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<br />A contracting engineer
<br />A dentist
<br />A doctor of medicine
<br />An electrical engineer
<br />A homeopathist
<br />An industrial engineer
<br />A land agent, rental agent
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A mechanical engineer
<br />A metallurgist
<br />A mining engineer
<br />A money lender, loan or mortgage company
<br />banks and building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist
<br />A public relations counselor
<br />A public stenographer
<br />-- A surveyor
<br />-
<br />A surgeon
<br />A veterinarian
<br />Other professional occupations
<br />(other than
<br />A furnisher of publicity service, booking agent, concert
<br />manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or
<br />other organization
<br />A refrigerator engineer
<br />A sales agent or agency
<br />A sculptor
<br />64. Printing Office—Job.
<br />On every person, firm or corporation engaged in the busi-
<br />ness of operating a printing establishment the tax shall
<br />be-------------------
<br />- - ---------------------------------------------------------------$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />22c on each $100.00 in addition thereto.
<br />65. Professional Occupations.
<br />I'D Every person conducting or engaging in any of the follow-
<br />ing professional occupations in this City shall pay for the
<br />W privilege an annual license tax of -------------------------------------- $25.00,
<br />pq and where the gross receipts, fees or commissions during the
<br />.� preceding calendar year exceeded $2,500.00 the license tax shall
<br />be 75c on each $100.00 in addition thereto.
<br />Real Estate salesmen shall be considered members of the
<br />respective real estate firms. The gross receipts, fees or com-
<br />4nissions of any firm may for the purpose of this section be
<br />divided among the members or associates of said firm or cor-
<br />poration to secure a license hereunder. A single license may be
<br />issued for two or more of the following occupations:
<br />• 67. Repairs.
<br />Each person, firm or corporation conducting the business
<br />of repairing automobiles, bicycles, motorcycles, refrigerators,
<br />radios, washing machines or any other equipment or appliances,
<br />shall pay a license tax based on the gross receipts of such per-
<br />son, firm or corporation, the amount of such tax to be the same
<br />as a retail merchant would pay if sales equal the gross receipts
<br />of such repairman: However, if a retail merchants license is
<br />already required the gross receipts from this occupation may
<br />be included in the said retail merchants license.
<br />68. Restaurants.
<br />Any person, firm or corporation who shall cook, or other-
<br />wise furnish for compensation, #et or refreshments of any
<br />kind, for casual visitors at his house or place of busirWss, for
<br />consumption therein or thereat, and any person who shall sell
<br />soft drinks from a soda fountain shall be deemed to keep a
<br />restaurant. On every license to keep a restaurant the tax shall
<br />be as follows:
<br />If the amount of sales shall not exceed $1,000.00 the tax
<br />shall be $25.00 and on all sales in excess of $1,000.00 the tax
<br />shall be 25c on each $100.00 in addition thereto.
<br />Every restaurant keeper shall keep accurate daily records
<br />of all sales, which records shall at all times be open to the in-
<br />spection of the Commissioner of Revenue or the License In-
<br />spector.
<br />69. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for
<br />the repair or manufacturing of shoes, boots, or similar articles,
<br />the license tax shall be -------------------------------------------------------- $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 />3. Upon receipt of such certificate and such other evi ence
<br />under oath as may be sufficient to establish the fact that the
<br />applicant is entitled to the certificate, the Commissioridf 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 />70. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting
<br />gallery, the license tax shall be $100.00 per month. NOT
<br />PRORATED.
<br />71. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be one
<br />hundred and fifty dollars ($150.00) for the first performance or
<br />exhibition, and one hundred dollars ($100.00) for each addi-
<br />tional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city, the license
<br />tax shall be twenty five dollars ($25) for each performance
<br />or exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have
<br />been previously generally published.
<br />If a show or other performance is conducted in connection
<br />with and as an inducement for the sale of merchandise there
<br />shall be charged a license tax of $25.00 per day whether an
<br />admission is charged or not.
<br />72. Skating Rinks.
<br />On every person, firm or corporation operating a skating
<br />rink the license tax shall be twenty-five dollars ($25.00) , and
<br />where the gross receipts, exclusive of excise and admission
<br />taxes, exceed $2,000.00 the tax shall be forty cents (40c) on
<br />each $100.00 in addition thereto.
<br />73. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of
<br />Charlottesville any slot machine of any description into which
<br />coins are inserted for the purpose of disposing of any article of
<br />merchandise for the purpose of operating any device that
<br />operates on the coin -in -the -slot principle, used for gain shall
<br />pay for every such slot machine or device the following:
<br />On each such slot machine or device operated
<br />by the insertion of one cent ............................$ 2.50
<br />On each such slot machine or device used only
<br />for the vending of merchandise of five
<br />cents or more .................................................... 5.00
<br />On each such slot machine or device furnish-
<br />ing music, amusement or photographs ........................ 15.00
<br />On each automatic baggage or parcel machine
<br />used for the storage of baggage or parcels,
<br />for each receptacle ........ _... ..--......._.... _... _........... - ......................... .25
<br />Provided, however, that this section shall not be construed
<br />to permit the keeping, maintaining, exhibiting or operating
<br />of any slot machine or device in which the element of chance
<br />is employed, or which gives out slugs or checks or devices which
<br />may be used to operate the machine again, or gives any prize
<br />or any article other than the article of merchandise or music in
<br />payment of which the coin was originally deposited.
<br />Any person having or maintaining any such slot machine
<br />the licensing of which is prohibited by this section shall be
<br />fined not less than $5.00 nor more than $100.00 for each day
<br />such machine was used, and such machine shall be confiscated
<br />and destroyed.
