|
34. Carnival.
<br />
<br />On every carnival, one hundred and twenty-five dollars
<br /> ($125) per day. A carnival shall mean an aggregation of shows,
<br /> amusements, concessions, eating places and riding devices, or
<br /> any of them operating together on one lot or street, or on
<br /> contiguous lots or streets, moving from place to place, whether
<br /> the same are owned and actually operated by separate persons,
<br /> firms, corporations or not.
<br />
<br />
<br />35. Chain Store.
<br />
<br />On each chain store, chain mercantile establishment or
<br /> chain subsidiary there shall be a license tax of ten (10) cents
<br /> for each $100.00 of sales made during the preceding calendar
<br /> year, which license tax shall be in addition to any license tax
<br /> prescribed by any other section or sections of this ordinance.
<br /> For the purpose of this ordinance, a chain store, chain mer-
<br /> cantile establishment or chain subsidiary, shall be any retail
<br /> outlet which is actually under, or subject to, the direct or
<br /> indirect control, direction, or management of any individual,
<br /> firm, organization, or corporation, foreign or domestic operating
<br /> or maintaining six or more retail stores or mercantile estab-
<br /> lishments anywhere under the same general management, su-
<br /> pervision or ownership, the net revenue of which retail stores
<br /> or mercantile establishments inure to the benefit of, or are made
<br /> available, in whole or in part, immediately or ultimately, to
<br /> such individual, firm, or organization or corporation. This sec-
<br /> tion shall apply to all such retail stores or mercantile establish-
<br /> ments located within the corporate limits of this City even
<br /> though they may be apparently or ostensibly operated as sep-
<br /> arate or independent stores or mercantile establishments, if
<br /> they are actually subservient to, or under the control of, such
<br /> individual, firm, organization or corporation in the manner set
<br /> forth in this section.
<br />
<br />
<br />36. Cinder or Building Blocks.
<br />
<br />Every person, firm or corporation manufacturing cinder
<br /> block or other building block, shall pay a specific license tax of
<br /> $100.00 per annum.
<br />
<br />
<br />37. City Directory.
<br />
<br />Any person, firm or corporation who shall engage in the
<br /> business of publishing or distributing a directory commonly
<br /> known as a city directory having an office or representative,
<br /> or making contract for work or soliciting for work in the
<br /> City of Charlottesville shall pay a license tax of twenty-five
<br /> dollars ($25).
<br />
<br />
<br />38. Civil Engineers.
<br />
<br />See 14.
<br />
<br />
<br />39. Cleaning and Pressing.
<br />
<br />Each person, firm or corporation conducting a cleaning
<br /> and/or pressing establishment shall pay a specific license tax
<br /> of twenty dollars ($20) per annum; provided, however, that
<br /> where the machinery used is operated by any other power than
<br /> by hand, the tax shall be seventy-five dollars ($75), and in addi-
<br /> tion thereto, if gross receipts of such person, firm, or corporation,
<br /> for the preceding year, exceeded $20,000.00, an additional sum
<br /> of twenty cents (20c) for each $100.00 of excess of such receipts
<br /> over $20,000.00.
<br />
<br />
<br />40. Cold Storage Plants.
<br />
<br />Every person, firm or corporation operating a cold storage
<br /> plant for some purpose other than for storing his own goods
<br /> shall pay for the storage privilege only a license tax of fifty
<br /> dollars ($50) per annum for each fifty thousand (50,000) cubic
<br /> feet capacity or major fraction thereof, provided, that in no case
<br /> shall any such license tax exceed $350.00.
<br />
<br />
<br />41. Cold Storage—Rental of Lockers.
<br />
<br />Every person, firm or corporation engaged in the business
<br /> of renting individual lockers for cold storage of goods shall pay
<br /> for the privilege a license tax of $125.00. This license shall not
<br /> include the right to sell any products stored, and if such person
<br /> buys and sells any product in connection with such storage busi-
<br /> ness, a separate merchant's license as hereinafter provided shall
<br /> be required.
<br />
<br />
<br />42. Common Criers.
<br />
<br />On every license to a common crier the tax shall be twenty-
<br /> five dollars ($25), and he may sell under this license, fowl,
<br /> butter, fresh fish, fresh vegetables, fruit or articles of like per-
<br /> ishable nature.
<br />
<br />
<br />43. Concrete—Ready-mixed.
<br />
<br />Every person, firm or corporation engaged in the business
<br /> of furnishing to others ready-mixed concrete shall pay a specific
<br /> license tax of $100.00 per annum.
