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TAXES ON LICENSES 13
<br />47. 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 />axed where the.gross receipts exceed $2,000.00 the tax shall be
<br />25c on each $100.00 in addition thereto.
<br />48. Livestock Brokers. A.";
<br />Every dealer who shall buy livestock for the purpose of
<br />felling 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 />49. Loans.
<br />Ori each person, firm or corporation, other than a pawn-
<br />broXe,Nnaking loans secured by orders on or assignments of
<br />the girlie or wages of any employee, or making loans secured
<br />byd ckarttel mortgages or liens on personal property or house-
<br />hold'ftzrniture 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 w ere the gross receipts exceed $?,000.00 the tax shall be
<br />50c on each $100.00 in addition thereto.
<br />50. 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----------------------------------------------------------------- - X5.00
<br />and 'inhere the gross receipts exceed $2,000.00 the tax shall
<br />be '26c on each $100.00 in addition thereto.
<br />Tf the principal business engaged in is manufacturing and
<br />macpine work is incidental, the gross, receipts may be reported
<br />ano' included in the manufacturer's tax.
<br />5., Manufacturers, Processors.
<br />9 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 />�r .
<br />ZU CITY OF CHARLOTTESVILLE!
<br />conviction, shall be fined not less than twenty-five nor more
<br />than one hundred dollars for each offense, and each day's viola-
<br />tion of any provision of this, subsection shall be deemed a sepa-
<br />rate offense.
<br />60. (c) Peddlers Producers' Certificate.
<br />1. No city license shall be required of peddlers of ice,
<br />wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br />vegetables, fruit, or other family supplies of a perishable
<br />nature grown or produced by them and not purchased by them
<br />for sale.
<br />2. But ievery such peddler of family supplies of a perish-
<br />able nature grown or produced by him and not purchased- by
<br />him for sale shall on or before January first of each year file
<br />with the Commissioner of Revenue of this city a certificate in
<br />duplicate under oath in which shall be given the name and
<br />post office address of the applicant, the location of the land on
<br />which the family supplies of a perishable nature are produced,
<br />or .are to be produced, whether the applicant is the owner
<br />thereof, or renter, and in the latter case, the name of the land-
<br />lord or owner and the time from which and to which the lease
<br />Is to ''un.
<br />t 3. Upon receipt of such certificate and such other evidence
<br />under oath as may be sufficient to establish the fact that the
<br />applicant is entitled to the certificate, the Commissioner of
<br />Revenue shall endors6 on one copy of such certificate the fact
<br />and date of its filing, and shall deliver such copy to the appli-
<br />cant, and such applicant shall thereafter at all times while he
<br />is engaged in peddling within this city, have such copy in his
<br />possession and upon request by any officer of the City charged
<br />with enforcing of the license ordinance, exhibit such certificate.
<br />The Commissioner of Revenue may administer the oaths re-
<br />quired by this subsection.
<br />4. Any officer charged with the enforcement of the license
<br />ordinance of this city may at any time question any peddler
<br />claiming exemption from city license taxation and may require
<br />of such peddler an affidavit in support of any claim made by
<br />such peddler that the produce then in or on his vehicle was
<br />grown or produced by him.
<br />5. The word "peddler" or "peddlers," as used in this
<br />subsection shall be construed as including their bona fide
<br />employees.
<br />TAXES ON LICENSES 13
<br />47. 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 />48. 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 sealers who pay a Merchant's License Tax.
<br />49. 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 />50. 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 />machine work is incidental, the gross receipts may be reported
<br />and included in the manufacturer's tax.
<br />51. Manufacturers, Processors.
<br />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 />16 CITY OF CHARLOTTESVILLE
<br />55. Monuments and Tombstones.
<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 />56. 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 />57. 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 testy -five dollars ($25) per day.
<br />58. 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, wAwes or merchandise
<br />to any purchaser within the City, excepf; to a licensed mer-
<br />chant, shall pay for the privilege a license tax on gross sales
<br />so made during the preceding calendar yeah 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 elxceeding $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 />59. 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.
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