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