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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
<br />
<br />license 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
<br />
<br />exceed $2,000.00 the tax shall be $20.00.
<br />
<br />On all sales over $2,000.00 and not exceeding $100,000.00
<br />
<br />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.
<br />
<br />84. Merchants — Wholesale.
<br />
<br />Every person, firm or corporation engaged in the busi-
<br />
<br />ness of a wholesale merchant shall for each separate place
<br />
<br />of business conducted in the City of Charlottesville pay a
<br />
<br />license tax on all purchases made during the preceding
<br />
<br />calendar year as follows:
<br />
<br />If the amount of purchases shall not exceed $3,000.00
<br />
<br />the tax shall be $25.00.
<br />
<br />On all purchases over $3,000.00 and less than $30,000.00
<br />
<br />the tax shall be sixty cents (60¢) on the $100.00 in excess of
<br />
<br />$3,000.00.
<br />
<br />On all purchases over $30,000.00 and less than $50,000.00
<br />
<br />the tax shall be thirty cents (30¢) on the $100.00 in excess
<br />
<br />of $30,000.00.
<br />
<br />On all purchases in excess of $50,000.00 the tax shall be
<br />
<br />ten cents (10¢) on the $100.00.
<br />
<br />85. Merchants — Commission — Merchandise Brokers.
<br />
<br />Every person, firm or corporation buying or selling for
<br />
<br />another any kind of merchandise except cider on commission
<br />
<br />shall be deemed a commission merchant.
<br />
<br />Every person, firm or corporation doing business in this
<br />
<br />city who orders or solicits orders for, receives or distributes
<br />
<br />provisions or merchandise including flour, hay or grain
<br />
<br />shipped into this city from points within this state for dis-
<br />
<br />tribution on account of the shipper, or shipped direct to the
<br />
<br />buyer, and participates in the profits ensuing from or
<br />
<br />accruing out of the sales of such provisions or merchandise,
<br />
<br />including hay or grain, or receives compensation in any
<br />
<br />form for his services whether he invoices such sale and
<br />
<br />collects the money therefor or not shall be deemed to be a
<br />
<br />merchandise broker.
<br />
<br />The tax on commission merchants or merchandise bro-
<br />
<br />kers shall be fifty dollars ($50.00), provided the commission
<br />
<br />or compensation did not exceed $1,000.00; but when the
<br />
<br />commission or compensation exceeded $1,000.00, the tax
<br />
<br />shall be fifty dollars ($50.00) and an additional tax of ten
<br />
<br />dollars ($10.00) for each $1,000.00 or fraction thereof in
<br />
<br />excess of $1,000.00.
<br />
<br />A person, firm or corporation who is both a commission
<br />
<br />merchant and a merchandise broker shall pay only one tax
<br />
<br />under this section.
<br />
<br />86. Merchants — Tobacco.
<br />
<br />See § 120.
<br />
<br />87. Merchandise Broker.
<br />
<br />See § 85.
<br />
<br />88. Merchandise Shipped In, Sold and Delivered.
<br />
<br />Every person, firm or corporation, including manufac-
<br />
<br />turers or dealers who are not taxed under any other ordi-
<br />
<br />nance of this city, who ship merchandise into this city to a
<br />
<br />definite storage place for the purpose of sale, and sell or
<br />
<br />offer for sale such merchandise, or any part thereof, whether
<br />
<br />the sale, or offer for sale be made before or after the arrival
<br />
<br />of such merchandise in the city, and whether delivery be
<br />
<br />made at the time of sale or not, shall pay a license tax of
<br />
<br />$100.00.
<br />
<br />89. Milk Depot.
<br />
<br />Every person, firm or corporation buying and selling
<br />
<br />sweet milk shall pay a specific license tax of one hundred
<br />
<br />dollars ($100.00) per annum.
<br />
<br />90. Monuments and Tombstones.
<br />
<br />Each person, firm or corporation or agent conducting
<br />
<br />the business of making or selling tombstones, monuments,
<br />
<br />etc., shall pay a specific license tax of twenty-five dollars
<br />
<br />($25.00).
<br />
<br />91. Motorcycle and Bicycle Repair Shop.
<br />
<br />On every motorcycle and bicycle repair shop the license
<br />
<br />tax shall be ten dollars ($10.00).
<br />
<br />92. Moving Picture Shows.
<br />
<br />For the exhibition or giving of any moving picture show,
<br />
<br />where the price of admission does not exceed the sum of
<br />
<br />fifty cents, exclusive of United States admission tax, and
<br />
<br />where the seating capacity of any such place of amusement
<br />
<br />is as follows the tax shall be:
<br />
<br />600 seats or less .............................................. $200.00
<br />
<br />601 to 900 seats .............................................. $250.00
<br />
<br />901 to 1200 seats ............................................ $300.00
<br />
<br />1201 seats and up .......................................... $350.00
<br />
<br />Where the admission exceeds fifty cents, exclusive of
<br />
<br />United States admission tax, the license tax as prescribed
<br />
<br />in Section 119 shall apply.
