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<br />12. Agents Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax Laws of Virginia, to sell or offer to sell or rent sew-
<br />ing machines, and accessories, the tax shall be twenty-five
<br />dollars ($25) .
<br />It shall be the duty of the Commissioner of Revenue
<br />to require of any person or firm selling or offering to sell
<br />sewing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in the
<br />Tax Laws of Virginia shall be provided for his inspection.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engineers, Sur-
<br />veyors, Tree Surgeons, Opticians, Oculists, Veterinary Surgeons,
<br />Public Accountants, Chiropodists and Chiropractors, etc.
<br />The specific license tax on every resident or non-resident
<br />attorney -at -lav, physician, dentist, architect, civil, mechan-
<br />ical, or electrical engineer, municipal consultant, surveyor,
<br />tree surgeon, optician, oculist, veterinary surgeon, osteo-
<br />path, chiropractor, chiropodist, poropathay, manipulative
<br />surgeon or other practitioner of the art of healing and pub-
<br />lic accountants having an office or carrying on business or
<br />practicing their art or profession in this city shall be twenty-
<br />five dollars ($25) , and in addition thereto 1,/2' of 1 % (one-
<br />half of one per centum) of the gross receipts, fees or com-
<br />missions for the preceding license year in excess of $2,500.
<br />The gross receipts of any firm shall, for the purpose of this
<br />section, be considered equally divided among the members
<br />and associates of said firm required to secure licenses here-
<br />under.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvemc.nts of buildings
<br />shall be deemed architects, and all persons ,,vho examine or
<br />measure the eyes for the purpose of fitting optical glasses
<br />to them shall be deemed opticians within the meaning of this
<br />section. No such license shall be issued for 'less than twenty-
<br />five dollars ($25).
<br />Licenses under this section are not transferable.
<br />15. Auctioneers General.
<br />On every general auctioneer, sixty dollars ($60), whether
<br />he receives any compensation for his services or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, including real estate, for the sale of which
<br />by an auctioneer, no further license is elsewhere required.
<br />Not transferable.
<br />16. Auctioneers Live Stock.
<br />If commissions and profits from sales did not exceed
<br />$1,000.00 during preceding year, tax is $75.00.
<br />If commissions and profits from sales exceeded $1,000.00,
<br />tax is $75.00 and $1.00 for each $100.00, or fractional part
<br />thereof, of commissions and profits from sales, in excess of
<br />$1,000.00. (Licensed live stock auctioneer who buys and
<br />sells on his own account shall for the conduct of that bust
<br />mess be deemed a MERCHANT and shall take out a mer-
<br />chant's license.)
<br />17. Auction Sales.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or
<br />retail and either at public auction or privately, shall pay
<br />therefor a specific license tax of five hundred dollars ($500) .
<br />Not transf erable.
<br />18. Automobile Buying.
<br />Every person, firm or corporation, .resident or non-
<br />resident who shall engage in the business of buying motor
<br />vehicles in the City of Charlottesville and who does not pay
<br />a City merchant's license in connection with said business,
<br />shall, for the privilege of doing such business, pay an an-
<br />nual license tax of $150.00.
<br />19. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or
<br />gasoline filling station a license tax of $25 shall be charged.
<br />20. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like
<br />game of chance not prohibited by law, shall pay on each
<br />game a specific license tax of twenty-five dollars ($25) per
<br />day.
<br />21. Bakers.
<br />(a) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery, sell-
<br />ing the majority of the products thereof at wholesale, $100.
<br />(b) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery, sell-
<br />ing the majority of the products thereof at retail, $25.00.
<br />(c) On each and every person who shall bake at his resi-
<br />dence only, without bakery ovens and sell the products
<br />thereof for resale only, $10.00.
<br />22. Barbers. •
<br />On every license to a barber shop the tax shall be $10.00
<br />for each chair.
<br />23. Beauty Specialists, etc.
<br />Every masseur, manicurist, hair dresser or beauty spe-
<br />cialist shall pay a specific license tax of $10 per annum for
<br />each operator. The term operator shall include any em-
<br />ployee who engages in giving any beauty treatments regard-
<br />less of whether they have a certificate or not. Not trans -
<br />f erable. ,
<br />24. Beer -Wine -Spirits -Alcohol More than 3.2 per cent.
