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49. **Launderettes.**
<br />
<br />On every person, firm or corporation who operates a laundry in
<br />
<br />which the customer pays rental for the use of washing machines at such
<br />
<br />place of business a license tax of $25.00 and where the gross
<br />
<br />receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition
<br />
<br />thereto.
<br />
<br />50. **Livestock Brokers.**
<br />
<br />Every dealer who shall buy livestock for the purpose of selling or
<br />
<br />shall sell livestock purchased by him shall pay a specific license tax of
<br />
<br />$100.00 per annum. This section shall not apply to dealers who pay a
<br />
<br />Merchant's License Tax.
<br />
<br />51. **Loans.**
<br />
<br />On each person, firm or corporation, other than a pawnbroker, mak-
<br />
<br />ing loans secured by orders on or assignments of the time or wages of any
<br />
<br />employee, or making loans secured by chattel mortgages or liens on
<br />
<br />personal property or household furniture or licensed to do business under
<br />
<br />the provisions of the State Uniform Small Loan Act the license tax shall
<br />
<br />be $25.00, and where the gross receipts exceed $2,000.00 the
<br />
<br />tax shall be 50c on each $100.00 in addition thereto.
<br />
<br />52. **Machine Shops.**
<br />
<br />On every person, firm or corporation who shall engage in the business
<br />
<br />of operating a machine shop the tax shall be $25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />
<br />each $100.00 in addition thereto.
<br />
<br />If the principal business engaged in is manufacturing and machine
<br />
<br />work is incidental, the gross receipts may be reported and included in
<br />
<br />the manufacturer's tax.
<br />
<br />53. **Manufacturers, Processors.**
<br />
<br />Every person conducting or engaging in any one or more manufactur-
<br />
<br />ing, or processing occupations, within the City for which no specific
<br />
<br />license is provided under any other section of this ordinance, including,
<br />
<br />but not by this particular enumeration limiting the above general descrip-
<br />
<br />tion, the following businesses or trades, shall pay for the privilege an
<br />
<br />annual license tax of $100.00 plus 3c for each $100.00 of gross receipts,
<br />
<br />as hereinafter defined, not in excess of $5,000,000.00 and 1c for each
<br />
<br />$100.00 of such gross receipts in excess of $5,000,000.00 from the busi-
<br />
<br />ness during the preceding calendar year:
<br />
<br />Asphalt, or asphalt products, bricks, marble goods, tombstones
<br />
<br />Awnings, sails or tents
<br />
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and wood products
<br />
<br />Beds, bed springs, cots, mattresses, any
<br />
<br />Book publishers and binders
<br />
<br />Breads, cakes, pies, and other bakery products
<br />
<br />Burlap, and cotton bags and barrel covers
<br />
<br />Canneries
<br />
<br />Caskets, coffins, and burial vaults
<br />
<br />Cement and cement products
<br />
<br />Chemical or chemical products
<br />
<br />Cigarettes or tobacco products
<br />
<br />Clothing, hose, cotton, wool, silk, textile and textile products
<br />
<br />Coffee roasting or tea blending
<br />
<br />Confections
<br />
<br />Cork products and insulating materials
<br />
<br />Fertilizers or guano
<br />
<br />Flavoring extracts and syrups
<br />
<br />Food for livestock
<br />
<br />Furniture, novelties, and wood products
<br />
<br />Gypsum and gypsum products
<br />
<br />Ice Cream
<br />
<br />Manufacturing, processing and assembling steel, iron and metal prod-
<br />
<br />ucts, any or all
<br />
<br />Motor vehicles or parts thereof
<br />
<br />Paints
<br />
<br />Pasteurization and bottling of milk, cream, milk products
<br />
<br />Planing and rolling mills
<br />
<br />Processing peanuts and peanut products
<br />
<br />Processing soy beans
<br />
<br />Sashes, frames, blinds, or wood products, saw mills
<br />
<br />Other manufacturers and processors.
<br />
<br />54. **Medicines, Salves, etc.—Sale of on Street.**
<br />
<br />On every such license to carry or sell medicines, salves or liniments,
<br />
<br />on the streets, alleys, or elsewhere in this city, the tax shall be fifty dollars
<br />
<br />($50) per day, but no such license shall be issued except by authority
<br />
<br />of the Mayor. Provided that this tax shall not apply to any person pay-
<br />
<br />ing merchants' license tax.
