br />ed goods paying a State license tax on his purchases), who
<br />or which peddles goods, wares, and merchandise by selling
<br />and delivering the same at the same time to licensed dealers
<br />or retailers at other than a definite place of business oper-
<br />ated by the seller.
<br />The annual city license tax hereby imposed, as aforesaid,
<br />on every such person, firm or corporation, peddling, as
<br />aforesaid, is in the sum of one hundred dollars, for each
<br />94. Moving Picture Shows.
<br />For the exhibition or giving of any moving picture show,
<br />where the price of admission does not exceed the sum of
<br />fifty cents, exclusive of United States admission tax, and
<br />where the seating capacity of any such place of amusement
<br />is as follows the tax shall be:
<br />600 seats or less ......................................................$150.00
<br />601 to 900 seats ...................................................... 200.00
<br />901 to 1200 seats .................................................... 250.00
<br />1201 seats and up .................................................... 300.00
<br />Where the admission exceeds fifty cents, exclusive of
<br />'
<br />United States admission tax, the license tax as prescribed
<br />in Section 121 shall apply.
<br />95. Musicians --Itinerant.
<br />Every itinerant musician performing in the streets of
<br />this city, such as organ -grinders, bag -pipe blowers, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25)
<br />per day.
<br />96. Oculists.
<br />See § 15.
<br />295
<br />97. Opticians.
<br />See § 15.
<br />98. Pawnbrokers.
<br />On every license to a pawnbroker the specific license tax
<br />shall be one hundred dollars ($100) for one year or frac-
<br />tional part thereof. Not transferable.
<br />99. Peanut and Popcorn Venders.
<br />On street venders of peanuts and popcorn the license tax
<br />shall be ten dollars ($10).
<br />100. (a) Peddlers.
<br />Any person who shall carry from place to place, any
<br />goods, wares, or merchandise, and offer to sell or barter
<br />the same, or actually sell or barter the same, shall be deem-
<br />ed a peddler, and any person licensed as a peddler may sell
<br />any personal property a merchant may sell, or he may ex-
<br />change the same for other articles.
<br />A peddlers license shall not be transferable, and any per-
<br />son so licensed shall endorse his name on said license, and
<br />such license shall confer authority to sell within the City of
<br />Charlottesville.
<br />Any peddler who shall peddle for sale or sell or barter
<br />without a license shall be guilty of a misdemeanor and on
<br />conviction thereof shall be fined not less than twenty-five
<br />dollars, and not more than one hundred dollars for each
<br />offense; and any person selling or offering to sell as a ped-
<br />dler shall exhibit his license on demand of any citizen of this
<br />city; and upon his failure or refusal to do so he shall be sub-
<br />ject to the penalties for peddling without a license.
<br />All persons who do not keep a regular place of business
<br />(whether it be a house or a vacant lot, or elsewhere), open
<br />at all times in regular business hours and at the same place,
<br />who shall offer for sale goods, wares and merchandise, shall
<br />be deemed peddlers under this section. All persons who keep
<br />a regular place of business, open at all times in regular busi-
<br />ness hours and at the same place, who shall elsewhere than
<br />at such regular place of business, personally, or through
<br />their agent, offer for sale or sell, and at the time of such
<br />offering for sale, deliver goods, wares and merchandise,
<br />shall also be deemed peddlers as above, but this section shall
<br />not apply to those who sell or offer for sale in person or by
<br />their employees, ice, wood, meats, milk, butter, eggs, poul-
<br />try, fish, oysters, game, vegetables, fruits, or other family
<br />supplies of a perishable nature grown or produced by them
<br />and not purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of
<br />Charlottesville, there shall be paid one hundred dollars for
<br />each person so engaged or employed in the City of Char-
<br />lottesville, when he travels on foot, and when he peddles oth-
<br />erwise than on foot, the tax shall be two hundred dollars,
<br />except that tax on peddlers of ice, wood, meat, milk, butter,
<br />eggs, poultry, fish, oysters, game, vegetables, fruits or other
<br />family supplies of a perishable nature not grown or pro-
<br />duced by them, shall be fifty dollars for each vehicle used
<br />in such peddling in the City of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have con-
<br />spicuously displayed thereon the name of the peddler using
<br />the same, together with the street and number, city and
<br />state of his residence.
<br />Nothing in this section shall be construed to require of
<br />any farmer a peddler's license for the privilege of selling or
<br />peddling farm products, wood, or charcoal grown or pro-
<br />duced by him.
<br />Every license issued under this section shall expire on the
<br />thirtieth day of April of each year. No license issued under
<br />this section shall be prorated.
<br />The license taxes imposed by this subsection shall not
<br />apply to any peddler who is covered by subsection (b) of
<br />this section, and who sells to licensed dealers or retailers
<br />only.
<br />100. (b) Peddlo.s of Goods, Wares or Merchandise Who Sell to Licen-
<br />sed Dealers.
<br />There is hereby imposed an annual city license tax on
<br />every person, firm and corporation, (other than a distribu-
<br />tor and/or vendor of motor vehicle fuels and petroleum pro-
<br />ducts, tobacco, or seafood, a farmer, a farmers' cooperative
<br />association, a producer, or a manufacturer taxable on capi-
<br />tal by the State of Virginia, or a distributor of manufactur-
<br />ed goods paying a State license tax on his purchases), who
<br />or which peddles goods, wares, and merchandise by selling
<br />and delivering the same at the same time to licensed dealers
<br />or retailers at other than a definite place of business oper-
<br />ated by the seller.
<br />The annual city license tax hereby imposed, as aforesaid,
<br />on every such person, firm or corporation, peddling, as
<br />aforesaid, is in the sum of one hundred dollars, for each
<br />
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