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10. Automobile Washing and Polishing.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF WASHING,
<br />
<br /> POLISHING, CLEANING, OILING AND/OR GREASING AUTOMOBILES, BUSES, TRUCKS,
<br />
<br /> TRAILERS OR OTHER WAGONS, WHEN SUCH BUSINESS IS NOT CONDUCTED IN
<br />
<br /> CONNECTION WITH ANOTHER LICENSED BUSINESS SHALL BE DEEMED A RETAIL MERCHANT
<br />
<br /> AND PAY THE SAME LICENSE TAX PROVIDED IN SECTION 55.
<br />
<br /> 11. Bakers—Retail and Home.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION WHO SHALL CONDUCT A BAKERY OR
<br />
<br /> MANUFACTURING CONFECTIONERY, SELLING THE MAJORITY OF THE PRODUCTS
<br />
<br /> THEREOF AT RETAIL AND PERSONS WHO MAKE AND SELL THEIR PRODUCTS FOR RESALE
<br />
<br /> SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE AMOUNT OF GROSS RECEIPTS
<br />
<br /> EXCEED $2,000.00 THE TAX SHALL BE 22c ON EACH $100.00 IN ADDITION THERETO.
<br />
<br /> 12. Barbers, Beauty Shops, etc.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION OPERATING AS A BARBER SHOP, BEAUTY
<br />
<br /> SHOP, MASSUR, OR MANICURIST IN THIS CITY SHALL PAY A LICENSE TAX OF
<br />
<br /> $25.00, AND WHERE THE BUSINESS RECEIVES EXCEEDS $2,000.00 THE TAX SHALL
<br />
<br /> BE $50.00 EACH SCHOOL.
<br />
<br /> 13. Billboards and Wall Signs.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF
<br />
<br /> BILLBOARD PAINTING OR WALL SIGNS OR THE RENTAL OF SPACE FOR SUCH BUSINESS
<br />
<br /> SHALL PAY THE PRIVILEGE FEE $4,000.00 AND IN ADDITION $2.00 FOR EACH SUCH
<br />
<br /> BILLBOARD OR WALL SIGN IN EXCESS OF 20.
<br />
<br /> 14. Billiards or Pool.
<br />
<br /> ON EACH LICENSE TO OPERATE BILLIARD OR POOL PARTIES THE TAX SHALL BE
<br />
<br /> $20.00 FOR EACH TABLE USED IN THE BUSINESS, NO LICENSE SHALL BE ISSUED
<br />
<br /> WITHOUT THE WRITTEN CONSENT OF THE MAYOR. LICENSE MAY BE ISSUED QUARTERLY.
<br />
<br /> 15. Boothblacks.
<br />
<br /> FOR EACH CHAIR OR STAND ACCOMMODATING NOT MORE THAN ONE PERSON
<br />
<br /> THE LICENSE SHALL BE $2 AND WHEN A BENCH IS USED THE LICENSE SHALL BE
<br />
<br /> $2 FOR EACH PAIR OF FOOTRESTS, FOR YEAR OR ANY PART OF YEAR.
<br />
<br /> 16. Bottling Works.
<br />
<br /> ON EACH AND EVERY PERSON, FIRM OR CORPORATION, DOING A BOTTLING
<br />
<br /> BUSINESS IN THE CITY OF SODA WATER, POP, GINGER ALE, SARSAPARILLA,
<br />
<br /> ALBERT WATER, FRUIT OR VEGETABLE JUICES, WHETHER MADE WITH PLAIN WATER
<br />
<br /> OR WITH AERATED OR CARBONATED WATER, WHEN THE OUTPUT OF THE PLANT IS 100
<br />
<br /> CASES OR LESS PER DAY THE LICENSE TAX SHALL BE TWENTY-FIVE DOLLARS ($75),
<br />
<br /> AND WHEN THE OUTPUT OF THE SAID PLANT IS IN EXCESS OF 100 CASES PER DAY,
<br />
<br /> IN ADDITION TO SUCH SUM OF TWENTY-FIVE DOLLARS ($75) THIRTY-FIVE DOLLARS
<br />
<br /> ($35) FOR EACH ADDITIONAL 100 CASES OR FRACTION THEREOF. THE
<br />
<br /> OUTPUT OF SUCH PLANT SHALL BE CONSIDERED THE AVERAGE DAILY OUTPUT OF
<br />
<br /> SAID PLANT, COUNTING TWENTY DAYS, OR THE PRECEDING CALENDAR YEAR.