<br />On every person producing or handling for sale any
<br />beverage, as defined and permitted by an Act of the General
<br />Assembly of Virginia, approved March 7, 1034, and amend-
<br />ments thereto entitled "Alcoholic Beverage Control Act",
<br />the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of
<br />more than 5000 gallons............................................$500.00
<br />For each Winery License ............................... ............. 500.00
<br />For each Brewery License ......................................... 500.00
<br />For each Bo -tiers License .............................................. 50.00
<br />For each Wholesale Beer License .................................. 150.00
<br />For each Wholesale Wine Distributors License.......... 50.00
<br />For each Retail Beer -on -Premises license ... .............. 50.00
<br />For each Retail Beer -off -premises license .......................20.00
<br />For each Retail Beer -on -and -off -premises license...... 70.00
<br />•
<br />For each Retail Wine -off -premises license ................. 30.00
<br />For each Retail Wine and Beer on -premises license.. 150.00
<br />For each Retail Wine and Beer off -premises license.. 50.00
<br />For each Retail Wine and Beer on -and -off -premises
<br />license..................................................................... 200.00
<br />For each Retail Druggist's License .............................. 10.00
<br />The above licenses shall not be in lieu of merchants
<br />licenses or restaurant licenses herein provided for and in
<br />calculating merchants and restaurant licenses, sales of alco-
<br />holic beverages bought or sold, as the case may be, shall be
<br />included in determining the amount of suca merchants and
<br />restaurant licenses, provided however, that in the case of a
<br />beer wholesaler or wine distributor in determining the
<br />wholesale merchants license tax there shall be disregarded
<br />purchases of wine or beer, as the case may 6e, to an amount
<br />which would be necessary to produce a wholesale merchants
<br />license tax equal to the wholesale beer license or wholesale
<br />`vine distributor's license, as the case may be, hereinabove
<br />provided.
<br />25. Bill Posters.
<br />Each bill poster shall pay a license tax of forty dollars
<br />($40) . All persons who post notices, bills and labels for
<br />compensation. shall be construed as bill posters. Any per-
<br />son taking out this license may have the privilege of dis-
<br />tributing advertisements as defined in § 2.
<br />26. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be twenty-five dollars ($25) for one table, and an ad-
<br />ditional tax of fifteen dollars ($15) for the second table, and
<br />ten dollars ($10) additional for each table in excess of two.
<br />No license shall be issued without the written consent of the
<br />Mayor. Licenses may be issued quarterly.
<br />27. Bootblacks.
<br />For each chair or stand accommodating not more than
<br />one person the license shall be $2 and when a bench is used
<br />the license shall be $2 for each pair of footrests, for year
<br />or any part of year.
<br />28. Bottling Works.
<br />On each and every person, firm or corporation, doing a
<br />bottling business in the City of soda water, pop, gingerale,
<br />sarsaparilla, aerated water, fruit or vegetable juices whether
<br />made with plain water or with aerated or carbonated water,
<br />when the output of the plant is 100 cases or less per day the
<br />license tax shall be seventy-five dollars ($75) , and when the
<br />output of the said plant is in excess of 100 cases per day,
<br />in addition to such sum of seventy-five dollars ($75) thirty-
<br />five dollars ($35) for each additional 100 cases of output or
<br />fraction thereof. The out -put of such plant; shall be consid-
<br />ered the average daily output of said plant, counting work-
<br />ing days only, for the preceding calendar ;year. In the case
<br />of new plants the output shall be estimated and any under-
<br />estimate shall be subject to correction at the end of the year.
<br />29. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball.
<br />On every license permitting a bowling saloon, tenpin
<br />alley, boxball, or indoor baseball, to be kept in this city,
<br />whether a charge is made for playing or not, where the pub-
<br />lic is invited, the tax shall be twenty dollars ($20) for the
<br />first alley or game, and fifteen dollars ($15) for each addi-
<br />tional alley or game.
<br />30. Brick Yards.
<br />Each person, firm or corporation conducting a Brick
<br />Yard shall pay a specific license of $25.00 per annum.
<br />31. Brokers in Stocks, Bonds or Bills. •
<br />On every license to a person or firm to conduct the busi
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