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to them shall be deemed opticians within the meaning of this <br /> <br />section. No such license shall be issued for less than twenty- <br /> <br />five dollars ($25). <br /> <br />Licenses under this section are not transferable. <br /> <br />15. Auctioneer—General. <br /> <br />On every general auctioneer, sixty dollars ($60), whether <br /> <br />he receives any compensation for his services or not. Under <br /> <br />this license a person may sell any goods, wares, merchandise, <br /> <br />or other things, including real estate, for the sale of which <br /> <br />by an auctioneer, no further license is elsewhere required. <br /> <br />Not transferable. <br /> <br />16. Auctioneers—Live Stock. <br /> <br />If commissions and profits from sales did not exceed <br /> <br />$1,000.00 during preceding year, tax is $75.00. <br /> <br />If commissions and profits from sales exceeded $1,000.00, <br /> <br />tax is $75.00 and $1.00 for each $100.00, or fractional part <br /> <br />thereof, of commissions and profits from sales, in excess of <br /> <br />$1,000.00. (Licensed live stock auctioneer who buys and <br /> <br />sells on his own account shall for the conduct of that busi- <br /> <br />ness be deemed a MERCHANT and shall take out a mer- <br /> <br />chant's license.) <br /> <br />17. Auction Sales. <br /> <br />Every person or firm who shall bring into this city from <br /> <br />any place beyond its limits a stock of goods of any kind and <br /> <br />remain here temporarily selling the same, at wholesale or <br /> <br />retail and either at public auction or privately, shall pay <br /> <br />therefor a specific license tax of five hundred dollars ($500). <br /> <br />Not transferable. <br /> <br />18. Auto Repair Shop. <br /> <br />Any person, firm or corporation engaged in the business <br /> <br />of repairing, painting, upholstering or renewing autos, auto <br /> <br />trucks, busses, trailers, not owned or leased by him, or any <br /> <br />part or parts thereof, shall for one or all of said businesses <br /> <br />when conducted in the same place of business, pay a specific <br /> <br />license tax of twenty-five dollars ($25). <br /> <br />The foregoing license shall be construed as a license for <br /> <br />repair work only, and for the sale of parts in connection <br /> <br />with repair work a retail merchant's license as hereinafter <br /> <br />provided, shall be required. <br /> <br />19. Automobile Buying. <br /> <br />Every person, firm or corporation, resident or non- <br /> <br />resident who shall engage in the business of buying motor <br /> <br />vehicles in the City of Charlottesville and who does not pay <br /> <br />a City merchant's license in connection with said business, <br /> <br />shall, for the privilege of doing such business, pay an an- <br /> <br />nual license tax of $150.00. <br /> <br />20. Auto Washing Establishments. <br /> <br />Where not run as part of a garage, auto repair shop or <br /> <br />gasoline filling station a license tax of $25 shall be charged. <br /> <br />21. Baby Racks and Other Games. <br /> <br />Every person conducting a baby rack, knife rack, or like <br /> <br />game of chance not prohibited by law, shall pay on each <br /> <br />game a specific license tax of twenty-five dollars ($25) per <br /> <br />day. <br /> <br />22. Bakers. <br /> <br />(a) On each and every person, firm or corporation, who <br /> <br />shall conduct a bakery or manufacturing confectionery sell- <br /> <br />ing the majority of the products thereof at wholesale, $100. <br /> <br />(b) On each and every person, firm or corporation, who <br /> <br />shall conduct a bakery or manufacturing confectionery, sell- <br /> <br />ing the majority of the products thereof at retail, $25.00. <br /> <br />(c) On each and every person who shall bake at his resi- <br /> <br />dence only, without bakery ovens and sell the products <br /> <br />thereof for resale only, $10.00. <br /> <br />23. Barbers. <br /> <br />On every license to a barber shop the tax shall be $7.50 <br /> <br />for each chair. <br /> <br />24. Beauty Specialists, etc. <br /> <br />Every masseur, manicurist, hair dresser or beauty spec- <br /> <br />ialist shall pay a specific license tax of $10 per annum for <br /> <br />each operator. The term operator shall include any em- <br /> <br />ployee who engages in giving any beauty treatments regard- <br /> <br />less of whether they have a certificate or not. Not trans- <br /> <br />ferable. <br /> <br />25. Beer—Wine—Spirits—Alcohol More than 3.2 per cent. <br /> <br />On every person producing or handling for sale any <br /> <br />beverage, as defined and permitted by an Act of the General <br /> <br />Assembly of Virginia, approved March 7, 1934, and amend- <br /> <br />ments thereto entitled "Alcoholic Beverage Control Act", <br /> <br />the annual license tax shall be as follows: <br /> <br />For each Distillers License, for the manufacture of <br /> <br />more than 5000 gallons........................................