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60. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />when such manufacturer deals in flour, meal or other grain
<br />products other than his own manufacture he shall be re-
<br />quired to procure a merchants' license graduated by the
<br />amount of such purchases.
<br />61. Fortune Tellers.
<br />Every person practicing the art of divination, fortune
<br />telling, palmistry, astrology, or phrenology who shall prac-
<br />tice the same in this city, shall pay a tax of one hundred
<br />and fifty dollars ($150.00) per week. Not transferable.
<br />62. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be fifty dol-
<br />lars ($50). On every license to a machine shop, the tax
<br />shall be ($50). But if a foundry be conducted in conjunc-
<br />tion with a machine shop the combined tax shall be one
<br />hundred dollars ($100.00).
<br />63. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer
<br />the tax shall be ten dollars ($10).
<br />68. Hobby Horses, Merry -Go -Rounds, Faris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -
<br />Round, Ferris Wheel or other like amusement, the tax shall
<br />be fifty dollars ($50.00) per week and no license shall be
<br />issued under this section for a shorter period than one week.
<br />And such license, shall be a personal privilege and only
<br />granted by order of the Mayor, except where conducted in
<br />connection with County Fairs, in which case no tax shall
<br />be imposed.
<br />64. Garage -Storage.
<br />Every person who shall keep a garage for storage of
<br />automobiles shall pay a tax of $25.00 and $0.50 additional
<br />for each vehicle for the storage capacity of such garage.
<br />Shops for repairing automobiles whether conducted in
<br />connection with a garage or separately, shall be required to
<br />pay the license tax provided for in Sec. 18.
<br />65. Garment Manufacture.
<br />Every person, firm or corporation, manufacturing gar-
<br />ments shall pay a specific license tax of $75.00.
<br />66. Gasoline.
<br />See § 83.
<br />67. Gasoline and Other Petroleum Products.
<br />Any person, firm or corporation whose storage tanks are
<br />located outside of the corporate limits of the city who trans-
<br />ports gasoline or other petroleum products of like nature
<br />on or through the streets of this city for sale or delivery to
<br />wholesale or retail merchants for resale in this city shall
<br />pay a license tax for the privilege of doing such business in
<br />this city, the same to be graduated by the amount of sales
<br />or delivered price made by him or it of such commodities
<br />sold or delivered in this City during the next preceding
<br />year, or, in the case of starting business during the year,
<br />the estimated amount of sales which will be so made during
<br />the balance of the license year, the amount to be paid to be
<br />the same as that required of a retail merchant.
<br />This section shall not apply to a person, firm, or corpora-
<br />tion who or which has paid or is assessable a business
<br />license under some other section of this ordinance.
<br />68. Hobby Horses, Merry -Go -Rounds, Faris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -
<br />Round, Ferris Wheel or other like amusement, the tax shall
<br />be fifty dollars ($50.00) per week and no license shall be
<br />issued under this section for a shorter period than one week.
<br />And such license, shall be a personal privilege and only
<br />granted by order of the Mayor, except where conducted in
<br />connection with County Fairs, in which case no tax shall
<br />be imposed.
<br />70. Ice Dealers or Distributors.
<br />A specific tax is hereby imposed on each person, other
<br />than an ice manufacturer, who sells or distributes ice in the
<br />city, of fifty dollars ($50.00).
<br />71. lce-Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a
<br />license tax of seventy-five dollars ($75.00).
<br />343
<br />72. Ice Cream or Sherbet -Manufacture.
<br />(a) On each and every establishment for the manufac-
<br />turing of and selling at wholesale or wholesale and retail,
<br />ice cream or sherbet ........................................................$75.00
<br />(b) On each and every establishment for the manufac-
<br />turing of and selling at retail in his own establishment, ice
<br />creamor sherbet............................................................$10.00
<br />73. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty
<br />dollars ($50) and on every person who shall engage in the
<br />business of buying junk or other matter for a junk dealer
<br />or for sale to a junk dealer, the tax shall be thirty dollars
<br />($30). Where such a dealer engages in buying and selling
<br />of wool, hides or furs, he shall pay a merchants' tax in ad-
<br />dition.
<br />74. Laundries.
