1951 ORDINANCES - Laserfiche WebLink

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41. Ice Cream or Sherbet -Manufacture for Retail Sale. Every person, firm or corporation engaging in the manu- facture of ice cream or sherbet for resale in his own establish- ment shall include the gross receipts for same in his retail merchants license. 42. Itinerant and Distressed Merchandise Vendors. All persons bringing to and exhibiting for sale to consumer at retail in the City in trucks, in temporary places or fixed places of sale, goods or merchandise of any character as bank- rupt, consignee, trustee, railroad wreck, fire slaughter stock, leftover, exposition stock, or stock of like character, and all itinerant vendors doing business in the City shall pay for the privilege a license tax of $500.00 per week, and no license shall be issued under this section for a fraction of a week. "Itinerant vendors," as used in this ordinance, shall be construed to mean and include all persons, whether principal, agent, or salesman, who engage in temporary or transient business in the City in one or more places, and who for the purpose of carrying on such business hire, lease or occupy any building, structure, truck or other place for the exhibition or sale of such goods or merchandise. 43. Junk Dealers. On every license to a unk dealer shall engage linlbe the busi- ness dollars ($50) and on every person who of buying junk or other matter for a junk dealer or fdr sale to a junk dealer, the tax shall be thirty dollars ($30). Where such a dealer engages in buying and selling of wool, hides or furs, he shall pay a merchants' tax in addition. SECTION 45. LAUNDERIES-DRY CLEANING - PRESSING AND DYEING --NON- RESIDENT. ON EVERY PERSONS FIRM OR CORPORATION (OTHER THAN A LAUNDRYV PRESSINGS DYEING OR DRY CLEANING ESTABLISHMENT LOCATED IN THE CITY OF CHARLOTTESVILLE PAYING THE REGULAR! DYEINGV PRESSINGS OR DRY CLEANING LICENSE TAX IN THE CITY OF CHARLOTTES- VILLE) ENGAGED IN SOLICITING GENERAL LAUN- DRYp DYEINGV PRESSINGS OR DRY CLEANING WORKS INCLUDING TOWEL OR LINEN SERVICE, OR THE RENTING OF TOWLES FOR COMPENSATIONS WHERE SAID PERSONS FIRM OR CORPORATION ,DOES THE LAUNDRY9 DYEING9 PRESSINGS OR DRY CLEANING WORK THEREON OUTSIDE OF THE CITY9 OR HAS IT DONE OUTSIDE OF THE CITY 250.00 PER ANNUM. PROVIDED, HOWEVER, THAT IF THE BUSINESS OF SUCH PERSON, FIRM OR CORPORAT- ION SHALL CONSIST ONLY OF CLEANING OF RUGS2 CARPETS AND SIMILAR ARTICLES9 THE LICENSE TAX SHALL BE #100.00 PER ANNUM, AND PRO- VIDED FURTHER THAT IF THE BUSINESS OF SUCH PERSON, FIRMS OR CORPORATION SHALL CONSIST ONLY OF FURNISHING DIAPER SERVICES THE LICENSE TAX SHALL BE $150.00 PER ANNUM. 44. Laundries. (a) On every person, firm or corporation engaged in the operation of a laundry other than by hand the license tax shall be-------------------------------------------------------------------------------------------$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 15c on each $100.00 in addition thereto. (b) On every person, firm or corporation operating a hand laundry the tax shall be ---------------------------------------------- $20.00 But nothing in this section shall be construed to impose a li- cense tax upon persons who wash bed clothing, wearing ap- parel, etc., without laundry machinery and who do not keep shops or other regular places of business for laundry purposes. SECTION 45. SEE TYPEWRITTEN SECTION ABOVE. 46. Laundries Supplying Automobile Covers and Cleaning Cloths. On every person engaged in the business of supplying cloths for temporary protection of automobiles and cleaning the same or any other wiper cloths, there shall be a specific license tax of $26.00. 47. Laundrettes. On every person, firm or corporation who operates a laun- dry in which the customer pays rental for the use of washing machines at such place of .business a license tax of -------- $25.00 and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 48. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a spe- cific license tax of $100.