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LICENSES
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<br />TAXES ON LICENSES
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<br />AN ORDINANCE for imposing and collecting Licenses and
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<br />Taxes for the exercise of certain privileges within
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<br />the City of Charlottesville for twelve months, com-
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<br />mencing the first day of May, 1945, and ending the
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<br />thirtieth day of April, 1946.
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<br />Be it ordained by the Council of the City of Charlottes-
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<br />ville that there shall be an annual license tax assessed and
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<br />paid by all persons, firms, or corporations engaged in the
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<br />different occupations, professions, or businesses named in
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<br />this ordinance and enumerated below for the year beginning
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<br />the first day of May, 1945, and ending the thirtieth day of
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<br />April, 1946.
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<br />1. Abattoirs.
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<br />Every person, firm or corporation operating an abattoir,
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<br />or an establishment of like kind at which animals are
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<br />slaughtered, shall pay a license tax of $75.00.
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<br />2. Advertising Distributors.
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<br />Every person engaged in distributing advertisements
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<br />for other parties than citizens of Charlottesville shall be
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<br />known as advertising distributors, and shall pay an annual
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<br />license tax of twenty dollars ($20.00). By advertising distrib-
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<br />utors, it is intended to designate any person who distributes
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<br />in the City of Charlottesville, almanacs, pamphlets, or sam-
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<br />ples of medicine or other merchandise on the streets or
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<br />from house to house of said city.
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<br />3. Advertising - Loud Speakers on Vehicles.
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<br />For each vehicle used on the streets of the City for ad-
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<br />vertising by means of loud speakers, radio, or other me-
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<br />chanical equipment, there shall be an annual license fee of
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<br />$100.00, which license fee shall not be prorated. The pay-
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<br />ment of this license fee shall not convey the privilege to the
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<br />licensee of producing sound of such volume as to constitute
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<br />a public nuisance, and the operation of such equipment shall
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<br />at all times be subject to the direction of the Chief of Police.
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<br />Permits shall be secured from the Chief of Police before ex-
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<br />ercising any privileges granted under this license. Non-
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<br />transferable.
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<br />4. Agents - Books.
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<br />On every agent for sale of books, maps, pictures, period-
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<br />icals, printed pamphlets, or canvassers for the same, other
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<br />than religious work, ten dollars ($10.00). Not transferable.
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<br />5. Agents - Canvassers.
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<br />On all agents not otherwise provided for the license tax
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<br />shall be ten dollars ($10.00).
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<br />6. Agents - Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who pay a license as attorneys at law, the
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<br />tax shall be twenty-five dollars ($25.00).
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<br />7. Agents - Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall
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<br />be ten dollars ($10.00).
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<br />8. Agents - Labor.
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<br />On every labor agent engaged in hiring labor (all busi-
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<br />ness to be transacted in his office, except by written or tele-
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<br />phonic communication) the license tax shall be $25.00.
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<br />If the business is transacted at any other place in the
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<br />city outside of such office, the license tax shall be $500.00.
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<br />9. Agents - Musical Instruments.
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<br />On every person acting as agent for selling pianos, melo-
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<br />dians, parlor organs or other musical instruments, thirty-
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<br />five dollars ($35.00).
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<br />10. Agents - Non-Resident Fertilizer Companies.
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<br />Every person acting as agent for the sale in this city of
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<br />fertilizers manufactured by non-resident fertilizing com-
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<br />panies, whether selling on commission or for other consider-
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<br />ation, shall pay a specific license tax of twenty-five dollars
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<br />per annum for each company represented.
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<br />11. Agents - Real Estate - Salesmen for Real Estate Agents.
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<br />A real estate agent shall pay for the privilege of trans-
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<br />acting such business a specific license tax as follows:
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<br />Where the gross commissions of such agent during the
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<br />preceding calendar year did not exceed $5,000.00 the tax
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<br />shall be fifty dollars ($50.00).
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<br />Where the gross commissions of such agent during the
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<br />preceding calendar year exceeded $5,000.00 the tax shall be
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<br />one hundred dollars ($100.00).
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<br />A real estate salesman operating for, with, or under a
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<br />real estate agent, shall pay the sum of twenty dollars
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<br />($20.00).
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<br />Provided, however, that as to firms or corporations pay-
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<br />ing a license as a real estate agent under this section only
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<br />one person may operate under the license tax paid by such
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<br />firm or corporation. All other persons operating as a real
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<br />estate salesman for, with or under such firm or corporation
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<br />as salesmen shall pay a license tax as real estate salesman
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<br />regardless of whether they be members of such firm or offi-
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<br />cers of such corporation or not.
