|
REAL ESTATE SALESMEN SHALL BE CONSIDERED
<br />MEMBERS OF THE RESPECTIVE REAL ESTATE FIRMS. THE
<br />GROSS RECEIPTS., FEES OR COMMISSIONS OF ANY FIRM
<br />MAY FOR THE PURPOSE OF THIS SECTION BE DIVIDED
<br />AMONG THE MEMBERS OR ASSOCIATES OF SAID FIRM OR
<br />CORPORATION TO SECURE A LICENSE HEREUNDER.
<br />THE COMMISSIONER OF REVENUE SHALL NOT ISSUE
<br />A LICENSE TO ANY PERSON., FIRM OR SALESMAN UNTIL
<br />SUCH PERSONS FIRM OR SALESMAN SHALL PRODUCE A
<br />LICENSE ISSUED BY THE VIRGINIA REAL ESTATE COMMISSION
<br />SHOWING THAT SUCH PERSON., FIRM OR SALESMAN HAS DULY
<br />QUALIFIED TO DO BUSINESS IN VJRGINIA.
<br />IT SHALL BE THE DUTY OF SUCH PERSON., FIRM OR
<br />CORPORATION WHO OBTAINS A LICENSE TO ACT AS A REAL
<br />ESTATE AGENT TO REPORT IN WRITING TO THE COMMISSIONER
<br />OF REVENUE, THE NAME OR NAMES OF EACH PERSON ADVER-
<br />TISED.9 EMPLOYED OR IN ANY WAY CONNECTED WITH SUCH
<br />PERSON; FIRM OR CORPORATION AS A SALESMAN.
<br />A SINGLE LICENSE MAY BE ISSUED FOR TWO OR MORE
<br />Of THE FOLL-CWI NG OCCUPATIONS:
<br />A public accountant
<br />An advertising agent or firm
<br />An air conditioning engineer
<br />An appraiser or evaluator of real estate for others for compensation
<br />An architect, landscaper _
<br />An artist
<br />An assayer
<br />An attorney-at-law
<br />An auditing company or firm
<br />A bondsman
<br />A blue printer
<br />A bookkeeper, public
<br />A chemical engineer
<br />A chemist
<br />A chiropractor
<br />A chiropodist
<br />A civil engineer
<br />A ADJUSTER,
<br />A DETECTIVE _
<br />A consulting engineer -
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse (but not a
<br />dealer in or buyer of leaf tobacco)
<br />A contracting engineer
<br />A dentist
<br />A doctor of medicine
<br />An electrical engineer
<br />A homeopathist
<br />An industrial engineer
<br />A land, ent, rental agent
<br />A lum measurer
<br />A maxi cturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A mechanical engineer
<br />A metallurgist
<br />A mining engineer
<br />A money lender, loan or mortgage company ( other than banks and
<br />building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist s
<br />A public relations counselor
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert -manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or oth -
<br />zation f
<br />A refrigerator engineer
<br />A sculptor
<br />A surveyor-
<br />.,
<br />A tree surgeon
<br />A sales agent or agency
<br />A veterinarian
<br />Other professional occupations
<br />68. Repairs.
<br />Each person, firm or corporation conducting the business of repairing
<br />automobileg.bicycles, motorcycles, refrigerators, radios, washing machines
<br />or any ott-Wr equipment or appliances, shall pay a license tax based on
<br />the gross A cipts of such person, firm or corporation, the amount of such
<br />tax to be the same as a retail merchant would pay if sales equal the gross
<br />receipts of such repairman. However, if a retail merchants license is
<br />already required the gross receipts from this occupation may be included
<br />in the said retail merchants license.
<br />69. Rtaurants. k:_.t
<br />Any person, firm or corporation 14o shall cook, or otherwise furnish
<br />t compensation, diet or refreshments of any kind, for casual visitors at
<br />hisne cir place of business, for consumption therein or thereat, any
<br />person who shall sell soft drinks from a soda fountain shall be deemed
<br />to keep a restaurant, On every license to keep a restaurant, the tax shall
<br />be calculated on thebasis as in the case of a retail merchant as pro-
<br />vided in Section 55, above.
