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340
<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, 1945, and ending the
<br />thirtieth day of April, 1946.
<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, 1945, and ending the thirtieth day of
<br />April, 1946.
<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 />utors, it is intended to designate any person who distributes
<br />in the City of Charlottesville, almanacs, pamphlets, or sam-
<br />ples of medicine 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 me-
<br />chanical 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 />4. Agents -Books.
<br />On every agent for sale of books, maps, pictures, period-
<br />icals, 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 dollar ($35).
<br />10. Agents -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 for the privilege of trans-
<br />acting such business a specific license tax as follows:
<br />Where the gross commissions of such agent during the
<br />preceding calendar year did not exceed $5,000.00 the tax
<br />shall be fifty dollars ($50.00).
<br />Where the gross commissions of such agent during the
<br />preceding calendar year exceeded $5,000.00 the tax shall be
<br />one hundred dollars ($100.00) .
<br />A real estate salesman operating for, with, or under a
<br />real estate agent, shall pay the sum of twenty dollars
<br />($20).
<br />Provided, however, that as to firms or corporations pay-
<br />ing a license as a real estate agent under this section only
<br />one person may operate under the license tax paid by such
<br />firm or corporation. All other persons operating as a real
<br />estate salesman for, with or under such firm or corporation
<br />as salesman shall pay a license tax as real estate salesman
<br />regardless of whether they be members of such firm or offi-
<br />cers 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 offer 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 transactions. 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 Machines.
<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 />Tax 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, municipal consultant, surveyor,
<br />tree surgeon, optician, oculist, veterinary surgeon, osteo-
<br />path, chiropractor, chiropodist, poropathay, manipulative
<br />surgeon or other practitioner of the art of healing and pub-
<br />lic accountants having an office or carrying on business or
<br />practicing their art or profession in this city shall be twenty-
<br />five dollars ($25), and in addition thereto 1/2 of 1% (one-
<br />half of one per centum) of the gross receipts, fees or com-
<br />missions for the preceding license year in excess of $2,500.
<br />The gross receipts of any firm shall, for the purpose of this
<br />section, be considered equally divided among the members
<br />and associates of said firm required to secure licenses here-
<br />under.
<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
<br />to them shall be deemed opticians within the meaning of this
<br />section. No such license shall be issued for less than twenty-
<br />five dollars ($25).
<br />Licenses under this section are not transferable.
<br />15. Auctioneer -General.
<br />On every general auctioneer, sixty dollars ($60) , whether
<br />he receives any compensation for his services or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, including real estate, for the sale of which
<br />by an auctioneer, no further license is elsewhere required.
<br />Not transferable.
<br />16. Auctioneers -Live Stock.
<br />If commissions and profits from sales did not exceed
<br />$1,000.00 during preceding year, tax is $75.00.
<br />If commissions and profits from sales exceeded $1,000.00,
<br />tax is $75.00 and $1.00 for each $100.00, or fractional part
<br />thereof, of commissions and profits from sales, in excess of
<br />$1,000.00. (Licensed live stock auctioneer who buys and
<br />sells on his own account shall for the conduct of that busi-
<br />ness be deemed a MERCHANT and shall take out a mer-
<br />chant's license.)
<br />17. Auction Saks.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or
<br />retail and either at public auction or privately, shall pay
<br />therefor a specific license tax of five hundred dollars ($500) .
<br />Not transferable.
<br />18. Auto Repair Shop.
<br />Any person, firm or corporation engaged in the business
<br />of repairing, painting, upholstering or renewing autos, auto
<br />trucks, busses, trailers, not owned or leased by him, or any
<br />part or parts thereof, shall for one or all of said businesses
<br />when conducted in the same place of business, pay a specific
<br />license tax of twenty-five dollars ($25).
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