<br />
<br /> IN CASE OF NEW PLANTS THE AMOUNT SHALL BE ESTIMATED AND SUBMITTED.
<br />
<br /> THE TAX SHALL BE SUBJECT TO CORRECTION AT THE END OF THE YEAR.
<br />
<br /> 17. Bowling Alleys.
<br />
<br /> ON EVERY LICENSE TO OPERATE A BOWLING ALLEY OR BOWLING SALON THE
<br />
<br /> TAX SHALL BE $20.00 FOR EVERY ALLEY USED IN SUCH BUSINESS.
<br />
<br /> 18. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION CONDUCTING THE BUSINESS OF STOCK,
<br />
<br /> BONDS OR BILLS OR BROKER OR ENGAGED IN THE BUSINESS OF RECEIVING ORDERS
<br />
<br /> TO BUY OR SELL STOCK, GRAIN PROVISIONS OR OTHER COMMODITIES SHALL BE
<br />
<br /> DEEMED TO BE A BROKER DEALING IN OPTIONS OR FUTURES AND SHALL PAY A
<br />
<br /> LICENSE TAX OF $25.00, AND IF THE GROSS AMOUNT OF GROSS FEES AND
<br />
<br /> COMMISSIONS EXCEEDS $2,000.00 THE TAX SHALL BE 30c ON EACH $100.00
<br /> IN ADDITION THERETO.
<br />
<br /> 19. Building and Loan Association.
<br />
<br /> EACH LICENSED AND UPON DULY CHARTERED BUILDING AND LOAN ASSOCIATION,
<br />
<br /> WHICH LENDS ONLY TO STOCKHOLDERS AND CONFINES ITS BUSINESS SOLELY TO THE
<br />
<br /> CITY AND COUNTY IN WHICH ORGANIZED AND COUNTIES AND ITS
<br />
<br /> IMMEDIATELY CONTIGUOUS THEREOF SHALL PAY A LICENSE TAX OF $50.00.
<br />
<br /> 19. Building and Loan Association.
<br />
<br /> EACH LICENSED AND UPON DULY CHARTERED BUILDING AND LOAN ASSOCIATION,
<br />
<br /> WHICH LENDS ONLY TO STOCKHOLDERS AND CONFINES ITS BUSINESS SOLELY TO THE
<br />
<br /> CITY AND COUNTY IN WHICH ORGANIZED AND COUNTIES AND ITS IMMEDIATELY
<br />
<br /> CONTIGUOUS THEREOF SHALL PAY A LICENSE TAX OF $500.00.
<br />
<br /> Specific license tax upon paid-up stock, or partially paid-up stock, to value
<br />
<br /> of $25,000.00 or less, $75.00; and at further sum of $2,000 upon each
<br />
<br /> additional $1,000.00, or fraction thereof, to add $4.
<br />
<br /> Note: Commissioner must require statement under oath of capital
<br />
<br /> paid in.
<br />
<br /> 20. Motor Freight Terminals.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION MAINTAINING OR OPERATING IN THE
<br />
<br /> CITY OF CHARLOTTESVILLE ANY FREIGHT TERMINAL FOR THE PURPOSE OF RECEIVING
<br />
<br /> OR DISCHARGING FREIGHT CARRIED OR TO BE CARRIED BY ANY MOTOR VEHICLE
<br />
<br /> BROUGHT CARRIAGE OR FREIGHT LICENSE TAX OF $25.00.
<br />
<br /> 21. Buyers of Gold and Silver.
<br />
<br /> EVERY BUYER OF GOLD AND SILVER SHALL PAY FOR THE PRIVILEGE OF DOING
<br />
<br /> BUSINESS IN THE CITY THE LICENSE TAX OF $50.00; PROVIDED, HOWEVER, THAT
<br />
<br /> THIS LICENSE TAX SHALL NOT APPLY TO LICENSED JEWELERS, MERCHANTS
<br />
<br /> PURCHASING OLD GOLD AND SILVER AT THEIR PLACE OF BUSINESS.
<br />
<br /> 22. Carnival.
