1949 ORDINANCES - Laserfiche WebLink

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22. Chain Store. On each chain store, chain mercantile establishment or chain subsidiary there shall be a license tax of ten (10) cents for each $100.00 of sales made during the preceding calendar year, which .license tax shall be . in addition to any license tax prescribed by any other section or sections of this ordinance. For the purpose of this ordinance, a chain store, chain mer- cantile establishment or chain subsidiary, shall be any retail outlet which is actually under, or subject to, the direct or indirect control, direction, or management of any individual, firm, organization, or corporation, foreign or domestic operating or maintaining six or more retail stores or mercantile estab- lishments anywhere under the same general management, su- pervision or ownership, the net revenue of which retail stores or mercantile establishments inure to the benefit of., or are made available, in whole or in part, immediately or ultimately, to such individual, firm, or organization or corporation. This sec- tion shall apply to all such retail stores or mercantile establish- ments located within the corporate limits of this City even though they may be apparently or ostensibly operated as sep- arate or independent stores or mercantile establishments, if they are actually subservient to, or under the control of, such individual, firm, organization or corporation in the manner set forth in this section. 23. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly known as a city directory having an office or representative, or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of fifty dollars ($50.00). 24. Cleaning and Pressing. Each person, firm or corporation conducting a cleaning and/or pressing establishment 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 addition thereto.