<br />
<br />55. **Merchants—Retail.**
<br />
<br />Every person, firm or corporation engaged in the business of a retail
<br />
<br />merchant shall for each separate place of business conducted in the City
<br />
<br />of Charlottesville pay a license tax on all sales made during the pre-
<br />
<br />ceding calendar year as follows:
<br />
<br />If the amount of sales shall not exceed $2,000.00 the tax shall be
<br />
<br />$25.00.
<br />
<br />On all sales over $2,000.00 and not exceeding $100,000.00 the tax
<br />
<br />shall be twenty-five cents (25c) on the $100.00 in excess of $2,000.00.
<br />
<br />On all sales in excess of $100,000.00 the tax shall be twenty cents
<br />
<br />(20c) on the $100.00.
<br />
<br />Where any person, firm or corporation engaged in the business of
<br />
<br />a retail merchant makes charges for services rendered in connection with
<br />
<br />such business, including repair work, the gross amount received for such
<br />
<br />services shall be included in the sales on which the merchants' license
<br />
<br />tax is calculated, unless a separate license tax is paid to the City in con-
<br />
<br />nection with the furnishing of such services.
<br />
<br />56. **Merchants—Wholesale.**
<br />
<br />Every person, firm or corporation engaged in the business of a
<br />
<br />wholesale merchant shall for each separate place of business conducted in
<br />
<br />the City of Charlottesville pay a license tax on all purchases made during
<br />
<br />the preceding calendar year as follows:
<br />
<br />If the amount of purchases shall not exceed $10,000.00 the tax shall
<br />
<br />be $75.00.
<br />
<br />On all purchases over $10,000.00 and less than $50,000.00 the tax
<br />
<br />shall be thirty cents (30c) on the $100.00 in excess of $10,000.00.
<br />
<br />On all purchases in excess of $50,000.00 the tax shall be sixteen
<br />
<br />cents (16c) on the $100.00.
<br />
<br />57. **Monuments and Tombstones.**
<br />
<br />Each person, firm or corporation or agent conducting the business
<br />
<br />of making or selling tombstones, monuments, etc., shall pay a retail
<br />
<br />merchant's license, which license shall be based on the gross receipts
<br />
<br />of such person, firm or corporation.
<br />
<br />58. **Moving Picture Shows.**
<br />
<br />Each person, firm or corporation engaged in the operation of a
<br />
<br />moving picture theater shall pay a license tax of $25.00,
<br />
<br />and where the gross receipts, exclusive of excise and admission taxes,
<br />
<br />exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00
<br />
<br />in addition thereto.
<br />
<br />59. **Musicians—Itinerant.**
<br />
<br />Every itinerant musician performing in the streets of this city, such
<br />
<br />as organ-grinders, bag-pipe blowers, etc., shall pay a specific license tax
<br />
<br />of twenty-five dollars ($25) per day.
<br />
<br />60. **Outside Agents.**
<br />
<br />Any person residing or having his or their principal office within
<br />
<br />the State who is not a licensed merchant in the City of Charlottesville who
<br />
<br />shall sell or offer to sell, either direct or by sample card or representation,
<br />
<br />or who shall solicit or take orders for the sale of any goods, wares or mer-
<br />
<br />chandise to any purchaser within the City, except to a licensed merchant
<br />
<br />shall pay for the privilege a license tax on gross sales so made during the
<br />
<br />preceding calendar year as follows:
<br />
<br />If the amount of such gross sales shall not exceed $2,000.00 the
<br />
<br />tax shall be $25.00.
<br />
<br />On all such gross sales over $2,000.00 and not exceeding $100,000.00
<br />
<br />the tax shall be 25c on the $100.00 in excess of $2,000.00.
<br />
<br />On all such sales in excess of $100,000.00 the tax shall be twenty
<br />
<br />cents (20c) on the $100.00.
<br />
<br />61. **Pawnbrokers.**
<br />
<br />On every license to a pawnbroker the specific license tax shall be
<br />
<br />five hundred dollars ($500) for one year or fractional part thereof. Not
<br />
<br />transferable.
<br />
<br />62. (a) **Peddlers.**
<br />
<br />Any person who shall carry from place to place, any goods, wares,
<br />
<br />or merchandise, and offer to sell or barter the same, or actually sell or
<br />
<br />barter the same, shall be deemed a peddler, and any person licensed as a
<br />
<br />peddler may sell any personal property a merchant may sell, or he may
<br />
<br />exchange the same for other articles.
<br />
<br />A peddlers' license shall not be transferable, and any person so
<br />
<br />licensed shall endorse his name on said license, and such license shall
<br />
<br />confer authority to sell within the City of Charlottesville.
<br />
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