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of receiving orders to buy or sell cotton, grain provisions or
<br />
<br />other commodities shall be deemed to be a broker dealing in
<br />
<br />options or futures and shall pay a license tax of $25.00,
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<br />and if the gross amount of gross fees and commissions exceed
<br />
<br />$2,000.00 the tax shall be 50c on each $100.00 in addition
<br />
<br />thereto.
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<br />18. Building and Loan Association.
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<br />Specific license tax upon purely mutual companies lending
<br />
<br />only to stockholders, and confining its business solely to the
<br />
<br />City and County in which organized and counties and cities
<br />
<br />immediately contiguous thereto, $50.00.
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<br />Specific license tax upon paid-up stock, or partially paid-up
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<br />stock, to value of $25,000.00 or less, $75.00; and a further sum
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<br />of $2.00 upon each additional $1,000.00 or fractional part thereof,
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<br />so paid up.
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<br />Note: Commissioner must require statement under oath
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<br />of capital paid in.
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<br />19. Buses and Motor Freight Terminals.
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<br />Every person, firm or corporation maintaining or operating
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<br />in the City of Charlottesville any passenger bus terminal for
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<br />the purpose of receiving or discharging passengers on any motor
<br />
<br />vehicle carrier or carriers shall pay a specific license tax of
<br />
<br />$400.00.
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<br />Every person, firm or corporation maintaining or operating
<br />
<br />in the City of Charlottesville any freight terminal for the purpose
<br />
<br />of receiving or discharging freight carried or to be carried
<br />
<br />by any motor vehicle freight carrier shall pay a specific license
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<br />tax of $250.00.
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<br />20. Buyers of Gold and Silver.
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<br />Every buyer of gold and silver shall pay for the privilege
<br />
<br />of doing business in the City a license tax of $50.00; provided,
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<br />however, that this license tax shall not apply to licensed jewelry
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<br />merchants purchasing old gold and silver at their place of business.
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<br />21. Carnival.
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<br />On every carnival, four hundred dollars ($400.00)
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<br />per day. A carnival shall mean an aggregation of shows,
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<br />amusements, concessions, eating places and riding devices, or
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<br />TAXES ON LICENSES
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<br />any of them operating together on one lot or street, or on
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<br />contiguous lots or streets, moving from place to place, whether
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<br />the shows are actually operated by separate persons,
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<br />firms, corporations or not.
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<br />22. Chain Store.
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<br />On each chain store, chain mercantile establishment or
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<br />chain subsidiary there shall be a license tax of ten (10) cents
<br />
<br />for each $100.00 of sales made during the preceding calendar
<br />
<br />year, which license tax shall be in addition to any license tax
<br />
<br />prescribed by any other sections of this ordinance.
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<br />For the purpose of this ordinance, a chain store, chain mer-
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<br />cantile establishment or chain subsidiary, shall be any retail
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<br />outlet which is actually under, or subject to, the direct or in-
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<br />direct control, direction, or management of any individual,
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<br />firm, organization, or corporation, foreign or domestic operat-
<br />
<br />ing or maintaining six or more retail stores or mercantile estab-
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<br />lishments anywhere under the same general management, su-
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<br />pervision or ownership, of the net revenues of which retail stores
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<br />or mercantile establishments inure to the benefit of, or are made
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<br />available, in whole or in part, immediately or ultimately, to
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<br />such individual, firm, or organization or corporation. This sec-
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<br />tion shall apply to all such retail stores or mercantile establish-
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<br />ments located within the corporate limits of this City, even
<br />
<br />though they may be apparently or ostensibly operated as sep-
<br />
<br />arate or independent stores or mercantile establishments, if
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<br />they are actually subservient to, or under the control of, such
<br />
<br />individual, firm, organization or corporation in the manner set
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<br />forth in this section.
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<br />23. City Directory.
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<br />Any person, firm or corporation who shall engage in the
<br />
<br />business of publishing or distributing a directory commonly
<br />
<br />known as a city directory having an office, representative, or
<br />
<br />making contracts for work or soliciting for work in the City of
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<br />Charlottesville shall pay a license tax of fifty dollars ($50.00).
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<br />24. Cleaning and Pressing.