$500.00 <br /> <br />For each Winery License for the manufacture of <br /> <br />more than 5000 gallons........................................200.00 <br /> <br />For each Brewery License......................................500.00 <br /> <br />For each Bottlers License........................................50.00 <br /> <br />For each Wholesale Beer License..............................50.00 <br /> <br />For each Wholesale Wine Distributors License..........30.00 <br /> <br />For each Wholesale Druggists License......................10.00 <br /> <br />For each Retail Beer-on-premises license..................20.00 <br /> <br />For each Retail off-premises license..........................10.00 <br /> <br />For each Retail Beer-on-and-off-premises license......30.00 <br /> <br />For each Retail Beer on and Beer and Wine off- <br /> <br />premises license....................................................40.00 <br /> <br />For each Retail Wine and Beer on-premises license....30.00 <br /> <br />For each Retail Wine and Beer off-premises license....20.00 <br /> <br />For each Retail Wine and Beer on-and-off-premises <br /> <br />license................................................................50.00 <br /> <br />For each Retail Wine and Beer on and Beer off- <br /> <br />premises license....................................................40.00 <br /> <br />For each Retail Druggists License............................10.00 <br /> <br />The above licenses shall not be in lieu of Merchants' li- <br /> <br />cense herein provided for. <br /> <br />26. Bill Posters. <br /> <br />Each bill poster shall pay a license tax of forty dollars <br /> <br />($40). All persons who post notices, bills and labels for <br /> <br />compensation, shall be construed as bill posters. Any per- <br /> <br />son taking out this license may have the privilege of distrib- <br /> <br />uting advertisements as defined in § 2. <br /> <br />27. Billiard or Pool. <br /> <br />On every license to keep a billiard or pool saloon the tax <br /> <br />shall be twenty-five dollars ($25) for one table, and an ad- <br /> <br />ditional tax of fifteen dollars ($15) for the second table, and <br /> <br />ten dollars ($10) additional for each table in excess of two. <br /> <br />No license shall be issued without the written consent of the <br /> <br />Mayor. Licenses may be issued quarterly. <br /> <br />28. Bootblacks. <br /> <br />For each chair or stand accommodating not more than <br /> <br />one person the license shall be $2 and when a bench is used <br /> <br />the license shall be $2 for each pair of footrests, for year <br /> <br />or any part of year. <br /> <br />29. Bottling Works. <br /> <br />On each and every person, firm or corporation, doing a <br /> <br />bottling business in the City of soda water, pop, gingerale, <br /> <br />sarsaparilla, aerated water, fruit or vegetable juices whether <br /> <br />made with plain water or with aerated or carbonated water, <br /> <br />when the output of the plant is 100 cases or less per day the <br /> <br />license tax shall be seventy-five dollars ($75), and when the <br /> <br />output of the said plant is in excess of 100 cases per day, <br /> <br />in addition to such sum of seventy-five dollars ($75), twen- <br /> <br />ty-five ($25) for each additional 100 cases of output or <br /> <br />fraction thereof. The out-put of such plant shall be consid- <br /> <br />ered the average daily output of said plant, counting work- <br /> <br />ing days only, for the preceding calendar year. In the case <br /> <br />of new plants the output shall be estimated and any under- <br /> <br />estimate shall be subject to correction at the end of the <br /> <br />year. <br /> <br />30. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball. <br /> <br />On every license permitting a bowling saloon, tenpin <br /> <br />alley, boxball, or indoor baseball, to be kept in this city, <br /> <br />whether a charge is made for playing or not, where the pub- <br /> <br />lic is invited, the tax shall be twenty dollars ($20) for the <br /> <br />first alley or game, and fifteen dollars ($15) for each addi- <br /> <br />tional alley or game. <br /> <br />31. Brick Yards. <br /> <br />Each person, firm or corporation conducting a Brick <br /> <br />Yard shall pay a specific license of $25.00 per annum. <br /> <br />32. Brokers in Stocks, Bonds or Bills. <br /> <br />On every license to a person or firm to conduct the busi- <br /> <br />ness of stock, bond, note or bill broker the tax shall be one <br /> <br />hundred dollars ($100.00). <br /> <br />33. Brokers in Options or Futures. <br /> <br />Any person, firm, or corporation engaged in buying and <br /> <br />selling, or who receives orders to buy or sell, cotton, grain <br /> <br />provisions, or other commodities, shall be deemed to be a <br /> <br />broker dealing in options and futures. Every broker deal- <br /> <br />ing in options or futures or in buying or selling options or <br /> <br />futures shall pay the sum of one hundred dollars ($100.00) <br /> <br />for the privilege of transacting such business. <br /> <br />34. Building and Loan Association. <br /> <br />Specific license tax upon purely mutual companies lend- <br /> <br />ing only to stockholders, and confining its business solely <br /> <br />to the City and County in which organized and counties and <br /> <br />cities immediately contiguous thereto, $50.00. <br /> <br />Specific license tax upon paid-up stock, or partially paid- <br /> <br />up stock, to value of $25,000.00 or less, $75.00; and a fur- <br /> <br />ther sum of $2.00 upon each additional $1,000.00 or frac- <br /> <br />tional part thereof, so paid up. <br /> <br />Note: Commissioner must require statement under oath <br /> <br />of capital paid in. <br /> <br />35. Building Materials. <br /> <br />Each person, firm or corporation, not having an estab- <br /> <br />lished place of business in this City, selling to other than <br /> <br />duly licensed merchants engaged in the building supply <br /> <br />business any lumber, posts, shingles, sash, doors, blinds, <br /> <br />bricks or other building materials, shall pay a retail mer- <br /> <br />chants' license on such retail business done within the City <br /> <br />limits. <br /> <br />36. Carnival. <br /> <br />On every carnival, two hundred and fifty dollars ($250) <br /> <br />per day. A carnival shall mean an aggregation of shows, <br /> <br />amusements, concessions, eating places and riding devices, <br /> <br />or any of them operating together on one lot or street, or on <br /> <br />contiguous lots or streets, moving from place to place, <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />