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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 /> ment, there shall be an annual license fee of $100.00, which
<br /> 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 /> 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 />
<br />
<br />TAXES ON LICENSES
<br />
<br />
<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 />
<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 /> 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 />
<br />
<br />1. Abattoirs.
<br />
<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 />
<br />
<br />2. Advertising Distributors.
<br />
<br />Every person engaged in distributing advertisements for
<br /> other parties than citizens of Charlottesville shall be known
<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 />
<br />
<br />3. Advertising—Loud Speakers on Vehicles.
<br />
<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 /> ment, there shall be an annual license fee of $100.00, which
<br /> 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 /> 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 />
<br />
<br />4. Agents—Books.
<br />
<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 />
<br />
<br />5. Agents Canvassers.
<br />
<br />On all agents not otherwise provided for the license tax
<br /> shall be ten dollars ($10).
<br />
<br />
<br />6. Agents Collection or Claim.
<br />
<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 />
<br />
<br />7. Agents—Fruit Trees, etc.
<br />
<br />On agents selling fruit trees, etc., the license tax shall be
<br /> ten dollars ($10).
<br />
<br />
<br />8. Agents—Labor.
<br />
<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 />
<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 />
<br />
<br />9. Agents—Manufacturer's.
<br />
<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 />
<br />
<br />10. Agents—Non-Resident Fertilizer Companies.
<br />
<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 /> annum for each company represented.
<br />
<br />
<br />11. Agents—Real Estate Salesmen for Real Estate Agents.
<br />
<br />A real estate agent shall pay for the privilege of trans-
<br /> acting such business a specific license tax as follows:
<br />
<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 />
<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 />
<br />A real estate salesman operating for, with, or under a
<br /> real estate agent, shall pay the sum of twenty dollars ($20).
<br />
<br />Provided, however, that as to firms or corporations paying
<br /> a license as a real estate agent under this section only one per-
<br /> son may operate under the license tax paid by such firm or
<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 />
<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 offers 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 />
<br />
<br />12. Agents—Sewing Machines.
<br />
<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 />
<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 />
<br />
<br />13. Architects.
<br />
<br />See 14.
<br />
<br />
<br />14. Attorneys, Physicians, Dentists, Architects, Civil Engi-
<br /> neers, Surveyors, Tree Surgeons, Opticians, Oculists,
<br /> Veterinary Surgeons, Public Accountants, Chiropodists,
<br /> and Chiropractors, etc.
<br />
<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, poropathy, 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 the purpose of this section, be considered equally divided
<br /> among the members and associates of said firm required to
<br /> secure licenses hereunder.
<br />
<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 />
<br />Licenses under this section are not transferable.
<br />
<br />
<br />15. Auctioneers—General.
<br />
<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.
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