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whether the same are owned and actually operated by sep-
<br />
<br />arate persons, firms, corporations or not.
<br />
<br />37. Chain Store.
<br />
<br />On each chain store, chain mercantile establishment or
<br />
<br />chain subsidiary there shall be a license tax of ten (10)
<br />
<br />cents for each $100.00 of sales made during the preceding
<br />
<br />calendar year, which license tax shall be in addition to any
<br />
<br />license tax prescribed by any other section or sections of
<br />
<br />this ordinance.
<br />
<br />For the purpose of this ordinance, a chain store, chain
<br />
<br />mercantile establishment or chain subsidiary, shall be any
<br />
<br />retail outlet which is actually under, or subject to, the direct
<br />
<br />or indirect control, directions, or management of any indi-
<br />
<br />vidual, firm, organization or corporation, foreign or do-
<br />
<br />mestic, operating or maintaining six or more retail stores
<br />
<br />or mercantile establishments anywhere under the same gen-
<br />
<br />eral management, supervision or ownership, the net reve-
<br />
<br />nue of which retail stores or mercantile establishments in-
<br />
<br />ure to the benefit of, or are made available, in whole or in
<br />
<br />part, immediately or ultimately, to such individual, firm,
<br />
<br />or organization or corporation. This section shall apply to
<br />
<br />all such retail stores or mercantile establishments located
<br />
<br />within the corporate limits of this City even though they
<br />
<br />may be apparently or ostensibly operated as separate or
<br />
<br />independent stores or mercantile establishments, if they
<br />
<br />are actually subservient to, or under the control of, such
<br />
<br />individual, firm, organization or corporation in the manner
<br />
<br />set forth in this section.
<br />
<br />38. Cinder or Building Blocks.
<br />
<br />Every person, firm or corporation manufacturing cinder
<br />
<br />block or other building block, shall pay a specific license tax
<br />
<br />of $75.00 per annum.
<br />
<br />39. City Directory.
<br />
<br />Any person, firm or corporation who shall engage in the
<br />
<br />business of publishing or distributing a directory commonly
<br />
<br />known as a city directory having an office or representative,
<br />
<br />or making contract for work or soliciting for work in the
<br />
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />
<br />dollars ($25).
<br />
<br />40. Civil Engineers.
<br />
<br />See § 14.
<br />
<br />41. Cleaning and Pressing.
<br />
<br />Each person, firm or corporation conducting a cleaning
<br />
<br />and/or pressing establishment shall pay a specific license
<br />
<br />tax of twenty dollars ($20) per annum, except that where
<br />
<br />the machinery used is operated by any other power than by
<br />
<br />hand the tax shall be seventy-five dollars ($75) per annum.
<br />
<br />42. Cold Storage Plants.
<br />
<br />Every person, firm, or corporation operating a cold stor-
<br />
<br />age plant for some purpose other than for storing his own
<br />
<br />goods shall pay for the storage privilege only a license tax
<br />
<br />of fifty dollars ($50) per annum for each fifty thousand
<br />
<br />(50,000) cubic feet capacity or major fraction thereof, pro-
<br />
<br />vided, that in no case shall any such license tax exceed
<br />
<br />$150.00.
<br />
<br />43. Cold Storage—Rental of Lockers.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of renting individual lockers for cold storage of goods
<br />
<br />shall pay for the privilege a license tax of $50.00. This
<br />
<br />license shall not include the right to sell any products stored,
<br />
<br />and if such person buys and sells any products in connec-
<br />
<br />tion with such storage business, a separate merchant's li-
<br />
<br />cense as hereinafter provided shall be required.
<br />
<br />44. Common Criers.
<br />
<br />On every license to a common crier the tax shall be
<br />
<br />twenty-five dollars ($25), and he may sell under this license,
<br />
<br />fowl, butter, fresh fish, fresh vegetables, fruit or articles of
<br />
<br />like perishable nature.
<br />
<br />45. Concrete—Ready-Mixed.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of furnishing to others ready-mixed concrete shall pay
<br />
<br />a specific license tax of $75.00 per annum.
<br />
<br />46. Contractors.
<br />
<br />Every contractor for the privilege of transacting busi-
<br />
<br />ness shall pay a license tax to be ascertained in the following
<br />
<br />manner:
<br />
<br />If the gross amount of all orders or contracts for work
<br />
<br />done in the State aggregate one thousand dollars or less, he
<br />
<br />shall pay the sum of ten dollars, and he shall pay one dollar
<br />
<br />additional on each one thousand dollars in excess of the first
<br />
<br />one thousand dollars and to the amount of fifteen thousand
<br />
<br />dollars, and he shall pay fifty cents additional on each one
<br />
<br />thousand dollars on all orders or contracts in excess of fif-
<br />
<br />teen thousand dollars; such sums shall be assessed and
<br />
<br />collected as provided for by the tax laws of the State of
<br />
<br />Virginia, applicable to contractors except as otherwise
<br />
<br />herein provided.
<br />
<br />47. Crate—Manufacture.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of constructing crates or sections thereof, shall pay a
<br />
<br />specific license tax of $75.00 per annum.
<br />
<br />48. Creamery.
<br />
<br />Each person, firm or corporation manufacturing butter
<br />
<br />for sale shall pay a specific license tax of $75 per annum.
