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Shops for repairing automobiles, whether conducted in connection
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<br />with a garage or separately, shall be required to pay the license tax
<br />
<br />provided for in Sec. 18.
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<br />62. Garment Manufacture.
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<br />Every person, firm or corporation manufacturing garments shall
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<br />pay a specific license tax of $50.00.
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<br />63. Gasoline.
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<br />See § 80.
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<br />64. Gasoline and Other Petroleum Products.
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<br />Any person, firm or corporation whose storage tanks are located
<br />
<br />outside of the corporate limits of the city who transports gasoline or
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<br />other petroleum products of like nature on or through the streets of
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<br />this city for sale or delivery to wholesale or retail merchants for resale
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<br />in this city shall pay a license tax for the privilege of doing such
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<br />business in this city, the same to be graduated by the amount of sales
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<br />or delivered price made by him or it of such commodities sold or de-
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<br />livered in this City during the next preceding year, or, in the case of
<br />
<br />starting business during the year, the estimated amount of sales which
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<br />will be so made during the balance of the license year, the amount to
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<br />be paid to be the same as that required of a retail merchant.
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<br />This section shall not apply to a person, firm, or corporation who
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<br />or which has paid or is assessable a business license under some other
<br />
<br />section of this ordinance.
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<br />65. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
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<br />On every license to keep a Hobby Horse, Merry-Go-Round, Ferris
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<br />Wheel or other like amusement, the tax shall be fifty dollars ($50.00)
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<br />per week and no license shall be issued under this section for a shorter
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<br />period than one week. And such license shall be a personal privilege
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<br />and only granted by order of the Mayor, except where conducted in
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<br />connection with County Fairs, in which case no tax shall be imposed.
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<br />66. Hotels.
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<br />Any person who keeps a public inn or lodging house of more than
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<br />ten bedrooms where transient guests are fed and lodged for pay shall
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<br />be deemed for the purpose of this section to be engaged in the business
<br />
<br />of keeping a hotel.
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<br />A transient guest is one who puts up for less than one week at
<br />
<br />such hotel, but such a house is no less a hotel because some of its
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<br />guests put up for longer periods than one week.
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<br />Any person conducting the business of keeping a hotel as defined
<br />
<br />in this section shall pay an annual license tax of one dollar and fifty
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<br />cents for each bedroom and fifty cents for each bathroom in said hotel.
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<br />67. Ice Dealers or Distributors.
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<br />A specific tax is hereby imposed on each person, other than an ice
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<br />manufacturer, who sells or distributes ice in the city, of fifty dollars
<br />
<br />($50.00).
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<br />68. Ice—Manufacture.
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<br />Every person, firm or corporation manufacturing ice for sale, or
<br />
<br />dealing in ice imported into this city, shall pay a license tax of $50.00.
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<br />69. Ice Cream—Manufacture.
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<br />(a) On each and every establishment for the manufacturing of and
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<br />selling at wholesale or wholesale and retail, ice cream ........ $75.00
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<br />(b) On each and every establishment for the manufacturing of and
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<br />selling at retail in his own establishment, ice cream .......... $10.00
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<br />70. Junk Dealers.
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<br />On every license to a junk dealer the tax shall be fifty dollars
<br />
<br />($50), and on every person who shall engage in the business of buy-
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<br />ing junk or other matter for a junk dealer or for sale to a junk
<br />
<br />dealer, the tax shall be thirty dollars ($30). Where such a dealer
<br />
<br />engages in buying and selling of wool, hides or furs, he shall pay a
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<br />merchants' tax in addition.
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<br />71. Laundries.
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<br />Every person who operates a laundry shall pay for the privilege of
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<br />conducting such business, if it be a laundry operated other than by
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<br />hand, in this city, the sum of one hundred dollars ($100.00).
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<br />On every person operating a hand laundry the license tax shall
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<br />be $20.00. But nothing in this section shall be construed to impose a
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<br />license tax upon persons who wash bed clothing, wearing apparel, and
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<br />so forth, without laundry machinery, and who do not keep shops or
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<br />other regular place of business for laundry purposes.
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<br />72. Laundries—Dry Cleaning—Pressing and Dyeing—Non-Resident.
