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10. Automobile Washing and Polishing.
<br />Every person, firm or corporation engaged in the business of washing,
<br />polishing, cleaning, oiling and/or greasing automobiles, busses, trucks,
<br />trailers or auto wagons, when such business is not conducted in con-
<br />nection with another licensed business shall be deemed a retail merchant
<br />and pay the same license tax provided in Section 55. `-i
<br />11. Bakers -Retail and Home._ �eL
<br />Every person, firm or corporation who shall conduct a bakery or
<br />manufacturing confectionery, selling the majority of the products thereof
<br />at retail and persons who bake at home and sell their products for resale
<br />shall pay a license tax of. ----------------------------- $25.00, and where the-alAount
<br />of gross receipts exceed $2,000.00 the tax shall be 22c on each $100.00
<br />in addition thereto.
<br />12. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber shop, beauty
<br />shop, masseur, or manicurist in this City shall pay a license tax of-
<br />-------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 25c on each $100.00 in addition thereto.
<br />13. Billboards and Wall Signs.
<br />Every person, firm or corporation engaged in the business of bill-
<br />board painting or wall signs or the rental of space for such business
<br />shall pay for the privilege $40.00 and in addition $2.00 for each such
<br />billboard or wall sign in excess of 20.
<br />14. Billiards or Pool.
<br />On each license to operate billiard or pool parlors the tax shall be
<br />$20.00 for each table used in the business. No license shall be issued
<br />without the written consent of the Mayor. License may be issued quarterly.
<br />15. Bootblacks.
<br />For each chair or stand accommodating not more than one person
<br />the license shall be $2 and when a bench is used the license shall be
<br />$2 for each pair of footrests, for year or any part of year.
<br />16. Bottling Works.
<br />On each and every person, firm or corporation, doing a bottling
<br />business in the City of soda water, pop, gingerale, sarsaparilla, aerated
<br />water, fruit or vegetable juices whether made with plain water or with
<br />aerated or carbonated water, when the output of the plant is 100 cases
<br />or less per day the license tax shall be seventy-five dollars ($75) , and
<br />when the output of the said plant is in excess of 100 cases per day, in
<br />addition to such sum of seventy-five dollars ($75) thirty-five dollars
<br />($35) for each additional 100 cases of output or fraction thereof. The
<br />output of such plant shall be considered the average daily output of
<br />said plant, counting working days only, for the preceding calendar year.
<br />In the case of new plants the output shall be estimated and any under-
<br />estimate shall be subject to correction at the end of the year.
<br />17. Bowling Alleys.
<br />On every license to operate a bowling alley or bowling salon the
<br />tax shall be $20.00 for every alley used in such business.
<br />18. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business of stock,
<br />bond, note or bill broker or engaged cions ore other ess of commoditiesnshall be
<br />g orders
<br />to buy or sell cotton, grain provisionsshall
<br />deemed to be a broker dealing
<br />the gross amountions or f tures d of gro P fees
<br />y a
<br />license tax of______________________ $25.00,
<br />and commissions exceed $2,000.00 the tax shall be 50c on each $100.00
<br />in addition thereto.
<br />19. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending only to
<br />stockholders, and confining its business solely to the City and County
<br />in which organized and counties and cities immediately contiguous thereto,
<br />$50-010.
<br />Specific license tax upon paid-up stock, or partially paid-up stock, to
<br />value of $25,000-00000 00 or fracto�00 upon
<br />each additional $ , onal part thereof, so paid up.
<br />Note: Commissioner must require statement under oath of capital
<br />paid in.
<br />20. Motor Freight Terminals.
<br />Every person, firm or corporation maintaining or operating in the
<br />City of Charlottesville any freight terminal for the purpose of receiving
<br />or discharging freight c tri licb axarriedof ,by0 an motor vehicle freight
<br />carrier shall pay a spec license
<br />21. Buyers of Gold and Silver.
<br />Every buyer of gold and silver shall pay
<br />for he pr vilegeeof doi a
<br />business in the City a license tax of $50-00; p
<br />this license tax shall not apply to licensed jewelry merchants purchasing
<br />Id gold and silver at their place of business.
<br />22. Carnival.
<br />On every carnival, five hundred dollars ($500.00) per day. A carn-
<br />ival f p shall mean an aggregation of sho hem operatings together Ions one tl t
<br />places and riding devices, or any o
<br />or street, or on contiguous l is Or streets,
<br />operated ovinby separatefrom place tpep
<br />owsons,
<br />%;whether the same are
<br />firms, corporations or not.
