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• TAXES ON LICENSES 17 On every person operating a hand laundry the license tax shall be $20.00. But nothing in this section shall be construed to impose a license tax upon persons who wash bed clothing, wearing apparel, etc., without laundry machinery and who do not keep shops or other regular place of business for laundry purposes. 73. Laundries -Dry Cleaning -Pressing and Dyeing -Non - Resident. On every person, firm or corporation (other than a laundry, pressing, dyeing or dry cleaning establishment located in the City of Charlottesville paying the regular laundry, dyeing, pressing, or dry cleaning license tax in the City of Charlottes- ville) engaged in soliciting general laundry, dyeing, pressing, or dry cleaning work, including towel or linen service, or the renting or furnishing of towels for compensation, where said person, firm or corporation does the laundry, dyeing, pressing, or dry cleaning work thereon outside of the City, or has it done outside of the City $250.00 per annum. Provided, however, that if the business of such person, firm or corporation shall consist only of cleaning of rugs, carpets and similar articles, the license tax shall be $100.00 per annum. 74. Laundries Supplying Automobile Covers and Cleaning Cloths. • On every person engaged in the business of supplying cloths for temporary protection of automobiles and cleaning the same or any other wiper cloths, there shall be a specific license tax of $25.00. ` 75. Laundrettes. Every person, firm or corporation who operates a business of the type commonly called laundrette, in which the customer pays a rental for the use of washing machines at such place of business, shall pay for the privilege of conducting such business Ln a license tax of $50.00 provided the number of washing ma - N chines in said establishment does not exceed twenty-one, and an additional sum of $10.00 for each machine in excess of twenty-one. 76. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a TAXES ON LICENSES 19 83. Merchants -Retail. Every person, firm or corporation engaged in the busi- ness of a retail merchant shall for each separate place of busi- ness conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as fol- lows: If the amount of sales shall not exceed $2,000.00 the tax shall be $20.00. On all sales over $2,000.00 and not exceeding $100,000.00 the tax shall be twenty-seven cents (27c) on the $100.00 in excess of $2,000.00. On all sales in excess of $100,000.00 the tax shall be fifteen cents (15c) on the $100.00. Where any person, firm or corporation engaged in the busi- ness of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in connection with the furnishing of such services. 84. Merchants -Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of busi- ness conducted in the City of Charlottesvillel pay a license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,000.00 the tax shall be forty-five cents (45c) on the $100.00 in excess of $10,000.00. f On all purchases in excess of $50,000.00 the tax shall be twelve cents (12c) on the $100.00. 85. Merchants -Commission -Merchandise Brokers. Every person, firm or corporation buying or selling for an- other any kind of merchandise except cider on commission shall be deemed a commission merchant whether such com- mission be determined by a percentage of sales or * by the vol- ume of sales or by the number of packages sold. 18 CITY OF CHARLOTTESVILLE specific license tax of $75.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 77. Loans. On each person, firm or corporation, other than a pawn- broker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or house- hold furniture, there shall be a license tax of $250.00. Not prorated. Not transferable. On each person, firm or corporation licensed to do busi- ness under the provisions of the State Uniform Small Loan Act there shall be a license tax of $250. Not prorated. Not transferable. 78. Insulating Pins -Manufacture. Every person, firm or corporation manufacturing insulat- ing pins shall pay a specific license of $100.00 per annum. 79. Lodging Houses. Private entertainment (ten rooms or less) , tax $5.00 for first room, and $1.00 additional for each room in excess of one. Any person who shall furnish for compensation lodging to travelers or sojourners in any house of ten bedrooms or less shall be deemed to keep a lodging house. 80. Machine Shops. See 59. 81. Machine and Appliance Manufacturing. Every person, firm or corporation manufacturing machin- ery and appliances shall pay a specific license tax of $100.00. 82. Medicines, Salves, etc. -Sale of on Street. On every such license to carry or sell medicines, salves or liniments, on the streets, alleys, or elsewhere in this city, the tax shall be twenty-five dollars ($25) per day, but no such li- cense shall be issued except by authority of the Mayor. Provid- ed that this tax shall not apply to any person paying merchants' license tax. 20 CITY OF CHARLOTTESVILLE Every person, firm or corporation doing business in this city who orders or solicits orders for, receives or distributes provisions of merchandise including flour, hay or grain shipped into this city from points within this state for distribution on account of the shipper, or shipped direct to the buyer, and par- ticipates in the profits ensuing from or accruing out of the sales of such provisions or merchandise including hay or grain, or receives compensation in any form for his services whether he invoices such sale and collects the money therefor or not shall be deemed a merchandise broker. The tax on commission merchants or merchandise brokers shall be fifty dollars ($50.00), provided the commission or compensation did not exceed $1,000.00; but when the commis- sion or compensation exceeded $1,000.00, the tax shall be fifty dollars ($50.00) and an additional tax of ten dollars ($10.00) for each $1,000.00 or fraction thereof in excess of $1,000.00. A person, firm or corporation who is both a commission merchant and a merchandise broker shall pay only one tax under this section. 86. Merchants -Tobacco. See 120. 87. Merchandise Broker. See 85. 88. Merchandise Shipped in Sold and Delivered. Every person, firm or corporation, including manufacturers or dealers who are not taxed under any other ordinance of this city, who ship merchandise into this city to a definite storage place for the purpose of. sale, and sell or offer for sale such merchandise, or any part thereof, whether the sale, or offer for sale be made before or after the arrival of such merchandise in the city, and whether delivery be made at the time of sale or hot, shall pay a license tax of $100.00. 89. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a specific license tax of one hundred dollars ($100.00) per annum.