1948 ORDINANCES - Laserfiche WebLink

Home Browse Search

TAXES ON LICENSES 9 34. Carnival. On every carnival, one hundred and twenty-five dollars ($125) per day. A carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them operating together on one lot or street, or on contigious lots or streets, moving from place to place, whether the same are owned and actually operated by separate persons, firms, corporations or not. 35. Chain Store. On each chain store, chain mercantile establishment or chain subsidiary there shall be a license tax of ten (10) cents for each $100.00 of sales made during the preceding calendar year, which license tax shall be in addition to any license tax prescribed by any other section or sections of this ordinance. For the purpose of this ordinance, a chain store, chain mer- cantile establishment or chain subsidiary, shall be any retail outlet which is actually under, or subject to, the direct or indirect control, direction, or management of any individual, firm, organization, or corporation, foreign or domestic operating or maintaining six or more retail stores or mercantile estab- lishments anywhere. under the same general management, su- pervision or ownership, the net revenue of which retail stores or mercantile establishments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such individual, firm, or organization or corporation. This sec- tion shall apply to all such retail stores or mercantile establish- ments located within the corporate limits of this City even though they may be apparently or ostensibly operated as sep- arate or independent stores or mercantile establishments, if they are actually subservient to, or under the control of, such individual, firm, organization or corporation in the manner set forth in this section. 36. Cinder or Building Blocks. Every person, firm or corporation manufacturing cinder block or other building block, shall pay a specific license tax of $100.00 per annum. 37. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly TAXES ON LICENSES 11 43. Concrete—Ready-mixed. Every person, firm or corporation engaged in the business of furnishing to others ready -mixed concrete shall pay a specific license tax of $100.00 per annum. 44. Contractors. Every contractor for the privilege of transacting business shall pay a license tax to be ascertained in the following man- ner: If the gross amount of all orders or contracts for work done in the State aggregate one thousand dollars or less, he shall pay the sum of ten dollars, and he shall pay one dollar additional on each one thousand dollars in excess of the first one thousand dollars and to the amount of fifteen thousand dollars, and he shall pay fifty cents additional on each one thousand dollars on all orders or contracts in excess of fifteen thousand dollars; such sums shall be assessed and collected as provided for by the tax laws of the State of Virginia, applicable to contractors except as otherwise herein provided. 45. Creamery. Each person, firm or corporation manufacturing butter for sale shall pay a specific license tax of $100.00 per annum_. Not transferable. 46. Credit Unions. A credit union which makes loans only to its stockholders or members shall pay an annual City license tax as follows: Five dollars ($5.00) where the actual paid in capital is not in excess of fifteen thousand dollars ($15,000.00) ; ten dollars ($10) where the actual paid in capital is over fifteen thousand dollars ($15,000.00) and not in excess of twenty thousand dol- lars ($20,000.00) ; fifteen dollars ($15) where the actual paid in capital is over twenty thousand dollars ($20,000.00) and not in excess of fifty thousand dollars ('10,50,000.00); twenty-five dollars ($25) where the actual paid in capital is over fifty thousand dollars ($50,000.00) and not in excess of one hundred thousand dollars ($100,000.00) ; and an additional sum of two dollars ($2) per thousand for each one thousand dollars ($1,000.00) of actual paid in capital in excess of one hundred thousand dol- lars ($100,000.00) . 10 CITY OF CHARLOTTESVILLE known as a city directory having an office or representative, or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of twenty-five dollars ($25) . 38. Civil Engineers. See 14. 39. Cleaning and Pressing. Each person, firm or corporation conducting a cleaning and/or pressing establishment shall pay a specific license tax of twenty dollars ($20) per annum; provided, however, that where the machinery used is operated by any other power than by hand, the tax shall be seventy-five dollars ($75), and in addi- tion thereto, if gross receipts of such person, firm,or corporation, for the preceding year, exceeded $20,000.00, an additional sum of twenty cents (20c) for each $100.00 of excess of such receipts over $20,000.00. 40. Cold Storage Plants. Every person, firm or corporation operating a cold storage plant for some purpose other than for storing his own goods shall pay for the storage privilege only a license tax of fifty dollars ($50) per annum for each fifty thousand (50,000) cubic feet capacity or major fraction thereof, provided, that in no case shall any such license tax exceed $350.00. 41. Cold Storage—Rental of Lockers. Every person, firm or corporation engaged in the business of renting individual lockers for cold storage of goods shall pay for the privilege a license tax of $125.00. This license shall not include the right to sell any products stored, and if such person buys and sells any product in connection with such storage busi- ness, a separate merchant's license as hereinafter provided shall be required. 42. Common Criers. On every license to a common crier the tax shall be twenty- five dollars ($25), and he may sell under this license, fowl, butter, fresh fish, fresh vegetables, fruit or articles of like per- ishable nature. 12 CITY OF CHARLOTTESVILLE 47. Dance Balls. On every license to a person or firm to conduct a dance hall in which dancing is to be allowed, where an admission fee is charged or a charge is made for participating in such dancing, the tax shall be $50, and no such license shall be granted until such person or persons shall have secured the consent of the Mayor, who shall satisfy himself that the per- son or persons applying are proper persons to nonduct such hall, and that the location is suitable for such purpose, and it is further provided that any such dance hall shall be subject to such rules and regulations as are now or may hereafter be prescribed by the Council. Not transferable. 48. Daguerrean and Photographic Artists and Canvassers for Copying Pictures. The license tax on any person engaged in business as a daguerrean or photographic artist, shall be fifty dollars ($50) . All persons canvassing this city for copying pictures of any description shall pay a license tax of one hundred dollars ($100) . Any itinerant daguerrean or photographic artist, or any person taking orders in this city on the ticket or other plan for photo- graphs to be delivered or furnished by photographers shall pay a liccn se tax of one hundred dollars ($100.00), provided, that said license shall not be required of persons taking orders for photographs licensed by this City and having a fixed place of business in this City. 49. Dealers in Pistols, Dirks, and Bowie Knives. No person, firm or corporation shall sell pistols, dirks, or bowie knives without having first procured a license there- for. Every person, firm or corporation engaged in the business of selling pistols, dirks, or bowie knives, or who shall hereafter engage in such business, shall pay for the privilege of transact- ing said business a specific license tax of five dollars ($5), and no such license shall be issued for any less period than one year ncr shall fl,ere be any abatement in any instance of the tax upon such license by reason of the fact that the person or per- sons so licensed shall have exercised such license calling for a period of less than one year. Applicants for license to deal in pistols, dirks and bowie knives must have the written consent of the Mayor. Dealers must report all sales to the Chief of Police monthly, giving names and addresses of purchasers.