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38. Gasoline and Other Petroleum Products Outside City.
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<br />Any person, firm or corporation whose storage tanks are located outside of the corporate
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<br /> limits of the city who transports gasoline or other petroleum products of like nature on or
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<br /> through the streets of this city for sale or delivery to wholesale or retail merchants for resale
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<br /> in this city shall pay a license tax for the privilege of doing such business in this city, the same
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<br /> to be graduated by the amount of sales or delivered price made by him or it of such commodities
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<br /> sold or delivered in this City during the next preceding year, or, in the case of starting business
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<br />during the year, the estimated amount of sales which will be so made during the balance of the
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<br /> license year; the amount to be paid to the same as that required of a retail merchant.
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<br />This section shall not apply to a person, firm, or corporation who or which has paid or is assessable
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<br /> a business license under some other section of this ordinance.
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<br />39. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
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<br />On every license to keep a Hobby Horse, Merry-Go-Round, Ferris Wheel or other like
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<br /> amusement, the tax shall be fifty dollars ($50.00) per week and no license shall be
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<br /> issued under this section for a shorter period than one week. And such license shall
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<br /> be a personal privilege and only granted by order of the Mayor, except when conducted
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<br /> in connection with County Fairs, in which case no tax shall be imposed.
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<br />40. Hotels.
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<br />Any person who keeps a public inn or lodging house of more than ten bedrooms
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<br /> where transient guests are lodged for pay shall be deemed for the purpose of this
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<br /> section to be engaged in the business of keeping a hotel. For the purpose of this
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<br />section a transient guest is one who puts up for less than one week at such hotel,
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<br />but such a house is no less a hotel because some of its guests put up for a longer
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<br /> period than one week. For the privilege of operating such business the license
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<br /> tax shall be ....................... $25.00, and where the gross receipts exceed $2,000.00
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<br /> the tax shall be 10c on each $100.00 in addition thereto.
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<br />The payment of the license tax provided by this section shall not exempt the person
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<br /> paying such tax from the payment of a restaurant or merchants license tax as provided
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<br /> in this ordinance if a restaurant, dining room or cigar stand is operated in connection with said hotel.
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<br />41. Ice Cream or Sherbet—Manufacture for Retail Sale.
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<br />Every person, firm or corporation engaging in the manufacture of ice cream or
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<br />sherbet for retail or wholesale shall pay a license tax of $25.00, and where the
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<br />gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto.
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<br />42. Itinerant and Distressed Merchandise Vendors.
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<br />All persons bringing to and exhibiting for sale to consumer at retail in the City
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<br /> in trucks, in temporary places or fixed places of sale, goods or merchandise
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<br />of any character, including but not limited to, bankrupt stock, fire sale stock, leftover,
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<br /> exposition stock, or stock of like character, and all itinerant vendors doing business
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<br /> in the City, shall pay a license tax of $25.00 per week, and no license shall be
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<br /> issued under this section for a fraction of a week.
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<br />"Itinerant vendors," as used in this ordinance, shall be construed to mean,
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<br />and include all persons, whether principal, agent, or salesman, who engage
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<br />in temporary or transient business in the City. In one or more places, and who,
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<br />for the purpose of carrying on such business hire, lease or occupy any building,
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<br />structure, truck or other place for the exhibition or sale of such goods or merchandise.
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<br />43. Junk Dealers.
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<br />On every license to a junk dealer the tax shall be fifty dollars ($50) and on every
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<br />person who shall engage in the business of buying junk or other matter for a junk
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<br />dealer or for sale to a junk dealer, the tax shall be thirty dollars ($30). Where such
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<br /> a dealer engages in buying, selling or dealing in wool, hides or furs, he
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<br /> shall pay a merchants' license in addition.
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<br />44. Laundries
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<br />(a) On every person, firm or corporation engaged in the operation
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<br /> of a laundry other than by hand the license tax shall be ..................................................
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<br />$25.00, and where the gross receipts exceed $2,000.00 the
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<br /> tax shall be 10c on each $100.00 in addition thereto.
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<br />(b) On every person, firm or corporation operating a hand
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<br /> laundry the tax shall be .................................................. $20.00
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<br />But nothing in this section shall be construed to impose a license
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<br /> tax upon persons who wash bed clothing, wearing apparel, etc.,
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<br />without laundry machinery and who do not keep shops or other
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<br /> regular places of business for laundry purposes.
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<br />Section 45. Laundries-Dry Cleaning-Pressing and Dyeing-Non-Resident.
