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- TAXES ON LICENSES
<br />U t 1t i _U %,n�AL
<br />Structural metal
<br />of receiving orders to buy or sell cotton, grain provisions or
<br />any of them operating together- on one lot or street, or on
<br />other commodities shall be deemed to be a broker dealing in
<br />contiguous lots or streets, moving from place to place, whether
<br />options or futures and shall pay a license tax of ---------------- $25.00,
<br />the same are owned and actually operated by separate persons,
<br />and if the gross amount of gross fees and commissions exceed
<br />firms, corporations or not.
<br />$2,000.00 the tax shall be 50c on each $100.00 in addition
<br />On every license to a person or firm to conduct a dance
<br />` thereto.
<br />22. Chain Store.
<br />On each chain store, chain mercantile establishment or
<br />18. Buildingand -Loan Association.
<br />chain subsidiary there shall be a license tax of ten (10) cents
<br />Specific license tax upon purely mutual companies lending
<br />for each $100.00 of sales made during the preceding calendar
<br />only to stockholders, and confining its business solely to the
<br />year, which license tax shall be in addition to any license tax
<br />by any other section or sections of this ordinance.
<br />City -and County in which organized and counties and cities
<br />itumedlately contiguous thereto, $50.00.
<br />prescribed
<br />For the purpose of this ordinance, a chain store, chain mer -
<br />Specific license tax upon paid-up stock, or partially paid-up
<br />cantile establishment or chain subsidiary, shall be any retail
<br />is actually under, or subject to, the direct or
<br />stock,. to value of $25,000.00 or less, $75.00; and a further sum
<br />of $2.00 upon each additional $1,000.00 or fractional part thereof,
<br />outlet which
<br />indirect control, direction, or management of any individual,
<br />SID paid up.
<br />firm, organization, or corporation, foreign or domestic operating
<br />-Note:* Commissioner must require statement under oath
<br />or maintaining six or more retail stores or mercantile estab-
<br />.
<br />of capital paid in.
<br />lishments anywhere under the same general management, su-
<br />pervision or ownership, the net revenue of which retail stores
<br />19. Buses and Motor Freight Terminals.
<br />or mercantile establishments inure to the benefit of, or are made
<br />available, in whole or in part, immediately or ultimately, to
<br />Every person, firm or corporation maintaining or operating
<br />such individual, firm, or organization or corporation. Thig sbc-
<br />in the City of Charlottesville any passenger bus terminal for
<br />tion shall apply to all such retail stores or mercantile establish -
<br />the purpose of receiving or discharging passengers on any mo-
<br />ments located within the corporate limits of this City even
<br />for vehicle carrier or carriers shall pay a specific license tax of
<br />though they may be apparently or ostensibly operated as sep-
<br />$400.00.
<br />arate or independent stores or mercantile establishments, if
<br />e - Etery person, firm or corporation maintaining or operating
<br />they are actually subservient to, or under the control of, such
<br />in•thg'-City of Charlottesville any freight terminal for the pur-
<br />individual, firm, organization or corporation in the manner set
<br />pose,,of_ receiving or discharging freight carried or to be carried
<br />forth in this section.
<br />by ally motor vehicle freight carrier shall pay a specific license
<br />sons so licensed shall have exercised such license calling for a
<br />tax of $250.00
<br />23. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />20• Buyers of Gold and Silver.
<br />business of publishing or distributing a ditector. y commonly
<br />Every buyer of gold and silver shall pay for the privilege
<br />known as a city directory having an office or representative, or
<br />contract for work or soliciting for work in the City of
<br />of doing business in the City a license tax of $50.00; provided,
<br />however, that this license tax shall not apply to licensed jewelry
<br />making
<br />Charlottesville shall pay a license tax of fifty dollars ($50.00) .
<br />merchants purchasing old gold and silver at their place of busi-
<br />On each person, firm or corporation engaged in operating a
<br />ness.
<br />24. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning
<br />21. Carnival.
