1947 ORDINANCES - Laserfiche WebLink

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• 76. Laundries --Dry Cleaning -Pressing and Dyeing -Non -Resident. On every person, firm or corporation (other than a laun- dry, pressing, dyeing or dry cleaning establishment located in the City of Charlottesville paying the regular laundry, dyeing, pressing, or. dry cleaning license tax in the City of Charlottesville) engaged in soliciting general laundry, dye- ing, pressing, or dry cleaning work, including towel or linen service, or the renting or furnishing of towels for compensation, where said person, firm or corporation does the laundry, dyeing, pressing, or dry cleaning work thereon outside of the City, or has it done outside of the City $250.00 per annum. Provided, however, that if the business of such person, firm or corporation shall consist only of cleaning of rugs, carpets and similar articles, the license tax shall be $100.00 per annum. 77. Laundries Supplying Automobile Covers and Cleaning Cloths. On every person engaged in the business of supplying cloths for temporary protection of automobiles and clean- ing the same or any other wiper cloths, there shall be a specific license tax of $25.00. 78. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a • specific license tax of $75.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 79. Loans. On each person, firm or corporation, other than a pawn- broker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or household furniture, there shall be a license tax of $250.00. Not prorated. Not transferable. NO On each person, firm or corporation licensed to do busi- `n ness under the provisions of the State Uniform Small Loan N Act there shall be a license tax of $250. Not prorated. Not W transferable. 80. Insulating Pins Manufacture. Every person, firm or corporation manufacturing in- sulating pins shall pay a specific license of $100.00 per an- num. 81. Lodging Houses. Private entertainment (ten rooms or less), tax $5.00 for first room, and $1.00 additional for each room in excess of one. Any person who shall furnish for compensation lodging to travelers or sojourners in any house of ten bedrooms or less shall be deemed to keep a lodging house. 82. Machine Shops. See § 62. 83. Machine and Appliance Manufacturing. Every person, firm or corporation manufacturng ma- chinery and appliances shall pay a specific license tax of Every person, firm or corporation engaged in the busi- ness of a wholesale merchant shall for each separate place of business conducted in the City of Charlottesville pay a • license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,- 000.00 the tax shall be forty-five cents (45c) on the $100.00 in excess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be twelve cents (12c) on the $100.00. 87. Merchants -Commission -Merchandise Brokers. Every person, firm or corporation buying or selling for another any kind of merchandise except cider on commis- sion shall be deemed a commission merchant whether such commission be determined by a percentage of sales or by the volume of sales or by the number of packages sold. Every person, firm or corporation doing business in this city who orders or solicits orders for, receives or distributes provisions of merchandise including flour, hay or grain shipped into this city from points within this state for distribution on account of the shipper, or shipped direct to the buyer, and participates in the profits ensuing from or accruing out of the sales of such provisions or merchandise including hay or grain, or receives compensa- tion in any form for his services whether he invoices such sale and collects the money therefor or not shall be deemed a merchandise broker. The tax on commission merchants or merchandise brokers shall be fifty dollars ($50.00) , provided the com- mission or compensation did not exceed $1,000.00; but - when the commission or compensation exceeded $1,000.00, the tax shall be fifty dollars ($50.00) and an additional tax of ten dollars ($10.00) for each $1,000.00 or fraction thereof in excess of $1,000.00. A person, firm or corporation who is both a commission merchant and a merchandise broker shall pay only one tax under this section. 88. Merchants -Tobacco. See § 121. 89. Merchandise Broker. See § 87. 90. Merchandise Shipped in Sold and Delivered. Every person, firm or corporation, including manufac- turers or dealers who are not taxed under any other ordi- nance of this city, who ship merchandise into this city to a definite storage place for the purpose of sale, and sell or offer for sale such merchandise, or any part ;:hereof, whether the sale, or offer for sale be made before or after the arrival of such merchandise in the city, and whether delivery be made at the time of sale or not, shall pay a license tax of $100.00. 91. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a specific license tax of one hundred dollars ($100.00) per annum. 92. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a retail merchant's license, which license shall be based on the gross receipts of such person, firm or cor- poration. 93. Moving Picture Shows. For the exhibition or giving of any movi::g picture show, where the price of admission does not exceed the sum of fifty cents, exclusive of United States admission tax, and where the seating capacity of any such place of amusement is as follows the tax shall be: 600 seats or less............................................$300.00 601 to 900 seats .......................................... 350.00 901 to 1200 seats .......................................... 