1956 ORDINANCES - Laserfiche WebLink

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10. Automobile Washing and Polishing. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF WASHING, POLISHING, CLEANING, OILING AND/OR GREASING AUTOMOBILES, BUSES, TRUCKS, TRAILERS OR OTHER WAGONS, WHEN SUCH BUSINESS IS NOT CONDUCTED IN CONNECTION WITH ANOTHER LICENSED BUSINESS SHALL BE DEEMED A RETAIL MERCHANT AND PAY THE SAME LICENSE TAX PROVIDED IN SECTION 55. 11. Bakers—Retail and Home. EVERY PERSON, FIRM OR CORPORATION WHO SHALL CONDUCT A BAKERY OR MANUFACTURING CONFECTIONERY, SELLING THE MAJORITY OF THE PRODUCTS THEREOF AT RETAIL AND PERSONS WHO MAKE AND SELL THEIR PRODUCTS FOR RESALE SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE AMOUNT OF GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 22c ON EACH $100.00 IN ADDITION THERETO. 12. Barbers, Beauty Shops, etc. EVERY PERSON, FIRM OR CORPORATION OPERATING AS A BARBER SHOP, BEAUTY SHOP, MASSUR, OR MANICURIST IN THIS CITY SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEEDS $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO. 13. Billboards and Wall Signs. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF BILLBOARD PAINTING OR WALL SIGNS OR THE RENTAL OF SPACE FOR SUCH BUSINESS SHALL PAY THE PRIVILEGE FEE $40.00 AND IN ADDITION $2.00 FOR EACH SUCH BILLBOARD OR WALL SIGN IN EXCESS OF 20. 14. Billiards or Pool. ON EACH LICENSE TO OPERATE BILLIARD OR POOL PARLORS THE TAX SHALL BE $20.00 FOR EACH TABLE USED IN THE BUSINESS, NO LICENSE SHALL BE ISSUED WITHOUT THE WRITTEN CONSENT OF THE MAYOR. LICENSE MAY BE ISSUED QUARTERLY. 15. Boothblacks. FOR EACH CHAIR OR STAND ACCOMMODATING NOT MORE THAN ONE PERSON THE LICENSE SHALL BE $2 AND WHEN A BENCH IS USED THE LICENSE SHALL BE $2 FOR EACH PAIR OF FOOTRESTS, FOR YEAR OR ANY PART OF YEAR. 16. Bottling Works. ON EACH AND EVERY PERSON, FIRM OR CORPORATION, DOING A BOTTLING BUSINESS IN THE CITY OF SODA WATER, POP, GINGER ALE, SARSAPARILLA, AERATED WATER, FRUIT OR VEGETABLE JUICES, WHETHER MADE WITH PLAIN WATER OR WITH AERATED OR CARBONATED WATER, WHEN THE OUTPUT OF THE PLANT IS 100 CASES OR LESS PER DAY THE LICENSE TAX SHALL BE TWENTY-FIVE DOLLARS ($75), AND WHEN THE OUTPUT OF THE SAID PLANT IS IN EXCESS OF 100 CASES PER DAY, IN ADDITION TO SUCH SUM OF TWENTY-FIVE DOLLARS ($75) THIRTY-FIVE DOLLARS ($35) FOR EACH ADDITIONAL 100 CASES OR FRACTION THEREOF. THE OUTPUT OF SUCH PLANT SHALL BE CONSIDERED THE AVERAGE DAILY OUTPUT OF SAID PLANT, COUNTING TWENTY DAYS, OR THE PRECEDING CALENDAR YEAR. IN CASE OF NEW PLANTS THE AMOUNT SHALL BE ESTIMATED AND SUBMITTED. THE TAX SHALL BE SUBJECT TO CORRECTION AT THE END OF THE YEAR. 17. Bowling Alleys. ON EVERY LICENSE TO OPERATE A BOWLING ALLEY OR BOWLING SALON THE TAX SHALL BE $20.00 FOR EVERY ALLEY USED IN SUCH BUSINESS. 18. Brokers, in Stocks, Bonds, Bills and Options or Futures. EVERY PERSON, FIRM OR CORPORATION CONDUCTING THE BUSINESS OF STOCK, BONDS OR BILLS OR BROKER OR ENGAGED IN THE BUSINESS OF RECEIVING ORDERS TO BUY OR SELL STOCK, GRAIN PROVISIONS OR OTHER COMMODITIES SHALL BE DEEMED TO BE A BROKER DEALING IN OPTIONS OR FUTURES AND SHALL PAY A LICENSE TAX OF $25.00, AND IF THE GROSS AMOUNT OF GROSS FEES AND COMMISSIONS EXCEEDS $2,000.00 THE TAX SHALL BE 30c ON EACH $100.00 IN ADDITION THERETO. 