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On the streets, alleys, or elsewhere in this city, the tax shall be
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<br /> fifty dollars ($50) per day, but no such license shall be issued except by authority
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<br /> of the Mayor.
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<br /> Provided that this tax shall not apply to any person pay-
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<br /> ing merchants' license tax.
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<br /> 53. Merchants Retail.
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<br /> Every person, firm or corporation engaged in the business of a retail
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<br /> merchant shall for each separate place of business conducted in the City
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<br /> of Charlottesville pay a license tax on all sales made during the pre-
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<br /> ceding calendar year as follows:
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<br /> If the amount of sales shall not exceed $2,000.00 the tax shall be
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<br /> $25-00.
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<br /> On all sales over $2,000.00 and not exceeding $100,000.00 the tax
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<br /> shall be twenty-five cents (25) on the $100.00 in excess of $2,000.00.
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<br /> On all sales in excess of $100,000.00 the tax shall be twenty cents
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<br /> (20c) on the $100.00.
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<br /> Where any person, firm or corporation engaged in the business of
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<br /> a retail merchant makes charges for services rendered in connection with
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<br /> such business, including repair work, the gross amount received for such
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<br /> services shall be included in the sales on which the merchants' license
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<br /> tax is calculated, unless a separate license tax is paid to the City in con-
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<br /> nection with the furnishing of such services.
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<br /> 54. Merchants Wholesale.
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<br /> Every person, firm or corporation engaged in the business of a
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<br /> wholesale merchant shall for each separate place of business conducted in
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<br /> the City of Charlottesville pay a license tax on all purchases made during
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<br /> the preceding calendar year as follows:
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<br /> If the amount of purchases shall not exceed $10,000.00 the tax shall
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<br /> be $75.00.
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<br /> On all purchases over $10,000.00 and less than $50,000.00 the tax
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<br /> shall be thirty cents (300 on the $100.00 in excess of $10,000.00.
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<br /> On all purchases in excess of $50,000.00 the tax shall be sixteen
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<br /> 55. Monuments and Tombstones.
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<br /> Each person, firm or corporation or agent conducting the business
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<br /> of making or selling tombstones, monuments, etc., shall pay a retail
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<br /> merchant's license, which license shall be based on the gross receipts
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<br /> of such person, firm or corporation.
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<br /> 56. Moving Picture Shows.
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<br /> Each person, firm or corporation engaged in the operation of a
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<br /> moving picture theater shall pay a license tax of ______________________ $25.00,
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<br /> and where the gross receipts, exclusive of excise and admission taxes,
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<br /> exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00
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<br /> in addition thereto.
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<br /> 57. Musicians—Itinerant.
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<br /> Every itinerant musician performing in the streets of this city, such
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<br /> as organ-grinders, bag-pipe blowers, etc., shall pay a specific license tax
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<br /> of twenty-five dollars ($25) per day.
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<br /> 58. Outside Agents.
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<br /> Any person residing or having his or their principal office within
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<br /> the State who is not a licensed merchant in the City of Charlottesville who
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<br /> shall sell or offer to sell, either direct or by sample card or representation,
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<br /> or who shall solicit or take orders for the sale of any goods, wares or mer-
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<br /> chandise to any purchaser within the City, except to a licensed merchant,
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<br /> shall pay for the privilege a license tax on gross sales so made during the
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<br /> preceding calendar year as follows:
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<br /> If the amount of such gross sales shall not exceed $2,000.00 the
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<br /> tax shall be ____________________ $25.00.
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<br /> On all such gross sales over $2,000.00 and not exceeding $100,000.00
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<br /> the tax shall be 25c on the $100.00 in excess of $2,000.00.
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<br /> On all such sales in excess of $100,000.00 the tax shall be twenty
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<br /> cents (20c) on the $100.00.
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<br /> 59. Pawnbrokers.
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<br /> On every license to a pawnbroker the specific license tax shall be
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<br /> five hundred dollars ($500) for one year or fractional part thereof. Not
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<br /> transferable.
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<br /> for each vehicle used in such peddling in the City of Charlottesville.
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<br /> Every vehicle used in peddling as aforesaid shall have conspicuously
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<br /> displayed thereon the name of the peddler using the same, together with
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<br /> the street and number, city and state of his residence.
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<br /> Nothing in this section shall be construed to require of any farmer a
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<br /> peddler's license for the privilege of selling or peddling farm products,
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<br /> wood, or charcoal grown or produced by him.