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<br />On Every Person, Firm or Corporation (Other Than a Laundry, Pressing,
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<br />Dyeing or Dry Cleaning Establishment Located in the City of Charlottesville
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<br /> Paying the Regular Dyeing, Pressing, or Dry Cleaning License Tax in the
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<br /> City of Charlottesville) Engaged in Soliciting General Laundry Work, Including
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<br /> Towel or Linen Service, or the Renting of Towels for Compensation,
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<br />where said person, firm or corporation
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<br />does the laundry, dyeing, pressing, or
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<br />dry cleaning work thereon outside of the
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<br />city, or has it done outside of the city
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<br />($250.00 per annum.
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<br />provided, however, that if the
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<br />business of such person, firm or corporat-
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<br />ion shall consist only of cleaning of rugs,
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<br />carpets and similar articles, the license
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<br />tax shall be $100.00 per annum, and pro-
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<br />vided further that if the business of such
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<br />person, firm, or corporation shall consist
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<br />only of furnishing diaper service, the
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<br />license tax shall be $150.00 per annum.
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<br />46. Laundries Supplying Automobile Covers and Cleaning Cloths.
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<br />On every person engaged in the business of supplying
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<br />cloths for temporary protection of automobiles and cleaning
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<br />the same or any other wiper cloths, there shall be a specific
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<br />license tax of $25.00.
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<br />47. Laundrettes.
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<br />On every person, firm or corporation who operates a laund-
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<br />ry in which the customer pays rental for the use of washing
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<br />machines at such place of business, the license tax shall be
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<br />$25.00, and where the gross receipts exceed $2,000.00 the tax shall be
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<br />25c on each $100.00 in addition thereto.
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<br />48. Livestock Brokers.
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<br />Every dealer who shall buy livestock for the purpose of
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<br />selling or shall sell livestock purchased by him shall pay a spe-
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<br />cific license tax of $100.00 per annum. This section shall not
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<br />apply to dealers who pay a Merchant's License tax.
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<br />49. Loans.
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<br />On each person, firm or corporation, other than a pawn-
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<br />broker, making loans secured by orders on or assignments of
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<br />the time or wages of any employee, or making loans secured
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<br />by chattel mortgages or liens on personal property or house-
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<br />hold furniture or like property, under the provisions
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<br />of the State Uniform Small Loan Act the license tax shall
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<br />be .................................................. $25.00,
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<br />and where the gross receipts exceed $2,000.00 the tax shall be
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<br />50c on each $100.00 in addition thereto.
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<br />50. Machine Shops.
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<br />On every person, firm or corporation who shall engage in
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<br />the business of operating a machine shop the tax shall
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<br />be .................................................. $25.00,
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<br />and where the gross receipts exceed $2,000.00 the tax shall be
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<br />25c on each $100.00 in addition thereto.
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<br />If the principal business engaged in is manufacturing and
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<br />machine work is incidental, the gross receipts may be reported
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<br />and included in the manufacturer's tax.
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<br />51. Manufacturers, Processors.
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<br />Every person conducting or engaging in any one or more
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<br />manufacturing, or processing occupations, within the City for
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<br />which no specific license is provided under any other section of
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<br />this ordinance, including, but not limited to this particular enumera-
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<br />tion limiting the above general description, the following busi-
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<br />nesses or trades, shall pay for the privilege an annual license
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<br />tax of $100.00 plus 3c for each $100.00 of gross receipts, as here-
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<br />inafter defined, not in excess of $5,000,000.00 and 1c for each
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<br />$100.00 of such gross receipts in excess of $5,000,000.00 from
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<br />the business during the preceding calendar year.
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<br />Asphalt, or asphalt products, bricks, marble goods, tombstones.
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<br />Awnings, sails or tents
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<br />Barrels, crates, boxes, hogsheads, veneers, veneer and
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<br />wood products
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<br />Beds, bed springs, cots, mattresses, any or all
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<br />book publishers and binders
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<br />breads, cakes, pies, and other bakery products
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<br />burlap, and cotton bags and barrel covers
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<br />canneries
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<br />caskets, coffins, and burial vaults
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<br />cement and cement products
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<br />chemicals or chemical products
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<br />cigarettes or tobacco products
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<br />clothing, hose, cotton, wool, silk, textile and textile products
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<br />coffee roasting or tea blending
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<br />confections
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<br />cork products and insulating materials
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<br />fertilizers or guano
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<br />flavoring extracts and syrups
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<br />food for livestock
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<br />furniture, novelties, and wood products
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<br />gypsum and gypsum products
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<br />ice
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<br />ice cream
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<br />manufacturing, processing and assembling steel, iron and
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<br />metal products, any or all
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<br />motor vehicles or parts thereof
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<br />paints
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<br />pasteurization and bottling of milk, cream, milk products
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<br />planing and rolling mills
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<br />processing peanuts and peanut products
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<br />processing soy beans
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<br />sashes, frames, blinds, or wood products, saw mills
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<br />other manufacturers and processors.
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<br />52. Medicines, salves, etc.—sale of on street.
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<br />on every such license to carry or sell medicines, salves or
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