19. Building and Loan Association. SPECEFIC LICENSE TAX UPON PURELY MUTUAL COMPANIES LENDING ONLY TO STOCKHOLDERS, AND CONFORMING ITS BUSINESS SOLELY TO THE CITY AND COUNTY IN WHICH ORGANIZED AND COUNTIES AND CITES IMMEDIATELY CONTIGUOUS THERETO, $50.00 SPECIFIC LICENSE TAX UPON PAID-UP STOCK OR PARTIALLY PAID-UP STOCK, TO VALUE OF $25,000.00 OR LESS, $75.00; AND FURTHER SUM OF $2.00 UPON EACH ADDITIONAL $1,000.00 OR FRACTIONAL PART THEREOF, SO PAID UP. NOTE: COMMISSIONER MUST REQUIRE STATEMENT UNDER OATH OF CAPITAL PAID IN. 20. Motor Freight Terminals. EVERY PERSON, FIRM OR CORPORATION MAINTAINING OR OPERATING IN THE CITY OF CHARLOTTESVILLE ANY FREIGHT TERMINAL FOR THE PURPOSE OF RECEIVING OR DISCHARGING FREIGHT CARRIED OR TO BE CARRIED BY ANY MOTOR VEHICLE CARRIER SHALL PAY A SPECIFIC LICENSE TAX OF $25.00. 21. Buyers of Gold and Silver. EVERY BUYER OF GOLD AND SILVER SHALL PAY FOR THE PRIVILEGE OF DOING BUSINESS IN THE CITY THE LICENSE TAX OF $50.00; PROVIDED, HOWEVER, THAT THIS LICENSE TAX SHALL NOT APPLY TO LICENSED JEWELERS, MERCHANTS PURCHASING OLD GOLD AND SILVER AT THEIR PLACE OF BUSINESS. 22. Carnival. ON EVERY CARNIVAL, FIVE HUNDRED DOLLARS ($500.00) PER DAY. A CARNIVAL SHALL MEAN AN AGGREGATION OF SHOWS, AMUSEMENTS, CONCESSIONS, EATING PLACES AND RIDING DEVICES, OR ANY OF THE, OPERATING TOGETHER ON ONE LOT OR STREET, IR IN CONTIGOUS LOSS OR STREETS, MOVING FROM PLACE TO PALCE, WHETHER THE SAME ARE OWNED AND ACTUALLY OPERATED BY SEPERATE PERSONS, FIRMS, CORPORATIONS OR NOT. 23. Chain Store. ON EACH CHAIN STORE, CHAIN MERCANTILE ESTABLISHMENT OR CHAIN SUBSIDIARY THERE SHALL BE A LICENSE TAX OF TEN (10) CENTS PER EACH $100.00 OF SALES MADE DURING THE PRECEDING CALENDAR YEAR, WHICH LICENSE TAX SHALL BE IN ADDITION TO ANY LICENSE TAX PRESCRIBED BY ANY OTHER SECTION OR SECTIONS OF THIS ORDINANCE. FOR THE PURPOSE OF THIS ORDINANCE, A CHAIN STORE, CHAIN MERCANTILE ESTABLISHMENT OR CHAIN SUBSIDIARY SHALL BE ANY RETAIL OUTLET, WHICH IS ACTUALLY OWNED, OR SUBJECT TO, THE DIRECT OR INDIRECT CONTROL, OF MANAGEMENT OF ANY INDIVIDUAL, FIRM, ORGANIZATION, OR CORPORATION, FOREIGN OR DOMESTIC OPERATING OR MAINTAINING ITS OR MORE RETAIL STORES OR MERCHANDISE, THE TERM AND NUMBER OF ANY SUCH STORE; AND THE NET REVENUE OF WHICH RETAIL STORES OR MERCHANDISE OR ANY OTHER BUSINESS OR CONCERN ARE MANAGED, THE NET REVENUE DERIVED BY SUCH RETAIL STORES OR MERCHANDISE BEING A PART OF A COMMON ENTERPRISE, OR OTHER THAN THE NET REVENUE OF WHICH RETAIL STORES OR MERCHANDISE IS NOT DERIVED FROM THE USE OF A SEPARATE OWNERSHIP AND OPERATION; OR ANY RETAIL STORES OR MERCHANDISE OPERATED AS A PART OF SUCH CHAIN STORE, CHAIN MERCANTILE ESTABLISHMENT OR CHAIN SUBSIDIARY; PROVIDED, THAT SUCH STORES OR MERCHANDISE ARE UNDER ONE COMMON MANAGEMENT AND CONTROL. THE TERM “NET REVENUE” AS USED IN THIS SECTION MEANS THE TOTAL GROSS RECEIPTS DERIVED FROM THE SALE OF RETAIL GOODS OR MERCHANDISE, LESS THE COST OF GOODS SOLD AND THE COST OF TRANSPORTATION, SALES TAX AND THE COST OF REPAIRS, REFUNDS, AND DISCOUNTS. 24. City Directory. ANY PERSON, FIRM OR CORPORATION SHALL ENGAGE IN THE BUSINESS OF PUBLISH- ING OR DISTRIBUTING A DIRECTORY COMMONLY KNOWN AS A CITY DIRECTORY BY FURNISHING AN OFFICIAL DIRECTORY OR MAKING CONTRACT FOR WORK OR SOLICITING FOR WORK IN THIS CITY. CHARLOTTESVILLE SHALL PAY A LICENSE TAX OF FIFTY DOLLARS ($500.00). 