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<br />On every person, firm or corporation (other than a laundry, press-
<br />
<br />ing, dyeing or dry cleaning establishment located in the City of Char-
<br />
<br />lottesville paying the regular laundry, dyeing, pressing, or dry clean-
<br />
<br />ing license tax in the City of Charlottesville) engaged in soliciting
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<br />general laundry, dyeing, pressing, or dry clean work, including towel
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<br />or linen service, or the renting or furnishing of towels for compensa-
<br />
<br />tion, where said person, firm or corporation does the laundry, dyeing,
<br />
<br />pressing, or dry cleaning work thereon outside of the City, or has it
<br />
<br />done outside of the City, $250.00 per annum.
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<br />73. Laundries Supplying Automobile Covers.
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<br />On every person engaged in the business of supplying cloths for
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<br />temporary protection of automobiles and cleaning the same there shall
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<br />be a specific license tax of $50.00.
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<br />74. Lightning Rods.
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<br />Every person canvassing for, selling or erecting lightning rods in
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<br />this city, other than a regular licensed merchant, shall pay a specific
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<br />license tax of twenty-five dollars ($25) for a year or fractional part
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<br />thereof. Not transferable.
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<br />75. Loans.
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<br />On each person, firm or corporation, other than a pawnbroker,
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<br />making loans secured by orders on or assignments of the time or wages
<br />
<br />of any employee, or making loans secured by chattel mortgages or
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<br />liens on personal property or household furniture, there shall be a
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<br />license tax of $250.00. Not prorated. Not transferable.
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<br />On each person, firm or corporation licensed to do business under
<br />
<br />the provisions of the State Uniform Small Loan Act there shall be a
<br />
<br />license tax of $250.00. Not prorated. Not transferable.
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<br />76. Locust Pins—Manufacture.
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<br />Each person, firm or corporation manufacturing Locust Pins shall
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<br />pay a specific license of $75.00 per annum.
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<br />77. Lodging Houses.
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<br />Private entertainment (ten rooms or less), tax $5.00 for first room,
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<br />and $1.00 additional for each room in excess of one.
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<br />Any person who shall furnish for compensation lodging to travelers
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<br />or sojourners in any house of ten bedrooms or less shall be deemed
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<br />to keep a lodging house.
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<br />78. Machine Shops.
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<br />See § 59.
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<br />79. Medicines, Salves, etc.—Sale of on Street.
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<br />On every such license to carry or sell medicines, salves or lini-
<br />
<br />ments, on the streets, alleys, or elsewhere in this city, the tax shall be
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<br />twenty-five dollars ($25) per day, but no such license shall be issued
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<br />except by authority of the Mayor. Provided that this tax shall not
<br />
<br />apply to any person paying merchants' license tax.
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<br />80. Merchants—Retail.
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<br />Every person, firm or corporation engaged in the business of a
<br />
<br />retail merchant shall for each separate place of business conducted in
<br />
<br />the City of Charlottesville pay a license tax on all sales made during
<br />
<br />the preceding calendar year as follows:
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<br />If the amount of sales shall not exceed $1,000.00 the tax shall be
<br />
<br />$10.00.
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<br />If the amount of sales exceed $1,000.00 but does not exceed
<br />
<br />$2,000.00 the tax shall be $20.00.
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<br />On all sales over $2,000.00 and not exceeding $60,000.00 the tax
<br />
<br />shall be thirty-two cents (32¢) on the $100.00, in excess of $2,000.00.
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<br />On all sales over $60,000.00 and not exceeding $100,000.00 the
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<br />tax shall be twenty cents (20¢) on the $100.00 in excess of $60,000.00.
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<br />On all sales in excess of $100,000.00 the tax shall be ten cents
<br />
<br />(10¢) on the $100.00.
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<br />81. Merchants—Wholesale.
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<br />Every person, firm or corporation engaged in the business of a
<br />
<br />wholesale merchant shall for each separate place of business conducted
<br />
<br />in the City of Charlottesville pay a license tax on all purchases made
<br />
<br />during the preceding calendar year as follows:
<br />
<br />If the amount of purchases shall not exceed $3,000.00 the tax
<br />
<br />shall be $25.00.
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<br />On all purchases over $3,000.00 and less than $30,000.00 the tax
<br />
<br />shall be sixty cents (60¢) on the $100.00 in excess of $3,000.00.
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<br />On all purchases over $30,000.00 and less than $50,000.00 the
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<br />tax shall be thirty cents (30¢) on the $100.00 in excess of $30,000.00.
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<br />On all purchases in excess of $50,000.00 the tax shall be ten
<br />
<br />cents (10¢) on the $100.00.
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<br />82. Merchants—Commission—Merchandise Brokers.
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<br />Every person, firm or corporation buying or selling for another
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<br />kind of merchandise except cider on commission shall be deemed a
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<br />commission merchant.
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