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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 .a
<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 (300 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 (160 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 (40c)
<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., shall pay
<br />a specific license tax of twenty-five dollars ($25) per day.
<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 />On every license to a pawnbroker the one ye year or fractional
<br />c license tax
<br />shall be five hundred dollars ($500) for
<br />part thereof. Not transferable.
<br />60. (a) Peddlers.
<br />Any person who shall carry from place to place, any goods,
<br />wares, or merchandise, and offer to sell or barter the same, or
<br />actually sell or barter the same, shall be deemed a peddler,
<br />and any person licensed as a peddler may sell any personal
<br />property a merchant may sell, or he may exchange the same
<br />for other articles.
<br />A peddlers' license shall not be transferable, and any
<br />person so licensed shall endorse his name on said license, and
<br />such license shall confer authority to sell within the City of
<br />Charlottesville.
<br />Any peddler who shall peddle for sale or sell or barter
<br />without a license shall be guilty of a misdemeanor and on
<br />conviction thereof shall be fined not less than twenty-five dol-
<br />lars, and not more than one hundred dollars for each offense;
<br />and any person selling or offering to sell as a peddler shall ex-
<br />hibit his license on demand of any citizen of this city; and
<br />upon his failure or refusal to do so he shall be subject to the
<br />penalties for peddling without a license.
<br />All persons who do not keep a regular place of business
<br />(whether it be a house or a vacant lot, or elsewhere), open at
<br />all times in regular business hours and at the same place, who
<br />shall offer for sale goods, wares and merchandise, small be
<br />deemed peddlers under this section. All persons who keep a
<br />regular place of business, open at all times in regular hours
<br />and at the same place, who shall elsewhere than at such place
<br />of business, personally, or through their agent, offer for sale
<br />or sell, and at the time of such offering for sale, deliver goods,
<br />wares and merchandise, shall also be deemed peddlers as above,
<br />but this section shall not apply to those who sell or offer for
<br />sale in person or by their employees, ice, wood, meats, milk,
<br />butter, eggs, poultry, fish, oysters, game, vegetables, fruit or
<br />other family supplies of a perishable nature grown or produced
<br />by them and not purchased by them for sale.
<br />For the privilege of peddling or bartering in the City of
<br />Charlottesville, there shall be paid one hundred dollars for
<br />each person so engaged or employed in the City of Charlottes-
<br />ville, when he travels on foot, and when he peddles otherwise
<br />than on foot, the tax shall be two hundred dollars, except that
<br />tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry,
<br />fish, oysters, game, vegetables, fruit or other family supplies of
<br />a perishable nature not grown or produced by them, shall be
<br />fifty dollars for each veYii-tle used in such peddling in the City
<br />-,of -Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall -',have
<br />conspicuously displayed thereon the name of the peddl&'txsing
<br />the same, together with the street and number, city and "state
<br />of his residence.
<br />Nothing in this section shall be construed to require of any
<br />farmer a peddler's license for the privilege of selling or peddling
<br />farm products, wood, or charcoal grown or produced by him.
<br />Every license issued under this section shall expire on the
<br />thirtieth day of April of each year. No license issued under this
<br />section shall be prorated.
<br />The license taxes imposed by this subsection shall not
<br />apply to any peddler who is covered by subsection (b) of this
<br />section, and who sells to licensed dealers or retailers only.
<br />60. (b) Peddlers of Goods, Wares or Merchandise Who Sell
<br />to Licensed Dealers.
<br />There is hereby imposed an annual city license tax on
<br />every person, firm or corporation, (other than a distributor
<br />and/or vendor of motor vehicle fuels and petrpleum products,
<br />tobacco, or seafood, a farmer, a farmer's cooperative associa-
<br />tion, a producer, or a manufacturer taxable on capital by the
<br />State of Virginia) , who or which peddles goods, wares, and
<br />merchandise by selling and delivering the same at the same
<br />time to licensed dealers or retailers at other than a definite
<br />place of business operated by the seller.
<br />The annual city license tax hereby imposed, as aforesaid,
<br />on every such person, firm or corporation, peddling, as
<br />aforesaid, is in the sum of one hundred dollars, for each ve-
<br />hicle used in such business, and the said license, shall not be
<br />issued quarterly, nor shall it be transferable, nor shall the tax
<br />be subject to proration; provided, however, that in the case
<br />of any person engaged in business as a wholesale merchant
<br />and purchasing a city wholesale merchant's license who is also
<br />taxable hereunder, the tax hereby imposed shall be twenty-
<br />five dollars ($25.00) for each vehicle used in such business.
<br />Every vehicle used by any licensee hereunder shall have
<br />conspicuously displayed thereon the name of the person, firm
<br />or corporation using the same, with the post office address of
<br />the licensee, and the license hereby required shall be conspicu-
<br />ously displayed on each vehicle where used in such business.
<br />Every person, firm or corporation claiming to be a distribu-
<br />tor and/or vendor of motor vehicle fuels and petroleum pro -
<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. ;
<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 />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 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 />an 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.
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