1949 ORDINANCES - Laserfiche WebLink

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60 TAXES ON LICENSES 9 the gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto. 32. Electricity. Every person, firm or corporation generating or selling or offering for sale or delivering electricity for light or power or heat or any other commercial uses shall pay a license tax of one-half of one per cent. of the gross receipts of such person, firm or corporation, based upon receipts from such business during the preceding calendar year. In applying for such license a statement of such receipts shall be submitted to the Commis- sioner of Revenue. 33. Exterminators. Every person, firm or corporation engaged in the business of exterminating insect or animal pests in this City shall pay a license tax of -------------------- $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addi- tion thereto. 34. Florists. On every person or firm engaged as a florist, a specific license tax of thirty-five dollars (35.00) shall be imposed, and if they engage in buying and selling, they shall be deemed mer- chants and shall pay accordingly. 35. Flour and Meal Manufacture. On every license to a manufacturer of flour or meal, the tax shall be twenty-five dollars ($25) for each license. But when such manufacturer deals in flour, meal or other grain products other than his own manufacture he shall be required to procure a merchants' license graduated by the amount of such purchases. 36. Fortune Tellers. Every person practicing the art of divination, fortune tell- ing, palmistry, astrology, or phrenology who shall practice the same in this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. 10 CITY OF CHARLOTTESVILLE 37. Furniture Upholsterer or Repairer. On every person, firm or corporation engaged in the busi- ness of upholstering or repairing furniture the license tax shallbe----------------------------------------------------------------------------------$25.00 and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. If the licensee operates as a retail merchant the gross re- ceipts under this section may be reported in the merchants license. 38. Garage Storage. Every person, firm or corporation who shall keep a garage for storage of automobiles shall include the receipts for same and report as a retail merchant. Shops for repairing shall be required to pay a license tax as provided in section 68. 39. Gasoline and Other Petroleum Products Outside City. Any person, firm or corporation whose storage tanks are located outside of the corporate limits of the city who trans- ports gasoline or other petroleum products of like nature on or through the streets of this city for sale or delivery to wholesale or retail merchants for resale in this city shall pay a license tax for the privilege of doing such business in this city, the same to be graduated by the amount of sales or delivered price made by him or it of such commodities sold or delivered in this City during the next preceding year, or, in the case of starting business during the year, the estimated amount of sales which will be so made during the balance of the license year, the amount to be paid to be the same as that required of a retail merchant. This section shall not apply to a person, firm, or corporation who or which has paid or is assessable a business license under some other section of this ordinance. 40. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc. On every license to keep a Hobby Horse, Merry -Go -Round, Ferris Wheel or other like amusement, the tax shall be fifty dollars ($50.00) per week and no license shall be issued under this section for a shorter period than one week. And such license, shall be a personal privilege and only granted by order of the Mayor, except where conducted in connection with County Fairs, in which case no tax shall be imposed. TAXES ON LICENSES 11 41. Hotels. Any person who keeps a public inn or lodging house of more than ten bedrooms where transient guests are lodged for pay shall be deemed for the purpose of this section to be en- gaged in the business of keeping a hotel. For the purpose of this section a transient guest is one who puts up for less than one week at such hotel, but such a house is no less a hotel because some of its guests put up for longer periods than one week. For the privilege of operating such business the license tax shall be ------------------------------------------------------ $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addition thereto. The payment of the license tax provided by this section shall not exempt the person paying such tax from the payment of a restaurant or merchants license tax as provided in this ordinance if a restaurant, dining room or cigar stand is op- erated in connection with said hotel. 42. Ice Cream or Sherbet—Manufacture for Retail Sale. Every person, firm or corporation engaging in the manu- facture of ice cream or sherbet for resale in his own establish- ment shall include the gross receipts for same in his retail merchants license. 43. Itinerant and Distressed Merchandise Vendors. All persons bringing to and exhibiting for sale to consumer at retail in the City in trucks, in temporary places or fixed places of sale, goods or merchandise of any character as bank- rupt, consignee, trustee, railroad wreck, fire slaughter stoc':, leftover, exposition stock, or stock of like character, and all itinerant vendors doing business in the City shall pay for the privilege a license tax of $500.00 per week, and no license shall be issued under this section for a fraction of a week. "Itinerant vendors," as used in this ordinance, shall be construed to mean and include all persons, whether principal, agent, or salesman, who engage in temporary or transient business in the City in one or more places, and who for the purpose of carrying on such business hire, lease or occupy any building, structure, truck or other place for the exhibition or sale of such goods or merchandise. ' 12 CITY OF CHARLOTTESVILLE 44. Junk Dealers. On every licens-e to a junk dealer the tax shall be fifty dollars ($50) and on every person who shall engage in the busi- ness of buying junk or other matter for a junk dealer or for sale to a junk dealer, the tax shall be thirty dollars ($30). Where such a dealer engages in buying and selling of wool, hides or furs, he shall pay a merchants' tax in addition. 45. Laundries. (a) On every person, firm or corporation engaged in the operation of a laundry other than by hand the license tax shall be--------------------------------------------------------------------------------------------$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 15c on each $100.00 in addition thereto. (b) On every person, firm or corporation operating a hand laundry the tax shall be ---------------------------------------------- $20.00 But nothing in this section shall be construed to impose a li- cense tax upon persons who wash bed clothing, wearing ap- parel, etc., without laundry machinery and who do not keep shops or other regular places of business for laundry purposes. 46. 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. 47. 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.