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• ness of stock, bond, note or bill broker the tax shall be one
<br />hundred dollars ($100.00) .
<br />32. Brokers in Options or Futures.
<br />Any person, firm, or corporation engaged in buying and
<br />selling, or who receives orders to buy or sell, cotton, grain
<br />provisions, or other commodities, shall be deemed to be a
<br />broker dealing in options or futures. Every broker deal-
<br />ing in options or futures or in buying or selling options or
<br />futures shall pay the sum of one hundred dollars ($100.00)
<br />for the privilege of transacting such business.
<br />33. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lend-
<br />ing only to stockholders, and confining its business solely
<br />to the City and County in which organized and counties and
<br />cities immediately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-
<br />up stock, to value of $25,000.00 or less, $75.00; and a fur-
<br />ther sum of $2.00 upon each additional $1,000.00 or frac-
<br />tional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath
<br />of capital paid in.
<br />34. Building Materials.
<br />• Each person, firm or corporation, not having an estab-
<br />lished place of business in this City, selling to other than
<br />duly licensed merchants engaged in the building supply
<br />business any lumber, posts, shingles, sash, doors, blinds,
<br />bricks or other building materials, shall pay a retail mer-
<br />chants' license on such retail business done within the City
<br />limits.
<br />•
<br />35. Carnival.
<br />On every carnival, one hundred and twenty-five dollars
<br />`n
<br />N
<br />($125) per day. A carnival shall mean an aggregation of
<br />shows, amusements, concessions, eating places and riding
<br />devices, or any of them operating together on one lot or
<br />Q
<br />street, or on contigious lots or streets, moving from place
<br />to place, whether the same are owned and actually operated
<br />by separate persons, firms, corporations or not.
<br />36. Chain Store.
<br />On each chain store, chain mercantile establishment or
<br />chain subsidiary there shall be a license tax of ten (10 )
<br />cents for each $100.00 of sales made during the preceding
<br />calendar year, which license tax shall be in addition to any
<br />license tax prescribed by any other section or sections of
<br />this ordinance.
<br />For the purpose of this ordinance, a chain store, chain
<br />mercantile establishment or chain subsidiary, shall be any
<br />retail outlet which is actually under, or subject to, the direct
<br />or indirect control, direction, or management of any indi-
<br />vidual, firm, organization, or corporation, foreign or do-
<br />mestic operating or maintaining six or more retail stores
<br />or mercantile establishments anywhere under the same gen-
<br />eral management, supervision or ownership, the net reve-
<br />nue of which retail stores or mercantile establishmints
<br />inure to the benefit of, or are made available, in whole -►r in
<br />part, immediately or ultimately, to such individual, firm,
<br />or organization or corporation. This section shall apply to
<br />all such retail stores or mercantile establishments located
<br />within the corporate limits of this City even though they
<br />may be apparently or ostensibly operated as separate or
<br />independent stores or mercantile establishments, if they
<br />are actually subservient to, or under the control of, such
<br />individual, firm, organization or corporation in the manner
<br />set forth in this section.
<br />•
<br />37. Cinder or Building Blocks.
<br />Every person, firm or corporation manufacturing cinder
<br />block or other building block, shall pay a specific license tax
<br />of $100.00 per annum.
<br />38. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />business of publishing or distributing a directory commonly
<br />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 />.2
<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 />$350.00.
<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 product 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 />like 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 />a 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.
<br />Each person, firm or corporation manufacturing butter
<br />for sale shall pay a specific license tax of $100.00 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 i,wenty 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
<br />dollars ($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 ($100,0.00.00).
<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 />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. Oaguerrean 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 taking orders for photographs licensed
<br />by this City and having a fixed place of business in this City.
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