<br />
<br /> ON EVERY CARNIVAL, FIVE HUNDRED DOLLARS ($500.00) PER DAY. A CARNIVAL
<br />
<br /> SHALL MEAN AN AGGREGATION OF SHOWS, AMUSEMENTS, CONCESSIONS, EATING
<br />
<br /> PLACES AND RIDING DEVICES, OR ANY OF THE, OPERATING TOGETHER ON ONE LOT
<br />
<br /> OR STREET, IR IN CONTIGOUS LOSS OR STREETS, MOVING FROM PLACE TO PALCE,
<br />
<br /> WHETHER THE SAME ARE OWNED AND ACTUALLY OPERATED BY SEPERATE PERSONS,
<br />
<br /> FIRMS, CORPORATIONS OR NOT.
<br />
<br /> 23. Chain Store.
<br />
<br /> ON EACH CHAIN STORE, CHAIN MERCHANTILE ESTABLISHMENT OR CHAIN SUB-
<br />
<br /> SIDARY WHERE SHALL BE A LICENSE TAX OF TEN (10) PERCENT FOR EACH $100.00 OF
<br />
<br /> SALES MADE DURING THE PRECEDING CALENDAR YEAR, WHICH LICENSE TAX SHALL
<br />
<br /> BE IN ADDITION TO ANY LICENSE TAX PRESCRIBED BY ANY ORDINANCE OR AS PROVIDED
<br />
<br /> IN THIS ORDINANCE.
<br />
<br /> FOR THE PURPOSE OF THIS ORDINANCE, A CHAIN STORE, CHAIN MERCHANTILE
<br />
<br /> ESTABLISHMENT OR CHAIN SUBSIDIARY, SHALL BE ANY RETAIL OUTLET WHICH IS ACTU-
<br />
<br /> ALLY OWNED, OR SUBJECT TO, THE DIRECT OR INDIRECT CONTROL, DIRECTION, OR MAN-
<br />
<br /> AGEMENT OF ANY INDIVIDUAL, FIRM, ORGANIZATION, OR CORPORATION, FOREIGN
<br />
<br /> OR DOMESTIC OPERATING OR MAINTAINING SIX OR MORE RETAIL STORES OR MER-
<br />
<br /> CHANTILE ESTABLISHMENTS ANYWHERE UNDER THE SAME MANAGEMENT, OWNERSHIP OR
<br />
<br /> CONTROL IN THIS CITY. FOR THE PURPOSE OF THIS ORDINANCE, A CHAIN STORE, CHAIN
<br />
<br /> MERCHANTILE ESTABLISHMENT OR CHAIN SUBSIDIARY SHALL BE AN ESTABLISHMENT IN
<br />
<br /> WHICH THE RETAIL SALES ARE MADE BY AN ESTABLISHMENT OWNED OR CONTROLLED
<br />
<br /> BY THE SAME MANAGEMENT, OWNERSHIP OR CONTROL. PROVIDED, HOWEVER, THAT THIS
<br />
<br /> SECTION SHALL NOT APPLY TO AN INDIVIDUAL RETAIL MERCHANT, OR TO A
<br />
<br /> SINGLE RETAIL MERCHANT, OR TO A SINGLE RETAIL MERCHANTILE ESTABLISHMENT,
<br />
<br /> WHICH IS NOT PART OF ANY CHAIN STORE OR CHAIN MERCHANTILE ESTABLISHMENT.
<br />
<br /> PROVIDED FURTHER, THAT THIS SECTION SHALL NOT APPLY TO RETAIL MERCHANTS
<br />
<br /> OPERATING IN THIS CITY UNDER A COMMON MANAGEMENT OR OWNERSHIP
<br />
<br /> BUT NOT MAINTAINING SIX OR MORE RETAIL STORES OR MERCHANTILE ESTABLISHMENTS
<br />
<br /> ANYWHERE UNDER THE SAME MANAGEMENT, OWNERSHIP OR CONTROL.
<br />
<br /> 24. City Directory.
<br />
<br /> ANY PERSON, FIRM OR CORPORATION SHALL ENGAGE IN THE BUSINESS OF PUBLISH-
<br />
<br /> ING OR DISTRIBUTING A DIRECTORY COMMONLY KNOWN AS A CITY
<br />
<br /> DIRECTORY BY FURNISHING AN OFFICIAL DIRECTORY OR MAKING CONTRACT
<br />
<br /> FOR WORK AND/OR SOLICITING FOR WORK IN THIS CITY. CHARLOTTESVILLE SHALL PAY A LICENSE
<br />
<br /> TAX OF FIFTY DOLLARS ($500.00).
