1956 ORDINANCES - Laserfiche WebLink

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If the principal business engaged in is manufacturinh and machine work is incidental, the gross receipts may be reported and included in the manufacturer's tax. 53. Manufacturers, Processors. Every person conducting or engaging in any one or more manufactur- ing, or processing occupations, within the City for which no specific license is provided under any other section of this ordinance, including, but not by this particular enumeration limiting the above general descrip- tion, the following businesses or trades, shall pay for the privilege an annual license tax of $100.00 plus 3c for each $100.00 of gross receipts, as hereinafter defined, not in excess of $5,000,000.00 and lc for each $100.00 of such gross receipts in excess of $5,000,000.00 from the busi- ness during the preceding calendar year. Asphalt, or asphalt products, bricks, marble goods, tombstones Awnings, sails or tents Barrels, crates, boxes, hogsheads, veneers, veneer and wood products Beds, bed springs, cots, mattresses, any or all Book publishers and binders Breads, cakes, pies, Ad other bakery products Burlap, and cotton bags and barrel covers Canneries Caskets, coffins, and burial vaults Cement and cement products Chemical or chemical products Cigarettes or tobacco products Clothing, hose, cotton, wool, silk, textile and textile products Coffee roasting or tea blending Confections Cork products and insulating materials Fertilizers or guano Flavoring extracts and syrups Food for livestock Furniture, novelties, and wood products Gypsum and gypsum products Ice Ice Cream Manufacturing, processing and assembling steel, iron and metal pro- ducts, any or all Motor vehicles or parts thereof Paints Pasteurization and bottling of milk, cream, milk products Planing and rolling mills Processing peanuts and peanut products Processing soy beans Sashes, frames, blinds, or wood products, saw mills Other manufacturers and processors. 54. Medicines, Salves, etc.—Sale of on Street. On every such license to carry or sell medicines, salves or liniments, on the streets, alleys, or elsewhere in this city, the tax shall be fifty dollars ($50) per day, but no such license shall be issued except by authority of the Mayor. Provided that this tax shall not apply to any person pay- ing merchants' license tax. 55. Merchants—Retail. Every person, firm or corporation engaged in the business of 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 tax 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 twenty cents (20c) on the $100.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax 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: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,000.00 the tax shall be thirty cents (30c) 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 merchant's license, which license shall be based on the gross receipts of such person, firm or corporation. 58. Moving Picture Shows. Each person, firm or corporation engaged in the operation of a moving picture theater shall pay a license tax of ---------------------------- $25.00, and where the gross receipts, exclusive of excise and admission 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. 60. Outside` -1 Any person residing 'o avmg his or their principal office within 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- merchandise 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 $100,000.00 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 twenty cents (20c) on the $100.00. 61. Pawnbrokers. On exery license to a pawnbroker the specific license tax shall be five hundred dollars ($500) for one year or fractional part thereof. Not transferable. 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, shall 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 4said license, and such license shall confer authority to sell within the City of Charlottesville. Any peddler who shall peddle for sale or sell or barter without a license shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than twenty-five dollars, and not more than one hundred dollars for each offense; and any person selling or offering to sell as a peddler shall exhibit his license on demand of any citizen of this city; and upon his failure or refusal to do so he shall be subject to the penal- ties for peddling without a license. All persons who do not keep a regular place of business ( whether 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 Charlottes - vile, there shall be paid one hundred dollars for each person so engaged or employed in the City of Charlottesville, when he travels on foot, and when he peddles otherwise than on foot, the tax shall be two hundred dollars, except that tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature not grown or produced by them, shall be fifty dollars for each vehicle used in such peddling in the City of Charlottesville. Every vehicle used in peddling as aforesaid shall have conspicuously displayed thereon the name of the peddler using the same, together with the street and number, city and state of his residence. Nothing in this section shall be construed to require of any farmer a peddler's license for the privilege of selling or peddling farm products, wood, or charcoal grown or produced by him. Every license issued under this section shall expire on the thirtieth day of April of each year. No license issued under this section shall be prorated. The license taxes imposed by this subsection shall not apply to any peddler who is covered by subsection (b) of this section, and who sells to licensed dealers or retailers only. 62. (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers. There is hereby imposed an annual city license tax on every person, firm or corporation, ( other than a distributor and/or vendor of motor vehicle fuels and petroleum products, tobacco, or seafood, a farmer, a farmer's cooperative association, a producer, or a manufacturer taxable on capital by the State of Virginia), who or which peddles goods, wares, and merchandise by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business 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 sum 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, nor shall the tax be subject to proration; provided, however, that in the case of any person engaged in business as a wholesale merchant and Purchase- ing a city wholesale merchant's license who is also taxable hereunder, the tax hereby imposed shall be levied first and the license used in such business. Every vehicle used by an licensee hereunder shall have conspicuously displayed thereon the name of the person, firm or corporation using the same, with the post office address of the licensee, and the license hereby required shall be conspicuously displayed on each vehicle where used in such business.