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104 <br />6. Any peddler failing to exhibit such certificate in viola- <br />tion of this subjection, or making any false statement in the <br />certificate or affidavit aforesaid,' or• by Termitting 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 />61. Photographers. <br />Every person, firm or corporation engaged in the business <br />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 />39c 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 />'x$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 />•62. 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 />plumbing contracting shall be reported and taxed under this <br />+� section, and a separate contractor's license shall not be required. <br />63. 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 />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 anetallurgist <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 tefrigerator 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.r, professional occupations <br />66. Radio Broadcasting Stations. <br />Every person, firm or corporation operating a radio broad - <br />22 CITY OF CHARLOTTESVILLE <br />64. 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 />65. 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 estafe 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 gngineer <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 />•L4 <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 />67! 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 />�e inciuded in the said retail merchants license. <br />68. Restaurants. <br />Any person, firm or corporation who shall cook, or other- <br />wise fi.rnish for compensation, diet or refreshments of any <br />,. kind, for casual visitors at his house or place of business, for <br />cunsUmption therein or thereat, and any person who shall sell <br />soft drinks from a soda fountain shall be deemed to keep a <br />t ---ant. On every license to keep a restaurant the tax shall <br />'be follows: <br />if the amount of sales shall not exceed $1,000.00 the tax <br />sh.n.-Ji be $25.00 and on all sales in excess of $1,000.00 the tax <br />shall be 25c on each $100.0.0 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 />69. 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 />0 <br />• <br />• <br />11 <br />