<br />
<br /> 25. Cleaning and Pressing.
<br />
<br /> EACH PERSON, FIRM OR CORPORATION CONDUCTING A CLEANING AND/OR PRESS-
<br />
<br /> ING ESTABLISHMENT SHALL PAY A LICENSE TAX THEREOF AS FOLLOWS, AND
<br />
<br /> WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25c
<br />
<br /> EACH $100.00 AND ADDITION THERETO.
<br />
<br /> 26. Cold Storage Plant.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF
<br />
<br /> OPERATING A COLD STORAGE PLANT FOR SOME PURPOSE OTHER THAN STORAGE
<br />
<br /> OF FOOD OR GOODS SHALL PAY A LICENSE TAX OF $25.00, AND WHERE
<br />
<br /> THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25c ON EACH
<br />
<br /> $100.00 IN ADDITION THERETO.
<br />
<br /> 27. Cold Storage—Rental of Lockers.
<br />
<br /> EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF RENTAL
<br />
<br /> OF INDIVIDUAL LOCKERS FOR COLD STORAGE OF GOODS SHALL PAY A LICENSE TAX
<br />
<br /> OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE
<br />
<br /> 25c ON EACH $100.00 IN ADDITION THERETO.
<br />
<br /> THE RECEIPTS FOR HANDLING AND PREPARING GOODS TO BE PLACED IN THESE
<br />
<br /> LOCKERS SHALL BE INCLUDED IN THE FOREGOING RECEIPTS; HOWEVER,
<br />
<br /> THIS LICENSE SHALL NOT INCLUDE THE RIGHT TO SELL ANY PRODUCTS. IF SUCH PERSON BUYS AND
<br />
<br /> SELLS ANY PRODUCT IN CONNECTION WITH SUCH STORAGE BUSINESS, A SEPERATE
<br />
<br /> MERCHANTS LICENSE AS HEREINAFTER PROVIDED SHALL BE REQUIRED.
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<br /> 28. Contractors and Contracting.
<br />
<br /> (a) Every person, firm or corporation conducting or engaging in any
<br />
<br /> of the following contracting occupations, business, or trades shall pay
<br />
<br /> for the preceding annual license tax of
<br />
<br /> $25.00, and where the gross receipts exceed
<br />
<br /> $2,000.00 the tax shall be 10.0c on each $100.00 in addition thereto.
<br />
<br />
<br /> Air conditioning
<br /> Brick contracting, stone and other masonry building
<br /> Cement
<br /> Dredging sand and gravel
<br /> Electrical
<br /> Flour scraping or finishing
<br /> Foundations
<br /> Interior decorating
<br /> Paint, paper decorating
<br /> Plastering
<br /> Plumbing, heating, steamfitting, gasfitting
<br /> Road, street, bridge, sidewalk, curb and gutter
<br /> Sewer draining and well digging
<br /> Structural metal
<br /> Tie, glass flooring, flooring covering
<br /> Wrecking, moving, excavating
<br /> Other contractors and contracting
<br />
<br />
<br /> (b) Every person engaged in the business of erecting a building or
<br />
<br /> building for the purpose of selling or renting the same and making no
<br />
<br /> contract with a duly licensed contractor for the erection of said buildings,
<br />
<br /> whether or not such person contracts with one or more persons for one or
<br />
<br /> more portions, but does not contract with any one
<br />
<br /> person for all of the work of erecting any one of said buildings, shall
<br />
<br /> be deemed to be a speculative builder and for the privilege of contracting
<br />
<br /> business in this city, shall pay a license tax equal to $25.00
<br />
<br /> and where the entire gross receipts from exclusive of the value
<br />
<br /> of the land, except $2,000.00 the tax shall be 10c on each $100.00 in
<br />
<br /> addition thereto. No person that is duly licensed as a contractor under this
<br />
<br /> chapter (a) of this section and that is also engaged in the business of
<br />
<br /> speculative building for which a license tax would be otherwise not allowed
<br />
<br /> be liable for a separate license, but shall
<br />
<br /> be permitted to carry on the business in this chapter (a) all of which is described.
<br />
<br /> For the purpose of the license tax the gross receipts as in computing the tax.
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