work or soliciting for work in the City of Charlottesville shall pay a
<br />license tax of twenty-five dollars ($25).
<br />39. Civil Engineers.
<br />See § 14.
<br />40. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and/or
<br />pressing establishment shall pay a specific license tax of twenty dollars
<br />' ($20) per annum, except that where the machinery used is operated by
<br />any other power than by hand the tax shall be seventy-five dollars ($75)
<br />per annum.
<br />41. Cold Storage Plants.
<br />Every person, firm, or corporation operating a cold storage plant
<br />for some purpose other than for storing his own goods shall pay for
<br />the storage privilege only a license tax of fifty dollars ($50) per an-
<br />' num for each fifty thousand (50,000) cubic feet capacity or major
<br />fraction thereof, provided, that in no case shall any such license tax
<br />exceed $150.00.
<br />42. Common Criers.
<br />On every license to a common crier the tax shall be twenty-five
<br />dollars ($25), and he may sell under this license, fowl, butter, fresh
<br />fish, fresh vegetables, fruit or articles of like perishable nature.
<br />43. Concrete -Ready -mixed.
<br />Every person, firm or corporation engaged in the business of fur-
<br />nishing to others ready -mixed concrete shall pay a specific license tax
<br />of $75.00 per annum.
<br />44. Contractors.
<br />Every contractor for the privilege of transacting business shall pay
<br />a license tax to be ascertained in the following manner:
<br />If the gross amount of all orders or contracts for work done in
<br />the State aggregate one thousand dollars or less, he shall pay the sum
<br />of ten dollars, and he shall pay one dollar additional on each one
<br />thousand dollars in excess of the first one thousand dollars and to the
<br />amount of fifteen thousand dollars, and he shall pay fifty cents addi-
<br />tional on each one thousand dollars on all orders or contracts in excess
<br />of fifteen thousand dollars; which such sums shall be assessed and
<br />collected as provided for by the tax laws of the State of Virginia, ap-
<br />plicable to contractors except as otherwise herein provided.
<br />45. Creamery.
<br />Each person, firm or corporation manufacturing butter for sale
<br />shall pay a specific license tax of $75 per annum. Not transferable.
<br />46. Credit Unions.
<br />A credit union which makes loans only to its stockholders or mem-
<br />bers shall pay an annual City license tax as follows:
<br />Five dollars ($5.00) where the actual paid in capital is not in
<br />excess of fifteen thousand dollars $15,000.00) ; ten dollars $10.00)
<br />where the actual paid in capital is over fifteen thousand dollars
<br />($15,000.00) and not in excess of twenty thousand dollars
<br />($20,000.00); fifteen dollars ($15.00) where the actual paid in cap-
<br />ital is over twenty thousand dollars ($20,000.00) and not in excess
<br />of fifty thousand dollars ($50,000.00) ; twenty-five dollars ($25.00)
<br />where the actual paid in capital is over fifty thousand dollars ($50,-
<br />0000.00) and not in excess of one hundred thousand dollars ($100,-
<br />000.00) ; and an additional sum of two dollars ($2.00) per thousand
<br />for each one thousand dollars ($1,000.00) of actual paid in capital
<br />in excess of one hundred thousand dollars ($100,000.00).
<br />47. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall in
<br />which dancing is to be allowed, where an admission fee is charged or
<br />a charge is made for participating in such dancing, the tax shall be
<br />$50, and no such license shall be granted until such person or persons
<br />shall have secured the consent of the Mayor, who shall satisfy himself
<br />that the person or persons applying are proper persons to conduct
<br />r
<br />uch hall, and that the location is suitable for such purpose, and it is
<br />' further provided that any such dance hall shall be subject to such
<br />ules and regulations as are now or may hereafter be prescribed by
<br />the Council. Not transferable.
<br />48. Daguerrean and Photographic Artists and Canvassers for Copying
<br />Pictures.
