|
• TAXES ON LICENSES 13
<br />48. Laundrettes.
<br />On every person, firm or corporation who operates a laun-
<br />dry in which the customer pays rental for the use of washing
<br />machines at such place of business a license tax of -------- $25.00
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />25c on each $100.00 in addition thereto.
<br />49. Livestock Brokers.
<br />Every dealer who shall buy livestock for the purpose of
<br />selling or shall sell livestock purchased by him shall pay a spe-
<br />cific license tax of $100.00 per annum. This section shall not
<br />apply to dealers who pay a Merchant's License Tax.
<br />50. Loans.
<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 or licensed to do business under the provisions
<br />of the State Uniform Small Loan Act the license tax shall
<br />be--------------------------------------------------------------------------------------------$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />50c on each $100.00 in addition thereto.
<br />• 51. Machine Shops.
<br />On every person, firm or corporation who shall engage in
<br />the business of operating a machine shop the tax shall
<br />be--------------------------------------$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall
<br />be 25c on each $100.00 in addition thereto.
<br />If the principal business engaged in is manufacturing and
<br />.10 machine work is incidental, the gross receipts may be reported
<br />and included in the manufacturer's tax.
<br />N
<br />52. Manufacturers, Processors.
<br />.d Every person conducting or engaging in any one or more
<br />manufacturing, or processing occupations, within the City for
<br />which no specific license is provided under any other section of
<br />this ordinance, including, but not by this particular enumera-
<br />tion limiting the above general description, the following busi-
<br />14 CITY OF CHARLOTTESVILLE
<br />nesses or trades, shall pay for the privilege an annual license
<br />tax of $100.00 plus 3c for each $100.00 of gross receipts, as here-
<br />inafter defined, not in excess of $5,000,000.00 and le for each
<br />$100.00 of such gross receipts in excess of $5,000,000.00 from
<br />the business during the preceding calendar year.
<br />Asphalt, or asphalt products, bricks, marble goods, tomb-
<br />stones
<br />Awnings, sails or tents
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and
<br />wood products
<br />Beds, bed springs, cots, mattresses, any or all
<br />Book publishers and binders
<br />Breads, cakes, pies, and other bakery products
<br />Burlap, and cotton bags and barrel covers
<br />Canneries
<br />. Caskets, coffins, and burial vaults
<br />Cement and cement products
<br />Chemicals or chemical products
<br />Cigarettes or tobacco products
<br />Clothing, hose, cotton, wool, silk, textile and textile prod-
<br />ucts
<br />Coffee roasting or tea blending
<br />Confections
<br />Cork products and insulating materials
<br />Fertilizers or guano
<br />Flavoring extracts and syrups.
<br />Food for livestock
<br />Furniture, novelties, and wood products
<br />Gypsum and gypsum products
<br />Ice
<br />Ice Cream
<br />Manufacturing, processing and assembling steel, iron and
<br />metal products, any or all
<br />Motor vehicles or parts thereof
<br />Paints
<br />Pasteurization and bottling of milk, cream, milk products
<br />Planing and rolling mills
<br />Processing peanuts and peanut products
<br />Processing soy beans
<br />Sashes, frames, blinds, or wood products, saw mills
<br />Other manufacturers and processors.
<br />53. Medicines, Salves, etc. ---Sale of on Street.
<br />• On every such license to carry or sell medicines, salves or
<br />TAXES ON LICENSES 15
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />tax shall be fifty dollars ($50) per day, but no such license
<br />shall be issued except by authority of the Mayor. Provided
<br />that this tax shall not apply to any person paying merchants'
<br />license tax.
<br />54. Merchants—Retail.
<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 />If the amount of sales shall not exceed $2,000.00 the tax
<br />shall be $25.00.
<br />On all sales over $2,000.00 and not exceeding $100,000.00
<br />the tax shall be twenty-five cents (25) on the $100.00 in ex-
<br />cess of $2,000.00.
<br />On all sales in excess of $100,000.00 the tax shall be twenty
<br />cents (20c) on the $100.00.
<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 />55. Merchants—Wholesale.
<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 Charlottesvillel pay a license tax
<br />on all purchases made during the preceding calendar year as
<br />follows:
<br />If the amount of purchases shall not exceed $10,000.00 the
<br />tax shall be $75.00.
<br />On all purchases over $10,000.00 and less than $50,000.00
<br />the tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $10,000.00.
<br />On all purchases in excess of $50.000.00 the tax shall be
<br />sixteen cents (16c) on the $100.00.
<br />16 : 1TY OF CHARLOTTESVILLE
<br />56. Monuments and Tombston--s.
<br />Each person, firm or corporation or agent conducting the
<br />business of making or selling tombstones, monuments, etc.,
<br />shall pay a retail merchant's license, which license shall be
<br />based on the gross receipts of such person, firm or corporation.
<br />57. Moving Picture Shows.
<br />Each person, firm or corporation engaged in the operation
<br />of a moving picture theater shall pay a license tax of ----$25.00,
<br />and where the gross receipts, exclusive of excise and admis-
<br />sion taxes, exceed $2,000.00 the tax shall be forty cents (40c)
<br />on each $100.00 in addition thereto.
<br />58. Musicians—Itinerant.
<br />Every itinerant musician performing in the streets of this
<br />city, such as organ -grinders, bag -pipe blowers, etc., shall pay
<br />a specific license tax of twenty-five dollars ($25) per day.
<br />59. Outside Agents.
<br />Any person residing or having his or their principal office
<br />within the State who is not a licensed merchant in the City
<br />of Charlottesville who shall sell or offer to sell, either direct
<br />or by sample card or representation, or who shall solicit or
<br />take orders for the sale of any goods, wares or merchandise
<br />to any purchaser within the City, except to a licensed mer-
<br />chant, shall pay for the privilege a license tax on gross sales
<br />so made during the preceding calendar year as follows:
<br />If the amount of such gross sales shall not exceed $2,000.00
<br />thetax shall be------------------------------------------------------------------$25.00,
<br />On all such gross sales over $2,000.00 and not exceeding $100,-
<br />000.00 the tax shall be 25c on the $100.00 in excess of $2,000.00.
<br />On all such sales in excess of $100,000.00 the tax shall be
<br />twenty cents (20c) on the $100.00.
<br />60. Pawnbrokers.
<br />On every license to a pawnbroker the specific license tax
<br />shall be five hundred dollars ($500) for one year or fractional
<br />part thereof. Not transferable.
<br />T `
<br />
|