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39. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -Round, Ferris
<br />Wheel or other like amusement, the tax shall be fifty dollars ( $50.00)
<br />per week and no license shall be issued under this section for a shorter
<br />period than one week. And such license, shall be a personal privilege
<br />and only granted by order of the Mayor, except where conducted in con-
<br />nection with County Fairs, in which case no tax shall be imposed.
<br />40. Hotels.
<br />Any person who keeps a public inn or lodging house of more than
<br />ten bedrooms where transient guests are lodged for pay shall be deemed
<br />for the purpose of this section to be engaged in the business of keeping
<br />a hotel. For the purpose of this section a transient guest is one who puts
<br />up for less than one week at such hotel, but such a house is no less a
<br />hotel because some of its guests put up for longer periods than one week -
<br />For the privilege of operating such business the license tax shall be ---------
<br />------------ and where the gross receipts exceed $2,000.00 the tax
<br />shall be 30c on each $100.00 in addition thereto.
<br />The payment of the license tax provided by this section shall not
<br />exempt the person paying such. tax from the payment of a restaurant or
<br />merchants license tax as provided in this ordinance if a restaurant, dining
<br />room or cigar stand is operated in connection with said hotel.
<br />41. Ice Cream or Sherbet—Manufacture for Retail Sale.
<br />Every person, firm or Corporation engaging in the manufacture of
<br />ice cream or sherbet for resale in his own establishment shall include the
<br />gross receipts for same in his retail merchants license.
<br />42. Itinerant and Distressed Merchandise Vendors.
<br />All persons bringing to and exhibiting for sale to consumer at retail
<br />in the City in trucks, in temporary places or fixed places of sale, goods
<br />or merchandise of any character as bankrupt, consignee, trustee, railroad
<br />wreck, fire slaughter stock, leftover, exposition stock, or stock of like
<br />character, and all itinerant vendors doing business in the City shall pay
<br />for the privilege a license tax of $500.00 per week, and no license shall
<br />be issued under this section for a fraction of a week.
<br />"Itinerant vendors," as used in this ordinance, shall be construed to
<br />mean and include all persons, whether principal, agent, or salesman, who
<br />engage in temporary or transient business in the City in one or more
<br />places, and who for the purpose of carrying on such business hire, lease or
<br />occupy any building, structure, truck or other place for the exhibition or
<br />sale of such goods or merchandise.
<br />43. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dollars ($50)
<br />and on every person who shall engage in the business of buying junk or
<br />other matter for a junk dealer or for sale to a junk dealer, the tax shall be
<br />thirty dollars ($30) . Where such a dealer engages in buying and selling
<br />of wool, hides or furs, he shall pay a merchants' tax in addition.
<br />44. Laundries.
<br />(a) On every person, firm or corporation engaged in the operation
<br />of a laundry other than by hand the license tax shall be ---------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 15c on
<br />each $100.00 in addition thereto.
<br />(b) On every person, firm or corporation operating a hand laundry
<br />thetax shall be------------------------------------------------------------------------------------ $20.00
<br />But nothing in this section shall be construed to impose a license tax
<br />upon persons who wash bed clothing, wearing apparel, etc., without
<br />laundry machinery and who do not keep shops or other regular places
<br />of business for laundry purposes.
<br />45. Laundries Dry Cleaning—Pressing and Dyeing—Non-
<br />Resident.
<br />On every person, firm or corporation (other than a laundry, pressing,
<br />dyeing or dry cleaning establishment located in the City of Charlottes-
<br />ville) engaged in soliciting general laundry, dying, pressing, or dry clean-
<br />ing work, including towel or linen service, or the renting of towels for
<br />compensation, where said person, firm or corporation does the laundry,
<br />dyeing, pressing, or dry cleaning work thereon outside of the City, or
<br />has it done outside of the City -------------------- $250.00 per annum.
<br />Provided, however, that if the business of such person, firm, or corp-
<br />oration shall consist only of cleaning of rugs, carpets and similar articles,
<br />the license tax shall be $100.00 per annum, and provided further that
<br />if the business of such person, firm or corporation shall consist only of
<br />furnishing diaper service, the license tax shall be $150.00 per annum.