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 0 49. Loans. On each person, firm or corporation, other than a pawn- broker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or house- hold furniture or licensed to do business under the provisions of the State Uniform Small Loan Act the license tax shall be _ -----------------$25.00, ----------------------------------------------------------- -- - - -- -- and where the gross receipts exceed $2,000.00 the tax . shall be dd't' n thereto 50c on each $100.00 in a i io 50.Machine Shops. an every person, firm or corporation who shall engage in the business of operating a machine shop the tax shall be--- ------------------------------------$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. If the principal business engaged in is manufacturing and machine work is incidental, the gross receipts may be reported and included in the manufacturer's tax. 51. Manufacturers, Processors. Every person conducting or engaging in any one or more manufacturing, or processing occupations, within the City for which no specific license is provided under any other section of this ordinance, including, but not by this particular enumera- tion limiting the above general description, the following busi- nesses or trades, shall pay for the privilege an annual license tax of $100.00 plus 3c for each $100.00 of gross receipts, as here- inafter defined, not in excess of $5,000,000.00 and 1c for each $100.00 of such gross receipts in excess of $5,000,000.00 from the business during the preceding calendar year. .Asphalt, or asphalt products, bricks, marble goods, tomb- stones Awnings, sails or tents Barrels, crates, boxes, hogsheads, veneers, veneer and wood products Beds, bed springs, cots, mattresses, any or all Book publishers and binders Breads, cakes, pies, and other bakery products Burlap, and cotton bags and barrel covers Canneries Caskets, coffins, and burial vaults Cement and cement products Chemicals or chemical products Cigarettes or tobacco products Clothing, hose, cotton, wool, silk, textile and textile prod- ucts Coffee roasting or tea blending Confections Cork products and insulating materials Fertilizers or guano Flavoring extracts and syrups. Food for livestock Furniture, novelties, and wood products Gypsum and gypsum products Ice Ice Cream Manufacturing, processing and assembling steel, iron and metal products, any or all Motor vehicles or parts thereof Paints Pasteurization and bottling of milk, cream, milk products Planing and rolling mills Processing peanuts and peanut products Processing soy beans Sashes, frames, blinds, or wood products, saw mills Other manufacturers and processors. 52. Medicines, Salves, etc. -Sale of on Street. On every such license to carry or sell medicines, salves or SECTION 53. MERCHANTS --RETAIL. EVERY PERSONO FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF A RETAIL MERCHANT SHALL FOR EACH SEPARATE PLACE OF BUSINESS CONDUCTED IN THE CITY OF CHARLOTTESVILLE PAY A LICENSE TAX ON ALL SALES MADE DURING THE PRECEDING CALENDAR YEAR AS FOLLOWS: IF THE AMOUNT OF SALES SHALL NOT EX- CEED $2,000.00 T.HE TAX SHALL BE $25.00. ON ALL SALES OVER $2,000.00 AND NOT EXCEEDING $100,000.00 THE TAX SHALL BE TWENTY-FIVE CENTS (25) ON THE $100.00 IN EXCESS OF $2,000.00_ ON ALL SALES IN EXCESS OF $1009000.00 THE TAX SHALL BE TWENTY CENTS (20�) ON THE $100.00. WHERE ANY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF A RETAIL MER- CHANT MAKES CHARGES FOR SERVICES RENDERED IN CONNECTION WITH SUCH BUSINESS, IN- CLUDING REPAIR WORKV THE GROSS AMOUNT RE- CEIVED FOR SUCH SERVICES SHALL BE INCLUDED IN THE SALES ON WHICH THE MERCHANTS' LICENSE TAX IS CALCULATED9 UNLESS A SEP- ARATE LICENSE TAX IS PAID TO THE CITY IN CONNECTION WITH THE FURNISHING OF SUCH SERVICES. WHERE ANY PERSON, FIRM OR CORPORATION IS REQUIRED TO SECURE BOTH A RETAIL MER- CHANT'S LICENSE UNDER THIS SECTION AND A RESTAURANT LICENSE, THE TAX ON THE FIRST 51,000.00 OF SALES, UNDER THIS SECTION SHALL BE AT THE RATE OF TWENTY-FIVE CENTS (25�) ON THE $100.00 AND NOT THE MINIMUM RATE OF $25.00 HEREINABOVE PROVIDED.