1956 ORDINANCES - Laserfiche WebLink

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10. Automobile Washing and Polishing. On ' each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, 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 seventy-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 seventy-five dollars ($75) thirty-five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the average daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any under- estimate 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, bond, note or bill broker or engaged in the business of receiving orders to buy or sell cotton, 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 exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. 19. Building and Loan Association. Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the City and County in which organized and counties and cities 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 a 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. . Every person, firm or corporation engaged in the business of washing, • polishing, cleaning, oiling and/or greasing automobiles, busses, trucks, trailers or auto wagons, when such business is not conducted in con- nection with another licensed bu§iness 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 bake at home 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, masseur, or manicurist in this City 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. • 13. Billboards and Wall Signs. Every person, firm or corporation engaged in the business of bill- board painting or wall signs or the rental of space for such business shall pay for the privilege $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. Bootblacks. it 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. 1.0 16. Bottling Works. On ' each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, 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 seventy-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 seventy-five dollars ($75) thirty-five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the average daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any under- estimate 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, bond, note or bill broker or engaged in the business of receiving orders to buy or sell cotton, 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 exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. 19. Building and Loan Association. Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the City and County in which organized and counties and cities 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 a 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 freight carrier shall pay a specific license tax of $250.00. 21. Buyers of Gold and Silver. Every buyer of gold and silver shall pay for the privilege of doing business in the City a license tax of $50.00; provided, however. that this license tax shall not apply to licensed jewelry merchants purchasing old gold and silver at their place of business. 22. Carnival. On every carnival, five hundred dollars ($500.00) per day. A carn- ival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them operating together on one lot or street, or on contiguous lots or streets, moving from place to place, whether the same are owned and actually operated by separate persons, firms, corporations or not. • 23. Chain Store. On each chain store, chain mercantile establishment or chain sub- sidiary there shall be a license tax of ten (10) cents for 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 sec- tions 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 actu- ally under, or subject to, the direct or indirect control, direction, or man- agement of any individual, firm, organization, or corporation, foreign or domestic operating or maintaining six or more retail stores or mer- cantile establishments anywhere under the same general management, supervision or ownership, the net revenue of which retail stores or mer- cantile establishments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such individual, firm or organization or corporation. This section shall apply to all such retail stores or mercantile establishments located within the corporate limits of this City even though they may be apparently or ostensibly operated as separate or independent stores or mercantile establishments, if they are actually subservient to, or under the control of, such individual, firm, or- ganization or corporation in the manner set forth in this section. 24. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly known as a city directory having an office or representative, or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of fifty dollars ($50.00). 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 on each $100.00 in addition thereto. 26. Cold Storage Plant. Every person, firm or corporation engaged in the business of oper- ating a cold storage plant for some purpose other than storage of his own 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 separate merchant's 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, businesses, or trades shall pay for the privilege an annual license tax of -------------------------------------------- $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto. Air conditioning Brick contracting, stone and other masonary Building Cement Dredging, sand and gravel Electrical Floor scraping or finishing Foundations Interior decorating Paint, paper decorating Plastering *' r Plumbing, heating, steamfitting, gasfitting ' Road, street, bridge, sidewalk, curb and gutter Sewer drilling and well digging Structural metal Tile, 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 go contract with a duly licensed contractor for the erection of said buildi , whether or not such person -contracts with one or more duly lice contractors for one or more portions, but does not contract with any _person for all of the work of erecting any one of said buildings, s 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 buildings, exclusive of the value, -'41 of the land, exceed $2,000.00 the tax shall be 10c on each $100.00 ins'' addition thereto. No person that is duly licensed as a contractor under'x paragraph (a) of this section and that is also engaged in the business of speculative building for which a license tax would be otherwise pre --i scribed by this paragraph, shall be liable for a separate license, assessable under this paragraph, but every such person shall include in the basis for the tax to be computed under paragraph (a) all ca#he costs of erecting ' said speculative buildings, exclusive of the value of -'the land, which costs shall be considered as part of the orders or contracts accepted by the taxpayer in computing the taxpayer's contractor's license tax.