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76. Laundries—Dry Cleaning—Pressing and Dyeing—Non-Resident.
<br />
<br /> On every person, firm or corporation (other than a laun-
<br />
<br /> dry, pressing, dyeing or dry cleaning establishment located
<br />
<br /> in the City of Charlottesville paying the regular laundry,
<br />
<br /> dyeing, pressing, or dry cleaning license tax in the City of
<br />
<br /> Charlottesville) engaged in soliciting general laundry, dye-
<br />
<br /> ing, pressing, or dry cleaning work, including towel or
<br />
<br /> linen service, or the renting or furnishing of towels for
<br />
<br /> compensation, where said person, firm or corporation does
<br />
<br /> the laundry, dyeing, pressing, or dry cleaning work thereon
<br />
<br /> outside of the City, or has it done outside of the City,
<br />
<br /> $250.00 per annum.
<br />
<br /> Provided, however, that if the business of such person,
<br />
<br /> firm or corporation shall consist only of cleaning of rugs,
<br />
<br /> carpets and similar articles, the license tax shall be
<br />
<br /> $100.00 per annum.
<br />
<br />77. Laundries Supplying Automobile Covers and Cleaning Cloths.
<br />
<br /> On every person engaged in the business of supplying
<br />
<br /> cloths for temporary protection of automobiles and clean-
<br />
<br /> ing the same or any other wiper cloths, there shall be a
<br />
<br /> specific license tax of $25.00.
<br />
<br />78. Livestock Brokers.
<br />
<br /> Every dealer who shall buy livestock for the purpose of
<br />
<br /> selling or shall sell livestock purchased by him shall pay a
<br />
<br /> specific license tax of $75.00 per annum.
<br />
<br /> This section shall not apply to dealers who pay a
<br />
<br /> Merchant's License Tax.
<br />
<br />79. Loans.
<br />
<br /> On each person, firm or corporation, other than a pawn-
<br />
<br /> broker, making loans secured by orders on or assignments
<br />
<br /> of the time or wages of any employee, or making loans
<br />
<br /> secured by chattel mortgages or liens on personal property
<br />
<br /> or household furniture, there shall be a license tax of
<br />
<br /> $250.00.
<br />
<br /> Not prorated. Not transferable.
<br />
<br /> On each person, firm or corporation licensed to do busi-
<br />
<br /> ness under the provisions of the State Uniform Small Loan
<br />
<br /> Act there shall be a license tax of $250.00.
<br />
<br /> Not prorated. Not transferable.
<br />
<br />80. Insulating Pins Manufacture.
<br />
<br /> Every person, firm or corporation manufacturing insu-
<br />
<br /> lating pins shall pay a specific license tax of $100.00 per
<br />
<br /> annum.
<br />
<br />81. Lodging Houses.
<br />
<br /> Private entertainment (ten rooms or less), tax $5.00 for
<br />
<br /> first room, and $1.00 additional for each room in excess
<br />
<br /> of one.
<br />
<br /> Any person who shall furnish for compensation lodging
<br />
<br /> to travelers or sojourners in any house of ten bedrooms or
<br />
<br /> less shall be deemed to keep a lodging house.
<br />
<br />82. Machine Shops.
<br />
<br /> See § 62.
<br />
<br />83. Machine and Appliance Manufacturing.
<br />
<br /> Every person, firm or corporation manufacturing ma-
<br />
<br /> chinery and appliances shall pay a specific license tax of
<br />
<br /> $100.00.
<br />
<br />84. Medicines, Salves, etc.—Sale of on Street.
<br />
<br /> On every such license to carry or sell medicines, salves
<br />
<br /> or liniments, on the streets, alleys, or elsewhere in this city,
<br />
<br /> the tax shall be twenty-five dollars ($25) per day, but no
<br />
<br /> such license shall be issued except by authority of the
<br />
<br /> Mayor.
<br />
<br /> Provided that this tax shall not apply to any person
<br />
<br /> paying merchants' license tax.
<br />
<br />85. Merchants—Retail.
<br />
<br /> Every person, firm or corporation engaged in the busi-
<br />
<br /> ness of a retail merchant shall for each separate place of
<br />
<br /> business conducted in the City of Charlottesville pay a
<br />
<br /> license tax on all sales made during the preceding calendar
<br />
<br /> year as follows:
<br />
<br /> If the amount of sales shall not exceed $2,000.00 the
<br />
<br /> tax shall be $20.00.
<br />
<br /> On all sales over $2,000.00 and not exceeding
<br />
<br /> $100,000.00 the tax shall be twenty-seven cents (27¢)
<br />
<br /> on the $100.00 in excess of $2,000.00.
<br />
<br /> On all sales in excess of $100,000.00 the tax shall be
<br />
<br /> fifteen cents (15¢) on the $100.00.
<br />
<br /> Where any person, firm or corporation engaged in the
<br />
<br /> business of a retail merchant makes charges for services
<br />
<br /> rendered in connection with such business, including repair
<br />
<br /> work, the gross amount received for such services shall be
<br />
<br /> included in the sales on which the merchants' license tax is
<br />
<br /> calculated, unless a separate license tax is paid to the City
<br />
<br /> in connection with the furnishing of such services.
<br />
<br />86. Merchants—Wholesale.
