|
. ; TAXES ON LICENSES `•
<br />offering for sale of `delhiering electricity for light or power or
<br />heat or any other commercial uses shall pay a license tax of
<br />one-half of one per cent. of the gross receipts of such person,
<br />firm or corporation, based upon receipts from such business
<br />during the preceding calendar year. In applying for such license
<br />a statement of such receipts shall be submitted to the Commis-
<br />sioner of Revenue.
<br />32. Exterminators. "
<br />Every person, firm or corporation engaged in the business
<br />of exterminating insect or animal pests in this City shall pay
<br />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 />33. Florists.
<br />On every person or firm engaged as a florist, a specific
<br />license tax of thirty-five dollars ($35.00) shall be imposed, and
<br />if they engage in buying and selling, they shall be deemed mer-
<br />chants and shall pay accordingly.
<br />34. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />when such manufacturer deals in flour, meal or other grain
<br />products other than his own manufacture he shall, be required
<br />to procure a xnerchants' license graduated by the amount of
<br />such purchases.
<br />35• Fortune Tellers.
<br />Every person practicing the art of divination, fortune tell-
<br />ing, palmistry, astrology, or phrenology who shall practice the
<br />same in this city, shall pay a tax of $7,500.00 per year. NOT
<br />PRORATED.
<br />36. Furniture Upholsterer or Repairer.
<br />On every person, firm or corporation engaged in the busi-
<br />ness of upholstering or repairing furniture the license tax
<br />shallbe----------------------------------------------------------------------------------$25.00
<br />TAXES ON LICENSES
<br />more than ten bedrooms where transient guests are lodged for
<br />pay shall be deemed for the purpose of this section to be en-
<br />gaged in the business of keeping a hotel. For the purpose
<br />of this section a transient guest is one who puts up for less
<br />than one week at such hotel, but such a house is no less a
<br />hotel because some of its guests put up for longer periods
<br />than one week. For the privilege of operating such business
<br />the license tax shall be ------------------------------------------------------ $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall
<br />be 30c on each $100.00 in addition thereto.
<br />.The payment of the license tax provided by this section
<br />shall not exempt the person paying such tax from the payment
<br />of a restaurant or merchants license tax as provided in this
<br />ordinance if a restaurant, dining room or cigar stand is op-
<br />erated in connection with said hotel.
<br />41. Ice Cream or Sherbet—Manufacture for Retail Sale.
<br />Every person, firm or corporation engaging in the manu-
<br />facture of ice cream or sherbet for resale in his own establish-
<br />ment shall include the gross receipts for same in his retail
<br />merchants license.
<br />42. Itinerant and Distressed Merchandise Vendors.
<br />All persons bringing to and exhibiting for sale to consumer
<br />at retail in the City in trucks, in temporary places or fixed
<br />places of sale, goods' or merchandise of any character as bank-
<br />rupt, consignee, trustee, railroad wreck, fire slaughter stock,
<br />leftover, exposition stock, or stock of like ch.-Cracter, and all
<br />itinerant vendors doing' business in the City shall pay for the
<br />privilege a license tax of $500.00 per week, and no license shall
<br />be issued under this section for a fractiori of a week.
<br />"Itinerant vendors," as used in this ordinance, shall be
<br />construed to mean and include all persons, .whether principikl,
<br />agent, or salesman, who engage in temporary or transient
<br />business in the City in one or more places, and who for the
<br />purpose of carrying on such business hire, lease or occupy any
<br />building, structure, truck or other place for the exhibition or
<br />sale of such goods or merchandise.
<br />43. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty
<br />dollars ($50) and on every person who shall engage in the busi-
<br />'I,� � � ` i . .a • a - f ... a Kms• .. 1�
<br />V.
<br />r«• �f
<br />10 CITY OF CHARLOTTESVILLE
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />25c on each $100.00 'in addition thereto. ,
<br />If the licensee operates as a retail merchant the gross re-
<br />ceipts under this section may be reported in the merchants
<br />license.