<br />
<br />Not transferable.
<br />
<br />49. Credit Unions.
<br />
<br />A credit union which makes loans only to its stockhold-
<br />
<br />ers or members shall pay an annual City license tax as
<br />
<br />follows:
<br />
<br />Five dollars ($5.00) where the actual paid in capital
<br />
<br />is not in excess of fifteen thousand dollars ($15,000.00);
<br />
<br />ten dollars ($10.00) where the actual paid in capital is over
<br />
<br />fifteen thousand dollars ($15,000.00) and not in excess of
<br />
<br />twenty thousand dollars ($20,000.00); fifteen dollars ($15.-
<br />
<br />00. where the actual paid in capital is over twenty thousand
<br />
<br />dollars ($20,000.00) and not in excess of fifty thousand dol-
<br />
<br />lars ($50,000.00); twenty-five dollars ($25.00) where the
<br />
<br />actual paid in capital is over fifty thousand dollars ($50,-
<br />
<br />000.00) and not in excess of one hundred thousand dollars
<br />
<br />($100,000.00); and an additional sum of two dollars ($2.00)
<br />
<br />per thousand for each one thousand dollars ($1,000.00) of
<br />
<br />actual paid in capital in excess of one hundred thousand
<br />
<br />dollars ($100,000.00).
<br />
<br />50. Dance Halls.
<br />
<br />On every license to a person or firm to conduct a dance
<br />
<br />hall in which dancing is to be allowed, where an admission
<br />
<br />fee is charged or a charge is made for participating in such
<br />
<br />dancing, the tax shall be $50, and no such license shall be
<br />
<br />granted until such person or persons shall have secured the
<br />
<br />consent of the Mayor, who shall satisfy himself that the
<br />
<br />person or persons applying are proper persons to conduct
<br />
<br />such hall, and that the location is suitable for such purpose,
<br />
<br />and it is further provided that any such dance hall shall be
<br />
<br />subject to such rules and regulations as are now or may here-
<br />
<br />after be prescribed by the Council. Not transferable.
<br />
<br />51. Daguerrean and Photographic Artists and Canvassers for Copy-
<br />
<br />ing Pictures.
<br />
<br />The license tax on any person engaged in business as a
<br />
<br />daguerrean or photographic artist, shall be thirty dollars
<br />
<br />($30). All persons canvassing this city for copying pic-
<br />
<br />tures of any description shall pay a license tax of fifty dol-
<br />
<br />lars ($50). Any itinerant daguerrean or photographic artist,
<br />
<br />or any person taking orders in this city on the ticket or
<br />
<br />other plan for photographs to be delivered or furnished by
<br />
<br />photographers shall pay a license tax of fifty dollars ($50),
<br />
<br />provided, that said license shall not be required of persons
<br />
<br />taking orders for photographers licensed by this City and
<br />
<br />having a fixed place of business in this City.
<br />
<br />52. Dealers in Pistols, Dirks, and Bowie Knives.
<br />
<br />No person, firm or corporation shall sell pistols, dirks, or
<br />
<br />bowie knives without having first procured a license there-
<br />
<br />for.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of selling pistols, dirks, or bowie knives, or who shall
<br />
<br />hereafter engage in such business, shall pay for the priv-
<br />
<br />ilege of transacting said business a specific license tax of
<br />
<br />five dollars ($5), and no such license shall be issued for
<br />
<br />any less period than one year nor shall there be any abate-
<br />
<br />ment in any instance of the tax upon such license by reason
<br />
<br />of the fact that the person or persons so licensed shall have
<br />
<br />exercised such licensed calling for a period of less than one
<br />
<br />year. Applicants for license to deal in pistols, dirks and
<br />
<br />bowie knives must have the written consent of the Mayor.
<br />
<br />Dealers must report all sales to Chief of Police monthly,
<br />
<br />giving names and addresses of purchasers.
<br />
<br />53. Dentists.
<br />
<br />See § 14.
<br />
<br />54. Draperies or Braids—Manufacture.
<br />
<br />Each person, firm or corporation manufacturing draper-
<br />
<br />ies or braids shall pay a specific license of $75.00 per annum.
<br />
<br />55. Dyeing Establishments.
<br />
<br />Each person, firm or corporation conducting a dyeing
<br />
<br />establishment shall pay a specific license tax of ten dollars
<br />
<br />($10) per annum. Not transferable.
<br />
<br />56. Electric Fuses—Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Electric
<br />
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />
<br />57. Electric Machines, etc.—Exhibiting.
<br />
<br />Every person exhibiting for pay electrical machines for
<br />
<br />testing strength or weight, or other machines or implements
<br />
<br />on the street or any location, for profit, shall pay a specific
<br />
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />
<br />ferable.
<br />
<br />58. Electricity.
<br />
<br />Every person, firm or corporation generating or selling
<br />
<br />or offering for sale or delivering electricity for light or
<br />
<br />power or heat or any other commercial uses shall pay a
<br />
<br />license tax of one-half of one per cent. of the gross receipts
<br />
<br />of such person, firm or corporation, based upon receipts
<br />
<br />from such business during the preceding calendar year.
<br />
<br />In applying for such license a statement of such receipts
<br />
<br />shall be submitted to the Commissioner of Revenue.
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