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<br /> Every license issued under this section shall expire on the thirtieth
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<br /> day of April of each year. No license issued under this section shall be
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<br /> prorated.
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<br /> The license taxes imposed by this subsection shall not apply to any
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<br /> peddler who is covered by subsection (b) of this section, and who sells
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<br /> to licensed dealers or retailers only.
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<br /> 60. (a) Peddlers.
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<br /> Any person who shall carry from place to place, any goods, wares or
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<br /> merchandise, and offer to sell or barter the same, or actually sell or
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<br /> barter the same, shall be deemed a peddler, and any person licensed as a
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<br /> peddler may sell any personal property a merchant may sell, or he may
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<br /> exchange the same for other articles.
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<br /> A peddlers' license shall not be transferable, and any person so
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<br /> licensed shall endorse his name on said license, and such license shall
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<br /> confer authority to sell within the City of Charlottesville.
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<br /> Any peddler who shall peddle for sale or sell or barter without a
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<br /> license shall be guilty of a misdemeanor and on conviction thereof shall
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<br /> be fined not less than twenty-five dollars, and not more than one hundred
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<br /> dollars for each offense; and any person selling or offering to sell as a
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<br /> peddler shall exhibit his license on demand of any citizen of this city;
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<br /> and upon his failure or refusal to do so he shall be subject to the penal-
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<br /> ties for peddling without a license.
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<br /> All persons who do not keep a regular place of business (whether
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<br /> it be a house or a vacant lot, or elsewhere), open at all times in regular
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<br /> business hours and at the same place, who shall offer for sale goods, wares
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<br /> and merchandise, shall be deemed peddlers under this section.
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<br /> All persons who keep a regular place of business, open at all times in regular
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<br /> hours and at the same place, who shall elsewhere than at such place of
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<br /> business, personally, or through their agent, offer for sale or sell, and at
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<br /> the time of such offering for sale, deliver goods, wares and merchandise,
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<br /> shall also be deemed peddlers as above, but this section shall not apply
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<br /> to those who sell or offer for sale in person or by their employees, ice,
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<br /> wood, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
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<br /> fruit or other family supplies of a perishable nature grown or produced
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<br /> by them and not purchased by them for sale.
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<br /> For the privilege of peddling or bartering in the City of Charlottes-
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<br /> ville, there shall be paid one hundred dollars for each person so engaged
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<br /> or employed in the City of Charlottesville, when he travels on foot, and
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<br /> when he peddles otherwise than on foot, the tax shall be two hundred
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<br /> dollars, except that tax on peddlers of ice, wood, meat, milk, butter, eggs,
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<br /> poultry, fish, oysters, game, vegetables, fruit or other family supplies of
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<br /> a perishable nature not grown or produced by them, shall be fifty dollars.
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<br /> 60. (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers.
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<br /> There is hereby imposed an annual city license tax on every person,
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<br /> firm or corporation, (other than a distributor and/or vendor of motor
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<br /> vehicle fuels and petroleum products, tobacco, or seafood, a farmer, a
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<br /> farmer's cooperative association, a producer, or a manufacturer taxable on
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<br /> capital by the State of Virginia), who or which peddles goods, wares,
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<br /> and merchandise by selling and delivering the same at the same time to
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<br /> licensed dealers or retailers at other than a definite place of business
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<br /> operated by the seller.
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<br /> The annual city license tax hereby imposed, as aforesaid, on every
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<br /> such person, firm or corporation, peddling, as aforesaid, is in the sum of
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<br /> one hundred dollars, for each vehicle used in such business, and the said
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<br /> license, shall not be issued quarterly, nor shall it be transferable, nor
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<br /> shall the tax be subject to proration; provided, however, that in the case
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<br /> of any person engaged in business as a wholesale merchant and purchas-
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<br /> ing a city wholesale merchant's license who is also taxable hereunder,
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<br /> the tax hereby imposed shall be twenty-five dollars ($25.00) for each
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<br /> vehicle used in such business.
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<br /> Every vehicle used by any licensee hereunder shall have conspicuously
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<br /> displayed thereon the name of the person, firm or corporation using the
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<br /> same, with the post office address of the licensee, and the license hereby
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<br /> rquired shall be conspicuously displayed on each vehicle where used in
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<br /> such business.
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<br /> Every person, firm or corporation claiming to be a distributor and/or
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<br /> vendor of motor vehicle fuels and petroleum products, a farmer, a dealer
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