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16. Auction Sales. <br /> <br />Every person or firm who shall bring into this city from <br /> any place beyond its limits a stock of goods of any kind and <br /> remain here temporarily selling the same, at wholesale or re- <br /> tail and either at public auction or privately, shall pay therefor <br /> a specific license tax of five hundred dollars ($500). Not trans- <br /> ferable. <br /> <br /> <br />17. Automobile Buying. <br /> <br />Every person, firm or corporation, resident or non-resident <br /> who shall engage in the business of buying motor vehicles in <br /> the City of Charlottesville and who does not pay a City mer- <br /> chant's license in connection with said business, shall, for the <br /> privilege of doing such business, pay an annual license tax of <br /> $150.00. <br /> <br /> <br />18. Auto Washing Establishments. <br /> <br />Where not run as part of a garage, auto repair shop or <br /> gasoline filling station a license tax of $25 shall be charged. <br /> <br /> <br />19. Bakers. <br /> <br />(a) On each and every person, firm or corporation, who <br /> shall conduct a bakery or manufacturing confectionery, selling <br /> the majority of the products thereof at wholesale, $100. <br /> <br />(b) On each and every person, firm or corporation, who <br /> shall conduct a bakery or manufacturing confectionery, selling <br /> the majority of the products thereof at retail, $25.00. <br /> <br />(c) On each and every person who shall bake at his resi- <br /> dence only, without bakery ovens and sell the products thereof <br /> for resale only, $10.00. <br /> <br /> <br />20. Barbers. <br /> <br />On every license to a barber shop the tax shall be $10.00 <br /> for each chair. <br /> <br /> <br />21. Beauty Specialists, etc. <br /> <br />Every masseur, manicurist, hair dresser or beauty special- <br /> ist shall pay a specific license tax of $10 per annum for each <br /> operator. The term operator shall include any employee who <br /> engages in giving any beauty treatments regardless of whether <br /> they have a certificate or not. Not transferable. <br /> <br /> <br />22. Beer-Wine-Spirits-Alcohol More than 3.2 per cent. <br /> <br />On every person producing or handling for sale any bev- <br /> erage, as defined and permitted by an Act of the General <br /> Assembly of Virginia, approved March 7, 1934, and amendments <br /> thereto entitled "Alcoholic Beverage Control Act," the annual <br /> license tax shall be as follows: <br /> <br />For each Distillers License, for the manufacture of <br /> more than 5000 gallons.................................................$500.00 <br /> <br />For each Winery License .................................................. 500.00 <br /> <br />For each Brewery License.................................................. 500.00 <br /> <br />For each Bottlers License................................................... 50.00 <br /> <br />For each Wholesale Beer License...................................... 150.00 <br /> <br />For each Wholesale Wine Distributors License .............. 50.00 <br /> <br />For each Retail Beer-on-Premises License ....................... 50.00 <br /> <br />For each Retail Beer-off-premises License ....................... 20.00 <br /> <br />For each Retail Beer-on-and-off-premises License .......... 70.00 <br /> <br />For each Retail Wine-off-premises License ....................... 30.00 <br /> <br />For each Retail Wine and Beer on-premises License........ 150.00 <br /> <br />For each Retail Wine and Beer off-premises License ........ 50.00 <br /> <br />For each Retail Wine and Beer on-and-off premises <br /> License.............................................................................. 200.00 <br /> <br />For each Retail Druggist's License..................................... 10.00 <br /> <br />The above licenses shall not be in lieu of merchants li- <br /> censes or restaurant licenses herein provided for and in calcu- <br /> lating merchants and restaurant licenses, sales of alcoholic <br /> beverages bought or sold, as the case may be, shall be included <br /> in determining the amount of such merchants and restaurant <br /> licenses, provided however, that in the case of a beer wholesaler <br /> or wine distributor in determining the wholesale merchants <br /> license tax there shall be disregarded purchases of wine or beer, <br /> as the case may be, to an amount which would be necessary to <br /> produce a wholesale merchants license tax equal to the whole- <br /> sale beer license or wholesale wine distributor's license, as the <br /> case may be, herein above provided. Not transferable. <br /> <br /> <br />23. Bill Posters. <br /> <br />Each bill poster shall pay a license tax of forty dollars <br /> ($40). All persons who post notices, bills and labels for com- <br /> pensation, shall be construed as bill posters. Any person taking <br /> out this license may have the privilege of distributing adver- <br /> tisements as defined in 2. <br /> <br /> <br />24. Billiard or Pool. <br /> <br />On every license to keep a billiard or pool saloon the tax <br /> shall be twenty-five dollars ($25) for one table, and an addi- <br /> tional tax of fifteen dollars ($15) for the second table, and ten <br /> dollars ($10) additional for each table in excess of two. No li- <br /> cense shall be issued without the written consent of the Mayor. <br /> Licenses may be issued quarterly. <br /> <br /> <br />25. Bootblacks. <br /> <br />For each chair or stand accommodating not more than one <br /> person the license shall be $2 and when a bench is used the <br /> license shall be $2 for each pair of footrests, for year or any <br /> part of year. <br /> <br /> <br />26. Bottling Works. <br /> <br />On each and every person, firm or corporation, doing a <br /> bottling business in the City of soda water, pop, gingerale, <br /> sarsaparilla, aerated water, fruit or vegetable juices whether <br /> made with plain water or with aerated or carbonated water, <br /> when the output of the plant is 100 cases or less per day the <br /> license tax shall be seventy-five dollars ($75), and when the <br /> output of the said plant is in excess of 100 cases per day, in <br /> addition to such sum of seventy-five dollars ($75) thirty-five <br /> dollars ($35) for each additional 100 cases of output or fraction <br /> thereof. The output of such plant shall be considered the aver- <br /> age daily output of said plant, counting working days only, for <br /> the preceding calendar year. In the case of new plants the <br /> output shall be estimated and any under-estimate shall be <br /> subject to correction at the end of the year. <br /> <br /> <br />27. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball. <br /> <br />On every license permitting a bowling saloon, tenpin alley, <br /> boxball, or indoor baseball, to be kept in this city, whether a <br /> charge is made for playing or not, where the public is invited, <br /> the tax shall be twenty dollars ($20) for the first alley or game, <br /> and fifteen dollars ($15) for each additional alley or game. <br /> <br /> <br />28. Brick Yards. <br /> <br />Each person, firm or corporation conducting a Brick Yard <br /> shall pay a specific license of $25.00 per annum. <br /> <br /> <br />29. Brokers in Stocks, Bonds or Bills. <br /> <br />On every license to a person or firm to conduct the busi- <br /> ness of stock, bond, note or bill broker the tax shall be one <br /> hundred dollars ($100.00). <br /> <br /> <br />30. Brokers in Options or Futures. <br /> <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 dealing <br /> in options or futures or in buying or selling options or futures <br /> shall pay the sum of one hundred dollars ($100.00) for the <br /> privilege of transacting such business. <br /> <br /> <br />31. Building and Loan Association. <br /> <br />Specific license tax upon purely mutual companies lending <br /> only to stockholders, and confining its business solely to the <br /> City and County in which organized and counties and cities <br /> immediately contiguous thereto, $50.00. <br /> <br />Specific license tax upon paid-up stock, or partially paid-up <br /> stock, to value of $25,000.00 or less, $75.00; and a further sum <br /> of $2.00 upon each additional $1,000.00 or fractional part thereof, <br /> so paid up. <br /> <br />Note: Commissioner must require statement under oath <br /> of capital paid in. <br /> <br /> <br />32. Building Materials. <br /> <br />Each person, firm or corporation, not having an established <br /> place of business in this City, selling to other than duly licensed <br /> merchants engaged in the building supply business any lumber, <br /> posts, shingles, sash, doors, blinds, bricks or other building <br /> materials, shall pay a retail merchants' license on such retail <br /> business done within the City limits. <br /> <br /> <br />33. Buses and Motor Freight Terminals. <br /> <br />Every person, firm or corporation maintaining or operating <br /> in the City of Charlottesville any passenger bus terminal for <br /> the purpose of receiving or discharging passengers on any mo- <br /> tor vehicle carrier or carriers shall pay a specific license tax of <br /> $250.00. <br /> <br />Every person, firm or corporation maintaining or operating <br /> in the City of Charlottesville any freight terminal for the pur- <br /> pose of receiving or discharging freight carried or to be carried <br /> by any motor vehicle freight carrier shall pay a specific license <br /> tax of $150.00.