<br />23. Chain'
<br />On each chastor'e,chain mercantile establishment or chain sub-
<br />sidiary there shall be a liatnse tax of ten (10) cents for each $100.00 of
<br />sales made during the preceding calendar year, which license tax shall
<br />be in addition to any license tax prescribed by any other section or sec-
<br />tions of this ordinance.
<br />For the purpose of this ordinance, a chain store, chain mercantile ";+
<br />establishment or chain subsidiary, shall be any retail outlet which is actu-
<br />ally under, or subject to, the direct or indirect control, direction, or man- .
<br />agement of any individual, firm, organization, or corporation, foreign
<br />or domestic operating or maintaining six or more retail stores or mer-
<br />cantile establishments anywhere under the same general management,
<br />supervision or ownership, the net revenue of which retail stores or mer-
<br />cantile establishments inure to the benefit of, or are made available, in
<br />whole or in part, immediately or ultimately, to such individual, firm or
<br />organization or corporation. This section shall apply to all such retail
<br />stores or mercantile establishments located within the corporate limits
<br />of this City even though they may be apparently or ostensibly operated
<br />separate or independent stores or mercantile establishments, if they
<br />actually subservient to, or under the control of, such individual, fir
<br />ganization or corporation in the manner set forth in this section.
<br />24. City Directory.
<br />Any person, firm or corporation who shall engage in the business
<br />of publishing or distributing a directory commonly known as a city
<br />directory having an office or representative, or making contract for work
<br />or soliciting for work in the City of Charlottesville shall pay a license
<br />tax of fifty dollars ($50.00). ..
<br />25. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and/or press-
<br />ing establishment shall pay a license tax of ------------------------------------ $25.0b,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />26. Cold Storage Plant.
<br />Every person, firm or corporation engaged in the business of oper-
<br />ating a cold storage plant for some purpose other than storage of his own
<br />goods shall pay a license tax of____________________________________________________ ___ $2-5.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall b on
<br />each $100.00 in addition thereto.
<br />27. Cold Storage -Rental of Lockers.
<br />Every person, firm or corporation engaged in the business of rental
<br />of individual lockers for cold storage of goods shall pay a license tax
<br />of -------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 25c on each $100.00 in addition thereto.
<br />The receipts for handling and preparing goods to be placed in these
<br />lockers shall be included in the foregoing receipts, however, this license
<br />shall not include the right to sell any products. If such person buys and
<br />sells any product in connection with such storage business, a separate
<br />merchant's license as hereinafter provided shall be required.
<br />28. Contractors and Contracting.
<br />(a) Every person, firm or corporation conducting or engaging in any
<br />of the following contracting occupations, businesses, or trades shall pay
<br />for she privilege where the grossreceipts e $
<br />receipts $2,000.00 the tax shall be 10c on and
<br />each $100.00 iddition thereto.
<br />Air conditioning'
<br />b it
<br />Brick conttitcting;"One and other masonal_,.
<br />Building
<br />Cement
<br />Dredging, sand and gravel
<br />Electrical
<br />Floor 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 gutty
<br />Sewer drilling and well digging
<br />Structural metal
<br />Tile, glass, flooring, flooring covering►
<br />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />(b) Every person engaged in the business of erecting a building or
<br />buildings for, the purpose of selling or renting the same and making no
<br />contract with a duly licensed contractor for the erection of said building,
<br />whether or not such person contracts with one or more duly. licensed
<br />contractors for one or more portions, but does not contract with any one
<br />person for all of the work of erecting any one of said buildings, shall
<br />be deemed to be a speculative builder and for the privilege of transacting
<br />business in this city, shall pay a license tax equal to ---------------------------- $25.00
<br />and where the entire cost of erecting the buildings, exclusive of the value
<br />of the land, exceed $2,000.00 the tax shall be 10c on each $100.00 in
<br />addition thereto. No person that is duly licensed as a contractor under
<br />paragraph (a) of this section and that is also engaged in the business of
<br />speculative building for which a license tax would be otherwise pre-
<br />scribed by this paragraph, shall be liable for a separate license, assessable
<br />under this paragraph, but every such person shall include in the basis for
<br />the tax to be computed under paragraph (a) all of the costs of erecting
<br />said speculative buildings, exclusive of the value of the land, which costs
<br />shall be considered as part of the orders or contracts accepted by the
<br />taxpayer in computing the taxpayer's contractor's license tax.
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