<br />and/or pressing establishment shall pay a license tax
<br />On every carnival, four hundred dollars ($400.00)
<br />1 � day. A carnival shall mean an -aggregation of shows,
<br />of _______________ ___________________-_-__-------------------------------$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />per
<br />amusements, concessions, eating places and riding devices, or
<br />25c on each $100.00 in addition thereto. -
<br />F,
<br />i
<br />TAXES ON LICENSES .!
<br />52. Cold Storage Plant.
<br />Every person, firm or corporation engaged in the business
<br />of operating a cold storage plant for some purpose other than
<br />storage of his own goods shall pay 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 />26. Cold Storage Rental of Lockers.
<br />Every person, firm or corporation engaged in the business
<br />j of rental of individual lockers for cold storage of goods shall
<br />pay a license tax of ------------ $25.00, and where the gross receipts
<br />exceed $2,000.00 the tax shall be 25c on each $100.00 in addi-
<br />tion thereto.
<br />The receipts for handling and preparing goods to be placed
<br />in these lockers shall be included in the foregoing receipts,
<br />however, this license shall not include the right to sell any pro-
<br />ducts. If such person buys and sells any product in connection
<br />with such storage business, a separate merchant's license as
<br />�6hereiirlafter provided shall be required.
<br />-
<br />-,•27. Contractors and Contracting.
<br />Every person, firm or torpor&tion conducting or engagirfg
<br />in any Qf the following contracting occupations, businesses, or
<br />trades shha)l pay for the privilege an annual license tax
<br />of, = `------------------------------------------------`--------------------------------$25.00, "
<br />14where'the gross receipts exceed $2,b00.00 the tax shall be
<br />10q%n ea& $100.00 in addition thereto. `
<br />:fir• nditioning
<br />•'�� contracting, stone and other masonry
<br />AlTIdia
<br />F-" : Cerde7i g
<br />D
<br />edging, sand and gravel
<br />' Electrical
<br />-%f Floor scraping or finishing +
<br />Foundations
<br />Tnter:ipr decorating
<br />Paii�f, paper decorating 1"
<br />ti
<br />Plastering �
<br />Plumbing, heating, steamfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />AP
<br />i
<br />U t 1t i _U %,n�AL
<br />Structural metal
<br />Tile, glass, flooring, flooring covering
<br />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />28. Dance Halls.,
<br />On every license to a person or firm to conduct a dance
<br />hall in which dancing is to be allowed, where an admission
<br />fee is charged or a charge is- made for participating in such
<br />dancing, the tax shall be $50, and no such license shall be
<br />granted until such person or persons shall have secured the
<br />consent of the Mayor; who shall satisfy himself that the per-
<br />son or persons applying are proper persons to conduct such
<br />hall, and that the location is suitable for such purpose, and
<br />it is further provided that any such dance hail shall be subject
<br />to such rules and regulations as are *ow or may hereafter be
<br />prescribed by the Council. Not transferable.
<br />29- Dealers in Pistols, Dirks, and Ifowie Knives.
<br />No person, firm or corporation, shall sell pistols, dirks,
<br />or bowie knives without having first procured a license there-
<br />for.
<br />Every person, firm or corporation engaged in the business
<br />of selling pistols, dirks, or bowie knives, or who shall hereafter
<br />a
<br />engage in such business, shall pay for the privilege of transact-
<br />ing said business a specific license tax of five dollars ($5), and
<br />no such license shall be issued for any less period than one year
<br />nor shall there be any abatement in any instance of the tax
<br />upon such license by reason of the fact that the person or per-
<br />sons so licensed shall have exercised such license calling for a
<br />period of less than one year. Applicants for license to deal in
<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 />Police monthly, giving names and addresses of purchasers.
<br />30. Dental Laboratory
<br />On each person, firm or corporation engaged in operating a
<br />dental laboratory the tax shall be ............................ $25.00, and where
<br />the gross receipts exceed $2,000.00 the tax shall be 10c on each
<br />$100.00 in addition thereto.
<br />31. Electricity. "
<br />Every person, firm or corporation generating or selling or
<br />F,
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