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<br />AN ORDINANCE ADOPTING ON BEHALF OF THE CITY OF CHARLOTTESVILLE
<br />THE PROVISIONS OF CHAPTER 199 OF THE ACTS OF THE GENERAL ASSEIdBLY
<br />OF VIRGINIA OF 1942 IuITH RESPECT TO ABATEMENT OF PE14ALTY AND
<br />INTEREST ASSESSED'AGAINST PERSONS IN THE ARMED FORCES OF THE
<br />UNITED STATES.
<br />BE IT ORDAINED by the Council of the City of Charlottesville that the
<br />provision of Chapter 199 of the Acts of the General Assembly for the year 1942
<br />with respect to abatement of penalty and interest on taxes assessed against
<br />persons in the Armed Forces of the United States be and the same is hereby
<br />adopted as to City levies and assessment on real estate and tangible personal
<br />property on and after the first day of January, 1941.
<br />Adopted by the Council February 21, 1944
<br />Ayes: Mr. Adams, Mr. Gleason, Mr. Huff,
<br />and Mr. Watson.
<br />Noes. None.
<br />Clerk ' ` President
<br />LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within
<br />the City of Charlottesville for twelve months com-
<br />mencing the first day of May, 1944, and ending the
<br />thirtieth day of April, 1945.
<br />Be it ordained by the Council of the City of Charlottes-
<br />ville that there shall be an annual license tax assessed and
<br />paid by all persons, firms, or corporations engaged in the
<br />different occupations, professions, or businesses named in
<br />this ordinance and enumerated below for the year beginning
<br />the first day of May, 1944, and ending the thirtieth day of
<br />April, 1945.
<br />1. Abattoirs.
<br />Every person, firm or corporation operating an abattoir,
<br />or an establishment of like kind at which animals are
<br />slaughtered, shall pay a license tax of $75.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements
<br />for other parties than citizens of Charlottesville shall be
<br />known as advertising distributors, and shall pay an annual
<br />license tax of twenty dollars ($20). By advertising distrib-
<br />tors, it is intended to designate any person who distributes
<br />in the City of Charlottesville, almanacs, pamphlets, or sam-
<br />ples of medicines or other merchandise on the streets or
<br />from 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 ad-
<br />vertising by means of loud speakers, radio, or other mechan-
<br />ical equipment, there shall be an annual license fee of
<br />$100.00, which license fee shall not be prorated. The pay-
<br />ment of this license fee shall not convey the privilege to the
<br />licensee of producing sound of such volume as to constitute
<br />a public nuisance, and the operation of such equipment shall
<br />at all times be subject to the direction of the Chief of Police
<br />Permits shall be secured from the Chief of Police before ex-
<br />ercising any privileges granted under this license. Non-
<br />transferable.
<br />on-
<br />transferable.
<br />4. Agents—!looks.
<br />On every agent for sale of books, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other
<br />than religious work, ten dollars. ($10). Not transferable.
<br />S. Agents --Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be ten dollars ($10).
<br />6. Agents --Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the
<br />tax shall be twenty-five dollars ($25).
<br />7. Agents—Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall
<br />be ten dollars ($10).
<br />8. Agents—Labor.
<br />On every labor agent engaged in hiring labor (all busi-
<br />ness to be transacted in his office, except by written or tele-
<br />phonic communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the
<br />city outside of such office, the license tax shall be $500.
<br />9. Agents—Musical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments, thirty-
<br />five dollars ($35).
<br />10. Agentts—Non-Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing com-
<br />panies, whether selling on commission or for other consider-
<br />ation, shall pay a specific license tax of twenty-five dollars
<br />per annum for each company represented.
<br />11. Agents—Real Estate—Salesmen for 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
<br />real estate agent shall pay the sum of $10.00.
<br />Provided however that as to firms or corporations paying
<br />a license as a real estate agent under this section only one
<br />person may operate under the license tax paid by such firm
<br />or corporation. All other persons operating as a real estate
<br />salesman for, with or under such firm or corporation as
<br />salesman shall pay a license tax as real estate salesman re-
<br />gardless 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 this section is
<br />any person, firm or corporation who or which for compensa-
<br />tion or valuable consideration, sells or offers for sale, buys
<br />or offers to buy, or negotiates the purchase or sale or ex-
<br />change of real estate, or who shall lease or offer to lease, or
<br />rents or offers to rent any real estate or improvements there-
<br />on for others. A real estate salesman within the meaning of
<br />this section is any person who for valuable consideration,
<br />sells or offers for sale, buys or offers to buy or negotiates the
<br />purchase or sale or exchange of real estate or who leases or
<br />offers to lease or rent or offers to rent any real estate or
<br />the improvements thereon for others, for, with or under a
<br />real estate agent regardless of whether he receives as his
<br />compensation a salary or a portion of the commissions
<br />earned in such transaction. Provided, however, that a per-
<br />son, firm or corporation, who leases, or offers to lease prop-
<br />erty only shall pay $25.00.
<br />12. Agents—Sewing Machina.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
<br />ing machines, and accessories, the tax shall be twenty-five
<br />dollars ($25).
<br />It shall be the duty of the Commissioner of the Revenue
<br />to require of any person or firm selling or offering to sell
<br />sewing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in the
<br />Taw Laws of Virginia shall be provided 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
<br />attorney-at-law, physician, dentist, architect, civil, mechan-
<br />ical, or electrical engineer, surveyor, three surgeon, optician,
<br />oculist, veterinary surgeon, osteopath, chiropractor, chirop-
<br />odist, poropathay, manipulative surgeon or other practi-
<br />tioner of the art of healing and public accountants having
<br />an office or carrying on business or practicing their art or
<br />profession in this city shall be twenty-five dollars ($25),
<br />and in addition thereto 1/= of 1 % (one-half of one per cent-
<br />um) of the gross receipts, fees or commissions for the pre-
<br />ceding license year in excess of $2,500.00. The gross re-
<br />ceipts of any firm shall, for the purpose of this section, be
<br />considered equally divided among the members and asso-
<br />ciates of said firm required to secure licenses hereunder.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvements of buildings
<br />shall be deemed architects, and all persons who examine or
<br />measure the eyes for the purpose of fitting optical glasses
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