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59. Florists.
<br />
<br />On every person or firm engaged as a florist, a specific
<br />
<br />license tax of twenty-five dollars ($25.00) shall be imposed,
<br />
<br />and if they engage in buying and selling, they shall be
<br />
<br />deemed merchants and shall pay accordingly.
<br />
<br />60. Flour and Meal Manufacture.
<br />
<br />On every license to a manufacturer of flour or meal, the
<br />
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />
<br />when such manufacturer deals in flour or meal, or other
<br />
<br />grain products other than his own manufacture he shall be
<br />
<br />required to procure a merchants' license graduated by the
<br />
<br />amount of such purchases.
<br />
<br />61. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune
<br />
<br />telling, palmistry, astrology, or phrenology who shall
<br />
<br />practice the same in this city, shall pay a tax of one hundred
<br />
<br />and fifty dollars ($150.00) per week. Not transferable.
<br />
<br />62. Foundry and Machine Shops.
<br />
<br />On every license to a foundry the tax shall be fifty dollars
<br />
<br />($50). On every license to a machine shop, the tax shall be
<br />
<br />fifty dollars ($50). But if a foundry be conducted in con-
<br />
<br />junction with a machine shop the combined tax shall be one
<br />
<br />hundred dollars ($100.00).
<br />
<br />63. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a furniture upholsterer or repairer the
<br />
<br />tax shall be ten dollars ($10).
<br />
<br />64. Garage—Storage.
<br />
<br />Every person who shall keep a garage for storage of auto-
<br />
<br />mobiles shall pay a tax of $25.00 and $.50 additional for
<br />
<br />each vehicle for the storage capacity of such garage.
<br />
<br />Shops for repairing automobiles whether conducted in
<br />
<br />connection with a garage or separately, shall be required to
<br />
<br />pay the license tax provided for in Sec. 18.
<br />
<br />65. Garment Manufacture.
<br />
<br />Every person, firm or corporation, manufacturing gar-
<br />
<br />ments shall pay a specific license tax of $75.00.
<br />
<br />66. Gasoline.
<br />
<br />See § 83.
<br />
<br />67. Gasoline and Other Petroleum Products.
<br />
<br />Any person, firm or corporation whose storage tanks are
<br />
<br />located outside of the corporate limits of the city who trans-
<br />
<br />ports gasoline or other petroleum products of like nature
<br />
<br />on or through the streets of this city for sale or delivery to
<br />
<br />wholesale or retail merchants for resale in this city shall pay
<br />
<br />a license tax for the privilege of doing such business in this
<br />
<br />city, the same to be graduated by the amount of sales or
<br />
<br />delivered price made by him or it of such commodities sold
<br />
<br />or delivered in this City during the next preceding year, or,
<br />
<br />in the case of starting business during the year, the esti-
<br />
<br />mated amount of sales which will be so made during the
<br />
<br />balance of the license year, the amount to be paid to be the
<br />
<br />same as that required of a retail merchant.
<br />
<br />This section shall not apply to a person, firm, or corpora-
<br />
<br />tion who or which has paid or is assessable a business
<br />
<br />license under some other section of this ordinance.
<br />
<br />68. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry-Go-
<br />
<br />Round, Ferris Wheel or other like amusement, the tax shall
<br />
<br />be fifty dollars ($50.00) per week and no license shall be
<br />
<br />issued under this section for a shorter period than one week.
<br />
<br />And such license shall be a personal privilege and only
<br />
<br />granted by order of the Mayor, except where conducted in
<br />
<br />connection with County Fairs, in which case no tax shall be
<br />
<br />imposed.
<br />
<br />69. Hotels.
<br />
<br />Any person who keeps a public inn or lodging house of
<br />
<br />more than ten bedrooms where transient guests are fed and
<br />
<br />lodged for pay shall be deemed for the purpose of this
<br />
<br />section to be engaged in the business of keeping a hotel.
<br />
<br />A transient guest is one who puts up for less than one
<br />
<br />week at such hotel, but such a house is no less a hotel
<br />
<br />because some of its guests put up for longer periods than
<br />
<br />one week.
<br />
<br />Any person conducting the business of keeping a hotel as
<br />
<br />defined in this section shall pay an annual license tax of one
<br />
<br />dollar and fifty cents for each bedroom and fifty cents for
<br />
<br />each bathroom in said hotel.
<br />
<br />70. Ice Dealers or Distributors.
<br />
<br />A specific tax is hereby imposed on each person, other
<br />
<br />than an ice manufacturer, who sells or distributes ice in the
<br />
<br />city, of fifty dollars ($50.00).
<br />
<br />71. Ice Manufacture.
<br />
<br />Every person, firm or corporation manufacturing ice for
<br />
<br />sale, or dealing in ice imported into this city, shall pay a
<br />
<br />license tax of $75.00.
<br />
<br />72. Ice Cream or Sherbet Manufacture.
<br />
<br />(a) On each and every establishment for the manufactur-
<br />
<br />ing of and selling at wholesale or wholesale and retail, ice
<br />
<br />cream or sherbet, $75.00.
<br />
<br />(b) On each and every establishment for the manufactur-
<br />
<br />ing of and selling at retail in his own establishment, ice
<br />
<br />cream or sherbet, $10.00.
