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<br />1. Abattoirs.
<br />Every person, firm or corporation operating an abattoir, or an estab-
<br />lishment of like kind at which animals are slaughtered, shall pay a license
<br />tax of $100.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for other parties
<br />than citizens of Charlottesville shall be known as advertising distributors,
<br />and shall pay an annual license tax of twenty dollars ($20). By adver-
<br />tising distributors, it is intended to designate any person who distributes
<br />in the City of Charlottesville, almanacs, pamphlets, or samples of medicine
<br />or other merchandise on the streets or from house to house of said city.
<br />3. Advertising -Loud Speakers on Vehicles.
<br />For each vehicle used on the streets of the City for advertising by
<br />means of loud speakers, radio, or other mechanical equipment, there shall
<br />be an annual license fee of $100.00, which license fee shall not be pro-
<br />rated. The payment of this license fee shall not convey the privilege to
<br />the licensee of producing sound of such volume as to constitute a public
<br />nuisance, and the operation of such equipment shall at all times be sub-
<br />ject to the direction of the Chief of Police. Permits shall be secured from
<br />the Chief of Police before exercising any privileges granted under this
<br />license. Non -transferable.
<br />4. Agents -Books.
<br />On every agent for sale of books, maps, pictures, periodicals, printed
<br />pamphlets, or canvassers for the same, other than religious work fifteen
<br />dollars ($15) . Not transferable.
<br />5. Agents -Canvassers.
<br />On all agents not otherwise provided for the license tax shall be
<br />fifteen dollars ($15) .
<br />6. Agents -Labor.
<br />On every labor agent engaged in hiring labor ( all business to be
<br />transacted in his office, except by written or telephonic communication)
<br />the license tax shall be $25.
<br />If the business is transacted at any other place in the city outside of
<br />such office, the license tax shall be $500.
<br />7. Agents -Non -Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of fertilizers
<br />manufactured by non-resident fertilizing companies, whether selling on
<br />commission or for other consideration, shall pay a specific license tax of
<br />twenty-five dollars per annum for each company represented.
<br />8. Alcoholic Beverages.
<br />On every person producing or handling for sale any beverage, as
<br />defined and permitted by an Act of the General Assembly of Virginia,
<br />approved March 7, 1934, and amendments thereto entitled "Alcoholic
<br />Beverage Control Act," the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of more than
<br />5000 gallons---------------------------------------------------------------------------$500.00
<br />For each Winery License--------------------------..-.-------------.-.------------------ 500.00
<br />For each Brewery License---------------------------------------------------------------- 500.00
<br />For each Bottlers License---------------------------------------------------------------- 50.00
<br />For each Wholesale Beer License ---------------------------------------------------- 250.00
<br />For each Wholesale Wine Distributors License ---------------------------- 50.00
<br />For each Retail Beer -on -Premises License ---------------------------------------- 100.00
<br />For each Retail Beer -off -Premises License ---------------------------------------- 30.00
<br />For each Retail Beer -on -and -off -Premises License -------------------------- 130.00
<br />For each Retail Wine -off -Premises License ------------------------------------ 40.00
<br />For each Retail Wine and Beer on -premises License -------------------- 150.00
<br />For each Retail Wine and Beer off -premises License -------------------- 7(J.00
<br />For each Retail Wine and Beer on -and -off -premises License --------
<br />For each Retail Druggist's License ------------------------------------------------ 1%
<br />The above licenses shall not be in lieu of merchants licenses or
<br />restaurant licenses herein provided for and in calculating merchants and
<br />restaurant licenses, sales of alcoholic beverages bought or sold, as the
<br />case may be, shall be included in determining the amount of such mer-
<br />chants and restaurant licenses, provided however, that in the case of a I
<br />beer wholesaler or wine distributor in determining the wholesale mer-
<br />chants license tax thete shall be disregarded purchases of wine or beer,
<br />as the case may be, to an amount which would be necessary to produce
<br />a wholesale merchants license tax equal to the wholesale beer license or
<br />wholesale wine distributor's license, as the case may be, herein above
<br />provided. NOT TRANSFERABLE.
<br />9. Auctioneers General.