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<br />A real estate agent within the meaning of this section is
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<br />any person, firm or corporation who or which for compensa-
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<br />tion or valuable consideration, sells or offers for sale, buys
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<br />or offers to buy, or negotiates the purchase or sale or ex-
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<br />change of real estate, or who shall lease or offer to lease, or
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<br />rents or offers to rent any real estate or improvements there-
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<br />on for others. A real estate salesman within the meaning of
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<br />this section is any person who for valuable consideration,
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<br />sells or offers for sale, buys or offers to buy or negotiates the
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<br />purchase or sale or exchange of real estate or who leases or
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<br />offers to lease or rent or offers to rent any real estate or the
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<br />improvements thereon for others, for, with or under a real
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<br />estate agent regardless of whether he receives as his com-
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<br />pensation a salary or a portion of the commissions earned
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<br />in such transactions. Provided, however, that a person, firm
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<br />or corporation, who leases, or offers to lease property only
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<br />shall pay $25.00.
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<br />12. Agents - Sewing Machines.
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<br />On every license to a person or firm, other than a regular
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<br />licensed merchant or sewing machine agent, as provided in
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<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
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<br />ing machines, and accessories, the tax shall be twenty-five
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<br />dollars ($25.00).
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<br />It shall be the duty of the Commissioner of the Revenue
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<br />to require of any person or firm selling or offering to sell
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<br />sewing machines and accessories that the agent's certificate
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<br />granted by the Auditor of the State, as provided for in the
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<br />Tax Laws of Virginia, shall be provided for his inspection.
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<br />13. Architects.
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<br />See §14.
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<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
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<br />veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
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<br />Public Accountants, Chiropodists and Chiropractors, etc.
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<br />The specific license tax on every resident or non-resident
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<br />attorney-at-law, physician, dentist, architect, civil, mechan-
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<br />ical, or electrical engineer, municipal consultant, surveyor,
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<br />tree surgeon, optician, oculist, veterinary surgeon, osteo-
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<br />path, chiropractor, chiropodist, poropathy, manipulative
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<br />surgeon or other practitioner of the art of healing and pub-
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<br />lic accountants having an office or carrying on business or
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<br />practicing their art or profession in this city shall be twenty-
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<br />five dollars ($25.00), and in addition thereto 1/2 of 1% (one-
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<br />half of one per centum) of the gross receipts, fees or com-
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<br />missions for the preceding license year in excess of $2,500.00.
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<br />The gross receipts of any firm shall, for the purpose of this
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<br />section, be considered equally divided among the members
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<br />and associates of said firm required to secure licenses here-
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<br />under.
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<br />All persons who for compensation shall furnish plans and
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<br />specifications for the erection or improvements of buildings
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<br />shall be deemed architects, and all persons who examine or
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<br />measure the eyes for the purpose of fitting optical glasses
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<br />to them shall be deemed opticians within the meaning of this
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<br />section. No such license shall be issued for less than twenty-
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<br />five dollars ($25.00).
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<br />Licenses under this section are not transferable.
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<br />15. Auctioneer - General.
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<br />On every general auctioneer, sixty dollars ($60.00), whether
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<br />he receives any compensation for his services or not. Under
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<br />this license a person may sell any goods, wares, merchandise,
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<br />or other things, including real estate, for the sale of which
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<br />by an auctioneer, no further license is elsewhere required.
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<br />Not transferable.
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<br />16. Auctioneers - Live Stock.
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<br />If commissions and profits from sales did not exceed
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<br />$1,000.00 during preceding year, tax is $75.00.
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<br />If commissions and profits from sales exceeded $1,000.00,
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<br />tax is $75.00 and $1.00 for each $100.00, or fractional part
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<br />thereof, of commissions and profits from sales, in excess of
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<br />$1,000.00. (Licensed live stock auctioneer who buys and
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<br />sells on his own account shall for the conduct of that busi-
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<br />ness be deemed a merchant and shall take out a merchant's
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<br />license.)
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<br />17. Auction Sales.
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<br />Every person or firm who shall bring into this city from
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<br />any place beyond its limits a stock of goods of any kind and
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<br />remain here temporarily selling the same, at wholesale or
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<br />retail and either at public auction or privately, shall pay
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<br />therefor a specific license tax of five hundred dollars
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<br />($500.00). Not transferable.
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<br />18. Auto Repair Shop.
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<br />Any person, firm or corporation engaged in the business
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<br />of repairing, painting, upholstering or renewing autos, auto
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<br />trucks, buses, trailers, not owned or leased by him, or any
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<br />part or parts thereof, shall for one or all of said businesses
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<br />when conducted in the same place of business, pay a specific
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<br />license tax of twenty-five dollars ($25.00).
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