<br />46. Laundries and Other Concerns Supplying Automobile
<br />Covers, Cleaning Cloths, Uniforms and Wearing Apparels.
<br />(a) On every person engaged in the business of supplying cloths
<br />for temporary protection of automobiles and cleaning the same or any
<br />other wiper cloths, there shall be a specific license tax of $25.00.
<br />(b) On every person engaged in the business of supplying, on a
<br />rental or other similar basis, uniforms or wearing apparel, there shall be
<br />a specific license tax of $25.00.
<br />47. Laundrettes.
<br />On every person, firm or corporation who operates a laundry in
<br />which the customer pays rental for the use of washing machines at such
<br />place of business a license tax of -------------------- $25.00 and where the gross
<br />receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition
<br />thereto.
<br />48. Livestock Brokers.
<br />Every dealer who shall buy livestock for the purpose of selling or
<br />shall sell livestock purchased by him shall pay a specific license tax of
<br />$100.00 per annum. This section shall not apply to dealers who pay a
<br />Merchant's License Tax.
<br />49. Loans.
<br />On each person, firm or corporation, other than a pawnbroker, mak-
<br />ing loans secured by orders on or assignments of the time or wages of any
<br />employee, or making loans secured by chattel mortgages or liens on
<br />personal property or household furniture or licensed to do business under
<br />the provisions of the State Uniform Small Loan Act the license tax shall
<br />be -------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 50c on each $100.00 in addition thereto.
<br />50. Machine Shops.
<br />On every person, firm or corporation who shall engage in the business
<br />of operating a machine shop the 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 thereto.
<br />If the principal business engaged in is manufacturing and machine
<br />work is incidental, the gross receipts may be reported and included in
<br />the manufacturer's tax.
<br />51. Manufacturers, Processors.
<br />Every person conducting or engaging in any one or more manufactur-
<br />ing, or processing occupations, within the City for which no specific
<br />license is provided under any other section of this ordinance, including,
<br />but not by this particular enumeration limiting the above general descrip-
<br />tion, the following businesses or trades, shall pay for the privilege an
<br />annual license tax of $100.00 plus 3c for each $100.00 of gross receipts,
<br />as hereinafter defined, not in excess of $5,000,000.00 and lc for each
<br />$100.00 of such gross receipts in excess of $5,000,000.00 from the busi-
<br />ness during the preceding calendar year.
<br />Asphalt, or asphalt products, bricks, marble goods, tombstones
<br />Awnings, sails or tents
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and wood products
<br />Beds, bed springs, cots, mattresses, any or all
<br />Book publishers and binders
<br />Breads, cakes, pies, and other bakery products
<br />Burlap, and cotton bags and barrel covers
<br />Canneries
<br />Caskets, coffins, and burial vaults
<br />Cement and cement products
<br />Chemicals or chemical products
<br />Cigartes or tobacco products
<br />Clothing, hose, cotton, wool, silk, textile and textile products
<br />Coffee roasting or tea blending
<br />Confections
<br />Cork products and insulating materials
<br />Fertilizers or guano
<br />Flavoring extracts and syrups
<br />Food for livestock
<br />Furniture, novelties, and wood products
<br />Gypsum and gypsum products
<br />Ice
<br />Ice Cream
<br />Manufacturing, processing and assembling steel, iron and metal pro-
<br />ducts, any or all
<br />Motor vehicles or parts thereof
<br />Paints
<br />Pasteurization and bottling of milk, cream, milk products -
<br />Planing and rolling mills
<br />Processing peanuts and peanut products
<br />Processing soy beans
<br />Sashes, frames, blinds, or wood products, saw mills
<br />Other manufacturers and processors.
<br />52. Medicines, Salves, etc.—Sale of on Street.
<br />On every such license to carry or sell medicines, salves or liniments,
<br />he tax shall be
<br />ty
<br />rs
<br />on the streets, alleys, or elsewhere in this 111 be t issued except by f authority
<br />($50) per day, but no such license shall
<br />of the Mayor. Provided that this tax shall not apply to any person pay-
<br />ing merchants' license tax.
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