<br />Every person, firm or corporation who operates a laun-
<br />dry shall pay for the privilege of conducting such business,
<br />if it be a laundry operated other than by hand, in this city,
<br />a license tax of one hundred dollars ($100.00), and in addi-
<br />tion thereto, if the gross receipts of such person, firm or
<br />corporation, for the preceding calendar year, exceeded
<br />$50,000.00, an additional sum of ten cents (10c) for each
<br />$100.00 of excess of such receipts over $50,000.00.
<br />On every person operating a hand laundry the license
<br />tax shall be $20.00. But nothing in this section shall be con-
<br />strued to impose a license tax upon persons who wash bed
<br />clothing, wearing apparel, etc., without laundry machinery
<br />and who do not keep shops or other regular place of busi-
<br />ness for laundry purposes.
<br />75. Laundries --Dry Cleaning -Pressing and Dyeing -Non -Resident.
<br />On every person, firm or corporation (other than a laun-
<br />dry, pressing, dyeing or dry cleaning establishment located
<br />in the City of Charlottesville paying the regular laundry,
<br />dyeing, pressing, or dry cleaning license tax in the City of
<br />Charlottesville) engaged in soliciting general laundry, dye-
<br />ing, pressing, or dry cleaning work, including towel or linen
<br />service, or the renting or furnishing of towels for compensa-
<br />tion, where said person, firm or corporation does the laun-
<br />dry, dyeing, pressing, or dry cleaning work thereon outside
<br />of the City, or has it done outside of the City $250.00 per
<br />annum.
<br />76. Laundries Supplying Automobile Covers and Cleaning Cloths.
<br />On every person engaged in the business of supplying
<br />cloths for temporary protection of automobiles and clean-
<br />ing the same or any other wiper cloths, there shall be a
<br />specific license tax of $25.00.
<br />77. Lightning Rods.
<br />Every person, canvassing for, selling or erecting light-
<br />ning rods in this city, other than a regular licensed mer-
<br />chant shall pay a specific tax of twenty-five dollars ($25)
<br />for a year or fractional part thereof. Not transferable.
<br />78. Loans.
<br />On each person, firm or corporation, other than a pawn-
<br />broker, making loans secured by orders on or assignments
<br />of the time or wages of any employee, or making loans
<br />secured by chattel mortgages or liens on personal property
<br />or household furniture, there shall be a license tax of
<br />$250.00. Not Prorated. Not transferable.
<br />On each person, firm or corporation licensed to do busi-
<br />ness under the provisions of the State Uniform Small Loan
<br />Act there shall be a license tax of $250. Not prorated. Not
<br />transferable.
<br />79. Insulating Pins -Manufacture.
<br />On each person, firm or corporation manufacturing in-
<br />sulating pins shall pay a specific license of $75.00 per an-
<br />num.
<br />80. Lodging Houses.
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />first room, and $1.00 additional for each room in excess
<br />of one.
<br />Any person who shall furnish for compensation lodging
<br />to travelers or sojourners in any house of ten bedrooms or
<br />less shall be deemed to keep a lodging house.
<br />81. Machine Shops.
<br />See § 62.
<br />82. Medicines, Salves, etc. -Sale of on Street.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alley, or elsewhere in this city, the
<br />tax shall be twenty-five dollars ($25) per day, but no such
<br />license shall be issued except by authority of the Mayor.
<br />Provided that this tax shall not apply to any person paying
<br />merchants' license tax.
<br />69. Hotels.
<br />Any person who keeps a public inn or lodging house of
<br />more than ten bedrooms where transient guests are fed and
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />tion to be engaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one
<br />week at such hotel, but such a house is no less a hotel be-
<br />cause some of its guests put up for longer periods than one
<br />week.
<br />Any person conducting the business of keeping a hotel
<br />as defined in this section shall pay an annual license tax of
<br />one dollar and fifty cents for each bedroom and fifty cents
<br />for each bathroom in said hotel.
<br />70. Ice Dealers or Distributors.
<br />A specific tax is hereby imposed on each person, other
<br />than an ice manufacturer, who sells or distributes ice in the
<br />city, of fifty dollars ($50.00).
<br />71. lce-Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a
<br />license tax of seventy-five dollars ($75.00).
<br />343
<br />72. Ice Cream or Sherbet -Manufacture.