<br />The license tax on any person engaged in business as a daguerrean
<br />or photographic artist, shall be thirty dollars ($30)• All persons can-
<br />vassing this city for copying pictures of any description shall pay a
<br />license tax of fifty dollars ($50). Any itinerant daguerrean or pho-
<br />tographic artist, or any person taking orders in this city on the ticket
<br />or other plan for photographs to be delivered or furnished by photog-
<br />raphers shall pay a license tax of fifty dollars ($50), provided, that
<br />307
<br />said license shall not be required of persons taking orders for photo-
<br />graphs licensed by this City and having a fixed place of business in
<br />this City.
<br />49. Dealers in Pistols, Dirks, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks or bowie
<br />knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of sell-
<br />ing pistols, dirks, or bowie knives, or who shall hereafter engage in
<br />such business, shall pay for the privilege of transacting said business
<br />a specific license tax of five dollars ($5), and no such license shall be
<br />issued for any less period than one year nor shall there be any abate-
<br />ment in any instance of the tax upon such license by reason of the
<br />fact that the person or persons so licensed shall have exercised such
<br />licensed calling for a period of less than one year. Applicants for
<br />license to deal in pistols, dirks and bowie knives must have the written
<br />consent of the Mayor. Dealers must report all sales to Chief of Police
<br />monthly, giving names and addresses of purchasers.
<br />50. Dentists.
<br />See § 14.
<br />51. Draperies or Braids -Manufacture.
<br />Each person, firm or corporation manufacturing draperies or braids
<br />shall pay a specific license of $75.00 per annum.
<br />52. Dyeing Establishments.
<br />Each person, firm or corporation conducting a dyeing establishment
<br />shall pay a specific license tax of ten dollars ($10) per annum. Not
<br />transferable.
<br />53. Electric Fuses Manufacture.
<br />Each person, firm or corporation manufacturing Electric Fuses shall
<br />pay a specific license of $25.00 per annum.
<br />54. Electric Machines, etc. -Exhibiting.
<br />Every person exhibiting for pay electrical machines for test
<br />strength or weight, or other machines or implements on the street or
<br />any location, for profit, shall pay a specific license tax of fifty dollars
<br />($50.00) per annum. Not transferable.
<br />55. Electricity.
<br />Every person, firm or corporation generating or selling or offering
<br />for sale or delivering electricity for light or power or heat or any
<br />other commercial uses shall pay a license tax of one-half of one per
<br />cent. of the gross receipts of such person, firm or corporation, based
<br />upon receipts from such business during the preceding calendar year.
<br />In applying for such license a statement of such receipts shall be
<br />submitted to the Commissioner of Revenue.
<br />56. Florists.
<br />On every person or firm engaged as a florist, a specific license tax
<br />of twenty-five dollars ($25.00) shall be imposed, and if they engage
<br />in buying and selling, they shall be deemed merchants and shall pay
<br />accordingly.
<br />57. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the tax shall
<br />be twenty-five dollars ($25) for each license. But when such man-
<br />ufacturer deals in flour, meal, or other grain products other than his
<br />own manufacture he shall be required to procure a merchants' license
<br />graduated by the amount of such purchases.
<br />58. Fortune TeDers.
<br />Every person practicing the art of divination, fortune telling,
<br />palmistry, astrology, or phrenology who shall practice the same in this
<br />city, shall pay a tax of one hundred and fifty dollars ($150.00) per week.
<br />Not transferable.
<br />59. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be fifty dollars ($50).
<br />On every license to a machine shop, the tax shall be fifty dollars
<br />($50). But if a foundry be conducted in conjunction with a machine
<br />shop the combined tax shall be one hundred dollars ($100).
<br />60. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the tax shall
<br />be ten dollars ($10).
<br />61. Garage Storage.
<br />Every person who shall keep a garage for storage of automobiles
<br />shall pay a tax of $25.00 and $0.50 additional for each vehicle for
<br />the storage capacity of such garage.
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