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known as a city directory having an office or representative,
<br />or making contract for work or soliciting for work in the
<br />City of Charlottesville shall pay a license tax of twenty-five
<br />dollars ($25).
<br />39. Civil Engineers.
<br />See § 14.
<br />40. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning
<br />and/or pressing establishment shall pay a specific license
<br />tax of twenty dollars ($20) per annum; provided, however,
<br />that where the machinery used is operated by any other
<br />power than by hand, the tax shall be seventy-five dollars
<br />($75), and in addition thereto, if gross receipts of such
<br />person, firm or corporation, for the preceding year, ex-
<br />ceeded $20,000.00, an additional sum of twenty cents (20c)
<br />for each $100.00 of excess of such receipts over $20,000.00.
<br />41. Cold Storage Plants.
<br />Every person, firm or corporation operating a cold stor-
<br />age plant for some purpose other than for storing his own
<br />goods shall pay for the storage privilege only a license tax
<br />of fifty dollars ($50) per annum for each fifty thousand
<br />(50,000) cubic feet capacity or major fraction thereof, pro-
<br />vided, that in no case shall any such license tax exceed
<br />$500.00.
<br />42. Cold Storage -Rental of Lockers.
<br />Every person, firm or corporation engaged in the busi-
<br />ness of renting individual lockers for cold storage of goods
<br />shall pay for the privilege a license tax of $125.00. This
<br />license shall not include the right to sell any products stored,
<br />and if such person buys and sells any products in connec-
<br />tion with such storage business, a separate merchant's
<br />license as hereinafter provided shall be required.
<br />43. Common Criers.
<br />On every license to a common crier the tax shall be
<br />twenty-five dollars ($25), and he may sell under this license,
<br />fowl, butter, fresh fish, fresh vegetables, fruit or articles of
<br />I
<br />ike perishable nature.
<br />44. Concrete -Ready -mixed.
<br />Every person, firm or corporation engaged in the busi-
<br />ness of furnishing to others ready -mixed concrete shall pay
<br /><< specific license tax of $100.00 per annum.
<br />45. Contractors.
<br />Every contractor for the privilege of transacting busi-
<br />ness shall pay a license tax to be ascertained in the following
<br />manner:
<br />If the.gross amount of all orders or contracts for work
<br />done in the State aggregate one thousand dollars or less, he
<br />shall pay the sum of ten dollars, and he shall pay one dollar
<br />additional on each one thousand dollars in excess of the first
<br />one thousand dollars and to the amount of fifteen thousand
<br />dollars, and he shall pay fifty cents additional on each one
<br />thousand dollars on all orders or contracts in excess of fif-
<br />teen thousand dollars; such sums shall be assessed and
<br />collected as provided for by the tax laws of the State of
<br />Virginia, applicable to contractors except as otherwise
<br />herein provided.
<br />46. Crate -Manufacture.
<br />Every person, firm or corporation engaged in the busi-
<br />ness of constructing crates or sections thereof, shall pay a
<br />specific license tax of $75.00 per annum.
<br />47. Creamery. i
<br />Each person, firm or corporation manufacturing butter
<br />for sale shall pay a specific license tax of $75 per annum.
<br />Not transferable.
<br />' 48. Credit Unions.
<br />A credit union which makes loans only to its stockhold-
<br />ers or members shall pay an annual City license tax as
<br />follows:
<br />Five dollars ($5.00) where the actual paid in capital
<br />is not in excess of fifteen thousand dollars ($15,000.00) ;
<br />ten dollars ($10) where the actual paid in capital is over
<br />fifteen thousand dollars ($15,000.00) and not in excess of
<br />twenty thousand dollars ($20,000.00) ; fifteen dollars ($15)
<br />where the actual paid in capital is over twenty thousand
<br />dollars ($20,000.00) and not in excess of fifty thousand
<br />dollars ($50,000.00) ; twenty-five dollars ($25) where the
<br />actual paid in capital is over fifty thousand dollars
<br />($50,000.00) and not in excess of one hundred thousand dol-
<br />lars ($100,000.00) ; and an additional sum of two dollars
<br />($2) per thousand for each one thousand dollars ($1,000.00)
<br />of actual paid in capital in excess of one hundred thousand
<br />dollars ($100,000-00).
