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<br />84. Merchants—Wholesale.
<br />Every person, firm or corporation engaged in the busi-
<br />ness of a wholesale merchant shall for each separate place
<br />of business conducted in the City of Charlottesville pay a
<br />license tax on all purchases made during the preceding cal-
<br />endar year as follows:
<br />If the amount of purchases shall not exceed $3,000.00 the
<br />tax shall be $25.00.
<br />On all purchases over $3,000.00 and less than $30,000.00
<br />the tax shall be sixty cents (60c) on the $100.00 in excess of
<br />$3,000.00.
<br />On all purchases over $30,000.00 and less than $50,000.00
<br />the tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $30,000.00.
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />cents (10c) on the $100.00.
<br />85. Merchants—Commission—Merchandise Brokers.
<br />Every person, firm or corporation buying or selling for
<br />another any kind of merchandise except cider on commission
<br />shall be deemed a commission merchant.
<br />Every person, firm or corporation doing business in this
<br />city who orders or solicits orders for, receives or distributes
<br />provisions of merchandise including flour, hay or grain
<br />shipped into this city from points within this state for dis-
<br />tribution on account of the shipper, or shipped direct to the
<br />buyer, and participates in the profits ensuing from or ac-
<br />cruing out of the sales of such provisions or merchandise,
<br />including hay or grain, or receives compensation in any
<br />form for his services whether he invoices such sale and col-
<br />lects the money therefor or not shall be deemed to be a mer-
<br />chandise broker.
<br />The tax on commission merchants or merchandise bro-
<br />kers shall be fifty dollars ($50.00), provided the commission
<br />or compensation did not exceed $1,000.00; but when the
<br />commission or compensation exceeded $1,000.00, the tax
<br />shall be fifty dollars ($50.00) and an additional tax of ten
<br />dollars ($10.00) for each $1,000.00 or fraction thereof in
<br />excess of $1,000.00.
<br />A person, firm or corporation who is both a commission
<br />merchant and a merchandise broker shall pay only one tax
<br />under this section.
<br />86. Merchants—Tobacco.
<br />See § 120.
<br />87. Merchandise Broker.
<br />See § 85.
<br />88. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufac-
<br />turers or dealers who are not taxed under any other ordi-
<br />nance of this city, who ship merchandise into this city to a
<br />definite storage place for the purpose of sale, and sell or
<br />offer for sale such merchandise, or any part thereof, whether
<br />the sale, or offer for sale be made before or after the arrival
<br />of such merchandise in the city, and whether delivery be
<br />made at the time of sale or not, shall pay a license tax of
<br />$100.00.
<br />89. Milk Depot.
<br />Every person, firm or corporation buying and selling
<br />sweet milk shall pay a specific license tax of one hundred
<br />dollars ($100.00) per annum.
<br />90. Monuments and Tombstones.
<br />Each person, firm or corporation or agent conducting
<br />the business of making or selling tombstones, monuments,
<br />etc., shall pay a specific license tax of twenty-five dollars
<br />($25).
<br />91. Motorcycle and Bicycle Repair Shop.
<br />On every motorcycle and bicycle repair shop the license
<br />tax shall be ten dollars ($10.00).
<br />92. Moving Picture Shows.
<br />For the exhibition or giving of any moving picture show,
<br />where the price of admission does not exceed the sum of
<br />fifty cents, exclusive of United States admission tax, and
<br />where the seating capacity of any such place of amusement
<br />is as follows the tax shall be:
<br />600 seats or less..................................................$150.00
<br />601 to 900 seats .................................................. 200.00
<br />901 to 1200 seats ................................................ 250.00
<br />1201 seats and up .................................................. 300.00
<br />Where the admission exceeds fifty cents, exclusive of
<br />United States admission tax, the license tax as prescribed in
<br />Section 119 shall apply.
<br />93. Musicians—Itinerant.
<br />Every itinerant musician performing in the streets of
<br />this city, such as organ -grinders, bag -pipe blowers, etc.,
<br />shall pay a specific license tax of twenty-five dollars ($25)
<br />per day.
<br />94. Oculists.
<br />See § 14.
<br />95. Opticians.
<br />See § 14.
<br />96. Pawnbrokers.
<br />On every license to a pawnbroker the specific license tax
<br />shall be one hundred dollars ($100) for one year or frac-
<br />tional part thereof. Non transferable.
<br />97. Peanut and Popcorn Venders.
<br />On street venders of peanuts and popcorn the license tax
<br />shall be ten dollars ($10).
<br />98. (a) Peddlers.
<br />Any person who shall carry from place to place, any
<br />goods, wares, or merchandise, and offer to sell or barter the
<br />same, or actually sell or barter the same, shall be deemed a
<br />peddler, and any person licensed as a peddler may sell any
<br />personal property a merchant may sell, or he may exchange
<br />the same for other articles.
