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AN ORDINANCE ADOPTING ON BEHALF OF THE CITY OF CHARLOTTESVILLE THE PROVISIONS OF CHAPTER 199 OF THE ACTS OF THE GENERAL ASSEMBLY OF VIRGINIA OF 1942 WITH RESPECT TO ABATEMENT OF PENALTY AND INTEREST ASSESSED AGAINST PERSONS IN THE ARMED FORCES OF THE UNITED STATES. BE IT ORDAINED by the Council of the City of Charlottesville that the provision of Chapter 199 of the Acts of the General Assembly for the year 1942 with respect to abatement of penalty and interest on taxes assessed against persons in the Armed Forces of the United States be and the same is hereby adopted as to City levies and assessment on real estate and tangible personal property on and after the first day of January, 1941. Adopted by the Council February 21, 1944 Ayes: Mr. Adams, Mr. Gleason, Mr. Huff, and Mr. Watson. Noes: None. Clerk Signature President Signature LICENSES TAXES ON LICENSES AN ORDINANCE for imposing and collecting Licenses and Taxes for the exercise of certain privileges within the City of Charlottesville for twelve months com- mencing the first day of May, 1944, and ending the thirtieth day of April, 1945. Be it ordained by the Council of the City of Charlottes- ville that there shall be an annual license tax assessed and paid by all persons, firms, or corporations engaged in the different occupations, professions, or businesses named in this ordinance and enumerated below for the year beginning the first day of May, 1944, and ending the thirtieth day of April, 1945. 1. Abattoirs. Every person, firm or corporation operating an abattoir, or an establishment of like kind at which animals are slaughtered, shall pay a license tax of $75.00. 2. Advertising Distributors. Every person engaged in distributing advertisements for other parties than citizens of Charlottesville shall be known as advertising distributors, and shall pay an annual license tax of twenty dollars ($20). By advertising distrib- utors, it is intended to designate any person who distributes in the City of Charlottesville, almanacs, pamphlets, or sam- ples of medicines or other merchandise on the streets or from house to house of said city. 3. Advertising—Loud Speakers on Vehicles. For each vehicle used on the streets of the City for ad- vertising by means of loud speakers, radio, or other mechan- ical equipment, there shall be an annual license fee of $100.00, which license fee shall not be prorated. The pay- ment of this license fee shall not convey the privilege to the licensee of producing sound of such volume as to constitute a public nuisance, and the operation of such equipment shall at all times be subject to the direction of the Chief of Police. Permits shall be secured from the Chief of Police before ex- ercising any privileges granted under this license. Non- transferable. 4. Agents—Books. On every agent for sale of books, maps, pictures, periodi- cals, printed pamphlets, or canvassers for the same, other than religious work, ten dollars ($10). Not transferable. 5. Agents—Canvassers. On all agents not otherwise provided for the license tax shall be ten dollars ($10). 6. Agents—Collection or Claim. On every person or firm acting as collecting claim agents, other than those who pay a license as attorneys at law, the tax shall be twenty-five dollars ($25). 7. Agents—Fruit Trees, etc. On agents selling fruit trees, etc., the license tax shall be ten dollars ($10). 8. Agents—Labor. On every labor agent engaged in hiring labor (all busi- ness to be transacted in his office, except by written or tele- phonic communication) the license tax shall be $25. If the business is transacted at any other place in the city outside of such office, the license tax shall be $500. 9. Agents—Musical Instruments. On every person acting as agent for selling pianos, melo- dians, parlor organs or other musical instruments, thirty- five dollars ($35). 10. Agents—Non-Resident Fertilizer Companies. Every person acting as agent for the sale in this city of fertilizers manufactured by non-resident fertilizing com- panies, whether selling on commission or for other consider- ation, shall pay a specific license tax of twenty-five dollars per annum for each company represented. 11. Agents—Real Estate—Salesmen for Real Estate Agents. A real estate agent shall pay the sum of $50 per annum. A real estate salesman operating for, with or under a real estate agent shall pay the sum of $10.00. Provided however that as to firms or corporations paying a license as a real estate agent under this section only one person may operate under the license tax paid by such firm or corporation. All other persons operating as a real estate salesman for, with or under such firm or corporation as salesman shall pay a license tax as real estate salesman re- gardless of whether they be members of such firm or officers of such corporation or not. A real estate agent within the meaning of this section is any person, firm or corporation who or which for compensa- tion or valuable consideration, sells or offers for sale, buys or offers to buy, or negotiates the purchase or sale or ex- change of real estate, or who shall lease or offer to lease, or rents or offers to rent any real estate or improvements there- on for others. A real estate salesman within the meaning of this section is any person who for valuable consideration, sells or offers for sale, buys or offers to buy or negotiates the purchase or sale or exchange of real estate or who leases or offers to lease or rent or offers to rent any real estate or the improvements thereon for others, for, with or under a real estate agent regardless of whether he receives as his compensation a salary or a portion of the commissions earned in such transaction. Provided, however, that a per- son, firm or corporation, who leases, or offers to lease prop- erty only shall pay $25.00. 12. Agents—Sewing Machines. On every license to a person or firm, other than a regular licensed merchant or sewing machine agent, as provided in the Tax Laws of Virginia, to sell or offer to sell or rent sew- ing machines, and accessories, the tax shall be twenty-five dollars ($25). It shall be the duty of the Commissioner of the Revenue to require of any person or firm selling or offering to sell sewing machines and accessories that the agent's certificate granted by the Auditor of the State, as provided for in the Tax Laws of Virginia shall be provided for his inspection. 13. Architects. See § 14. 14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur- veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons, Public Accountants, Chiropodists and Chiropractors, etc. The specific license tax on every resident or non-resident attorney-at-law, physician, dentist, architect, civil, mechan- ical, or electrical engineer, surveyor, tree surgeon, optician, oculist, veterinary surgeon, osteopath, chiropractor, chirop- odist, poropathy, manipulative surgeon or other practi- tioner of the art of healing and public accountants having an office or carrying on business or practicing their art or profession in this city shall be twenty-five dollars ($25), and in addition thereto ½ of 1% (one-half of one per cent- um) of the gross receipts, fees or commissions for the pre- ceding license year in excess of $2,500.00. The gross re- ceipts of any firm shall, for the purpose of this section, be considered equally divided among the members and asso- ciates of said firm required to secure licenses hereunder. All persons who for compensation shall furnish plans and specifications for the erection or improvements of buildings shall be deemed architects, and all persons who examine or measure the eyes for the purpose of fitting optical glasses.