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• TAXES ON LICENSES 21
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<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 />62. Photographers.
<br />Every person, firm or corporation engaged in the business
<br />as a photographer shall pay a license tax of ---------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />30c on each $100.00 in addition thereto.
<br />All persons canvassing this city for copying pictures of any
<br />description shall pay a license tax of one hundred fifty dollars
<br />($150.00) . Any itinerant daguerrean or photographic artist, or
<br />any person taking orders in this city on the ticket or other plan
<br />for photographs to be delivered or furnished by photographers
<br />shall pay a license tax of one hundred fifty dollars ($150.00),
<br />provided, that said license shall not be required of persons tak-
<br />ing orders for photographs licensed by this city and having a
<br />fixed place of business in this city.
<br />63. Plumbers.
<br />Every person, firm or corporation engaged in operating as
<br />a plumber shall pay a license tax of ------------------------------------ $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />10c on each $100.00 in addition thereto. All gross receipts for
<br />.10 plumbing contracting shall be reported and taxed under this
<br />�n section, and a separate contractor's license shall not be required.
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<br />64. Potato Chip Manufacturers.
<br />Every person, firm or corporation engaged in the manu-
<br />facture of potato chips shall pay a license tax of ---------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />10c on each $100.00 in addition thereto.
<br />22 CITY OF CHARLOTTESVILLE
<br />65. Printing Office Job.
<br />On every person, firm or corporation engaged in the busi-
<br />ness of operating a printing establishment the tax shall
<br />be--------------------------------------------------------------------------------------------$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />22c on each $100.00 in addition thereto.
<br />66. Professional Occupations.
<br />Every person conducting or engaging in any of the follow-
<br />ing professional occupations in this City shall pay for the
<br />privilege an annual license tax of -------------------------------------- $25.00,
<br />and where the gross receipts, fees or commissions during the
<br />preceding calendar year exceeded $2,500.00 the license tax shall
<br />be 75c on each $100.00 in addition thereto.
<br />• Real Estate salesmen shall be considered members of the
<br />respective real estate firms. The gross receipts, fees or com-
<br />missions of any firm may for the purpose of this section be
<br />divided among the members or associates of said firm or cor-
<br />poration to secure a license hereunder. A single license may be
<br />issued for two or more of the following occupations:
<br />A public accountant
<br />An advertising agent or firm
<br />An air conditioning engineer
<br />An appraiser or evaluator of real estate for others for
<br />compensation
<br />An architect, landscaper
<br />An artist
<br />An assayer
<br />An attorney at law
<br />An auditing company or firm
<br />A bondsman
<br />A blue printer
<br />A bookkeeper, public
<br />A chemical engineer
<br />A chemist
<br />A chiropodist
<br />A chiropractor
<br />A civil engineer
<br />A consulting engineer
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse
<br />• (but not a dealer in or buyer of leaf tobacco)
<br />TAXES ON LICENSES 23
<br />A contracting engineer
<br />A dentist
<br />A doctor of medicine
<br />An electrical engineer
<br />A homeopathist
<br />An industrial engineer
<br />A land agent, rental agent
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A mechanical engineer
<br />A metallurgist
<br />A mining engineer
<br />A money lender, loan or mortgage company (other than
<br />banks and building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist
<br />A public relations counselor
<br />A public stenographer
<br />A furnisher of publicity service, booking agent, concert
<br />manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or
<br />other organization
<br />A refrigerator engineer
<br />A sales agent or agency
<br />A sculptor
<br />Small loan companies as defined in Chapter 166 E Virginia
<br />Code
<br />A surveyor
<br />A surgeon
<br />A veterinarian
<br />Other professional occupations
<br />67. Radio Broadcasting Stations.
<br />Every person, firm or corporation operating a radio broad -
<br />24 CITY OF CHARLOTTESVILLE
<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 the
<br />State of Virginia of-------------------------------------------------------------- $25.00,
<br />and where such portion of gross receipts exceed $2,000.00 the
<br />tax shall be 25c on each $100.00 in addition thereto.
<br />68. Repairs.
<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 based on the gross receipts of such per-
<br />son, firm or corporation, the amount of such tax to be the same
<br />as a retail merchant would pay if sales equal the gross receipts
<br />of such repairman. However, if a retail merchants license is
<br />already required the gross receipts from this occupation may
<br />be included in the said retail merchants license.
<br />69. Restaurants.
<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 />If the amount of sales shall not exceed $1,000.00 the tax
<br />shall be $25.00 and on all sales in excess of $1,000.00 the tax
<br />shall be 25c on each $100.00 in addition thereto.
<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 />70. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for
<br />the repair or manufacturing of shoes, boots, or similar articles,
<br />the license tax shall be -------------------------------------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />30c on each $100.00 in addition thereto,
<br />71. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting
<br />gallery, the license tax shall be $100.00 per month. NOT
<br />PRORATED.
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