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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 $2,000.00 the
<br />
<br />tax shall be $20.00.
<br />
<br />On all sales over $2,000.00 and not exceeding $100,-
<br />
<br />000.00 the tax shall be twenty-seven cents (27¢) on the
<br />
<br />$100.00 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
<br />
<br />in 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 />Where any person, firm or corporation engaged in the
<br />
<br />business of a retail merchant makes charges for services
<br />
<br />rendered in connection with such business, including repair
<br />
<br />work, the gross amount received for such services shall be
<br />
<br />included in the sales on which the merchants’ license tax is
<br />
<br />calculated, unless a separate license tax is paid to the City
<br />
<br />in connection with the furnishing of such services.
<br />
<br />86. 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 $10,000.00
<br />
<br />the tax shall be $75.00.
<br />
<br />On all purchases over $10,000.00 and less than $50,-
<br />
<br />000.00 the tax shall be forty-five cents (45¢) on the $100.00
<br />
<br />in excess of $10,000.00.
<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 />87. 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 commis-
<br />
<br />sion shall be deemed a commission merchant whether such
<br />
<br />commission be determined by a percentage of sales or by
<br />
<br />the volume of sales or by the number of packages sold.
<br />
<br />Every person, firm or corporation doing business in
<br />
<br />this city who orders or solicits orders for, receives or
<br />
<br />distributes provisions of merchandise including flour, hay
<br />
<br />or grain shipped into this city from points within this
<br />
<br />state for distribution on account of the shipper, or shipped
<br />
<br />direct to the buyer, and participates in the profits ensuing
<br />
<br />from or accruing out of the sales of such provisions or
<br />
<br />merchandise including hay or grain, or receives compensa-
<br />
<br />tion in any form for his services whether he invoices such
<br />
<br />sale and collects the money therefor or not shall be deemed
<br />
<br />a merchandise broker.
<br />
<br />The tax on commission merchants or merchandise
<br />
<br />brokers shall be fifty dollars ($50.00), provided the com-
<br />
<br />mission or compensation did not exceed $1,000.00; but
<br />
<br />when the commission or compensation exceeded $1,000.00,
<br />
<br />the tax shall be fifty dollars ($50.00) and an additional
<br />
<br />tax of ten dollars ($10.00) for each $1,000.00 or fraction
<br />
<br />thereof in 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 />88. Merchants—Tobacco.
<br />
<br />See § 121.
<br />
<br />89. Merchandise Broker.
<br />
<br />See § 87.
<br />
<br />90. 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 />91. 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 />92. 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 retail merchant’s license, which license shall
<br />
<br />be based on the gross receipts of such person, firm or cor-
<br />
<br />poration.
<br />
<br />93. 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 120 shall apply.
<br />
<br />94. 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)
<br />
<br />per day.
<br />
<br />95. Oculists.
<br />
<br />See § 14.
<br />
<br />96. Opticians.
<br />
<br />See § 14.
<br />
<br />97. Pawnbrokers.
<br />
<br />On every license to a pawnbroker the specific license tax
<br />
<br />shall be one hundred dollars ($100) for one year or frac-
<br />
<br />tional part thereof. Not transferable.
<br />
<br />98. Peanut and Popcorn Vendors.
<br />
<br />On street vendors of peanuts and popcorn the license tax
<br />
<br />shall be ten dollars ($10).
<br />
<br />99. (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, and not more than one hundred dollars for each of-
<br />
<br />fense; and any person selling or offering to sell as a peddler
<br />
<br />shall exhibit his license on demand of any citizen of this
<br />
<br />city; and upon his failure or refusal to do so he shall be
<br />
<br />subject to the penalties for peddling 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 agent,
<br />
<br />offer for sale or sell, and at the time of such offering for
<br />
<br />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 for
<br />
<br />each person so engaged or employed in the City of Char-
<br />
<br />lottesville, when he travels on foot, and when he peddles
<br />
<br />otherwise than on foot, the tax shall be two hundred dollars,
<br />
<br />except that tax on peddlers of ice, wood, meat, milk, butter,
<br />
<br />eggs, poultry, fish, oysters, game, vegetables, fruit or other
<br />
<br />family supplies of a perishable nature not grown or pro-
<br />
<br />duced by them, shall be fifty dollars for each vehicle used
<br />
<br />in such peddling in 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.
<br />
<br />99 (b) Peddlers of Goods, Wares or Merchandise Who Sell to
<br />
<br />Licensed Dealers.
<br />
<br />There is hereby imposed an annual city license tax on
<br />
<br />every person, firm and corporation, (other than a distributor
<br />
<br />and/or vendor of motor vehicle fuels and petroleum prod-
<br />
<br />ucts, tobacco, or seafood, a farmer, a farmers’ cooperative
<br />
<br />association, a producer, or a manufacturer taxable on capi-
<br />
<br />tal by the State of Virginia, or a distributor of manufactured
<br />
<br />goods paying a State license tax on his purchases), who or
<br />
<br />which peddles goods, wares, and merchandise by selling and
<br />
<br />delivering the same at the same time to licensed dealers or
<br />
<br />retailers at other than a definite place of business operated
<br />
<br />by the seller.
<br />
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