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ness of stock, bond, note or bill broker the tax shall be one
<br />
<br /> hundred dollars ($100.00).
<br />
<br />32. Brokers in Options or Futures.
<br />
<br /> Any person, firm, or corporation engaged in buying and
<br />
<br /> selling, or who receives orders to buy or sell, cotton, grain,
<br />
<br /> provisions, or other commodities, shall be deemed to be a
<br />
<br /> broker dealing in options or futures. Every broker deal-
<br />
<br /> ing in options or futures or in buying or selling options or
<br />
<br /> futures shall pay the sum of one hundred dollars ($100.00)
<br />
<br /> for the privilege of transacting such business.
<br />
<br />33. Building and Loan Association.
<br />
<br /> Specific license tax upon purely mutual companies lend-
<br />
<br /> ing only to stockholders, and confining its business solely
<br />
<br /> to the City and County in which organized and counties and
<br />
<br /> cities immediately contiguous thereto, $50.00.
<br />
<br /> Specific license tax upon paid-up stock, or partially paid-
<br />
<br /> up stock, to value of $25,000.00 or less, $75.00; and a fur-
<br />
<br /> ther sum of $2.00 upon each additional $1,000.00 or frac-
<br />
<br /> tional part thereof, so paid up.
<br />
<br /> Note: Commissioner must require statement under oath
<br />
<br /> of capital paid in.
<br />
<br />34. Building Materials.
<br />
<br /> Each person, firm or corporation, not having an estab-
<br />
<br /> lished place of business in this City, selling to other than
<br />
<br /> duly licensed merchants engaged in the building supply
<br />
<br /> business any lumber, posts, shingles, sash, doors, blinds,
<br />
<br /> bricks or other building materials, shall pay a retail mer-
<br />
<br /> chants' license on such retail business done within the City
<br />
<br /> limits.
<br />
<br />35. Carnival.
<br />
<br /> On every carnival, one hundred and twenty-five dollars
<br />
<br /> ($125) per day. A carnival shall mean an aggregation of
<br />
<br /> shows, amusements, concessions, eating places and riding
<br />
<br /> devices, or any of them operating together on one lot or
<br />
<br /> street, or on contiguous lots or streets, moving from place
<br />
<br /> to place, whether the same are owned and actually operated
<br />
<br /> by separate persons, firms, corporations or not.
<br />
<br />36. Chain Store.
<br />
<br /> On each chain store, chain mercantile establishment or
<br />
<br /> chain subsidiary there shall be a license tax of ten (10)
<br />
<br /> cents for each $100.00 of sales made during the preceding
<br />
<br /> calendar year, which license tax shall be in addition to any
<br />
<br /> license tax prescribed by any other section or sections of
<br />
<br /> this ordinance.
<br />
<br /> For the purpose of this ordinance, a chain store, chain
<br />
<br /> mercantile establishment or chain subsidiary, shall be any
<br />
<br /> retail outlet which is actually under, or subject to, the direct
<br />
<br /> or indirect control, direction, or management of any indi-
<br />
<br /> vidual, firm, organization, or corporation, foreign or do-
<br />
<br /> mestic operating or maintaining six or more retail stores
<br />
<br /> or mercantile establishments anywhere under the same gen-
<br />
<br /> eral management, supervision or ownership, the net reve-
<br />
<br /> nue of which retail stores or mercantile establishments
<br />
<br /> inure to the benefit of, or are made available, in whole or in
<br />
<br /> part, immediately or ultimately, to such individual, firm,
<br />
<br /> organization or corporation.
<br />
<br /> This section shall apply to all such retail stores or
<br />
<br /> mercantile establishments located within the corporate
<br />
<br /> limits of this City even though they may be apparently or
<br />
<br /> ostensibly operated as separate or independent stores or
<br />
<br /> mercantile establishments, if they are actually subservient
<br />
<br /> to, or under the control of, such individual, firm, organi-
<br />
<br /> zation or corporation in the manner set forth in this section.
<br />
<br />37. Cinder or Building Blocks.
<br />
<br /> Every person, firm or corporation manufacturing cinder
<br />
<br /> block or other building block, shall pay a specific license tax
<br />
<br /> of $100.00 per annum.
<br />
<br />38. City Directory.
<br />
<br /> Any person, firm or corporation who shall engage in the
<br />
<br /> business of publishing or distributing a directory commonly
<br />
<br /> known as a city directory having an office or representative,
<br />
<br /> or making contract for work or soliciting for work in the
<br />
<br /> City of Charlottesville shall pay a license tax of twenty-five
<br />
<br /> dollars ($25).
<br />
<br />39. Civil Engineers.
<br />
<br /> See § 14.
<br />
<br />40. Cleaning and Pressing.
<br />
<br /> Each person, firm or corporation conducting a cleaning
<br />
<br /> and/or pressing establishment shall pay a specific license
<br />
<br /> tax of twenty dollars ($20) per annum; provided, however,
<br />
<br /> that where the machinery used is operated by any other
<br />
<br /> power than by hand, the tax shall be seventy-five dollars
<br />
<br /> ($75), and in addition thereto, if gross receipts of such
<br />
<br /> person, firm or corporation, for the preceding year, ex-
<br />
<br /> ceeded $20,000.00, an additional sum of twenty cents (20c)
<br />
<br /> for each $100.00 of excess of such receipts over $20,000.00.
<br />
<br />41. Cold Storage Plants.
<br />
<br /> Every person, firm or corporation operating a cold stor-
<br />
<br /> age plant for some purpose other than for storing his own
<br />
<br /> goods shall pay for the storage privilege only a license tax
<br />
<br /> of fifty dollars ($50) per annum for each fifty thousand
<br />
<br /> (50,000) cubic feet capacity or major fraction thereof, pro-
<br />
<br /> vided, that in no case shall any such license tax exceed
<br />
<br /> $350.00.