<br />On every general auctioneer, sixty dollars ($60) , whether he re-
<br />ceives any compensation for his services or not. Under this license a
<br />person may sell any goods, wares, merchandise, or other things, includit
<br />real estate, for the sale of which by an auctioneer, no further license
<br />elsewhere required. Not transferable.
<br />10. Bakers -Retail and Home.
<br />Every person, firm or corporation who shall conduct a bakery or
<br />manufacturing confectionery, selling the majority of the products thereof
<br />At retail and persons who bake at home and sell their products for resale
<br />shall pay a license tax of ------------------------ $25.00, and where the amount
<br />of gross receipts exceed $2,000.00 the tax shall be 22c on each $100.00
<br />in addition thereto.
<br />11. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a. barber shop, beauty
<br />shop, masseur, or manicurist in this City shall pay a license tax of----
<br />-------------------- $ 25.00,
<br />f.-.-
<br />-- ---------------$25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 25c on each $100.00 in addition thereto.
<br />12. Billboards and Wall Signs.
<br />Every person, firm or corporation engaged in the business of bill-
<br />board painting or wall signs or the rental of space for such business
<br />shall pay for the privilege $40.00 and in addition $2.00 for each such
<br />billboard or wall sign in excess of 20.
<br />13. Billiards. or Pool.
<br />On each license to operate billiard or pool parlors the tax shall be
<br />$20.00 for each table used in the business. No license shall be issued
<br />without the written consent of the Mayor. License may be issued quarterly.
<br />14. Bootblacks.
<br />For each chair or stand accommodating not more than one person
<br />the license shall be $2 and when a bench is used the license shall be
<br />$2 for each pair of footrests, for year or any part of year.
<br />15. Bottling Works.
<br />On each and every person, firm or corporation, doing a bottling
<br />business in the City of soda water, pop, gingerale, sarsaparilla, aerated
<br />water, fruit or vegetable juices whether made with plain water or with
<br />aerated or carbonated water, when the output of the plant is 100 cases
<br />or less per day the license tax shall be seventy-five dollars ($75), and
<br />when the output of the said plant is in excess of 100 cases per day, in
<br />addition to such sum of seventy-five dollars ($75) thirty-five dollars
<br />($35) for each additional 100 cases of output or fraction thereof. The
<br />output of such plant shall be considered the average daily output of
<br />said plant, counting working days only, for the preceding calendar year.
<br />In the case of new plants the output shall be estimated and any under-
<br />estimate shall be subject to correction at the end of the year.
<br />16. Bowling Alleys.
<br />On every license to operate a bowling alley or bowling salon the
<br />tax shall be $20.00 for every alley used in such business.
<br />17. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business of stock,
<br />bond, note or bill broker or engaged in the business of receiving orders
<br />to buy or sell cotton, grain provisions or other commodities shall be
<br />deemed to be a broker dealing in options or futures and shall pay a
<br />license tax of -------------------- $25.00, and if the gross amount of gross fees
<br />and commissions exceed $2,000.00 the tax shall be 50c on each $100.00
<br />in addition thereto.
<br />18. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending only to
<br />stockholders, and confining its business solely to the City and County
<br />in which organized and counties and cities immediately contiguous therto,
<br />$50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up stock, to
<br />value of $25,000.00 or less, $75.00; and a further sum of $2.00 upon
<br />each additional $1,000.00 or fractional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath of capital
<br />paid in.
<br />19. Motor Freight Terminals.
<br />Every person, firm or corporation maintaining or operating in the
<br />City of Charlottesville any freight terminal for the purpose of receiving
<br />or discharging freight carried or to be carried by any motor vehicle
<br />freight carrier shall pay a specific license tax of $250.00.
<br />20. Buyers of Gold and Silver.
<br />Every buyer of gold and silver shall pay for the privilege of doing
<br />business in the City a license tax of $50.00; provided, however, that
<br />this license tax shall not apply to licensed jewelry merchants purchasing
<br />old gold and silver at their place of business.
<br />21. Carnival.
<br />On every carnival, five hundred dollars ($500.00) per day. A carn-
<br />ival shall mean an aggregation of shows, amusements, concessions, eating
<br />places and riding devices, or any of them operating together on one lot
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