1955 ORDINANCES - Laserfiche WebLink

Home Browse Search

55. Merchants Retail. :&G1VW Every person, firm or corporation engaged in the business a retail merchant shall for each separate place of business conducted in the City 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: iax shall be twenty-five cents (25c) on the $100.00 in excess of $2,000.00. On all sales in excess of $100,000.00 the tax shall be cents 2 0c) on the $100.00. Where any person, firm or corporation engaged in the ss of -a' retail merchant makes charges for services rendered in conn with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license �+kx is calculated, unless a separate license tax is paid to the City in con- nection with the furnishing of such services. 56. 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: LJ[ If the amount of purchases shall not exceed $10,000.00 the tax shall be 575.00. .16 On all purchases over $10,000.00 and less than $50,000.00 the tax shall be thirty cents (300 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 ( 16c) on the $100.00. 57. Monuments and Tombstones. Each person, firm ` or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a retail mWchant's license, which license shall be based oa..the g>�sss receipts of such person, firm or corporation. „-, sir ►_ 58.4fMoving Picture Shows. .-I alit Each person, firm or corporation engages} lh� the operation, --of a Any er who shall peddle for sale or !�tiP-1*WKW (0ithout a license shall guilty of a misdemeanor and on conviction thereof shall be fined not less than twenty-five dollars, and not more than onq&ndred dollars or each offense; and any person selling or offeringA1rJJA as a ped 'hall exhibit his license on demand of any citizen city; and his failure or refusal to ohe shallsubject; enal- ties ppeddling without a licens All persons who do not keep a regular place of busin ether 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 C&tes- vile, there shall be paid one hundred dollars for each person so'' nZa ged or employed in the City of Charlottesville, when he travels on . ' fir, and when he peddles otherwise than on foot, the tax shall be twd ndred dollars, except that tax on peddlers of ice, wood, meat, milk, butmr:j eggs, poultry, fish, oysters, game, vegetables, fruit or other family sdppiciksof a perishable nature not grown or produced by them, shall be fifiWtdollars for each vehicle used in such peddling in the City of Chat$otds(eille. .Mill f - Every vehicle used in peddling as aforesaid shall have conously }displayed thereon the name of the peddler using the same, toget�m with the street and number, city and state of his residence. Nothing in this section shall be construed to require of an rrler a pd4dler's license for the privilege of selling or peddling farm products, wood, or charcoal grown or produced by him. -"tvery license issued under this section shall expire on the thirtieth 'day of April of each year. No license issued under t ction shall be prorated; The license taxes unposed by this subsectIRRMhall not apply to any peddler who is covered by subsection (b) of this section, and who sells to licensed dealers or retailers only. moving picture theater shall pay a license tax- of --------------------------_$25.00, an4_where the gross receipts; exclusive of excise and admissi taxes, exceed $2,000.00 the tax shall be forty cents (40c) on each_100.00 in addition thereto. 59. Musicians Itinerant. Every itinerant musician performing in the streets of this city, such as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. fi0. Outside Agents. Any person residing or having his or their principal office withi .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 me, 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 $100,000.904 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 tw ty cents (20c) on the $100.00. 61. Pawnbrokers. �d On exery license to a pawnbroker the specific license tax 11 be • five hundred dollars ($500) for one year or fractional part thereo . Not transferable. r. . 62. (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, Ahall 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. Peddl '�-9f Goods,.;,yV ,rpr Merchandise Who Sell ILsrlt to Licensed Dealer.- b9 fere is hereby imps an annual city license tax on every person, firm tf�° corps Ftion, ( other than a distributor and/or vendor of motor VPMcWlluels and petroleum products, tobacco, or seafood, a farmer, a farrillrs' cooperative association, a producer, or a manufacturer taxable o capital by the State of Virginia), who or which peddles goods, ware. ,andchandise by selling and .delivering the same at the same time tib licet_slealers or retailers at other than a definite place of busines 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 sun 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, ; titst shall the tax be subject to proration; provided, however, that in the, case of any person engaged in business as a wholesale merchant and jPurcha§- • ing a city wholesale merchant's license who is also taxable hereutidet', the tax hereby imposed shall be twenty-five dollars ($25.00) for egeh vehicle used in such business.w1i Every vehicle used by any licensee hereunder shall have consVdi picuously displayed thereon the name of the person, firm or corporation using the fame, with the post office address of the licensee, and the license hergby fequired shall be conspicuously displayed on each vehicle where used uch 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 1' ensed dealers or retailers, such goods, wares or merchandise, shall upon ji+que t ,of any police, tax or revenue officer furnish evidence of his or X'clai other than his or its mere statement, that he or it is exempt from t4 provisions of this subsection, and failure to furnish such evidence shall be lafficientound for charging the person operating the vehicle with the ,Rolation his subsection; and in any prosecution for a violation of this subsectio a claim aforesaid must be corroborated by satisfactory evi- Jen fm-;--ce.UP exemption hereby accorded a distributor and/or vendor of Rotor veWle 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, ,,,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.