<br />
<br />73. Junk Dealers.
<br />
<br />On every license to a junk dealer the tax shall be fifty
<br />
<br />dollars ($50) and on every person who shall engage in the
<br />
<br />business of buying junk or other matter for a junk dealer or
<br />
<br />for sale to a junk dealer, the tax shall be thirty dollars
<br />
<br />($30). Where such a dealer engages in buying and selling
<br />
<br />of wool, hides or furs, he shall pay a merchants' tax in
<br />
<br />addition.
<br />
<br />74. Laundries.
<br />
<br />Every person who operates a laundry shall pay for the
<br />
<br />privilege of conducting such business, if it be a laundry
<br />
<br />operated other than by hand, in this city, the sum of one
<br />
<br />hundred dollars ($100.00).
<br />
<br />On every person operating a hand laundry the license tax
<br />
<br />shall be $20. But nothing in this section shall be construed
<br />
<br />to impose a license tax upon persons who wash bed clothing,
<br />
<br />wearing apparel, and so forth, without laundry machinery,
<br />
<br />and who do not keep shops or other regular place of business
<br />
<br />for laundry purposes.
<br />
<br />75. Laundries—Dry Cleaning—Pressing and Dyeing—Non-Resident.
<br />
<br />On every person, firm or corporation (other than a laun-
<br />
<br />dry, pressing, dyeing or dry cleaning establishment located
<br />
<br />in the city of Charlottesville paying the regular laundry,
<br />
<br />dyeing, pressing, or dry cleaning license tax in the City of
<br />
<br />Charlottesville) engaged in soliciting general laundry, dye-
<br />
<br />ing, pressing, or dry cleaning work, including towel or linen
<br />
<br />service, or the renting or furnishing of towels for compensa-
<br />
<br />tion, where said person, firm or corporation does the laun-
<br />
<br />dry, dyeing, pressing, or dry cleaning work thereon outside
<br />
<br />of the City, or has it done outside of the City $250.00 per
<br />
<br />annum.
<br />
<br />76. Laundries Supplying Automobile Covers.
<br />
<br />On every person engaged in the business of supplying
<br />
<br />cloths for temporary protection of automobiles and cleaning
<br />
<br />the same there shall be a specific tax of $50.00.
<br />
<br />77. Lightning Rods.
<br />
<br />Every person, canvassing for, selling or erecting light-
<br />
<br />ning rods in this city, other than a regular licensed mer-
<br />
<br />chant shall pay a specific tax of twenty-five dollars ($25)
<br />
<br />for a year or fractional part thereof. Not transferable.
<br />
<br />78. Loans.
<br />
<br />On each person, firm or corporation, other than a pawn-
<br />
<br />broker, making loans by orders on or assignments
<br />
<br />of the time or wages of any employee, or making loans se-
<br />
<br />cured by chattel mortgages or liens on personal property or
<br />
<br />household furniture, there shall be a license tax of $250.00.
<br />
<br />Not prorated. Not Transferable.
<br />
<br />On each person, firm or corporation licensed to do busi-
<br />
<br />ness under the provisions of the State Uniform Small Loan
<br />
<br />Act there shall be a license tax of $250. Not prorated. Not
<br />
<br />transferable.
<br />
<br />79. Locust Pins—Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Locust
<br />
<br />Pins shall pay a specific license of $75.00 per annum.
<br />
<br />80. Lodging Houses.
<br />
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />
<br />first room, and $1.00 additional for each room in excess of
<br />
<br />one.
<br />
<br />Any person who shall furnish for compensation lodging
<br />
<br />to travelers or sojourners in any house of ten bedrooms or
<br />
<br />less shall be deemed to keep a lodging house.
<br />
<br />81. Machine Shops.
<br />
<br />See § 62.
<br />
<br />82. Medicines, Salves, etc.—Sale of on Street.
<br />
<br />On every such license to carry or sell medicines, salves or
<br />
<br />liniments, on the streets, alley, or elsewhere in this city, the
<br />
<br />tax shall be twenty-five dollars ($25) per day, but no such
<br />
<br />license shall be issued except by authority of the Mayor.
<br />
<br />Provided that this tax shall not apply to any person paying
<br />
<br />merchants' tax.
<br />
<br />83. Merchants—Retail.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of a retail merchant shall for each separate place of
<br />
<br />business conducted in the City of Charlottesville pay a li-
<br />
<br />cense tax on all sales made during the preceding calendar
<br />
<br />year as follows:
<br />
<br />If the amount of sales shall not exceed $1,000.00 the tax
<br />
<br />shall be $10.00.
<br />
<br />If the amount of sales exceed $1,000.00 but does not ex-
<br />
<br />ceed $2,000.00 the tax shall be $20.00.
<br />
<br />On all sales over $2,000.00 and not exceeding $100,000.-
<br />
<br />00 the tax shall be twenty-seven cents (27¢) on the $100.00
<br />
<br />in excess of $2,000.00.
<br />
<br />On all sales over $100,000.00 and not exceeding $200,-
<br />
<br />000.00 the tax shall be fifteen cents (15¢) on the $100.00 in
<br />
<br />excess of $100,000.00.
<br />
<br />On all sales in excess of $200,000.00 the tax shall be
<br />
<br />twelve cents (12¢) on the $100.00.
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