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LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and Taxes for
<br />the exercise of certain privileges within the City of Charlottesville
<br />for twelve months commencing the first day of May, 1943, and
<br />ending the thirtieth day of April, 1944.
<br />Be it ordained by the Council of the City of Charlottesville that
<br />' there shall be an annual license tax assessed and paid by all persons,
<br />firms, or corporations engaged in the different occupations, professions,
<br />or businesses named in this ordinance and enumerated below for the
<br />year beginning the first day of May, 1943, and ending the thirtieth
<br />day of April, 1944.
<br />1. Abattoir s.
<br />Every person, firm or corporation operating an abattoir, or an es-
<br />tablishment of like kind at which animals are slaughtered, shall pay
<br />a license tax of $75.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for other
<br />parties than citizens of Charlottesville shall be known as advertising
<br />distributors, and shall pay an annual license tax of twenty dollars ($20).
<br />By advertising distributors, it is intended to designate any person who
<br />distributes in the City of Charlottesville, almanacs, pamphlets, or
<br />samples of medicines or other merchandise on the streets or from
<br />house to house of said city.
<br />3. Advertising -Loud Speakers on Vehicles.
<br />For each vehicle used on the streets of the City for advertising by
<br />means of loud speakers, radio, or other mechanical equipment, there
<br />shall be an annual license fee of $100.00, which license fee shall not
<br />be prorated. The payment of this license fee shall not convey the
<br />privilege to the licensee of producing sound of such volume as to con-
<br />stitute a public nuisance, and the operation of such equipment shall at
<br />all times be subject to the direction of the Chief of Police. Permits
<br />shall be secured from the Chief of Police before exercising any priv-
<br />ileges granted under this license. Non -transferable.
<br />4. Agents Books.
<br />1 On every agent for sale of books, maps, pictures, periodicals, printed
<br />pamphlets, or canvassers for the same, other than religious work, ten
<br />dollars. ($10). Not transferable.
<br />S. Agents -Canvassers.
<br />On all agents not otherwise provided for the license tax shall be
<br />be ten dollars ($10).
<br />6. Agents -Collection or Claim.
<br />On every person or firm acting as collecting claim agents, other
<br />than those who pay a license as attorneys at law, the tax shall be
<br />twenty-five dollars ($25).
<br />7. AgentsFruitTrees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be ten dol- "
<br />lars. ($10).
<br />8. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all business to be
<br />transacted in his office, except by written or telephonic communica-
<br />tion) the license tax shall be $25.
<br />If the business is transacted at any other place in the city outside
<br />of such office, the license tax shall be $500.
<br />9. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, melodians, par-
<br />lor organs or other musical instruments, thirty-five dollars ($35).
<br />10. Agents -Non -Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of fertilizers
<br />manufactured by non-resident fertilizing companies, whether selling on
<br />' commission or for other consideration, shall pay a specific license tax
<br />of twenty-five dollars ($25) per annum for each company represented.
<br />11. AgentsReal EstateSalesmenfor Real Estate Agents.
<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 estate
<br />agent shall pay the sum of $10.00.
<br />Provided however that as to firms or corporations paying a license
<br />as a real estate agent under this section only one person may operate
<br />under the license tax paid by such firm or corporation. All other
<br />persons operating as a real estate salesman for, with or under such
<br />firm or corporation as salesman shall pay a license tax as real estate
<br />salesman regardless of whether they be members of such firm or officers
<br />of such corporation or not.
<br />A real estate agent within the meaning of thi3 section is any per-
<br />son, firm or corporation who or which for compensation or valuable
<br />consideration, sells or offers for sale, buys or offers to buy, or nego-
<br />tiates the purchase or sale or exchange of real estate, or who shall
<br />lease or offer to lease, or rents or offers to rent any real estate or
<br />improvements thereon for others. A real estate salesman within the
<br />meaning of this section is any person who for valuable consideration,
<br />sells or offers for sale, buys or offers to buy or negotiates the purchase
<br />or sale or exchange of real estate or who leases or offers to lease or
<br />rents or offe,s to rent any real state or the improvements thereon for
<br />others, for, with or under a real estate agent regardless of whether
<br />he receives as his compensation a salary or a portion of the commis-
<br />sions earned in such transaction. Provided, however, that a person,
<br />firm or corporation, who leases, or offers to lease property only shall
<br />pay $25.00.
