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conviction, shall be fined not less than twenty-five nor more
<br /> than one hundred dollars for each offense, and each day's viola-
<br /> tion of any provision of this subsection shall be deemed a sepa-
<br /> rate offense.
<br />
<br />
<br />97. (c) Peddlers—Producers' Certificate.
<br />
<br />1. No city license shall be required of peddlers of ice,
<br /> wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br /> vegetables, fruit, or other family supplies of a perishable
<br /> nature grown or produced by them and not purchased by them
<br /> for sale.
<br />
<br />2. But every such peddler of family supplies of a perish-
<br /> able nature grown or produced by him and not purchased by
<br /> him for sale shall on or before January first of each year file
<br /> with the Commissioner of Revenue of this city a certificate in
<br /> duplicate under oath in which shall be given the name and
<br /> post office address of the applicant, the location of the land on
<br /> which the family supplies of a perishable nature are produced,
<br /> or are to be produced, whether the applicant is the owner
<br /> thereof, or renter, and in the latter case, the name of the land-
<br /> lord or owner and the time from which and to which the lease
<br /> is to run.
<br />
<br />3. Upon receipt of such certificate and such other evidence
<br /> under oath as may be sufficient to establish the fact that the
<br /> applicant is entitled to the certificate, the Commissioner of
<br /> Revenue shall endorse on one copy of such certificate the fact
<br /> and date of its filing, and shall deliver such copy to the appli-
<br /> cant, and such applicant shall thereafter at all times while he
<br /> is engaged in peddling within this city, have such copy in his
<br /> possession and upon request by any officer of the City charged
<br /> with enforcing of the license ordinance, exhibit such certificate.
<br /> The Commissioner of Revenue may administer the oaths re-
<br /> quired by this subsection.
<br />
<br />4. Any officer charged with the enforcement of the license
<br /> ordinance of this city may at any time question any peddler
<br /> claiming exemption from city license taxation and may require
<br /> of such peddler an affidavit in support of any claim made by
<br /> such peddler that the produce then in or on his vehicle was
<br /> grown or produced by him.
<br />
<br />5. The word "peddler" or "peddlers," as used in this
<br /> subsection shall be construed as including their bona fide
<br /> employees.
<br />
<br />6. Any peddler failing to exhibit such certificate in viola-
<br /> tion of this subsection, or making any false statement in the
<br /> certificate or affidavit aforesaid, or by permitting the certifi-
<br /> cate obtained by him to be used in the sale of any family
<br /> supplies of a perishable nature not grown or produced by him,
<br /> shall upon conviction, be fined not less than five dollars nor
<br /> more than fifty dollars for each offense, and upon failure to
<br /> pay the said fine shall be confined in the city jail for not less
<br /> than ten days nor more than thirty days.
<br />
<br />
<br />98. Pen and Pencil Manufacture.
<br />
<br />Every person, firm or corporation manufacturing pens or
<br /> pencils shall pay a specific license tax of one hundred dollars
<br /> ($100.00) per annum.
<br />
<br />
<br />99. Physicians.
<br />
<br />See 14.
<br />
<br />
<br />100. Plumbers.
<br />
<br />On every license to a plumber the tax shall be twenty-
<br /> five dollars ($25). This section shall apply to all persons, firms
<br /> or corporations who do plumbing, gas-fitting, steam and hot
<br /> water fitting.
<br />
<br />The license required by this section shall not be construed
<br /> to include plumbing contracting, and every person doing
<br /> plumbing work on a contracting basis shall also be required
<br /> to secure a contractors' license as heretofore provided.
<br />
<br />
<br />101. Printing Office Job.
<br />
<br />(a) On each and every printing establishment or busi-
<br /> ness using two or more machines of any make or description
<br /> for the purpose of setting type .......................................$100.00
<br />
<br /> Where less than two machines are used .......................... 50.00
<br />
<br /> Where typesetting is performed exclusively by hand...... 50.00
<br />
<br />(b) Where book-binding except quarter-bound work is
<br /> done in addition to printing $100.00 in addition to the license
<br /> tax charged for job printing.
<br />
<br />
<br />102. Radio Broadcasting Stations.