<br />
<br />
<br />44. Contractors.
<br />
<br />Every contractor for the privilege of transacting business
<br /> shall pay a license tax to be ascertained in the following man-
<br /> ner:
<br />
<br />If the gross amount of all orders or contracts for work done
<br /> in the State aggregate one thousand dollars or less, he shall pay
<br /> the sum of ten dollars, and he shall pay one dollar additional
<br /> on each one thousand dollars in excess of the first one thousand
<br /> dollars and to the amount of fifteen thousand dollars, and he
<br /> shall pay fifty cents additional on each one thousand dollars on
<br /> all orders or contracts in excess of fifteen thousand dollars; such
<br /> sums shall be assessed and collected as provided for by the tax
<br /> laws of the State of Virginia, applicable to contractors except
<br /> as otherwise herein provided.
<br />
<br />
<br />45. Creamery.
<br />
<br />Each person, firm or corporation manufacturing butter for
<br /> sale shall pay a specific license tax of $100.00 per annum.
<br /> Not transferable.
<br />
<br />
<br />46. Credit Unions.
<br />
<br />A credit union which makes loans only to its stockholders
<br /> or members shall pay an annual City license tax as follows:
<br />
<br />Five dollars ($5.00) where the actual paid in capital is not
<br /> in excess of fifteen thousand dollars ($15,000.00); ten dollars
<br /> ($10) where the actual paid in capital is over fifteen thousand
<br /> dollars ($15,000.00) and not in excess of twenty thousand dol-
<br /> lars ($20,000.00); fifteen dollars ($15) where the actual paid in
<br /> capital is over twenty thousand dollars ($20,000.00) and not in
<br /> excess of fifty thousand dollars ($50,000.00); twenty-five dollars
<br /> ($25) where the actual paid in capital is over fifty thousand
<br /> dollars ($50,000.00) and not in excess of one hundred thousand
<br /> dollars ($100,000.00); and an additional sum of two dollars
<br /> ($2) per thousand for each one thousand dollars ($1,000.00) of
<br /> actual paid in capital in excess of one hundred thousand dol-
<br /> lars ($100,000.00).
<br />
<br />
<br />47. Dance Halls.
<br />
<br />On every license to a person or firm to conduct a dance
<br /> hall in which dancing is to be allowed, where an admission
<br /> fee is charged or a charge is made for participating in such
<br /> dancing, the tax shall be $50, and no such license shall be
<br /> granted until such person or persons shall have secured the
<br /> consent of the Mayor, who shall satisfy himself that the per-
<br /> son or persons applying are proper persons to conduct such
<br /> hall, and that the location is suitable for such purpose, and
<br /> it is further provided that any such dance hall shall be subject
<br /> to such rules and regulations as are now or may hereafter be
<br /> prescribed by the Council. Not transferable.
<br />
<br />
<br />48. Daguerrean and Photographic Artists and Canvassers for
<br /> Copying Pictures.
<br />
<br />The license tax on any person engaged in business as a
<br /> daguerrean or photographic artist, shall be fifty dollars ($50).
<br /> All persons canvassing this city for copying pictures of any
<br /> description shall pay a license tax of one hundred dollars ($100).
<br /> Any itinerant daguerrean or photographic artist, or any person
<br /> taking orders in this city on the ticket or other plan for photo-
<br /> graphs to be delivered or furnished by photographers shall pay
<br /> a license tax of one hundred dollars ($100.00), provided, that
<br /> said license shall not be required of persons taking orders for
<br /> photographs licensed by this City and having a fixed place of
<br /> business in this City.
<br />
<br />
<br />49. Dealers in Pistols, Dirks, and Bowie Knives.
<br />
<br />No person, firm or corporation shall sell pistols, dirks,
<br /> or bowie knives without having first procured a license there-
<br /> for.
<br />
<br />Every person, firm or corporation engaged in the business
<br /> of selling pistols, dirks, or bowie knives, or who shall hereafter
<br /> engage in such business, shall pay for the privilege of transact-
<br /> ing said business a specific license tax of five dollars ($5), and
<br /> no such license shall be issued for any less period than one year
<br /> nor shall there be any abatement in any instance of the tax
<br /> upon such license by reason of the fact that the person or per-
<br /> sons so licensed shall have exercised such license calling for a
<br /> period of less than one year. Applicants for license to deal in
<br /> pistols, dirks and bowie knives must have the written consent
<br /> of the Mayor. Dealers must report all sales to the Chief of
<br /> Police monthly, giving names and addresses of purchasers.
|