25. Cleaning and Pressing. EACH PERSON, FIRM OR CORPORATION CONDUCTING A CLEANING AND/OR PRESS- ING ESTABLISHMENT SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25c EACH $100.00 AND ADDITION THERETO. 26. Cold Storage Plant. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF OPERATING A COLD STORAGE PLANT FOR SOME PURPOSE OTHER THAN STORAGE OF FOOD OR GOODS SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25c ON EACH $100.00 IN ADDITION THERETO. 27. Cold Storage—Rental of Lockers. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF RENTAL OF INDIVIDUAL LOCKERS FOR COLD STORAGE OF GOODS SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25c ON EACH $100.00 IN ADDITION THERETO. THE RECEIPTS FOR HANDLING AND PREPARING GOODS TO BE PLACED IN THESE LOCKERS SHALL BE INCLUDED IN THE FOREGOING RECEIPTS; HOWEVER, THIS LICENSE SHALL NOT INCLUDE THE RIGHT TO SELL ANY PRODUCTS. IF SUCH PERSON BUYS AND SELLS ANY PRODUCT IN CONNECTION WITH SUCH STORAGE BUSINESS, A SEPERATE MERCHANTS LICENSE AS HEREINAFTER PROVIDED SHALL BE REQUIRED. 28. CONTRACTORS AND CONTRACTING. (A) EVERY PERSON, FIRM OR CORPORATION CONDUCTING OR ENGAGING IN ANY OF THE FOLLOWING CONTRACTING OCCUPATIONS, BUSINESS, OR TRADES SHALL PAY FOR THE PRECEDING ANNUAL LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 10.0C ON EACH $100.00 IN ADDITION THERETO. AIR CONDITIONING BRICK CONTRACTING, STONE AND OTHER MASONRY BUILDING CEMENT DREDGING SAND AND GRAVEL ELECTRICAL FLOUR SCRAPING OR FINISHING FOUNDATIONS INTERIOR DECORATING PAINT, PAPER DECORATING PLASTERING PLUMBING, HEATING, STEAMFITTING, GASFITTING ROAD, STREET, BRIDGE, SIDEWALK, CURB AND GUTTER SEWER DRAINING AND WELL DIGGING STRUCTURAL METAL TIE, GLASS FLOORING, FLOORING COVERING WRECKING, MOVING, EXCAVATING OTHER CONTRACTORS AND CONTRACTING (B) EVERY PERSON ENGAGED IN THE BUSINESS OF ERECTING A BUILDING OR BUILDINGS FOR THE PURPOSE OF SELLING OR RENTING THE SAME AND MAKING NO CONTRACT WITH A DULY LICENSED CONTRACTOR FOR THE ERECTION OF SAID BUILDING, WHETHER OR NOT SUCH PERSON CONTRACTS WITH ONE OR MORE DULY LICENSED CONTRACTORS FOR ONE OR MORE PORTIONS, BUT DOES NOT CONTRACT WITH ANY ONE CONTRACTOR FOR ALL OF THE WORK OF ERECTING ANY ONE OF SAID BUILDINGS, SHALL BE DEEMED TO BE A SPECULATIVE BUILDER AND FOR THE PRIVILEGE OF TRANSACTING BUSINESS IN THIS CITY, SHALL PAY A LICENSE TAX EQUAL TO $25.00, AND WHERE THE ENTIRE COST OF ERECTING THE BUILDING OR BUILDINGS, EXCLUSIVE OF THE VALUE OF THE LAND, EXCEED $2,000.00 THE TAX SHALL BE 10C ON EACH $100.00 IN ADDITION THERETO. NO PERSON THAT IS DULY LICENSED AS A CONTRACTOR UNDER PARAGRAPH (A) OF THIS SECTION AND IS ALSO ENGAGED IN THE BUSINESS OF ERECTING A SPECULATIVE BUILDING FOR WHICH A LICENSE TAX WOULD BE OTHERWISE PRESCRIBED BY THIS PARAGRAPH, SHALL BE LIABLE FOR A SEPARATE LICENSE, ASSESSMENT UNDER THIS PARAGRAPH, BUT EACH PERSON SHALL INCLUDE IN THE BASIS FOR THE TAX TO BE COMPUTED UNDER PARAGRAPH (A) ALL OF THE COSTS OF ERECTING SUCH SPECULATIVE BUILDINGS, EXCLUSIVE OF THE VALUE OF THE LAND, AND THE SAME SHALL BE CONSIDERED AS A PART OF THE ORDERS OR CONTRACTS ACCEPTED BY THE TAXPAYER IN COMPUTING THE TAXPAYER'S CONTRACTOR'S LICENSE TAX.