|
AN ORDINANCE FOR IMPOSING AND COLLECTING LICENSES AND TAXES FOR THE
<br />
<br />EXERCISE OF CERTAIN PRIVILEGES WITHIN THE CITY OF CHARLOTTESVILLE
<br />
<br />FOR TWELVE MONTHS, COMMENCING THE FIRST DAY OF MAY, 1952, AND ENDING
<br />
<br />THE THIRTIETH DAY OF APRIL, 1953.
<br />
<br />BE IT ORDAINED by the Council of the City of Charlottesville that
<br />
<br />there shall be an annual license tax assessed and paid by all persons, firms,
<br />
<br />or corporations engaged in the different occupations, professions, or busi-
<br />
<br />nesses named in this ordinance and enumerated below for the year beginning
<br />
<br />the first day of May, 1952, and ending the thirtieth day of April, 1953.
<br />
<br />1. Abattoirs.
<br />
<br />Every person, firm or corporation operating an abattoir, or an establishment of like kind at which animals are slaughtered,
<br />
<br />shall pay a license fee of $100.00.
<br />
<br />
<br />2. Advertising Distributors.
<br />
<br />Every person engaged in distributing advertisements for other parties than citizens of Charlottesville shall be known
<br />
<br />as advertising distributors, and shall pay an annual license tax of twenty dollars ($20). By advertising distributors, it is
<br />
<br />intended to designate any person who distributes in the City of Charlottesville, almanacs, pamphlets, or samples of medicine
<br />
<br />or other merchandise on the streets or from house to house of said city.
<br />
<br />
<br />3. Advertising—Loud Speakers on Vehicles.
<br />
<br />For each vehicle used on the streets of the City for advertising by means of loud speakers, radio, or other mechanical
<br />
<br />equipment, there shall be an annual license fee of $100.00, which license fee shall not be prorated. The payment of this
<br />
<br />license fee shall not convey the privilege to the licensee of producing sound of such volume as to constitute a public
<br />
<br />nuisance, and the operation of such equipment shall at all times be subject to the direction of the Chief of Police.
<br />
<br />Permits shall be secured from the Chief of Police before exercising any privileges granted under this license.
<br />
<br />Non-transferable.
<br />
<br />
<br />4. Agents—Books.
<br />
<br />On every agent for sale of books, maps, pictures, periodicals, printed pamphlets, or canvassers for the same, other than
<br />
<br />religious work fifteen dollars ($15). Not transferable.
<br />
<br />
<br />5. Agents—Canvassers.
<br />
<br />On all agents not otherwise provided for the license tax shall be fifteen dollars ($15).
<br />
<br />
<br />6. Agents—Labor.
<br />
<br />On every labor agent engaged in hiring labor (all business to be transacted in his office, except by written or
<br />
<br />telephonic communication) the license tax shall be $25.
<br />
<br />If the business is transacted at any other place in the city outside of such office, the license tax shall be $500.
<br />
<br />
<br />7. Agents—Non-Resident Fertilizer Companies.
<br />
<br />Every person acting as agent for the sale in this city of fertilizers manufactured by non-resident fertilizing companies,
<br />
<br />whether selling on commission or for other consideration, shall pay a specific license tax of twenty-five dollars per
<br />
<br />annum for each company represented.
<br />
<br />
<br />8. Alcoholic Beverages.
<br />
<br />On every person producing or handling for sale any beverage, as defined and permitted by an Act of the General
<br />
<br />Assembly of Virginia, approved March 7, 1934, and amendments thereto entitled "Alcoholic Beverage Control Act,"
<br />
<br />the annual license tax shall be as follows:
<br />
<br />For each Distillers License, for the manufacture of more than 5000 gallons $500.00
<br />
<br />For each Winery License $500.00
<br />
<br />For each Brewery License $100.00
<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 />
<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 License $220.00
<br />
<br />For each Retail Druggist's License $10.00
<br />
<br />
<br />The above licenses shall not be in lieu of merchants licenses or restaurant licenses herein provided for and in calculating
<br />
<br />merchants and restaurant licenses, sales of alcoholic beverages bought or sold as the case may be, shall be included in deriving
<br />
<br />the amount of such merchants and restaurant licenses, provided however, that in the case of a beer wholesaler or wine
<br />
<br />distributor in determining the wholesale merchants license tax there shall be deducted the cost of wine or beer, as the
<br />
<br />case may be, to an amount which would be necessary to produce a wholesale merchants license tax equal to the wholesale beer
<br />
<br />license or wholesale wine distributor's license, as the case may be, herein above provided. NOT TRANSFERABLE.
<br />
<br />9. Auctioneers—General.
<br />
<br />On every general auctioneer, sixty dollars ($60), whether he receives any compensation for his services or not. Under
<br />
<br />this license a person may sell any goods, wares, merchandise, or other things, including real estate, for the sale of which by
<br />
<br />an auctioneer, no further license is elsewhere required. Not transferable.
<br />
<br />
<br />10. Bakers—Retail and Home.
<br />
<br />Every person, firm or corporation who shall conduct a bakery or manufacturing confectionery, selling the majority of
<br />
<br />the products thereof at retail and persons who bake at home and sell their products for resale shall pay a license tax of
<br />
<br />$25.00, and where the amount of gross receipts exceed $2,000.00 the tax shall be 22c on each $100.00 in addition thereto.
<br />
<br />
<br />11. Barbers, Beauty Shops, etc.
<br />
<br />Every person, firm or corporation operating as a barber shop, beauty shop, masseur, or manicurist in this City shall
<br />
<br />pay a license tax of $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00
<br />
<br />in addition thereto.
<br />
<br />
<br />12. Billboards and Wall Signs.
<br />
<br />Every person, firm or corporation engaged in the business 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 $2.00 for each such billboard or wall sign in excess of 20.
<br />
<br />
<br />13. Billiards or Pool.
<br />
<br />On each license to operate billiard or pool parlors the tax shall be $24.00 for each table in the business. No license
<br />
<br />shall be issued without the written consent of the Mayor. License may be issued quarterly.
<br />
<br />
<br />14. Bootblacks.
<br />
<br />For each chair or stand accommodating not more than one 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 part of year.
<br />
<br />
<br />15. Bottling Works.
<br />
<br />On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale,
<br />
<br />sarsaparilla, aerated water, fruit or vegetable juices whether 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 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 addition to such sum of seventy-five dollars ($75) thirty-five
<br />
<br />dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the
<br />
<br />average daily output of said plant, counting working days only, for the preceding license year. In the case of new plants the
<br />
<br />output shall be estimated and any under-estimate shall be subject to correction at the end of the year.
<br />
<br />
<br />16. Bowling Alleys.
<br />
<br />On every license to operate a bowling alley or bowling salon the tax shall be $20.00 for every alley used in such business.
<br />
<br />
<br />17. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />
<br />Every person, firm or corporation conducting the business of stock, bond, note or bill broker or engaged in the business
<br />
<br />of receiving orders to buy or sell cotton, grain provisions or other commodities shall be deemed to be a broker dealing in
<br />
<br />options or futures and shall pay a license tax of $25.00, and if the gross amount of gross fees and commissions exceed
<br />
<br />$2,000.00 the tax shall be 50c on each $100.00 in addition thereto.
<br />
<br />
<br />18. Building and Loan Association.
<br />
<br />Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the
<br />
<br />City and County in which organized and counties and cities immediately contiguous thereto, $50.00.
<br />
<br />Specific license tax upon paid-up stock, or partially paid-up 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, so paid up.
<br />
<br />Note: Commissioner must require statement under oath of capital paid in.
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
|