<br />
<br />42. Cold Storage—Rental of Lockers.
<br />
<br /> Every person, firm or corporation engaged in the busi-
<br />
<br /> ness of renting individual lockers for cold storage of goods
<br />
<br /> shall pay for the privilege a license tax of $125.00. This
<br />
<br /> license shall not include the right to sell any products stored,
<br />
<br /> and if such person buys and sells any product in connec-
<br />
<br /> tion with such storage business, a separate merchant's
<br />
<br /> license as hereinafter provided shall be required.
<br />
<br />43. Common Criers.
<br />
<br /> On every license to a common crier the tax shall be
<br />
<br /> twenty-five dollars ($25), and he may sell under this license,
<br />
<br /> fowl, butter, fresh fish, fresh vegetables, fruit or articles of
<br />
<br /> like perishable nature.
<br />
<br />44. Concrete—Ready-Mixed.
<br />
<br /> Every person, firm or corporation engaged in the busi-
<br />
<br /> ness of furnishing to others ready-mixed concrete shall pay
<br />
<br /> a specific license tax of $100.00 per annum.
<br />
<br />45. Contractors.
<br />
<br /> Every contractor for the privilege of transacting busi-
<br />
<br /> ness shall pay a license tax to be ascertained in the following
<br />
<br /> manner:
<br />
<br /> If the gross amount of all orders or contracts for work
<br />
<br /> done in the State aggregate one thousand dollars or less, he
<br />
<br /> shall pay the sum of ten dollars, and he shall pay one dollar
<br />
<br /> additional on each one thousand dollars in excess of the first
<br />
<br /> one thousand dollars and to the amount of fifteen thousand
<br />
<br /> dollars, and he shall pay fifty cents additional on each one
<br />
<br /> thousand dollars on all orders or contracts in excess of fif-
<br />
<br /> teen thousand dollars; such sums shall be assessed and
<br />
<br /> collected as provided for by the tax laws of the State of
<br />
<br /> Virginia, applicable to contractors except as otherwise
<br />
<br /> herein provided.
<br />
<br />46. Crate Manufacture.
<br />
<br /> Every person, firm or corporation engaged in the busi-
<br />
<br /> ness of constructing crates or sections thereof, shall pay a
<br />
<br /> specific license tax of $75.00 per annum.
<br />
<br />47. Creamery.
<br />
<br /> Each person, firm or corporation manufacturing butter
<br />
<br /> for sale shall pay a specific license tax of $100.00 per annum.
<br />
<br /> Not transferable.
<br />
<br />48. Credit Unions.
<br />
<br /> A credit union which makes loans only to its stockhold-
<br />
<br /> ers or members shall pay an annual City license tax as
<br />
<br /> follows:
<br />
<br /> Five dollars ($5.00) where the actual paid in capital
<br />
<br /> is not in excess of fifteen thousand dollars ($15,000.00);
<br />
<br /> ten dollars ($10) where the actual paid in capital is over
<br />
<br /> fifteen thousand dollars ($15,000.00) and not in excess of
<br />
<br /> twenty thousand dollars ($20,000.00);
<br />
<br /> fifteen dollars ($15) where the actual paid in capital
<br />
<br /> is over twenty thousand dollars ($20,000.00) and not in
<br />
<br /> excess of fifty thousand dollars ($50,000.00);
<br />
<br /> twenty-five dollars ($25) where the actual paid in
<br />
<br /> capital is over fifty thousand dollars ($50,000.00) and not
<br />
<br /> in excess of one hundred thousand dollars ($100,000.00);
<br />
<br /> and an additional sum of two dollars ($2) per thousand
<br />
<br /> for each one thousand dollars ($1,000.00) of actual paid in
<br />
<br /> capital in excess of one hundred thousand dollars
<br />
<br /> ($100,000.00).
<br />
<br />49. Dance Halls.
<br />
<br /> On every license to a person or firm to conduct a dance
<br />
<br /> hall in which dancing is to be allowed, where an admission
<br />
<br /> fee is charged or a charge is made for participating in such
<br />
<br /> dancing, the tax shall be $50, and no such license shall be
<br />
<br /> granted until such person or persons shall have secured the
<br />
<br /> consent of the Mayor, who shall satisfy himself that the
<br />
<br /> person or persons applying are proper persons to conduct
<br />
<br /> such hall, and that the location is suitable for such purpose,
<br />
<br /> and it is further provided that any such dance hall shall be
<br />
<br /> subject to such rules and regulations as are now or may
<br />
<br /> hereafter be prescribed by the Council. Not transferable.
<br />
<br />50. Daguerrean and Photographic Artists and Canvassers
<br /> for Copying Pictures.
<br />
<br /> The license tax on any person engaged in business as a
<br />
<br /> daguerrean or photographic artist, shall be fifty dollars
<br />
<br /> ($50). All persons canvassing this city for copying pictures
<br />
<br /> of any description shall pay a license tax of one hundred
<br />
<br /> dollars ($100).
<br />
<br /> Any itinerant daguerrean or photographic artist, or any
<br />
<br /> person taking orders in this city on the ticket or other plan
<br />
<br /> for photographs to be delivered or furnished by photog-
<br />
<br /> raphers shall pay a license tax of one hundred dollars
<br />
<br /> ($100.00), provided, that said license shall not be required
<br />
<br /> of persons taking orders for photographs licensed by this
<br />
<br /> City and having a fixed place of business in this City.
<br />
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