<br />49. Dance Halls.
<br />On every license to a person or firm to conduct a dance
<br />hall in which dancing is to be allowed, where an admission
<br />fee is charged or a charge is made for participating in such
<br />dancing, the tax shall be $50, and no such license shall be
<br />HM
<br />granted until such person or persons shall have secured the
<br />consent of the Mayor, who shall satisfy himself that the
<br />person or persons applying are proper persons to conduct
<br />such hall, and that the location is suitable for such purpose,
<br />and it is further provided that any such dance hall shall be
<br />subject to such rules and regulations as are now or may
<br />hereafter be prescribed by the Council. Not transferable.
<br />50. Daguerrean and Photographic Artists and Canvassers for Copy-
<br />ing Pictures.
<br />The license tax on any person engaged in business as a
<br />daguerrean or photographic artist, shall be fifty dollars
<br />($50). All persons canvassing this city for copying pictures
<br />of any description shall pay a license tax of one hundred
<br />dollars ($100). Any itinerant daguerrean or photographic
<br />artist, or any person taking orders in this city on the ticket
<br />or other plan for photographs to be delivered or furnished
<br />by photographers shall pay a license tax of one hundred
<br />dollars ($100.00), provided, that said license shall not be
<br />required of persons taj ing orders for photographs licensed
<br />by this City and having a fixed place of business in this City.
<br />51. Dealers in Pistols, Dina, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks,
<br />or bowies knives without having first procured a license
<br />therefor.
<br />Every person, firm or corporation engaged in the busi-
<br />ness of selling pistols, dirks, or bowie knives, or who shall
<br />hereafter engage in such business, shall pay for the priv-
<br />ilege of transacting said business a specific license tax A
<br />five dollars ($5), and no such license shall be issued for
<br />any less period than one year nor shall there be any abate-
<br />ment in any instance of the tax upon such license by reason
<br />of the fact that the person or persons so licensed shall have
<br />exercised such license calling for a period of less than one
<br />year. Applicants for license to deal in pistols, dirks and
<br />bowie knives must have the written consent of the Mayor.
<br />Dealers must report all sales to Chief of Police monthly,
<br />giving names and addresses of purchasers.
<br />52. Dentists.
<br />See § 14.
<br />53. Draperies or Braids -Manufacture.
<br />Each person, firm or corporation manufacturing draper-
<br />ies or braids shall pay a specific license of $75.00 per annum.
<br />54. Dyeing Establishments.
<br />Each person, firm or corporation conducting a dyeing
<br />establishment shall pay a specific license tax of ten dollars
<br />($10) per annum. Not transferable.
<br />55. Electric Fuses -Manufacture.
<br />Each person, firm or corporation manufacturing Electric
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />56. Electric Machines, etc. Exhibiting.
<br />Every person exhibiting for pay electrical machines for
<br />testing strength or weight, or other machines or implements
<br />on the street or any location, for profit, shall pay a specific
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />ferable,
<br />57. Electricity.
<br />Every person, firm or corporation generating or selling
<br />or offering for sale or delivering electricity for light or
<br />power or heat or any other commercial uses shall pay a
<br />license tax of one-half of one per cent. of the gross receipts
<br />of such person, firm or corporation, based upon receipts
<br />from such business during the preceding calendar year.
<br />In applying for such license a statement of such receipts
<br />shall be submitted to the Commissioner of Revenue.
<br />58. Flooring Manufacturing.
<br />Every person, firm or corporation manufacturing floor-
<br />ing shall pay a specific license tax of $100.00 per annum.
<br />59. Florists.
<br />On every person or firm engaged as a florist, a specific
<br />license tax of thirty-five dollars ($35.00) shall be imposed,
<br />and if they engage in buying and selling, they shall be
<br />deemed merchants and shall pay accordingly.
<br />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.
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