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4. Agents - Books.
<br />
<br /> On every agent for sale of books, maps, pictures, periodicals,
<br />
<br />printed pamphlets, or canvassers for the same, other than re-
<br />
<br />ligious work fifteen dollars ($15). Not transferable.
<br />
<br />5. Agents - Canvassers.
<br />
<br /> On all agents not otherwise provided for the license tax
<br />
<br />shall be fifteen dollars ($15).
<br />
<br />6. Agents - Labor.
<br />
<br /> On every labor agent engaged in hiring labor (all busi-
<br />
<br />ness to be transacted in his office, except by written or tele-
<br />
<br />phonic communication) the license tax shall be $25.
<br />
<br /> If the business is transacted at any other place in the city
<br />
<br />outside of such office, the license tax shall be $500.
<br />
<br />7. Agents - Non-Resident Fertilizer Companies.
<br />
<br /> Every person acting as agent for the sale in this city of
<br />
<br />fertilizers manufactured by non-resident fertilizing companies,
<br />
<br />whether selling on commission or for other consideration,
<br />
<br />shall pay a specific license tax of twenty-five dollars per
<br />
<br />annum for each company represented.
<br />
<br />8. Alcoholic Beverages.
<br />
<br /> On every person producing or handling for sale any
<br />
<br />beverage, as defined and permitted by an Act of the General
<br />
<br />Assembly of Virginia, approved March 7, 1934, and amend-
<br />
<br />ments thereto entitled "Alcoholic Beverage Control Act," the
<br />
<br />annual license tax shall be as follows:
<br />
<br /> For each Distillers License, for the manufacture of more
<br />
<br /> than 5000 gallons .................................................. $500.00
<br />
<br /> For each Winery License .................................................. 500.00
<br />
<br /> For each Brewery License ................................................. 500.00
<br />
<br /> For each Bottlers License .................................................. 50.00
<br />
<br /> For each Wholesale Beer License ........................................ 250.00
<br />
<br /> For each Wholesale Wine Distributors License .......................... 50.00
<br />
<br /> For each Retail Beer-on-Premises License .............................. 100.00
<br />
<br /> For each Retail Beer-off-Premises License .............................. 30.00
<br />
<br /> For each Retail Beer-on-and-off-Premises License ..................... 130.00
<br />
<br /> For each Retail Wine-off-Premises License .............................. 40.00
<br />
<br /> For each Retail Wine and Beer on-premises License ..................... 150.00
<br />
<br /> For each Retail Wine and Beer off-premises License ..................... 70.00
<br />
<br /> For each Retail Wine and Beer on-and-off premises
<br />
<br /> License .............................................................. 220.00
<br />
<br /> For each Retail Druggist's License ...................................... 10.00
<br />
<br /> The above licenses shall not be in lieu of merchants licenses
<br />
<br />or restaurant licenses herein provided for and in calculating
<br />
<br />merchants and restaurant licenses, sales of alcoholic beverages
<br />
<br />bought or sold, as the case may be, shall be included in determin-
<br />
<br />ing the amount of such merchants and restaurant licenses, pro-
<br />
<br />vided however, that in the case of a beer wholesaler or wine dis-
<br />
<br />tributor in determining the wholesale merchants license tax
<br />
<br />there shall be disregarded purchases of wine or beer, as the
<br />
<br />case may be, to an amount which would be necessary to produce
<br />
<br />a wholesale merchants license tax equal to the wholesale beer
<br />
<br />license or wholesale wine distributor's license, as the case may
<br />
<br />be, herein above provided. NOT TRANSFERABLE.
<br />
<br />9. Auctioneers General.
<br />
<br /> On every general auctioneer, sixty dollars ($60), whether
<br />
<br />he receives any compensation for his services or not. Under
<br />
<br />this license a person may sell any goods, wares, merchandise,
<br />
<br />or other things, including real estate, for the sale of which by
<br />
<br />an auctioneer, no further license is elsewhere required. Not
<br />
<br />transferable.
<br />
<br />10. Bakers - Retail and Home.
<br />
<br /> Every person, firm or corporation who shall conduct a
<br />
<br />bakery or manufacturing confectionery, selling the majority of
<br />
<br />the products thereof at retail and persons who bake at home
<br />
<br />and sell their products for resale shall pay a license tax of
<br />
<br />$25.00, and where the amount of gross receipts
<br />
<br />exceed $2,000.00 the tax shall be 22c on each $100.00 in addition
<br />
<br />thereto.
<br />
<br />11. Barbers, Beauty Shops, etc.
