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LICENSES
<br />TAXES ON LICENSES
<br />AN ORDINANCE for imposing and collecting Licenses and
<br />Taxes for the exercise of certain privileges within the
<br />City of Charlottesville for twelve months, commencing
<br />the first day of May, 1949, and ending the thirtieth day of
<br />April, 1950.
<br />Be it ordained by the Council of the City of Charlottes-
<br />ville that there shall be an annual license tax assessed and
<br />paid by all persons, firms, or corporations engaged in the
<br />different occupations, professions, or businesses named in this
<br />ordinance and enumerated below for the year beginning the
<br />first day of May, 1949, and ending the thirtieth day of
<br />April, 1950.
<br />1. Abattoirs.
<br />Every person, firm or corporation operating an abattoir,
<br />or an establishment of like kind at which animals are slaughter-
<br />ed, shall pay a license tax of $100.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for
<br />other parties than citizens of Charlottesville shall be known
<br />as advertising distributors, and shall pay an annual license tax
<br />of twenty dollars ($20) . By advertising distributors, it is intend-
<br />ed to designate any person who distributes in the City of
<br />Charlottesville, almanacs, pamphlets, or samples of medicine
<br />or other merchandise on the streets or from house to house of
<br />said city.
<br />3. Advertising -Loud Speakers on Vehicles.
<br />For each vehicle used on the streets of the City for advertis-
<br />ing by means of loud speakers, radio, or other mechanical equip-
<br />ment, there shall be an annual license fee of $100.00, which
<br />license fee shall not be prorated. The payment of this license
<br />fee shall not convey the privilege to the licensee of producing
<br />sound of such volume as to constitute a public nuisance, and
<br />the operation of such equipment shall at all times be subject
<br />to the direction of the Chief of Police. Permits shall be secured
<br />from the Chief of Police before exercising any privileges
<br />granted under this license. Non -transferable.
<br />CITY OF CHARLOTTESVTLLIl
<br />4 Agents -Books.
<br />On every agent for sale of books, maps, pictures, periodicals,
<br />printed pamphlets, or canvassers for the same, other than re-
<br />ligious work fifteen dollars ($15) . Not transferable.
<br />5. Agents Canvassers.
<br />On all agents not otherwise provided for the license tax
<br />shall be fifteen dollars ($15) .
<br />6. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all busi-
<br />ness to be transacted in his office, except by written or tele-
<br />phonic communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city
<br />outside of such office, the license tax shall be $500.
<br />7. Agents -Non -Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of
<br />fertilizers manufactured by non-resident fertilizing companies,
<br />whether selling on commission or for other consideration,
<br />shall pay a specific license tax of twenty-five dollars per
<br />annum for each company represented.
<br />8. Alcoholic Beverages.
<br />On every person producing or handling for sale any
<br />beverage, as defined and permitted by an Act of the General
<br />Assembly of Virginia, approved March 7, 1934, and amend-
<br />ments thereto entitled "Alcoholic Beverage Control Act," the
<br />annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of more
<br />than 5000 gallons ---------------------------------------------------------- $500.00
<br />For each Winery License---------------------------------------------------- 500.00
<br />For each Brewery License-------------------------------------------------- 500.00
<br />For each Bottlers License---------------------------------------------------- 50.00
<br />For each Wholesale Beer License---------------------------------------- 250.00
<br />For each Wholesale Wine Distributors License---------------- 50.00
<br />For each Retail Beer -on -Premises License---------------------- 100.00
<br />For each Retail Beer -off -Premises License------------------------ 30.00
<br />For each Retail Beer -on -and -off -Premises License ---------- 130.00
<br />For each Retail Wine -off -Premises License---------------------- 40.00
<br />TAXES ON LICENSES
<br />For each Retail Wine and Beer on -premises License-------- 150.00
<br />For each Retail Wine and Beer off -premises License------ 70.00
<br />For each Retail Wine and Beer on -and -off premises
<br />License-------------------------------------------------------------------------- 220.00
<br />For each Retail Druggist's License------------------------------------ 10.00
<br />The above licenses shall not be in lieu of merchants licenses
<br />or restaurant licenses herein provided for and in calculating
<br />merchants and restaurant licenses, sales of alcoholic beverages
<br />bought or sold, as the case may be, shall be included in determin-
<br />ing the amount of such merchants and restaurant licenses, pro-
<br />vided however, that in the case of a beer wholesaler or wine dis-
<br />tributor in determining the wholesale merchants license tax
<br />there shall be disregarded purchases of wine or beer, as the
<br />case may be, to an amount which would be necessary to produce
<br />a wholesale merchants license tax equal to the wholesale beer
<br />license or wholesale wine distributor's license, as the case may
<br />be, herein above provided. NOT TRANSFERABLE.
