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<br />or street, or on contiguous lots or streets, moving from place,,,tq_ place,
<br />whether the same are owned and actually operated by separate` persons,
<br />firms, corporations or not.
<br />j 22. Chain Store.
<br />On each chain store, chain mercantile establishment or chain sub-
<br />sidiary there shall be a license tax of ten (10) cents for each $100.00 of
<br />sales made during the preceding calendar year, which license tax shall
<br />be in addition to any license tax prescribed by any other section or sec-
<br />tions of this ordinance.
<br />For the purpose of this ordinance, a chain store, chain mercantile
<br />establishment or chain subsidiary, shall be any retail outlet which is actu-
<br />ally under, or subject to, the direct or indirect control, direction, or man-
<br />agement of any individual, firm, organization, or corporation, foreign '
<br />or domestic operating or maintaining six or more retail stores or mer- `
<br />cantile establishments anywhere under the same general management,
<br />supervision or ownership, the net revenue of which retail stores or mer-
<br />cantile establishments inure to the benefit of, or are made available, in .
<br />whole or in part, immediately or ultimately, to such individual, firm, or
<br />organization or corporation. This section shall apply to all such retail
<br />stores or mercantile establishments located within the corporate limits
<br />of this City even though they may be apparently or ostensibly operated as
<br />separate or independent stores or mercantile establishments, if they are
<br />actually subservient to, or under the control of, such individual, firm, or-
<br />ganization or corporation in the manner set forth in this section.
<br />23. City Directory.
<br />Any person, firm or corporation who shall engage in the business
<br />of publishing or distributing a directory commonly known as a city.
<br />directory having an office or representative, or making contract for work
<br />or soliciting for work in the City of Charlottesville shall pay a license
<br />tax of fifty dollars ($50.00).
<br />24. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and/or press-
<br />ing establishment shall pay a license tax of ------------------------------------ $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />25. Cold Storage Plant.
<br />Every person, firm or corporation engaged in the business of oper-
<br />ating a cold storage plant for some purpose other than storage of his own
<br />goods shall pay a license tax of ---------------------------------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />26. Cold Storage—Rental of Lockers.
<br />Every person, firm or corporation engaged in the business of rental
<br />of individual lockers for cold storage of goods shall pay a license tax
<br />of --------------------$25.00, and where the gross receipts exceed $2,000.00 the
<br />t shall be 25c on each $100.00 in addition thereto.
<br />-The receipts for handling and preparing goods to be placedin these
<br />lockers shall be included in the foregoing receipts, however, this - license
<br />shall not include the right to sell any products. If such person buys and
<br />sells any product in connection with such storage business, a separate
<br />merchant's license as hereinafter provided shall be required.
<br />27. Contractors and Contracting.
<br />Every person, firm or corporation conducting or engaging in any
<br />of the following contracting occupations, businesses, or trades shall pay
<br />for the privilege an annual license tax of ------------------------------------ $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 10c on
<br />each $100.00 in addition thereto.
<br />Air conditioning
<br />Brick contracting, stone and other masonry
<br />Building
<br />Cement
<br />Dredging, sand and gravel
<br />Electrical
<br />Floor scraping or finishing
<br />Foundations
<br />Interior decorating
<br />Paint, paper decorating
<br />Plastering
<br />Plumbing, heating, steamfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />Structural metal
<br />Tile, glass, flooring, flooring covering
<br />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />28. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall in which
<br />dancing is to be allowed, where an admission fee is charged or a charge
<br />is made for participating in such dancing, the tax shall be $50, and no
<br />such license shall be granted until such person or persons shall have
<br />secured the consent of the Mayor, who shall satisfy himself that the
<br />person or persons applying are proper persons to conduct such hall, and
<br />that the location is suitable for such purpose, and it is further provided
<br />that any such dance hall shall be subject to such rules and regulations
<br />as are now or may hereafter be prescribed by the Council. Not transferable.
<br />29. Dealers in Pistols, Dirks, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks, or bowie
<br />knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of selling
<br />pistols, dirks, or bowie knives, or who shall hereafter engage in such busi-
<br />ness, shall pay for the privilege of transacting said business a specific
<br />license tax of five dollars ($5.00), and no such license shall be issued for
<br />any less period than one year nor shall there be any abatement in any
<br />instance of the tax upon such license by reason of the fact that the person
<br />or persons so licensed shall have exercised such license calling for a
<br />period of less than one year. Applicants for license to deal in pistols,
<br />dirks and bowie knives must have the written consent of the Mayor.
<br />Dealers must report all sales to the Chief of Police monthly, giving names
<br />and addresses of purchasers.
<br />30. Dental Laboratory.
<br />On each person, firm or corporation engaged in operating a dental
<br />laboratory the tax shall be -------------------- $25.00, and where the gross re-
<br />ceipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition
<br />thereto.
<br />31. Electricity.
<br />Every person, firm or corporation generating or selling or offering
<br />for sale or delivering electricity for light or power or heat or any other
<br />commercial uses shall pay a license tax of one-half of one per cent. of
<br />the gross receipts of such person, firm or corporation, based upon receipts
<br />from such business during the preceding calendar year. In applying for
<br />such license a statement of such receipts shall be submitted to the Com-
<br />missioner of Revenue.
<br />32. Exterminators.
<br />Every person, firm or corporation engaged in the business of exterm-
<br />inating insect or animal pests in this City shall pay a license tax of --------
<br />------------ $25.00, and where the gross receipts exceed $2,000.00 the -tax
<br />shall be 25c on each $100.00 in addition thereto.
<br />33. Florists.
<br />On every person or firm engaged as a florist, a specific license tax
<br />of thirty-five dollars ($35.00) shall be imposed, and if they engage in
<br />buying and selling, they shall be deemed merchants and shall pay ac-
<br />cordingly.
<br />34. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the tax shall be
<br />twenty-five dollars ($25) for each license. But when such manufacturer
<br />deals in flour, meal or other grain products other than his own manu-
<br />facture he shall be required to procure a merchants' license graduated r
<br />by the amount of such purchases.
<br />35. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling, palm-
<br />istry, astrology, or phrenology who shall practice the same in this city,
<br />shall pay a tax of $7,500.00 per year. NOT PRORATED.
<br />36. Furniture Upholsterer or Repairer.
<br />On every person, firm or corporation engaged in the business of up-
<br />holstering or repairing furniture the license tax shall be ---------------- $25.00
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition themo.
<br />If the licensee operates as a retail merchant the gross receipts under
<br />this section may be reported in the merchants license.
<br />37. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage for storage
<br />of automobiles shall include the receipts for same and report as a retail
<br />merchant.
<br />Shops for repairing shall be required to pay a license tax as provided
<br />in section 66.
<br />38. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are located
<br />outside of the corporate limits of the city who transports gasoline or other
<br />petroleum products of like nature on or through the streets of this city
<br />for sale or delivery to wholesale or retail merchants for resale in this city
<br />shall pay a license tax for the privilege of doing such business in this city,
<br />the same to be graduated by the amount of sales or delivered price made
<br />by him or it of such commodities sold or delivered in this City during
<br />the next preceding year, or, in the case of starting business during the
<br />year, the estimated amount of sales which will be so made during the
<br />balance of the license year, the amount to be paid to be the same as that
<br />required of a retail merchant.
<br />This section shall not apply to a person, firm, or corporation who
<br />or which has paid or is assessable a business license under some other
<br />section of this ordinance.
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