<br />
<br /> Every person, firm or corporation operating as a barber
<br />
<br />shop, beauty shop, masseur, or manicurist in this City shall
<br />
<br />pay a license tax of $25.00, and where the gross
<br />
<br />receipts exceed $2,000.00 the tax shall be 25c on each $100.00
<br />
<br />in addition thereto.
<br />
<br />12. Billboards and Wall Signs.
<br />
<br /> Every person, firm or corporation engaged in the business
<br />
<br />of billboard painting or wall signs or the rental of space for
<br />
<br />such business shall pay for the privilege $40.00 and in addition
<br />
<br />$2.00 for each such billboard or wall sign in excess of 20.
<br />
<br />13. Billiards or Pool.
<br />
<br /> On each license to operate billiard or pool parlors the tax
<br />
<br />shall be $20.00 for each table used in the business. No license
<br />
<br />shall be issued without the written consent of the Mayor.
<br />
<br />License may be issued quarterly.
<br />
<br />14. Bootblacks.
<br />
<br /> For each chair or stand accommodating not more than one
<br />
<br />person the license shall be $2 and when a bench is used the
<br />
<br />license shall be $2 for each pair of footrests, for year or any
<br />
<br />part of year.
<br />
<br />15. Bottling Works.
<br />
<br /> On each and every person, firm or corporation, doing a
<br />
<br />bottling business in the City of soda water, pop, gingerale,
<br />
<br />sarsaparilla, aerated water, fruit or vegetable juices whether
<br />
<br />made with plain water or with aerated or carbonated water,
<br />
<br />when the output of the plant is 100 cases or less per day the
<br />
<br />license tax shall be seventy-five dollars ($75), and when the
<br />
<br />output of the said plant is in excess of 100 cases per day, in
<br />
<br />addition to such sum of seventy-five dollars ($75) thirty-five
<br />
<br />dollars ($35) for each additional 100 cases of output or fraction
<br />
<br />thereof. The output of such plant shall be considered the aver-
<br />
<br />age daily output of said plant, counting working days only, for
<br />
<br />the preceding calendar year. In the case of new plants the
<br />
<br />output shall be estimated and any under-estimate shall be
<br />
<br />subject to correction at the end of the year.
<br />
<br />16. Bowling Alleys.
<br />
<br /> On every license to operate a bowling alley or bowling salon
<br />
<br />the tax shall be $20.00 for every alley used in such business.
<br />
<br />17. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />
<br /> Every person, firm or corporation conducting the business
<br />
<br />of stock, bond, note or bill broker or engaged in the business
<br />
<br />of receiving orders to buy or sell cotton, or other commodities
<br />
<br />shall be deemed to be a broker dealing in options or futures and
<br />
<br />if the gross fees and commissions exceed $2,000.00 the tax shall
<br />
<br />be 50c on each $100.00 in addition thereto.
<br />
<br />18. Building and Loan Association.
<br />
<br /> Specific license tax upon purely mutual companies lending
<br />
<br />only to stockholders, and confining its business solely to the
<br />
<br />City and County in which organized and counties and cities
<br />
<br />immediately contiguous thereto, $50.00.
<br />
<br /> Specific license tax upon paid-up stock, or partially paid-up
<br />
<br />stock, to value of $25,000.00 or less, $75.00; and a further sum
<br />
<br />of $2.00 upon each additional $1,000.00 or fractional part thereof,
<br />
<br />so paid up.
<br />
<br /> Note: Commissioner must require statement under oath
<br />
<br />of capital paid in.
<br />
<br />19. Motor Freight Terminals.
<br />
<br /> Every person, firm or corporation maintaining or operating
<br />
<br />in the City of Charlottesville any freight terminal for the purpose
<br />
<br />of receiving or discharging freight carried or to be carried by any
<br />
<br />motor vehicle freight carrier shall pay a specific license tax of
<br />
<br />$250.00.
<br />
<br />20. Buyers of Gold and Silver.
<br />
<br /> Every buyer of gold and silver shall pay for the privilege
<br />
<br />of doing business in the City a license tax of $50.00; provided,
<br />
<br />however, that this license tax shall not apply to licensed jewelry
<br />
<br />merchants purchasing old gold and silver at their place of busi-
<br />
<br />ness.
<br />
<br />21. Carnival.
<br />
<br /> On every carnival, four hundred dollars ($400.00) per day.
<br />
<br />A carnival shall mean an aggregation of shows, amusements,
<br />
<br />concessions, eating places and riding devices, or liniments, on
<br />
<br />the streets, alleys, or elsewhere in this city, the tax shall be
<br />
<br />fifty dollars ($50) per day, but no such license shall be issued
<br />
<br />except by authority of the Mayor, provided that this tax shall
<br />
<br />not apply to any person paying merchants license tax.
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