400.00 1201 seats and up ............................................ 450.00 Where the admission exceeds fifty cents, exclusive of United States admission tax, the license tax as prescribed in Section 120 shall apply. 94. Musicians Itinerant. Every itinerant musician performing in the streets of this city, such as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. 95. Oculists. See § 14. 96. Opticians. See § 14. 87. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be one hundred dollars ($100) for one year or frac- tional part thereof. Not transferable. 98. Peanut and Popcorn Venders. On street venders of peanuts and popcorn the license tax shall be ten dollars ($10) . $100.00. 84. Medicines, Salves, etc. -Sale of on Street. On every such license to carry or sell medicines, salves or liniments, on the streets, alleys, or elsewhere in this city, the tax shall be twenty-five dollars ($25) per day, but no such license shall be issued except by authority of the Mayor. Provided that this tax shall not apply to any person paying • merchants' license tax. 85. Merchants -Retail. Every person. firm or corporation engaged in the busi- ness of a retail merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as follows: • If the amount of sales shall not exceed $2,000.00 the tax shall be $20.00. On all sales over $2,000.00 and not exceeding $100,- 000.00 the tax shall be twenty-seven cents (27c) on the $100.00 in excess of $2,000.00. On all sales in excess of $100,000.00 the tax shall be fifteen cents (15c) on the $100.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in connection with the furnishing of such services 86. Merchants-Whoksale. Every person, firm or corporation engaged in the busi- ness of a wholesale merchant shall for each separate place of business conducted in the City of Charlottesville pay a • license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,- 000.00 the tax shall be forty-five cents (45c) on the $100.00 in excess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be twelve cents (12c) on the $100.00. 87. Merchants -Commission -Merchandise Brokers. Every person, firm or corporation buying or selling for another any kind of merchandise except cider on commis- sion shall be deemed a commission merchant whether such commission be determined by a percentage of sales or by the volume of sales or by the number of packages sold. Every person, firm or corporation doing business in this city who orders or solicits orders for, receives or distributes provisions of merchandise including flour, hay or grain shipped into this city from points within this state for distribution on account of the shipper, or shipped direct to the buyer, and participates in the profits ensuing from or accruing out of the sales of such provisions or merchandise including hay or grain, or receives compensa- tion in any form for his services whether he invoices such sale and collects the money therefor or not shall be deemed a merchandise broker. The tax on commission merchants or merchandise brokers shall be fifty dollars ($50.00) , provided the com- mission or compensation did not exceed $1,000.00; but - when the commission or compensation exceeded $1,000.00, the tax shall be fifty dollars ($50.00) and an additional tax of ten dollars ($10.00) for each $1,000.00 or fraction thereof in excess of $1,000.00. A person, firm or corporation who is both a commission merchant and a merchandise broker shall pay only one tax under this section. 88. Merchants -Tobacco. See § 121. 89. Merchandise Broker. See § 87. 90. Merchandise Shipped in Sold and Delivered. Every person, firm or corporation, including manufac- turers or dealers who are not taxed under any other ordi- nance of this city, who ship merchandise into this city to a definite storage place for the purpose of sale, and sell or offer for sale such merchandise, or any part ;:hereof, whether the sale, or offer for sale be made before or after the arrival of such merchandise in the city, and whether delivery be made at the time of sale or not, shall pay a license tax of $100.00. 91. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a specific license tax of one hundred dollars ($100.00) per annum. 92. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a retail merchant's license, which license shall be based on the gross receipts of such person, firm or cor- poration. 93. Moving Picture Shows. For the exhibition or giving of any movi::g picture show, where the price of admission does not exceed the sum of fifty cents, exclusive of United States admission tax, and where the seating capacity of any such place of amusement is as follows the tax shall be: 600 seats or less............................................$300.00 601 to 900 seats .......................................... 350.00 901 to 1200 seats .......................................... 400.00 1201 seats and up ............................................ 450.00 Where the admission exceeds fifty cents, exclusive of United States admission tax, the license tax as prescribed in Section 120 shall apply. 94. Musicians Itinerant. Every itinerant musician performing in the streets of this city, such as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. 95. Oculists. See § 14. 96. Opticians. See § 14. 87. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be one hundred dollars ($100) for one year or frac- tional part thereof. Not transferable. 98. Peanut and Popcorn Venders. On street venders of peanuts and popcorn the license tax shall be ten dollars ($10) .