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54. Merchants—Wholesale.
<br />Every person, firm or corporation engaged in the business +
<br />of a wholesale merchant shall for each separate place of busi-
<br />ness conducted in the City of Charlottesvillel pay a license tax
<br />on all purchases made during the preceding calendar year as
<br />follows:
<br />If the amount of purchases shall not exceed $10,000.00 the
<br />tax shall be $75.00.
<br />On all purchases over $10,000.00 and less than $50,000.00
<br />the tax shall be thirty cents (30c) on the $100.00 in excess
<br />of $10,000.00.
<br />On all purchases in excess of $50.000.00 the tax shall be
<br />sixteen cents (16c) on the $100.00.
<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 (400
<br />on each $100.00 in addition thereto.
<br />57. Musicians—Itinerant.
<br />Every itinerant musician performing in the streets of this
<br />city, such as organ -grinders, bag -pipe blowers, etc.,
<br />shall pay
<br />a specific license tax of twenty-five5
<br />dollars ($ ) P haY•
<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, wares or merchandise
<br />to any purchaser within the City, except to a licensed mer-
<br />chant, shall pay for the privilege a license tax on gross sales
<br />so made during the preceding calendar year as follows:
<br />If the amount of such gross sales shall not exceed $2,000.00
<br />the tax shall be$25.00
<br />- - - - ----- --- -
<br />On all such gross sales over $2,000.00 and not exceeding $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 />wnbroker the
<br />On e five hundred dollars�($500) for one yearlorl
<br />cense tax
<br />shall b fractional
<br />part thereof. Not transferable.
<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 every 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 run.
<br />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 endorse 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. :t
<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 />6. Any peddler failing to exhibit such certificate in viola-
<br />tion of this subsection, or making any false statement in the
<br />certificate or affidavit aforesaid, or by permitting 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 />as a photographer shall pay a license tax of ----------------------
<br />$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 />All persons canvassing this city for copying pictures of any
<br />description shall pay a license tax of one hundred fifty dollars
<br />($150-00). Any itinerant daguerrean or photographic artist, or
<br />any person taking orders in this city on the ticket or her plan
<br />for photographs to be delivered or furnished b5 photographers
<br />shall pay a license tax of one hundred fifty dollars ($
<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 ------------------------------------ $
<br />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 />64. Printing Office—Job.
<br />or corporation engaged in the busi-
<br />On every person, firm establishment the tax shall
<br />ness of operating a printing $25.00
<br />be ------------------------------------------------ --- --------------------- ------ - and where the gross receipts exceed $2,
<br />2,000.00 the tax shat e
<br />22c on each $100.00 in addition ther
<br />65. Professional Occupations.
<br />person conducting or engaging in any of the follow -
<br />Every p shall pay for the
<br />ing professional occupations in this City $r the
<br />privilege an annuossal lreceipts, fees or commissions during the
<br />and where the gr
<br />calendar year exceeded $2,500-00 the license tax shall
<br />preceding each $100.00 in addition thereto.
<br />Real Estate salesmen shall be consideC pme members
<br />or of the
<br />respective real estate firms. T the purpose of this section be
<br />missions of any firm may
<br />divided among the members or
<br />aA single said
<br />may be
<br />cor-
<br />poration to secure a license he occupations:
<br />issued for two or more of the following
<br />A public accountant
<br />An advertising agent or firm
<br />An air conditioning engineer
<br />An appraiser or evaluator of real estate for others for
<br />compensation
<br />An architect, landscaper
<br />An artist
<br />An assayer w
<br />An attorney at law firm
<br />An auditing company
<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 engineer
<br />A collection agent or agency
<br />A common crier a tobacco warehouse
<br />A commission merchant, including
<br />(but not a dealer in or buyer of leaf tobacco)
<br />ducts, a farmer, a dealer in forest products or tobacco, or sea-
<br />food, a producer, or a manufacturer taxable on capital by the
<br />State of Virginia, and selling and delivering at the same time,
<br />or offering to sell and deliver at the same time, to licensed
<br />dealers or retailers, such goods, wares or merchandise, shall,
<br />upon request of any police, tax or revenue officer furnish evi-
<br />dence of his or its claim other than his or its mere statement,
<br />that he or it is exempt from the provisions of this subsection,
<br />and failure to furnish such evidence shall be sufficient ground
<br />for charging the person operating the vehicle with the viola-
<br />tion of this subsection; and in any prosecution for a violation of
<br />this subsection, the claim aforesaid must be corroborated by
<br />satisfactory evidence. The exemption hereby accorded a distrib-
<br />utor and/or vendor of motor vehicle fuels and petroleum pro-
<br />ducts and a dealer in forest products or tobacco, is restricted to
<br />such peddling of motor vehicle fuels and petroleum products
<br />and forest products, and tobacco; and in the case of a farmer,
<br />a producer, or a manufacturer taxable on capital by this state,
<br />the exemption is restricted to such peddling of goods, wares
<br />and merchandise actually manufactured, produced or grown by
<br />the seller.
<br />A peddler within the meaning of this subsection, is any
<br />person, firm, or corporation, with or which, at other than a11
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