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For each vehicle used on the streets of the City for advertis-
<br />ing by means of loud speakers, radio, or other mechanical equip -
<br />Ln ment, there shall be an annual license fee of $100.00, which
<br />N license fee shall not be prorated. The payment of this license
<br />fee shall not convey the privilege to the licensee of producing
<br />sound of such volume as to constitute a public nuisance, and
<br />Q the operation of such equipment shall at all times be subject
<br />to the direction of the Chief of Police. Permits shall be secured
<br />from the Chief of Police before exercising any privileges
<br />granted under this license. Non -transferable.
<br />I�
<br />TAXES ON LICENSES 3
<br />11. Agents—Real Estate Salesmen for Real Estate Agents.
<br />A real estate agent shall pay for the privilege of trans-
<br />acting such business a specific license tax as follows:
<br />LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within the
<br />City of Charlottesville for twelve months, commencing
<br />the first day of May, 1948, and ending the thirtieth day of
<br />April, 1949.
<br />Be it ordained by the Council of the City of Charlottes-
<br />ville that there shall be an annual license tax assessed and
<br />•
<br />paid by all persons, firms, or corporations engaged in the
<br />different occupations, professions, or businesses named in this
<br />ordinance and enumerated below for the year beginning the
<br />first day of May, 1948, and ending the thirtieth day of
<br />April, 1949.
<br />1. Abattoirs.
<br />Every person, firm or corporation operating an abattoir,
<br />or an establishment of like kind at which animals are slaughter-
<br />ed, shall pay a license tax of $100.00.
<br />2. Advertising Distributors.
<br />Every person engaged, in distributing advertisements for
<br />other parties than citizens of Charlottesville shall be known
<br />•
<br />as advertising distributors, and shall pay an annual license tax
<br />of twenty dollars ($20) . By advertising distributors, it is intend-
<br />ed to designate any person who distributes in the City of
<br />Charlottesville, almanacs, pamphlets, or samples of medicine
<br />or other merchandise on the streets or from house to house of
<br />said city.
<br />3. Advertising—Loud Speakers on Vehicles.
<br />For each vehicle used on the streets of the City for advertis-
<br />ing by means of loud speakers, radio, or other mechanical equip -
<br />Ln ment, there shall be an annual license fee of $100.00, which
<br />N license fee shall not be prorated. The payment of this license
<br />fee shall not convey the privilege to the licensee of producing
<br />sound of such volume as to constitute a public nuisance, and
<br />Q the operation of such equipment shall at all times be subject
<br />to the direction of the Chief of Police. Permits shall be secured
<br />from the Chief of Police before exercising any privileges
<br />granted under this license. Non -transferable.
<br />I�
<br />TAXES ON LICENSES 3
<br />11. Agents—Real Estate Salesmen for Real Estate Agents.
<br />A real estate agent shall pay for the privilege of trans-
<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 sewing
<br />• machines, and accessories, the tax shall be twenty-five dollars
<br />($25).
<br />2 CITY OF CHARLOTTESVILLE
<br />4. Agents—Books.
<br />On every agent for sale of books, maps, pictures, periodicals,
<br />printed pamphlets, or canvassers for the same, other than re-
<br />ligious work ten dollars ($10) . Not transferable.
<br />5. Agents Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be ten dollars ($10).
<br />6. Agents Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the
<br />tax shall be twenty-five dollars ($25).
<br />7. Agents—Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be
<br />ten dollars ($10) .
<br />8. Agents—Labor.
<br />On every labor agent engaged in hiring labor (all busi-
<br />ness to be transacted in his office, except by written or tele-
<br />phonic communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500.
<br />9. Agents—Manufacturer's.
<br />Every person, firm or corporation who, in the City of
<br />Charlottesville, engages in the business commonly known as
<br />"Manufacturer's Agent" or "Manufacturer's Representative,"
<br />that is who takes orders for two or more manufacturers for
<br />the sale or installation of their products, and is paid a com-
<br />mission on such orders, shall pay a specific license tax of
<br />$20.00 plus one-percentum (1%) of the gross receipts of such
<br />person, firm, or corporation in such business for the preceding
<br />calendar year.
<br />10. Agents—Non-Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing companies,
<br />whether selling on commission or for other consideration,
<br />shall pay a specific license tax of twenty-five dollars per
<br />anr_um for each company represented.
<br />4 CITY OF CHARLOTTESVILLE
<br />It shall be the duty of the Commissioner of Revenue to
<br />require of any person or firm selling or offering to sell sewing
<br />machines and accessories that the agent's certificate granted
<br />by the Auditor of the State, as provided for in the Tax Laws of
<br />Virginia shall be provided for his inspection.
<br />13. Architects.
<br />See 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engi-
<br />neers, Surveyors, Tree Surgeons, Opticians, Occulists,
<br />Veterinary Surgeons, Public Accountants, Chiropodists,
<br />and Chiropractors, etc.
<br />The specific license tax on every resident or non-resident
<br />attorney-at-law, physician, dentist, architect, civil, mechanical,
<br />or electrical engineer, municipal consultant, surveyor, tree sur-
<br />geon, optician, oculist, veterinary surgeon, osteopath, chiro-
<br />practor, chiropodist, poropathay, manipulative surgeon or other
<br />practitioner of the art of healing and public accountants having
<br />an office or carrying on business or practicing their art or pro-
<br />fession in this city shall be twenty-five dollars ($25), and in
<br />addition: thereto 1/2 of 1%, (one-half of one per centum) of the
<br />gross receipts, fees or commissions for the preceding license
<br />,year in excess of $2,500. The gross receipts of any firm shall,
<br />for ti-ic purpose of this section, be considered equally divided
<br />among the members and associates of said firm required to
<br />secure licenses hereunder.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvements of buildings
<br />shall be deemed architects, and all persons who examine or
<br />measure the eyes for the purpose of fitting optical glasses to
<br />them shall be deemed opticians within the meaning of this sec-
<br />tion. No such license shall be issued for less than twenty-five
<br />dollars ($25) .