<br />
<br /> Every person, firm or corporation engaged in the busi-
<br />
<br /> ness of a wholesale merchant shall for each separate place
<br />
<br /> of business conducted in the City of Charlottesville pay a
<br />
<br /> license tax on all purchases made during the preceding
<br />
<br /> calendar year as follows:
<br />
<br /> If the amount of purchases shall not exceed $10,000.00
<br />
<br /> the tax shall be $75.00.
<br />
<br /> On all purchases over $10,000.00 and less than
<br />
<br /> $50,000.00 the tax shall be forty-five cents (45¢) on the
<br />
<br /> $100.00 in excess of $10,000.00.
<br />
<br /> On all purchases in excess of $50,000.00 the tax shall be
<br />
<br /> twelve cents (12¢) on the $100.00.
<br />
<br />87. Merchants—Commission—Merchandise Brokers.
<br />
<br /> Every person, firm or corporation buying or selling for
<br />
<br /> another any kind of merchandise except cider on commis-
<br />
<br /> sion shall be deemed a commission merchant whether such
<br />
<br /> commission be determined by a percentage of sales or by
<br />
<br /> the volume of sales or by the number of packages sold.
<br />
<br /> Every person, firm or corporation doing business in
<br />
<br /> this city who orders or solicits orders for, receives or
<br />
<br /> distributes provisions of merchandise including flour, hay
<br />
<br /> or grain shipped into this city from points within this
<br />
<br /> state for distribution on account of the shipper, or shipped
<br />
<br /> direct to the buyer, and participates in the profits ensuing
<br />
<br /> from or accruing out of the sales of such provisions or
<br />
<br /> merchandise including hay or grain, or receives compensa-
<br />
<br /> tion in any form for his services whether he invoices such
<br />
<br /> sale and collects the money therefor or not shall be deemed
<br />
<br /> a merchandise broker.
<br />
<br /> The tax on commission merchants or merchandise
<br />
<br /> brokers shall be fifty dollars ($50.00), provided the com-
<br />
<br /> mission or compensation did not exceed $1,000.00; but
<br />
<br /> when the commission or compensation exceeded $1,000.00,
<br />
<br /> the tax shall be fifty dollars ($50.00) and an additional
<br />
<br /> tax of ten dollars ($10.00) for each $1,000.00 or fraction
<br />
<br /> thereof in excess of $1,000.00.
<br />
<br /> A person, firm or corporation who is both a commission
<br />
<br /> merchant and a merchandise broker shall pay only one tax
<br />
<br /> under this section.
<br />
<br />88. Merchants—Tobacco.
<br />
<br /> See § 121.
<br />
<br />89. Merchandise Broker.
<br />
<br /> See § 87.
<br />
<br />90. Merchandise Shipped In Sold and Delivered.
<br />
<br /> Every person, firm or corporation, including manufac-
<br />
<br /> turers or dealers who are not taxed under any other ordi-
<br />
<br /> nance of this city, who ship merchandise into this city to a
<br />
<br /> definite storage place for the purpose of sale, and sell or
<br />
<br /> offer for sale such merchandise, or any part thereof,
<br />
<br /> whether the sale, or offer for sale be made before or after
<br />
<br /> the arrival of such merchandise in the city, and whether
<br />
<br /> delivery be made at the time of sale or not, shall pay a
<br />
<br /> license tax of $100.00.
<br />
<br />91. Milk Depot.
<br />
<br /> Every person, firm or corporation buying and selling
<br />
<br /> sweet milk shall pay a specific license tax of one hundred
<br />
<br /> dollars ($100.00) per annum.
<br />
<br />92. Monuments and Tombstones.
<br />
<br /> Each person, firm or corporation or agent conducting
<br />
<br /> the business of making or selling tombstones, monuments,
<br />
<br /> etc., shall pay a retail merchant's license, which license shall
<br />
<br /> be based on the gross receipts of such person, firm or cor-
<br />
<br /> poration.
<br />
<br />93. Moving Picture Shows.
<br />
<br /> For the exhibition or giving of any moving picture show,
<br />
<br /> where the price of admission does not exceed the sum of
<br />
<br /> fifty cents, exclusive of United States admission tax, and
<br />
<br /> where the seating capacity of any such place of amusement
<br />
<br /> is as follows the tax shall be:
<br />
<br /> 600 seats or less .................................... $300.00
<br />
<br /> 601 to 900 seats .................................... 350.00
<br />
<br /> 901 to 1200 seats .................................. 400.00
<br />
<br /> 1201 seats and up ................................ 450.00
<br />
<br /> Where the admission exceeds fifty cents, exclusive of
<br />
<br /> United States admission tax, the license tax as prescribed
<br />
<br /> in Section 120 shall apply.
<br />
<br />94. Musicians Itinerant.
<br />
<br /> Every itinerant musician performing in the streets of
<br />
<br /> this city, such as organ-grinders, bag-pipe blowers, etc.,
<br />
<br /> shall pay a specific license tax of twenty-five dollars ($25)
<br />
<br /> per day.
<br />
<br />95. Oculists.
<br />
<br /> See § 14.
<br />
<br />96. Opticians.
<br />
<br /> See § 14.
<br />
<br />97. Pawnbrokers.
<br />
<br /> On every license to a pawnbroker the specific license tax
<br />
<br /> shall be one hundred dollars ($100) for one year or frac-
<br />
<br /> tional part thereof. Not transferable.
<br />
<br />98. Peanut and Popcorn Vendors.
<br />
<br /> On street vendors of peanuts and popcorn the license tax
<br />
<br /> shall be ten dollars ($10).
<br />
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