<br />(a) On each and every establishment for the manufac-
<br />turing of and selling at wholesale or wholesale and retail,
<br />ice cream or sherbet ........................................................$75.00
<br />(b) On each and every establishment for the manufac-
<br />turing of and selling at retail in his own establishment, ice
<br />creamor sherbet............................................................$10.00
<br />73. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty
<br />dollars ($50) and on every person who shall engage in the
<br />business of buying junk or other matter for a junk dealer
<br />or for sale to a junk dealer, the tax shall be thirty dollars
<br />($30). Where such a dealer engages in buying and selling
<br />of wool, hides or furs, he shall pay a merchants' tax in ad-
<br />dition.
<br />74. Laundries.
<br />Every person, firm or corporation who operates a laun-
<br />dry shall pay for the privilege of conducting such business,
<br />if it be a laundry operated other than by hand, in this city,
<br />a license tax of one hundred dollars ($100.00), and in addi-
<br />tion thereto, if the gross receipts of such person, firm or
<br />corporation, for the preceding calendar year, exceeded
<br />$50,000.00, an additional sum of ten cents (10c) for each
<br />$100.00 of excess of such receipts over $50,000.00.
<br />On every person operating a hand laundry the license
<br />tax shall be $20.00. But nothing in this section shall be con-
<br />strued to impose a license tax upon persons who wash bed
<br />clothing, wearing apparel, etc., without laundry machinery
<br />and who do not keep shops or other regular place of busi-
<br />ness for laundry purposes.
<br />75. Laundries --Dry Cleaning -Pressing and Dyeing -Non -Resident.
<br />On every person, firm or corporation (other than a laun-
<br />dry, pressing, dyeing or dry cleaning establishment located
<br />in the City of Charlottesville paying the regular laundry,
<br />dyeing, pressing, or dry cleaning license tax in the City of
<br />Charlottesville) engaged in soliciting general laundry, dye-
<br />ing, pressing, or dry cleaning work, including towel or linen
<br />service, or the renting or furnishing of towels for compensa-
<br />tion, where said person, firm or corporation does the laun-
<br />dry, dyeing, pressing, or dry cleaning work thereon outside
<br />of the City, or has it done outside of the City $250.00 per
<br />annum.
<br />76. Laundries Supplying Automobile Covers and Cleaning Cloths.
<br />On every person engaged in the business of supplying
<br />cloths for temporary protection of automobiles and clean-
<br />ing the same or any other wiper cloths, there shall be a
<br />specific license tax of $25.00.
<br />77. Lightning Rods.
<br />Every person, canvassing for, selling or erecting light-
<br />ning rods in this city, other than a regular licensed mer-
<br />chant shall pay a specific tax of twenty-five dollars ($25)
<br />for a year or fractional part thereof. Not transferable.
<br />78. Loans.
<br />On each person, firm or corporation, other than a pawn-
<br />broker, making loans secured by orders on or assignments
<br />of the time or wages of any employee, or making loans
<br />secured by chattel mortgages or liens on personal property
<br />or household furniture, there shall be a license tax of
<br />$250.00. Not Prorated. Not transferable.
<br />On each person, firm or corporation licensed to do busi-
<br />ness under the provisions of the State Uniform Small Loan
<br />Act there shall be a license tax of $250. Not prorated. Not
<br />transferable.
<br />79. Insulating Pins -Manufacture.
<br />On each person, firm or corporation manufacturing in-
<br />sulating pins shall pay a specific license of $75.00 per an-
<br />num.
<br />80. Lodging Houses.
<br />Private entertainment (ten rooms or less), tax $5.00 for
<br />first room, and $1.00 additional for each room in excess
<br />of one.
<br />Any person who shall furnish for compensation lodging
<br />to travelers or sojourners in any house of ten bedrooms or
<br />less shall be deemed to keep a lodging house.
<br />81. Machine Shops.
<br />See § 62.
<br />82. Medicines, Salves, etc. -Sale of on Street.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alley, or elsewhere in this city, the
<br />tax shall be twenty-five dollars ($25) per day, but no such
<br />license shall be issued except by authority of the Mayor.
<br />Provided that this tax shall not apply to any person paying
<br />merchants' license tax.
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