<br />Each license issued shall refer to the manufacturer's num-
<br />ber of the machine, or if the machine has no such number the
<br />license must be pasted on a conspicuous place on the machine.
<br />(b) In addition to the license tax hereinabove imposed
<br />in respect to each machine, every person, firm or corporation
<br />selling, leasing, renting or otherwise furnishing a slot machine
<br />or machines to others furnishing music or amusement, shall be
<br />deemed a slot machine operator and shall pay an annual license
<br />tax of $150.00.
<br />(c) No part of this section shall be construed to apply to
<br />pay telephones or to slot machines used for the purpose of
<br />vending individual sanitary drinking cups or United States
<br />postage stamps, and subsection (b) hereof shall not be construed
<br />to apply to operators of automatic baggage or parcel checking
<br />machines.
<br />139
<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
<br />An attorney at law
<br />An auditing company or firm
<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
<br />A commission merchant, including a tobacco warehouse
<br />(but not a dealer in or buyer of leaf tobacco)
<br />• 67. Repairs.
<br />Each person, firm or corporation conducting the business
<br />of repairing automobiles, bicycles, motorcycles, refrigerators,
<br />radios, washing machines or any other equipment or appliances,
<br />shall pay a license tax based on the gross receipts of such per-
<br />son, firm or corporation, the amount of such tax to be the same
<br />as a retail merchant would pay if sales equal the gross receipts
<br />of such repairman: However, if a retail merchants license is
<br />already required the gross receipts from this occupation may
<br />be included in the said retail merchants license.
<br />68. Restaurants.
<br />Any person, firm or corporation who shall cook, or other-
<br />wise furnish for compensation, #et or refreshments of any
<br />kind, for casual visitors at his house or place of busirWss, for
<br />consumption therein or thereat, and any person who shall sell
<br />soft drinks from a soda fountain shall be deemed to keep a
<br />restaurant. On every license to keep a restaurant the tax shall
<br />be as follows:
<br />If the amount of sales shall not exceed $1,000.00 the tax
<br />shall be $25.00 and on all sales in excess of $1,000.00 the tax
<br />shall be 25c on each $100.00 in addition thereto.
<br />Every restaurant keeper shall keep accurate daily records
<br />of all sales, which records shall at all times be open to the in-
<br />spection of the Commissioner of Revenue or the License In-
<br />spector.
<br />69. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for
<br />the repair or manufacturing of shoes, boots, or similar articles,
<br />the license tax shall be -------------------------------------------------------- $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 />3. Upon receipt of such certificate and such other evi ence
<br />under oath as may be sufficient to establish the fact that the
<br />applicant is entitled to the certificate, the Commissioridf 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 />70. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting
<br />gallery, the license tax shall be $100.00 per month. NOT
<br />PRORATED.
<br />71. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be one
<br />hundred and fifty dollars ($150.00) for the first performance or
<br />exhibition, and one hundred dollars ($100.00) for each addi-
<br />tional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city, the license
<br />tax shall be twenty five dollars ($25) for each performance
<br />or exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have
<br />been previously generally published.
<br />If a show or other performance is conducted in connection
<br />with and as an inducement for the sale of merchandise there
<br />shall be charged a license tax of $25.00 per day whether an
<br />admission is charged or not.
<br />72. Skating Rinks.
<br />On every person, firm or corporation operating a skating
<br />rink the license tax shall be twenty-five dollars ($25.00) , and
<br />where the gross receipts, exclusive of excise and admission
<br />taxes, exceed $2,000.00 the tax shall be forty cents (40c) on
<br />each $100.00 in addition thereto.
<br />73. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of
<br />Charlottesville any slot machine of any description into which
<br />coins are inserted for the purpose of disposing of any article of
<br />merchandise for the purpose of operating any device that
<br />operates on the coin -in -the -slot principle, used for gain shall
<br />pay for every such slot machine or device the following:
<br />On each such slot machine or device operated
<br />by the insertion of one cent ............................$ 2.50
<br />On each such slot machine or device used only
<br />for the vending of merchandise of five
<br />cents or more .................................................... 5.00
<br />On each such slot machine or device furnish-
<br />ing music, amusement or photographs ........................ 15.00
<br />On each automatic baggage or parcel machine
<br />used for the storage of baggage or parcels,
<br />for each receptacle ........ _... ..--......._.... _... _........... - ......................... .25
<br />Provided, however, that this section shall not be construed
<br />to permit the keeping, maintaining, exhibiting or operating
<br />of any slot machine or device in which the element of chance
<br />is employed, or which gives out slugs or checks or devices which
<br />may be used to operate the machine again, or gives any prize
<br />or any article other than the article of merchandise or music in
<br />payment of which the coin was originally deposited.
<br />Any person having or maintaining any such slot machine
<br />the licensing of which is prohibited by this section shall be
<br />fined not less than $5.00 nor more than $100.00 for each day
<br />such machine was used, and such machine shall be confiscated
<br />and destroyed.
<br />Each license issued shall refer to the manufacturer's num-
<br />ber of the machine, or if the machine has no such number the
<br />license must be pasted on a conspicuous place on the machine.
<br />(b) In addition to the license tax hereinabove imposed
<br />in respect to each machine, every person, firm or corporation
<br />selling, leasing, renting or otherwise furnishing a slot machine
<br />or machines to others furnishing music or amusement, shall be
<br />deemed a slot machine operator and shall pay an annual license
<br />tax of $150.00.
<br />(c) No part of this section shall be construed to apply to
<br />pay telephones or to slot machines used for the purpose of
<br />vending individual sanitary drinking cups or United States
<br />postage stamps, and subsection (b) hereof shall not be construed
<br />to apply to operators of automatic baggage or parcel checking
<br />machines.
<br />139
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