<br />A peddlers license shall not be transferable, and any
<br />person so licensed shall endorse his name on said license,
<br />and such license shall confer authority to sell within the
<br />City of Charlottesville.
<br />Any peddler who shall peddle for sale or sell or barter
<br />without a license shall be guilty of a misdemeanor and on
<br />conviction thereof shall be fined not less than twenty-five
<br />dollars, and not more than one hundred dollars for each of-
<br />fense; and any person selling or offering to sell as a peddler
<br />shall exhibit his license on demand of any citizen of this
<br />city; and upon his failure or refusal to do so he shall be
<br />subject to the penalties for peddling without a license.
<br />All persons who do not keep a regular place of business
<br />(whether it be a house or a vacant lot, or elsewhere), open
<br />at all times in regular business hours and at the same place,
<br />who shall offer for sale goods, wares and merchandise, shall
<br />be deemed peddlers under this section. All persons who
<br />keep a regular place of business, open at all times in reg-
<br />ular hours and at the same place, who shall elsewhere than
<br />at such place of business, personally, or through their agent,
<br />offer for sale or sell, and at the time of such offering for
<br />sale, deliver goods, wares and merchandise, shall also be
<br />deemed peddlers as above, but this section shall not apply
<br />to those who sell or offer for sale in person or by their em-
<br />ployees, ice, wood, meats, milk, butter, eggs, poultry, fish,
<br />oysters, game, vegetables, fruit or other family supplies of
<br />a perishable nature grown or produced by them and not
<br />purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of
<br />Charlottesville, there shall be paid one hundred dollars for
<br />each person so engaged or employed in the City of Char-
<br />lottesville, when he travels on foot, and when he peddles
<br />otherwise than on foot, the tax shall be two hundred dollars,
<br />except that tax on peddlers of ice, wood, meat, milk, butter,
<br />eggs, poultry, fish, oysters, game, vegetables, fruit or other
<br />family supplies of a perishable nature not grown or pro-
<br />duced by them, shall be fifty dollars for each vehicle used
<br />in such peddling in the City of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have
<br />conspicuously displayed thereon the name of the peddler
<br />using the same, together with the street and number, city
<br />and state of his residence.
<br />Nothing in this section shall be construed to require of
<br />any farmer a peddler's license for the privilege of selling
<br />or peddling farm products, wood, or charcoal grown or pro-
<br />duced by him.
<br />Every license issued under this section shall expire on
<br />the thirtieth day of April of each year. No license issued
<br />under this section shall be prorated.
<br />The license taxes imposed by this subsection shall not
<br />apply to any peddler who is covered by subsection (b) of
<br />this section, and who sells to licensed dealers or retailers
<br />only.
<br />98. (b) Peddlers of Goods, Wares oR Merchandise Who Sell to
<br />Licensed Dealers.
<br />There is hereby imposed an annual city license tax on
<br />every person, firm and corporation, (other than a distributor
<br />and/or vendor of motor vehicle fuels and petroleum pro-
<br />ucts, tobacco, or seafood, a farmer, a farmers' cooperative
<br />association, a producer, or a manufacturer taxable on capi-
<br />tal by the State of Virginia, or a distributor of manufactured
<br />goods paying a State license tax on his purchases) , who or
<br />which peddles goods, wares, and merchandise by selling and
<br />delivering the same at the same time to licensed dealers or
<br />retailers at other than a definite place of business operated
<br />by the seller.
<br />The annual city license tax hereby imposed, as aforesaid,
<br />on every such person, firm or corporation, peddling, as afore-
<br />said, is in the sum of one hundred dollars, for each vehicle
<br />used in such business, and the said license, shall not be is-
<br />sued quarterly, nor shall it be transferable, nor shall the
<br />tax be subject to proration.
<br />Every vehicle used by any licensee hereunder shall have
<br />conspicuously displayed thereon the name of the person,
<br />firm or corporation using the same, with the post office ad-
<br />dress of the licensee, and the license hereby required shall
<br />be conspicuously displayed on each vehicle where used in
<br />such business.
<br />Every person, firm or corporation claiming to be a dis-
<br />tributor and/or vendor of motor vehicle fuels and petro-
<br />leum products, a farmer, a dealer in forest products or to-
<br />bacco, or seafood, a producer, or a manufacturer taxable on
<br />capital by the State of Virginia, and selling and delivering
<br />at the same time, or offering to sell and deliver at the same
<br />time, to licensed dealers or retailers, such goods, wares or
<br />merchandise, shall, upon request of any police, tax or reve-
<br />nue officer furnish evidence of his or its claim other than
<br />his or its mere statement, that he or it is exempt from the
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