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12. Agents—Sewing Machines. On every license to a person or firm, other than a regular licensed merchant or sewing machine agent, as provided in the Tax Laws of Virginia, to sell or offer to sell or rent sewing machines, and accessories, the tax shall be twenty-five dollars ($25). It shall be the duty of the Commissioner of Revenue to require of any person or firm selling or offering to sell sewing machines and accessories that the agent's certificate granted by the Auditor of the State, as provided for in the Tax Laws of Virginia shall be provided for his inspection. 13. Architects. See § 14. 14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Surveyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons, Public Accountants, Chiropodists and Chiropractors, etc. The specific license tax on every resident or non-resident attorney-at-law, physician, dentist, architect, civil, mechanical, or electrical engineer, municipal consultant, surveyor, tree surgeon, optician, oculist, veterinary surgeon, osteopath, chiropractor, chiropodist, poropathy, manipulative surgeon or other practitioner of the art of healing and public accountants having an office or carrying on business or practicing their art or profession in this city shall be twenty-five dollars ($25), and in addition thereto one-half of one per centum (½ of 1%) of the gross receipts, fees or commissions for the preceding license year in excess of $2,500. The gross receipts of any firm shall, for the purpose of this section, be considered equally divided among the members and associates of said firm required to secure licenses hereunder. All persons who for compensation shall furnish plans and specifications for the erection or improvements of buildings shall be deemed architects, and all persons who examine or measure the eyes for the purpose of fitting optical glasses to them shall be deemed opticians within the meaning of this section. No such license shall be issued for less than twenty-five dollars ($25). Licenses under this section are not transferable. 15. Auctioneers—General. On every general auctioneer, sixty dollars ($60), whether he receives any compensation for his services or not. Under this license a person may sell any goods, wares, merchandise, or other things, including real estate, for the sale of which by an auctioneer, no further license is elsewhere required. Not transferable. 16. Auctioneers—Live Stock. If commissions and profits from sales did not exceed $1,000.00 during preceding year, tax is $75.00. If commissions and profits from sales exceeded $1,000.00, tax is $75.00 and $1.00 for each $100.00, or fractional part thereof, of commissions and profits from sales, in excess of $1,000.00. (Licensed live stock auctioneer who buys and sells on his own account shall for the conduct of that business be deemed a MERCHANT and shall take out a merchant's license.) 17. Auction Sales. Every person or firm who shall bring into this city from any place beyond its limits a stock of goods of any kind and remain here temporarily selling the same, at wholesale or retail and either at public auction or privately, shall pay therefor a specific license tax of five hundred dollars ($500). Not transferable. 18. Automobile Buying. Every person, firm or corporation, resident or non- resident who shall engage in the business of buying motor vehicles in the City of Charlottesville and who does not pay a City merchant's license in connection with said business, shall, for the privilege of doing such business, pay an an- nual license tax of $150.00. 19. Auto Washing Establishments. Where not run as part of a garage, auto repair shop or gasoline filling station a license tax of $25 shall be charged. 20. Baby Racks and Other Games. Every person conducting a baby rack, knife rack, or like game of chance not prohibited by law, shall pay on each game a specific license tax of twenty-five dollars ($25) per day. 21. Bakers. (a) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, sell- ing the majority of the products thereof at wholesale, $100.00. (b) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, sell- ing the majority of the products thereof at retail, $25.00. (c) On each and every person who shall bake at his resi- dence only, without bakery ovens and sell the products thereof for resale only, $10.00. 21. Bakers. (a) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, sell- ing the majority of the products thereof at wholesale, $100.00. (b) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, sell- ing the majority of the products thereof at retail, $25.00. (c) On each and every person who shall bake at his resi- dence only, without bakery ovens and sell the products thereof for resale only, $10.00. 22. Barbers. On every license to a barber shop the tax shall be $10.00 for each chair. 23. Beauty Specialists, etc. Every masseur, manicurist, hair dresser or beauty spe- cialist shall pay a specific license tax of $10 per annum for each operator. The term operator shall include any employee who engages in giving any beauty treatments regard- less of whether they have a certificate or not. Not transferable. 24. Beer-Wine-Spirits-Alcohol More than 3.2 per cent. On every person producing or handling for sale any beverage, as defined and permitted by an Act of the General Assembly of Virginia, approved March 7, 1934, and amend- ments thereto entitled "Alcoholic Beverage Control Act", the annual license tax shall be as follows: For each Distillers License, for the manufacture of more than 5000 gallons ............................ $500.00 For each Winery License ............................ 500.00 For each Brewery License ........................... 500.00 For each Bottlers License ........................... 50.00 For each Wholesale Beer License .................... 150.00 For each Wholesale Wine Distributors License ........ 50.00 For each Retail Beer-on-Premises License ............ 50.00 For each Retail Beer-off-Premises License ........... 20.00 For each Retail Beer-on-and-off-Premises License .... 70.00 For each Retail Wine-off-Premises License ........... 30.00 For each Retail Wine and Beer on-premises License .. 150.00 For each Retail Wine and Beer off-premises License .. 50.00 For each Retail Wine and Beer on-and-off-premises License .......................................... 200.00 For each Retail Druggist's License ................. 10.00 The above licenses shall not be in lieu of merchants licenses or restaurant licenses herein provided for and in calculating merchants and restaurant licenses, sales of alco- holic beverages bought or sold, as the case may be, shall be included in determining the amount of such merchants and restaurant licenses. Provided, however, that in the case of a beer wholesaler or wine distributor in determining the wholesale merchants license tax there shall be disregarded purchases of wine or beer, as the case may be, to an amount which would be necessary to produce a wholesale merchants license tax equal to the wholesale beer license or wholesale wine distributor's license, as the case may be, hereinabove provided. 25. Bill Posters. Each bill poster shall pay a license tax of forty dollars ($40). All persons who post notices, bills and labels for compensation shall be construed as bill posters. Any person taking out this license may have the privilege of distributing advertisements as defined in § 2. 26. Billiard or Pool. On every license to keep a billiard or pool saloon the tax shall be twenty-five dollars ($25) for one table, and an ad- ditional tax of fifteen dollars ($15) for the second table, and ten dollars ($10) additional for each table in excess of two. No license shall be issued without the written consent of the Mayor. Licenses may be issued quarterly. 27. Bootblacks. For each chair or stand accommodating not more than one person the license shall be $2 and when a bench is used the license shall be $2 for each pair of footrests, for year or any part of year. 28. Bottling Works. On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, sarsaparilla, aerated water, fruit or vegetable juices whether made with plain water or with aerated or carbonated water, when the output of the plant is 100 cases or less per day the license tax shall be seventy-five dollars ($75), and when the output of the said plant is in excess of 100 cases per day, in addition to such sum of seventy-five dollars ($75), thirty- five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be consid- ered the average daily output of said plant, counting work- ing days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any under- estimate shall be subject to correction at the end of the year. 29. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball. On every license permitting a bowling saloon, tenpin alley, boxball, or indoor baseball, to be kept in this city, whether a charge is made for playing or not, where the pub- lic is invited, the tax shall be twenty dollars ($20) for the first alley or game, and fifteen dollars ($15) for each addi- tional alley or game. 30. Brick Yards. Each person, firm or corporation conducting a Brick Yard shall pay a specific license of $25.00 per annum. 31. Brokers in Stocks, Bonds or Bills. On every license to a person or firm to conduct the busi-