<br />12. AgentsSewingMachines.
<br />On every license to a person or firm, other than a regular licensed
<br />merchant or sewing machine agent, as provided in the Tax Laws of
<br />Virginia, to sell or offer to sell or rent sewing machines, and accessories,
<br />the tax shall be twenty-five dollars ($25).
<br />It shall be the duty of the Commissioner of the Revenue to require
<br />of any person or firm selling or offering to sell sewing machines and
<br />accessories that the agent's certificate granted by the Auditor of the
<br />State, as provided for in the Tax Laws of Virginia shall be provided
<br />for his inspection.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
<br />veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
<br />Public Accountants, Chiropodists and Chiropractors, etc.
<br />The specific license tax on every resident or non-resident attorney -
<br />at -lav, physician, dentist, architect, civil, mechanical, or electrical
<br />engineer, surveyor, tree surgeon, optician, oculist, veterinary surgeon,
<br />osteopath, chiropractor, chirododist, poropathay, manipulative surgeon
<br />or other practitioner of the art of healing and public accountants hav-
<br />ing an office or carrying on business or practicing their art or pro-
<br />fession in this city shall be twenty-five dollars ($25), and in addition
<br />thereto %Z of I % (one-half of one per centum) of the gross receipts,
<br />fees or commissions for the preceding license year in excess of
<br />$2,500.00. The gross receipts of any firm shall, for the purpose of
<br />this section, be considered equally divided among the members and
<br />associates of said firm required to secure licenses hereunder.
<br />All persons who for compensation shall furnish plans and specifica-
<br />tions for the erection or improvements of buildings shall be deemed
<br />architects, and all persons who examine or measure the eyes for the
<br />purpose of fitting optical glasses to them shall be deemed opticians
<br />within the meaning of this section. No such license shall be issued
<br />for less than twenty-five dollars ($25).
<br />Licenses under this section are not transferable.
<br />15. Auctioneers General.
<br />On every general auctioneer, sixty dollars ($60), whether he re-
<br />ceives any compensation for his services or not. Under this license a
<br />person may sell any goods, wares, merchandise, or other things, includ-
<br />ing real estate, for the sale of which by an auctioneer, no further
<br />license is elsewhere required. Not transferable.
<br />16. Auctioneers -Live Stock.
<br />If commissions and profits from sales did not exceed $1,000.00
<br />during preceding year, tax is $75.00.
<br />If commissions and profits from sales exceeded $1,0W.00, tax is
<br />$75.00 and $1.00 for each $100.00, or fractional part thereof, of
<br />commissions and profits from sales, in excess of $1,000.00. (Licensed
<br />live stock auctioneer who buys and sells on his own account shall for
<br />the conduct of that business be deemed a MERCHANT and shall take
<br />out a merchant's license.)
<br />17. Auction Saks.
<br />Every person or firm who shall bring into this city from any place
<br />beyond its limits a stock of goods of any kind and remain here tem-
<br />porarily selling the same, at wholesale or retail and either at public
<br />auction or privately, shall pay therefor a specific license tax of five
<br />hundred dollars ($500). Not transferable.
<br />18. Auto Repair Shop.
<br />Any person, firm or corporation engaged in the business of re-
<br />pairing, painting, upholstering or renewing autos, auto trucks, busses,
<br />trailers, not owned or leased by him, or any part or parts thereof, shall
<br />for one or all said businesses when conducted in the same place of busi-
<br />ness, pay a specific license tax of twenty-five dollars ($25).
<br />19. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or gasoline
<br />filling station a license tax of $25 shall be charged.
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