<br />Licenses under this section are not transferable.
<br />15. A7ictoneers—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 by
<br />an auctioneer, no further license is elsewhere required. Not
<br />transferable.
<br />23
<br />acting such business a specific license tax as follows:
<br />Where the gross commissions of such agent during the
<br />preceding calendar year did not exceed $5,000.00 the tax shall
<br />be fifty dollars ($50.00) .
<br />Where the gross commissions of such agent during the
<br />preceding calendar year exceeded $5,000.00 the tax shall be
<br />one hundred dollars ($100.00).
<br />A real estate salesman operating for, with, or under a
<br />real estate agent, shall pay the sum of twenty dollars ($20).
<br />Provided, however, that as to firms or corporations paying
<br />•
<br />a license as a real estate agent under this section only one per-
<br />the license tax by such firm or
<br />son may operate under paid
<br />corporation. All other persons operating as a real estate sales-
<br />man for, with or under such firm or corporation as salesman
<br />shall pay a license tax as real estate salesman regardless of
<br />whether they be members of such firm or officers of such cor-
<br />poration or not.
<br />A real estate agent within the meaning of this section is
<br />any person, firm or corporation who or which for compensation
<br />or valuable consideration, sells or cffers for sale, buys or offers
<br />to buy, or negotiates the purchase or sale or exchange of real
<br />estate, or who shall lease or offer to lease, or rents or offers to
<br />rent any real estate or improvements thereon for others. A
<br />real estate salesman within the meaning of this section is any
<br />person who for valuable consideration, sells or offers for sale,
<br />buys or offers to buy or negotiates the purchase or sale or
<br />exchange of real estate or who leases or offers to lease or rents
<br />or offers to rent any real estate or the improvements thereon
<br />for others, for, with or under a real estate agent regardless of
<br />whether he receives as his compensation a salary or a portion
<br />of the commissions earned in such transactions. Provided, how-
<br />ever, that a person, firm or corporation, who leases, or offers to
<br />lease property only shall pay $25.00.
<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 sewing
<br />• machines, and accessories, the tax shall be twenty-five dollars
<br />($25).
<br />2 CITY OF CHARLOTTESVILLE
<br />4. Agents—Books.
<br />On every agent for sale of books, maps, pictures, periodicals,
<br />printed pamphlets, or canvassers for the same, other than re-
<br />ligious work ten dollars ($10) . Not transferable.
<br />5. Agents Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be ten dollars ($10).
<br />6. Agents Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the
<br />tax shall be twenty-five dollars ($25).
<br />7. Agents—Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be
<br />ten dollars ($10) .
<br />8. Agents—Labor.
<br />On every labor agent engaged in hiring labor (all busi-
<br />ness to be transacted in his office, except by written or tele-
<br />phonic communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500.
<br />9. Agents—Manufacturer's.
<br />Every person, firm or corporation who, in the City of
<br />Charlottesville, engages in the business commonly known as
<br />"Manufacturer's Agent" or "Manufacturer's Representative,"
<br />that is who takes orders for two or more manufacturers for
<br />the sale or installation of their products, and is paid a com-
<br />mission on such orders, shall pay a specific license tax of
<br />$20.00 plus one-percentum (1%) of the gross receipts of such
<br />person, firm, or corporation in such business for the preceding
<br />calendar year.
<br />10. Agents—Non-Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing companies,
<br />whether selling on commission or for other consideration,
<br />shall pay a specific license tax of twenty-five dollars per
<br />anr_um for each company represented.
<br />4 CITY OF CHARLOTTESVILLE
<br />It shall be the duty of the Commissioner of Revenue to
<br />require of any person or firm selling or offering to sell sewing
<br />machines and accessories that the agent's certificate granted
<br />by the Auditor of the State, as provided for in the Tax Laws of
<br />Virginia shall be provided for his inspection.
<br />13. Architects.
<br />See 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engi-
<br />neers, Surveyors, Tree Surgeons, Opticians, Occulists,
<br />Veterinary Surgeons, Public Accountants, Chiropodists,
<br />and Chiropractors, etc.
<br />The specific license tax on every resident or non-resident
<br />attorney-at-law, physician, dentist, architect, civil, mechanical,
<br />or electrical engineer, municipal consultant, surveyor, tree sur-
<br />geon, optician, oculist, veterinary surgeon, osteopath, chiro-
<br />practor, chiropodist, poropathay, manipulative surgeon or other
<br />practitioner of the art of healing and public accountants having
<br />an office or carrying on business or practicing their art or pro-
<br />fession in this city shall be twenty-five dollars ($25), and in
<br />addition: thereto 1/2 of 1%, (one-half of one per centum) of the
<br />gross receipts, fees or commissions for the preceding license
<br />,year in excess of $2,500. The gross receipts of any firm shall,
<br />for ti-ic purpose of this section, be considered equally divided
<br />among the members and associates of said firm required to
<br />secure licenses hereunder.
<br />All persons who for compensation shall furnish plans and
<br />specifications for the erection or improvements of buildings
<br />shall be deemed architects, and all persons who examine or
<br />measure the eyes for the purpose of fitting optical glasses to
<br />them shall be deemed opticians within the meaning of this sec-
<br />tion. No such license shall be issued for less than twenty-five
<br />dollars ($25) .
<br />Licenses under this section are not transferable.
<br />15. A7ictoneers—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 by
<br />an auctioneer, no further license is elsewhere required. Not
<br />transferable.
<br />23
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