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<br />Each person, firm or corporation conducting a cleaning
<br />
<br />and/or pressing establishment shall pay a license tax
<br />
<br />of $25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />
<br />25c on each $100.00 in addition thereto.
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<br />TAXES ON LICENSES
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<br />25. Cold Storage Plant.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of operating a cold storage plant for some purpose other than
<br />
<br />storage of his own goods shall pay a license tax of $25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />
<br />25c on each $100.00 in addition thereto.
<br />
<br />26. Cold Storage—Rental of Lockers.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of rental of individual lockers for cold storage of goods shall
<br />
<br />pay a license tax of $25.00, and where the gross receipts
<br />
<br />exceed $2,000.00 the tax shall be 25c on each $100.00 in addi-
<br />
<br />tion thereto.
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<br />The receipts for handling and preparing goods to be placed
<br />
<br />in these lockers shall be included in the foregoing receipts,
<br />
<br />however, this license shall not include the right to sell any pro-
<br />
<br />ducts. If such person buys and sells any product in connection
<br />
<br />with such storage business, a separate merchant's license as
<br />
<br />hereinafter provided shall be required.
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<br />27. Contractors and Contracting.
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<br />Every person, firm or corporation conducting or engaging
<br />
<br />in any of the following contracting occupations, businesses, or
<br />
<br />trades shall pay for the privilege an annual license tax
<br />
<br />of $25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />
<br />10c on each $100.00 in addition thereto.
<br />
<br />Air conditioning
<br />
<br />Brick contracting, stone and other masonry
<br />
<br />Building
<br />
<br />Cement
<br />
<br />Dredging, sand and gravel
<br />
<br />Electrical
<br />
<br />Floor scraping or finishing
<br />
<br />Foundations
<br />
<br />Interior decorating
<br />
<br />Paint, paper decorating
<br />
<br />Plastering
<br />
<br />Plumbing, heating, steamfitting, gasfitting
<br />
<br />Road, street, bridge, sidewalk, curb and gutter
<br />
<br />Sewer drilling and well digging
<br />
<br />Structural metal
<br />
<br />Tile, glass, flooring, flooring covering
<br />
<br />Wrecking, moving, excavating
<br />
<br />Other contractors and contracting
<br />
<br />28. Dance Halls.
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<br />On every license to a person or firm to conduct a dance
<br />
<br />hall in which dancing is to be allowed, where an admission
<br />
<br />fee is charged or a charge is made for participating in such
<br />
<br />dancing, the tax shall be $50, and no such license shall be
<br />
<br />granted until such person or persons shall have secured the
<br />
<br />consent of the Mayor, who shall satisfy himself that the per-
<br />
<br />son or persons applying are proper persons to conduct such
<br />
<br />hall, and that the location is suitable for such purpose, and
<br />
<br />it is further provided that any such dance hall shall be subject
<br />
<br />to such rules and regulations as are now or may hereafter be
<br />
<br />prescribed by the Council. Not transferable.
<br />
<br />29. Dealers in Pistols, Dirks, and Bowie Knives.
<br />
<br />No person, firm or corporation shall sell pistols, dirks,
<br />
<br />or bowie knives without having first procured a license there-
<br />
<br />for.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of selling pistols, dirks, or bowie knives, or who shall hereafter
<br />
<br />engage in such business, shall pay for the privilege of transact-
<br />
<br />ing such business a specific license tax of five dollars ($5), and
<br />
<br />no such license shall be issued for any less period than one year
<br />
<br />nor shall there be any abatement in any instance of the tax
<br />
<br />upon such license by reason of the fact that the person or per-
<br />
<br />sons so licensed shall have exercised such license calling for a
<br />
<br />period of less than one year. Applicants for license to deal in
<br />
<br />pistols, dirks and bowie knives must have the written consent
<br />
<br />of the Mayor. Dealers must report all sales to the Chief of
<br />
<br />Police monthly, giving names and addresses of purchasers.
<br />
<br />30. Dental Laboratory.
<br />
<br />On each person, firm or corporation engaged in operating a
<br />
<br />dental laboratory, the tax shall be $25.00, and where
<br />
<br />the gross receipts exceed $2,000.00 the tax shall be 10c on each
<br />
<br />$100.00 in addition thereto.
<br />
<br />31. Electricity.
<br />
<br />Every person, firm or corporation generating or selling or
<br />
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