<br />
<br />93. Musicians — Itinerant.
<br />
<br />Every itinerant musician performing in the streets of
<br />
<br />this city, such as organ-grinders, bag-pipe blowers, etc.,
<br />
<br />shall pay a specific license tax of twenty-five dollars ($25.00)
<br />
<br />per day.
<br />
<br />94. Oculists.
<br />
<br />See § 14.
<br />
<br />95. Opticians.
<br />
<br />See § 14.
<br />
<br />96. Pawnbrokers.
<br />
<br />On every license to a pawnbroker the specific license tax
<br />
<br />shall be one hundred dollars ($100.00) for one year or frac-
<br />
<br />tional part thereof. Not transferable.
<br />
<br />97. Peanut and Popcorn Vendors.
<br />
<br />On street vendors of peanuts and popcorn the license tax
<br />
<br />shall be ten dollars ($10.00).
<br />
<br />98. (a) Peddlers.
<br />
<br />Any person who shall carry from place to place, any
<br />
<br />goods, wares, or merchandise, and offer to sell or barter the
<br />
<br />same, or actually sell or barter the same, shall be deemed a
<br />
<br />peddler, and any person licensed as a peddler may sell any
<br />
<br />personal property a merchant may sell, or he may exchange
<br />
<br />the same for other articles.
<br />
<br />A peddler's license shall not be transferable, and any
<br />
<br />person so licensed shall endorse his name on said license,
<br />
<br />and such license shall confer authority to sell within the
<br />
<br />City of Charlottesville.
<br />
<br />Any peddler who shall peddle for sale or sell or barter
<br />
<br />without a license shall be guilty of a misdemeanor and on
<br />
<br />conviction thereof shall be fined not less than twenty-five
<br />
<br />dollars ($25.00), and not more than one hundred dollars
<br />
<br />($100.00) for each offense; and any person selling or offer-
<br />
<br />ing to sell as a peddler shall exhibit his license on demand
<br />
<br />of any citizen of this city; and upon his failure or refusal
<br />
<br />to do so he shall be subject to the penalties for peddling
<br />
<br />without a license.
<br />
<br />All persons who do not keep a regular place of business
<br />
<br />(whether it be a house or a vacant lot, or elsewhere), open
<br />
<br />at all times in regular business hours and at the same place,
<br />
<br />who shall offer for sale goods, wares and merchandise, shall
<br />
<br />be deemed peddlers under this section. All persons who
<br />
<br />keep a regular place of business, open at all times in reg-
<br />
<br />ular hours and at the same place, who shall elsewhere than
<br />
<br />at such place of business, personally, or through their
<br />
<br />agent, offer for sale or sell, and at the time of such offering
<br />
<br />for sale, deliver goods, wares and merchandise, shall also be
<br />
<br />deemed peddlers as above, but this section shall not apply
<br />
<br />to those who sell or offer for sale in person or by their em-
<br />
<br />ployees, ice, wood, meats, milk, butter, eggs, poultry, fish,
<br />
<br />oysters, game, vegetables, fruit or other family supplies of
<br />
<br />a perishable nature grown or produced by them and not
<br />
<br />purchased by them for sale.
<br />
<br />For the privilege of peddling or bartering in the City of
<br />
<br />Charlottesville, there shall be paid one hundred dollars
<br />
<br />($100.00) for each person so engaged or employed in the
<br />
<br />City of Charlottesville, when he travels on foot, and when
<br />
<br />he peddles otherwise than on foot, the tax shall be two
<br />
<br />hundred dollars ($200.00), except that tax on peddlers of
<br />
<br />ice, wood, meat, milk, butter, eggs, poultry, fish, oysters,
<br />
<br />game, vegetables, fruit or other family supplies of a perish-
<br />
<br />able nature not grown or produced by them, shall be fifty
<br />
<br />dollars ($50.00) for each vehicle used in such peddling in
<br />
<br />the City of Charlottesville.
<br />
<br />Every vehicle used in peddling as aforesaid shall have
<br />
<br />conspicuously displayed thereon the name of the peddler
<br />
<br />using the same, together with the street and number, city
<br />
<br />and state of his residence.
<br />
<br />Nothing in this section shall be construed to require of
<br />
<br />any farmer a peddler's license for the privilege of selling
<br />
<br />or peddling farm products, wood, or charcoal grown or pro-
<br />
<br />duced by him.
<br />
<br />Every license issued under this section shall expire on
<br />
<br />the thirtieth day of April of each year. No license issued
<br />
<br />under this section shall be prorated.
<br />
<br />The license taxes imposed by this subsection shall not
<br />
<br />apply to any peddler who is covered by subsection (b) of
<br />
<br />this section, and who sells to licensed dealers or retailers
<br />
<br />only.
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