Laserfiche WebLink
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.