<br />9. Auctioneers -General.
<br />On every general auctioneer, sixty dollars ($60) , whether
<br />he receives any compensation for his services or not. Under
<br />this license a person may sell any goods, wares, merchandise,
<br />or other things, including real estate, for the sale of which by
<br />an auctioneer, no further license is elsewhere required. Not
<br />transferable.
<br />10. Bakers -Retail and Boras.
<br />Every person, firm or corporation who shall conduct a
<br />bakery or manufacturing confectionery, selling the majority of
<br />the products thereof at retail and persons who bake at home
<br />and sell their products for resale shall pay a license tax of
<br />------------------------$25.00, and where the amount of gross receipts
<br />exceed $2,000.00 the tax shall be 22c on each $100.00 in addition
<br />thereto.
<br />11. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber
<br />shop, beauty shop, masseur, or manicurist in this City shall
<br />pay a license tax of------- ----------------$25.00, and where the gross
<br />receipts exceed $2,000.00 the tax shall be 25c on each $100.00
<br />in addition thereto.
<br />4 CITY OF CHARLOTTESVILLE
<br />12. Billboards and Wall Sians.
<br />Every person, firm or c:)rporaLion engaged in the business
<br />of billboard painting or wall signs or the rental of space for
<br />such business shall pay for the privilege $40.00 and in addition
<br />$2.00 for each such billboard or wall sign in excess of 20.
<br />13. Billiards or Pool.
<br />On each license to operate bi'liard or pool parlors the tax
<br />shall be $20.00 for each table used in the business. No license
<br />shall be issued without the written consent of the Mayor.
<br />License may be issued quartlerly.
<br />14. Bootblacks.
<br />For each chair or stand accommodating not more than one
<br />person the license shall be $2 and when a bench is used the
<br />license shall be $2 for each pair of footrests, for year or any
<br />part of year.
<br />15. Bottling Works.
<br />On each and every person, firm or corporation, doing a
<br />bottling business in the City of soda water, pop, gingerale,
<br />sarsaparilla, aerated water, fruit or vegetable juices whether
<br />made with plain water or with aerated or carbonated water,
<br />when the output of the plant is 100 cases or less per day the
<br />license tax shall be seventy-five dollars ($75) , and when the
<br />output of the said plant is in excess of 100 cases per day, in
<br />addition to such sum of seventy-five dollars ($75) thirty-five
<br />dollars ($35) for each additional 100 cases of output or fraction
<br />thereof. The output of such plant shall be considered the aver-
<br />age daily output of said plant, counting working days only, for
<br />the preceding calendar year. In the case of new plants the
<br />output shall be estimated and any under -estimate shall be
<br />subject to correction at the end of the year.
<br />16. Bowling Alleys.
<br />On every license to operate a bowling alley or bowling salon
<br />the tax shall be $20.00 for every alley used in such business.
<br />17. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business
<br />of stock, bond, note or bill broker or engaged in the business
<br />of receiving orders to buy or sell cotton, grain provisions or
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