<br />37. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage
<br />for storage of automobiles shall include the receipts for same
<br />and report as a retail merchant.
<br />Shops for repairing shall be required to pay a license tax
<br />as provided in section 67.
<br />38'. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are
<br />located outside of the corporate limits of the city who trans-
<br />ports gasoline or other petroleum products of like nature on or
<br />through the streets of this city for sale or delivery to wholesale
<br />or retail merchants for resale in this city shall pay a license
<br />tax for the privilege of doing such business in this city, the
<br />same to be graduated by the amount of sales or delivered price
<br />made by him or it of such commodities sold or delivered in this
<br />City during the next preceding year, or, in the case of Starting
<br />business during the year, the estimated amount of sales which
<br />will be so made during the balance of the license year, the
<br />amount to be paid to be the same as that required of a retail
<br />merchant.
<br />This section shall not apply to a person, firm, or corporation
<br />who or which has paid or is assessable a busihess license under
<br />some other section of this ordinance.
<br />39. Hobby Horses, Merry -Go -Rounds, Ferris Wheels,. etc.
<br />On every license to keep a Hobby Horse, Merry -Go -Round,
<br />Ferris Wheel or other like amusement, the tax shall be fifty
<br />dollars ($50.00) per week and no license shall be issued under
<br />this section for a shorter period than one week. And such
<br />license, shall be a personal privilege and only granted by order
<br />of the Mayor, except where conducted in connection with
<br />County Fairs, in which case no tax shall be imposed.
<br />40. Hotels.
<br />Any person who keeps a public inn or lodging house or
<br />12 CITY OF CHARLOTTESVILLE ' 'R y* '
<br />ness of buying junk or other matter for a junk deader or for.
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).:.
<br />Where such a dealer engages in buying and selling of wool,'
<br />hides or furs, he shall pay a merchants' tax in addition.
<br />' M
<br />44. Laundries.
<br />(a) On every person, firm or corporation engaked in the'•
<br />operation of a laundry other than by hand the license tax shall..
<br />be----------------------------------
<br />--------------------------------------------------$25.00,i.
<br />and where the gross receipts exceed $2,000.00 the tax aialL
<br />be 15c on each $100.00 in addition thereto.
<br />(b) On every person, firm or corheration operatinjt a
<br />hand laundry the tax shall be ------------ .-.T-----------------------$20.00
<br />But nothing in this section shall be construed to impose a li-
<br />cense tax upon persons who wash bed clothing, wearing ap-
<br />parel, etc., without laundry machinery and who do not keep
<br />shops or other regular places of business for laundry purposes.
<br />t,
<br />45. Laundries Dry Cleaning—Pressing and Dyeing—Non-
<br />Resident.
<br />On every person, firm or corporation (other than a laundry,
<br />pressing, dyeing or dry cleaning establishment located in the
<br />City of Charlottesville paying the regular laundry, dyeing,
<br />pressing, or dry cleaning license tax in the City of Charlottes-
<br />ville) engaged in soliciting general laundry, dyeing, pressing,
<br />or dry cleaning work, including towel or linen service, or the f
<br />renting or furnishing of towels for compensation, where Said'
<br />person, firm or corporation does the laundry, dyeing, pressing,
<br />or dry cleaning work thereon outside of the City, or has it
<br />done outside of the City $250.00 per annum. `INi.v
<br />1
<br />Provided, however, that if the business of such person, firm
<br />or corporation shall consist only, of cleaning of rugs, carpets
<br />and similar articles, the license tax shall be $100.00 per annum.
<br />46. Laundries Supplying Automobile Covers and Cleaning
<br />Cloths.
<br />On every person engaged in the business of supplying
<br />cloths for temporary protection of automobiles and cleaning
<br />the same or any other wiper cloths, there shall be a specific f
<br />license tax of $25.00.
<br />i
<br />
|