1953 ORDINANCES - Laserfiche WebLink

Home Browse Search

LF_ � 7 53. Merchants—Retail. Every person, firm or corporation engaged in the business of a retail-' merchant shall for each separate place of business conducted in the Citp of Charlottesville pay a license tax on all sales made during the pre- ceding calendar year as follows: If the amount of sales shall not exceed $2,000.00 the 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 $100,000.00 the tax shall be twenty cents (20c) on the $100.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in con- nection with the furnishing of such services. 54. Merchants Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,000.00 the tax shall be thirty cents (30c) on the $100.00 in excess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be sixteen cents (160 on the $100.00. 55. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a retail merchant's license, which license shall be based on the gross receipts of such person, firm or corporation. 56. Moving Picture Shows. Each person, firm or corporation engaged in the operation of a moving picture theater shall pay a license tax of ------------------------ $25.00, and where the gross receipts, exclusive of excise and admission taxes, exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00 in addition thereto. 57. Musicians—Itinerant. Every itinerant musician performing in the streets of this city, suck; as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tar of twenty-five dollars ($25) per day. 58. Outside Agents. Any person residing or having his or their principal office within the State who is not a licensed merchant in the City of Charlottesville who shall sell or offer to sell, either direct or by sample card or representation, or who shall solicit or take orders for the sale of any goods, wares or mer- chandise to any purchaser within the City, except to a licensed merchant, shall pay for the privilege a license tax on gross sales so made during the preceding calendar year as follows: If the amount of such gross sales shall not exceed $2,000.00 the tax shall be -------------------- $25.00. On all such gross sales over $2,000.00 and not exceeding $100,000.00 the tax shall be 25c on the $100.00 in excess of $2,000.00. On all such sales in excess of $100,000.00 the tax shall be twenty cents (20c) on the $100.00. 59. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be five hundred dollars ( $500) for one year or fractional part thereof. Not transferable. 60. (a) Peddlers. Any person who shall carry from place to place, any goods, wares, or merchandise, and offer to sell or barter the same, or actually sell or barter the same, shall be deemed a peddler, and any person licensed as a peddler may sell any personal property a merchant may sell, or he may exchange the same for other articles. A peddlers' license shall not be transferable, and any person so licensed shall endorse his name on said license, and such license shall confer authority to sell within the City of Charlottesville. Any peddler who shall peddle for sale or sell or barter without a license shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than twenty-five dollars, and not more than one hundred dollars for each offense; and any person selling or offering to sell as a peddler shall exhibit his license on demand of any citizen of this city; and upon his failure or refusal to do so he shall be subject to the penal- ties for peddling without a license. All persons who do not keep a regular place of business ( whether it -be a house or a vacant lot, or elsewhere) , open at all times in regular business hours and at the same place, who shall offer for sale goods, wares and merchandise, shall be deemed peddlers under this section. All per- sons who keep a regular place of business, open at all times in regular hours and at the same place, who shall elsewhere than at such place of business, personally, or through their agent, offer for sale or sell, and at the time of such offering for sale, deliver goods, wares and merchandise, shall also be deemed peddlers as above, but this section shall not apply to those who sell or offer for sale in person or by their employees, ice, wood, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. For the privilege of peddling or bartering in the City of Charlottes- ville, there shall be paid one hundred dollars for each person so engaged or employed in the City of Charlottesville, when he travels on foot, and' when he peddles otherwise than on foot, the tax shall be two hundred dollars, except that tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature not grown or produced by them, shall be fifty dollars for each vehicle used in such peddling in the City of Charlottesville. Every vehicle used in peddling as aforesaid shall have conspicuously displayed thereon the name of the peddler using the same, together with the street and number, city and state of his residence. Nothing in this section shall be construed to require of any farmer a peddler's license for the privilege of selling or peddling farm products, wood, or charcoal grown or produced by him. Every license issued under this section shall expire on the thirtieth day of April of each year. No license issued under this section shall be prorated. The license taxes imposed by this subsection shall not apply to any peddler who is covered by subsection (b) of this section, and who sells to licensed dealers or retailers only. 60. (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers. There is hereby imposed an annual city license tax on every person, firm or corporation, ( other than a distributor and/or vendor of motor vehicle fuels and petroleum products, tobacco, or seafood, a farmer, a farmer's cooperative association, a producer, or a manufacturer taxable on capital by the State of Virginia) , who or which peddles goods, wares, and merchandise by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller. The annual city license tax hereby imposed, as aforesaid, on every such person, firm or corporation, peddling, as aforesaid; is in the sum of one hundred dollars, for each vehicle used in such business, and the said license, shall not be issued quarterly, nor shall it be transferable, nor shall the tax be subject to proration; provided, however ,that in the case of any person engaged in business as a wholesale merchiAat and purchas- ing a city wholesale merchant's license who is also taxable hereunder, the tax hereby imposed shall be twenty-five dollars ($25.00) for each vehicle used in such business. Every vehicle used by any licensee hereunder shall have conspicuously displayed thereon the name of the person, firm or corporation using ifie same, with the post office address of the licensee, and the license hereby rquired shall be conspicuously displayed on each vehicle where used is such business. Every person, firm or corporation claiming to be a distributor and;(or vendor of motor vehicle fuels and petroleum products, a farmer, a dealer in forest products or tobacco, or seafood, a producer, or a manufacturer taxable on capital by the State of Virginia, and selling and delivering at the same time, or offering to sell and deliver at the same time, to licensed dealers or retailers, such goods, wares or merchandise, shall upon request of any police, tax or revenue officer furnish evidence of his or its claim other than his or its mere statement, that he or it is exempt from the provisions of this subsection, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with the violation of this subsection; and in any prosecution for a violation of this subsection, the claim aforesaid must be corroborated by satisfactory evi- dence. The exemption hereby accorded a distributor and/or vendor of motor vehicle fuels and petroleum products and a dealer in forest products or tobacco, :is restricted to such peddling of motor vehicle fuels and petrol- eum products and forest products, and tobacco; and in the case of a farmer, a producer, or a manufacturer taxable on capital by this state, the exemp- tion is restricted to such peddling of goods, wares and merchandise actually manufactured, produced or grown by the seller. A peddler within the meaning of this subsection, is any person, firm, or corporation, with or which, at other than a definite place of business operated by the seller, shall sell, or offer to sell, goods, wares, or merchan- dise to licensed dealers or retailers, and at the same time of such sale or exposure for sale, shall deliver, or offer to deliver, the goods, wares,r merchandise to the buyer, and any delivery made on the day of sale sh. 1 be construed as equivalent to delivery at the time of sale. Every person, firm or corporation claiming exemption from the pro- vision of this subsection on the ground that he or it is Aelivering goods, wares, or merchandise previously sold to the customer, s . , upon requa#k of any police, tax or revenue officer, furnish evidence of his or its clam other than his or its mere statement, which evidence may be an invoe or signed order describing the goods, wares, or merchandise involved, a6i the amount and price thereof, and failure to furnish such evidence sll be sufficient ground for charging the person operating the vehicle wit* a violation of this subsection; and in any prosecution for a violation of is subsection, the claim aforesaid must be corroborated by satisfactory i- dence. Every person, firm or corporation violating any provision c7ihis su- section shall be guilty of a misdemeanor and, upon conviction, shall l e fined not less than twenty-five nor more than one hundred dollars for each offense, and each day's violation of any provision of this subsection shall b� deemed a separate offense.