<br />Where any person, firm or corporation qualifies as a keeper of a
<br />restaurant under this section and as a retail merchant under Section 55
<br />above, in the same place of business, the total sales shall be computed for
<br />the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all sales,
<br />which records shall at all times be open to the inspection of the Com-
<br />missioner of Revenue or the License Inspector.
<br />70. Schools.
<br />On schools for the pure se of training bookkeepers, accountants,
<br />stenographers, typists, etc., the License Tax shall be $25.00 plus forty, cerin»:
<br />(40c) on each $100.00 of the gross receipts over $2,000.00.
<br />On schools for the purpose of training beauticians, manicurists, etc.,
<br />the license tax shall be $25.00 plus forty cents (40c) on each $100.00 of
<br />the gross receipts over $2,000.00.
<br />71. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for the repair
<br />or manufacturing of shoes, boots, or similar articles, the license tax shall
<br />be ------------------------ $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 30c on each $100.00 in addition thereto.
<br />72. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery,
<br />the license tax shall be $100.00 per month. Not prorated.
<br />ra!_ "AI
<br />bows,_,-rcuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition or
<br />pe rmance, within the corporate limits of the city, whether combined or
<br />separate, the license tax shall be one hundred and fifty dollars ($150.00)
<br />for the first performance or exhibition, and one hundred dollars ($100.-
<br />00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, menagerie,
<br />tent show or other such like exhibition or performance within the corpor-
<br />ate limits of the city, the license tax shall be twenty five dollars ($25)
<br />for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent show, or
<br />other such like exhibition or performance unless and until the price of
<br />admissions and of seats shall have been previously generally published.
<br />If a show or other performance is conducted in connection with
<br />and as an inducement for the sale of merchandise there shall be charged
<br />a license tax of $25.00 per day whether an admission is charged or not.
<br />74. Skating Rinks.
<br />On every person, firm or corporation operating a skating rin6
<br />license tax shall be twenty-five dollars ($25.00), and where the grbss
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
<br />75. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of Char-
<br />lottesville any slot machine of any description into which coins are in-
<br />serted for the purpose of disposing of any article of merchandise for the
<br />purpose of operating any device that operates on the coin -in -the -slot
<br />principle, used for gain shall pay for every such slot machine or device
<br />the following:
<br />On each such slot machine or device operated by the
<br />insertion of one cent---------------------------------------------------- $ 2.50
<br />On each such slot machine or device used only for the
<br />On each vending centsof merchandise of five 5.00
<br />such slot machine device hine or defurnishing
<br />music, amusement or photographs or rides .................... 15.00
<br />On each automatic baggage or parcel machine used for
<br />the storage of baggage or parcels, for each receptacle____ .25
<br />Provided, however, that this section shall not be construed to permit
<br />the keeping, maintaining, exhibiting or operating of any slot machine or
<br />device in which the element of chance is employed, or which gives out
<br />slugs or checks or devices which may be used to operate the machine
<br />again, or gives any prize or any article other than the article of mer-
<br />chandise or music in payment of which the coin was originally deposited.
<br />Any person having or maintaining any such slot machine the licens-
<br />ing of which is prohibited by this section shall be fined not less than
<br />$ 5.00 nor more than $100.00 for each day such machine was used, and
<br />such machine shall be confiscated and destroyed.
<br />Each license issued shall refer to the manufacturer's number of the
<br />machine, or if the machine has no such number the license must be
<br />pasted on a conspicuous place on the machine.
<br />(b) In addition to dMicense tax hereinabove imposed in respect
<br />to each machine, every persJlrfirm or corporation selling, leasing, renting
<br />or otherwise furnishing a slot machine or machines to others furnishing
<br />music or amusement, other than devices or machines affording rides to
<br />ch*&en, shaUa deemed a slot machine operator and shall pay an annual
<br />license tax of 150.00.
<br />(,C) No part of this section shall be construed to apply to pay tele-
<br />phones or to slot machines used for the purpose of vending individual
<br />sanitary drinking cups or United States postage stamps, and subsection
<br />(b) hereof shall not be construed to apply to operators of automatic
<br />baggage or parcel checking machines; nor shall this section relieve any
<br />person from the obligations imposed by Section 40 upon the amusement
<br />devices *erein described.
<br />•
<br />L
<br />•
<br />
|