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F` z� TAXES ON LICENSES 16. Auction Sales. 5 Every person or firm who shall bring into this city from any place beyond its limits a stock of goods of any kind and remain here temporarily selling the same, at wholesale or re- tail and either at public auction or privately, shall pay therefor a specific license tax of five hundred dollars ($500) . Not trans- ferable. 17. Automobile Buying. Every person, firm or corporation, resident or non-resident who shall engage in the business of buying motor vehicles in the City of Charlottesville and who does not pay a City mer- chant's license in connection with said business, shall, for the privilege of doing such business, pay an annual license tax of $150.00. 18. Auto Washing Establishments. Where not run as part of a garage, auto repair shop or gasoline filling station a license tax of $25 shall be charged. 19. Bakers. (a) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, selling the majority of the products thereof at wholesale, $100. (b) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, selling the majority of the products thereof at retail, $25.00. (c) On each and every person who shall bake at his resi- dence only, without bakery ovens and sell the products thereof for resale only, $10.00. 20. Barbers. On every license to a barber shop the tax shall be $10.00 for each chair. 21. Beauty Specialists, etc. Every masseur, manicurist, hair dresser or beauty special- ist shall pay a specific license tax of $10 per annum for each operator. The term operator shall include any employee who engages in giving any beauty treatments regardless of whether they have a certificate or not. Not transferable. TAXES ON LICENSES 7 24. Billiard or Pool. On every license to keep a billiard or pool saloon the tax shall be twenty-five dollars ($25) for one table, and an addi- tional tax of fifteen dollars ($15) for the second table, and ten dollars ($10) additional for each table in excess of two. No li- cense shall be issued without the written consent of the Mayor. Licenses may be issued quarterly. 25. Bootblacks. For each chair or stand accommodating not more than one person the license shall be $2 and when a bench is used the license shall be $2 for each pair of footrests, for year or any part of year. 26. Bottling Works. On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, sarsaparilla, aerated water, fruit or vegetable juices whether made with plain water or with aerated or carbonated water, when the output of the plant is 100 cases or less per day the license tax shall be seventy-five dollars ($75), and when the output of the said plant is in excess of 100 cases per day, in addition to such sum of seventy-five dollars ($75) thirty-five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the aver- age daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any under -estimate shall be subject to correction at the end of the year. 27. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball. On every license permitting a bowling saloon, tenpin alley, boxball, or indoor baseball, to be kept in this city, whether a charge is made for playing or not, where the public is invited, the tax shall be twenty dollars ($20) for the first alley or game, and fifteen dollars ($15) for each additional alley or game. 28. Brick Yards. Each person, firm or corporation conducting a Brick Yard shall pay a specific license of $25.00 per annum. 29. Brokers in Stocks, Bonds or Bills. On every license to a person or firm to conduct the busi- 6 CITY OF CHARLOTTESVILLE • 22. Beer -Wine -Spirits -Alcohol More than 3.2 per cent. On every person producing or handling for sale any bev- erage, as defined and permitted by an Act of the General Assembly of Virginia, approved March 7, 1934, and amendments thereto entitled "Alcoholic Beverage Control Act," the annual license tax shall be as follows: For each Distillers License, for the manufacture of more than 5000 gallons.................................................................................$500.00 For each Winery License ................. _............ _........ .......................................... ...... 500.00 For each Brewery License.................................................................................... 500.00 For each Bottlers License...................................................................................... 50.00 For each Wholesale Beer License........................................................ -........ 150.00 For each Wholesale Wine Distributors License ........................ 50.00 For each Retail Beer -on -Premises License .......................................... 50.00 For each Retail Beer -off -premises License ........ ................................ 20.00 For each Retail Beer -on -and -off -premises License .................. 70.00 For each Retail Wine -off -premises License .................................... 30.00 For each Retail Wine and Beer on -premises License......... 150.00 For each Retail Wine and Beer off -premises License ............ 50.00 For each Retail Wine and Beer on -and -off premises License.........................................................................._......._......................................... 200.00 For each Retail Druggist's License............................................................... 10.00 The above licenses shall not be in lieu of merchants li- censes or restaurant licenses herein provided for and in calcu- lating merchants and restaurant licenses, sales of alcoholic • beverages bought or sold, as the case may be, shall be included in determining the amount of such merchants and restaurant licenses, provided however, that in the case of a beer wholesaler or wine distributor in determining the wholesale merchants license tax there shall be disregarded purchases of wine or beer, as the case may be, to an amount which would be necessary to produce a wholesale merchants license tax equal to the whole- sale beer license or wholesale wine distributor's license, as the case may be, herein above provided. Not' transferable. 23. Bill Posters. Each bill poster shall pay a license tax of forty dollars ($40). All persons who post notices, bills and labels for com- pensation, shall be construed as bill posters. Any person taking out this license may have the privilege of distributing adver- tisements as defined in 2. 8 CITY OF CHARLOTTESVILLE ness of stock, bond, note or bill broker the tax shall be one hundred dollars ($100.00). 30. Brokers in Obtions or Futures. Any person, firm, or corporation engaged in buying and selling, or who receives orders to buy or sell, cotton, grain provisions, or other commodities, shall be deemed to be a broker dealing in options or futures. Every broker dealing in options or futures or in buying or selling options or futures shall pay the sum of one hundred dollars ($100.00) for the privilege of transacting such business. 31. Building and Loan Association. Specific license tax upon purely mutual companies lending • only to stockholders, and confining its business solely to the City and County in which organized and counties and cities immediately continguous thereto, $50.00. Specific license tax upon paid-up stock, or partially paid-up stock, to value of $25,000.00 or less, $75.00; and a further sum of $2.00 upon each additional $1,000.00 or fractional part thereof, so paid up. Note: Commissioner must require statement under oath of capital paid in. 32. Building Materials. Each person, firm or corporation, not having an established place of business in this City, selling to other than duly licensed merchants engaged in the building supply business any lumber, posts, shingles, sash, doors, blinds, bricks or other building materials, shall pay a retail merchants' license on such retail business done within the City limits. 33. Buses and Motor Freight Terminals. Every person, firm or corporation maintaining or operating in the City of Charlottesville any passenger bus terminal for the purpose of receiving or discharging passengers on any mo- tor vehicle carrier or carriers shall pay a specific license tax of $250.00. Every person, firm or corporation maintaining or operating in the City of Charlottesville any freight terminal for the pur- pose of receiving or discharging freight carried or to be carried by any motor vehicle freight carrier shall pay a specific license • tax of $150.00.