<br />
<br />Every person, firm or corporation operating a radio broad-
<br /> casting station within the City of Charlottesville shall pay a
<br /> license tax based on that portion of its gross receipts which is
<br /> from advertisers having their principal place of business in
<br /> the State of Virginia. On such portion of said gross receipts as
<br /> shall not exceed $2,000.00, the tax shall be $20.00; on that por-
<br /> tion of such gross receipts over $2,000.00 and not exceeding
<br /> $100,000.00 the tax shall be twenty-seven cents ($0.27) on the
<br /> $100.00 in excess of $2,000.00; on that portion of the gross re-
<br /> ceipts in excess of $100,000.00, the tax shall be fifteen cents
<br /> ($0.15) on the $100.00.
<br />
<br />
<br />103. Repairs.
<br />
<br />Each person, firm or corporation conducting the business
<br /> of repairing automobiles, bicycles, motorcycles, refrigerators,
<br /> radios, washing machines or any other equipment or appliances,
<br /> shall pay a license tax which shall be based on the gross re-
<br /> ceipts of such person, firm or corporation. The amount of such
<br /> tax to be the same which a retail merchant would pay whose
<br /> sales equal the gross receipts of such repairman.
<br />
<br />
<br />104. Restaurants.
<br />
<br />Any person, firm or corporation who shall cook, or other-
<br /> wise furnish for compensation, diet or refreshments of any
<br /> kind, for casual visitors at his house or place of business, for
<br /> consumption therein or thereat, and any person who shall sell
<br /> soft drinks from a soda fountain shall be deemed to keep a
<br /> restaurant. On every license to keep a restaurant the tax shall
<br /> be as follows:
<br />
<br />If the amount of sales shall not exceed $1,000.00 the tax
<br /> shall be $20.00.
<br />
<br />On all sales over $1,000.00 and not exceeding $100,000.00
<br /> the tax shall be forty cents (40c) on the $100.00 in excess of
<br /> $1,000.00.
<br />
<br />On all sales in excess of $100,000.00 the tax shall be twenty-
<br /> five cents (25c) on the $100.00 in excess of $100,000.00.
<br />
<br />Every restaurant keeper shall keep accurate daily records
<br /> of all sales, which records shall at all times be open to the in-
<br /> spection of the Commissioner of Revenue or the License In-
<br /> spector.
<br />
<br />
<br />105. Sash, Blind, Door and Other Woodwork Manufacturing.
<br />
<br />On every person, firm or corporation manufacturing sash,
<br /> blinds, doors, or other woodwork the tax shall be $75.00, pro-
<br /> vided, that if the entire output of such materials manufactured
<br /> are included in the person, firm or corporations', merchants'
<br /> or contractors' license, the tax provided herein shall not be
<br /> assessed.
<br />
<br />
<br />106. Shoemakers.
<br />
<br />On every person, firm or corporation conducting a shop
<br /> for the repair or manufacturing of shoes, boots, or similar
<br /> articles, the license tax shall be as follows:
<br />
<br />If the gross receipts of such person, firm or corporation do
<br /> not exceed $5,000.00 the tax shall be $20.00.
<br />
<br />On all gross receipts in excess of $5,000.00 the tax shall be
<br /> thirty cents (30c) on the $100.00 in excess of $5,000.00.
<br />
<br />
<br />107. Shooting Gallery.
<br />
<br />On every license to keep a shooting gallery, the tax shall be
<br /> $10.00 a month.
<br />
<br />
<br />108. Shows, Circuses, etc.
<br />
<br />On a circus, menagerie, tent show, or other such like
<br /> exhibition or performance, within the corporate limits of the
<br /> city, whether combined or separate, the license tax shall be one
<br /> hundred and fifty dollars ($150.00) for the first performance or
<br /> exhibition, and fifty dollars ($50.00) for each additional per-
<br /> formance or exhibition.
<br />
<br />On a side show attached to or exhibiting with any circus,
<br /> menagerie, tent show or other such like exhibition or per-
<br /> formance within the corporate limits of the city, the license
<br /> tax shall be twenty dollars ($20) for each performance or ex-
<br /> hibition.
<br />
<br />No license shall be issued to any circus, menagerie, tent
<br /> show, or other such like exhibition or performance unless
<br /> and until the price of admissions and of seats shall have
<br /> been previously generally published.
<br />
<br />If a show or other performance is conducted in connection
<br /> with and as an inducement for the sale of merchandise there
<br /> shall be charged a license tax of $25.00 per day whether an
<br /> admission is charged or not.
<br />
<br />
<br />109. Silks—Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Silks
<br /> shall pay a specific license of $100.00 per annum.
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