1958 ORDINANCES - Laserfiche WebLink

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4. Agents -Books. On every agent for sale of books, maps, pictures, periodicals, printed pamphlets, or canvassers for the same, other than religious work fifteen dollars ($15) . Not transferable. 5. Agents -Books of Coupons. On every person or firm and on every agent of any person or firm selling coupon books to any other person or firm in this City which advertises for others and which entitled the possessor of such book or coupons to receive services or merchandise from the advertiser at no charge or at a reduced rate or charge, there shall be imposed a license tax of $250.00. Not ,transferable. The above licenses shall not be in lieu of merchants licenses or restaurant licenses herein provided for and in calculating merchants and restaurant licenses, sales of alcoholic beverages bought or sold, as the case may be, shall be included in determining the amount of such merchants and restaurant licenses, provided however, that in the case of a beer wholesaler or wine distributor in determining the wholesale merchants license tax there shall be disregarded purchases of wine or beer, as the case may be, to an amount which would be necessary to produce a wholesale merchants license tax equal to the wholesale beer license or wholesale wine distributor's license, as the case may be, herein above provided. Not transferable. 10. Auctioneers -General. On every general auctioneer, sixty dollars ($60), whether he re- ceives any compensation for his services or not. Under this license a person may sell any goods, wares, merchandise, or other things, in- cluding real estate, for the sale of which by an auctioneer, no further license is elsewhere required. Not transferable. • This section shall not apply to commissioners and receivers ap- pointed by the courts, or to administrators, executors, guardians, trustees, and other fiduciaries while acting in a fiduciary capacity. 11. Automobile Washing and Polishing. Every person, firm or corporation engaged in the business of washing, polishing, cleaning, oiling and/or greasing automobiles, busses, trucks, trailers or auto wagons, when such business is not con- ducted in connection with another licensed business shall be deemed a retail merchant and pay the same license tax provided in Section 54. 12. Bakers -Retail and Home. Every person, firm or corporation who shall conduct a bakery or manufacturing confectionery, selling the majority of the products thereof at retail and persons who bake at home and sell their products for resale shall pay a license tax of..................$25.00, and where the amount of gross receipts exceed $2,000.00 the tax shall be 22c on each $100.00 in addition thereto. 13. Barbers, Beauty Shops, etc. Every person, firm or corporation operating as a barber shop, beauty shop, masseur, or manicurist in this City shall pay a license tax of ............ $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 14. Billboards and Wall Signs. Every person, firm or corporation engaged in the business of billboard painting or wall signs or the rental of space for such busi- ness shall pay for the privilege $40.00 and in addition $2.00 for each such billboard or wall sign in excess of 20. 15. Billiards or Pool. - On each license to operate billiard or pool parlors the tax shall be $20.00 for each table used in the business. No license shall be issued without the written consent of the Mayor. License may be issued quarterly. 16. Bootblacks. For each chair or stand accommodating not more than one person the license shall be $2 and when a bench is used the license shall be $2 for each pair of footrests, for year or any part of year. 17. Bottling Works. On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, sarsaparilla, aerated water, fruit or vegetable juices whether made with plain water or with aerated or carbonated water, when the output of the plant is 100 cases or less per day the license tax shall be seventy-five dollars ($75), and when the output of the said plant is in excess of 100 cases per day, in addition to such sum of seventy-five dollars ($75) thirty-five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the average daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any underestimate shall be subject to correction at the end of the year. 18. Bowling Alleys. On every license to operate a bowling alley or bowling salon the tax shall be $20.00 for every alley used in such business. 19. Brokers, in Stocks, Bonds, Bills and Options or Futures. Every person, firm or corporation conducting the business of stock, bond, note or bill broker or engaged in the business of receiving orders to buy or sell cotton, grain provisions or other commodities shall be deemed to be a broker dealing in options or futures and shall pay a license tax of....................$25.00, and if the gross amount of gross fees and commissions exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. 20. Building and Loan Association. Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the City and Coun- ty in which organized and counties and cities immediately contiguous thereto, $50.00. Specific license tax upon paid-up stock, or partially paid-up stock, to value of $25,000.00 or less, $75.00; and a further sum of $2.00 upon each additional $1,000.00 or fractional part thereof, so paid up. Note: Commissioner must require statement under oath of capital paid in. 21. Buyers of Gold and Silver. Every buyer of gold and silver shall pay for the privilege of doing business in the City a license tax of $50.00; provided, however, that this license tax shall not apply to licensed jewelry merchants pur- chasing old gold and silver at their place of business. 22. Carnival. On every carnival, five hundred dollars ($500.00) per day. A carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them operating together on one lot or street, or on contiguous lots or streets, moving from place to place, whether the same are owned and actually operated by separate persons, firms, corporations or not. 23. Chain Store. On each chain store, chain mercantile establishment or chain subsidiary there shall be a license tax of ten (10) cents for each $100.00 of sales made during the preceding calendar year, which license tax shall be in addition to any license tax prescribed by any other section or sections of this ordinance. For the purpose of this ordinance, a chain store, chain mercantile establishment or chain subsidiary, shall be any retail outlet which is actually under, or subject to, the direct or indirect control, direction, or management of any individual, firm, organization, or corporation, foreign or domestic operating or maintaining six or more retail stores or mercantile establishments anywhere under the same general man- agement, supervision or ownership, the net revenue of which retail stores or mercantile establishments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such indi- vidual, firm or organization or corporation. This section shall apply to all such retail stores or mercantile establishments located within the corporate limits of this City even though they may be apparently or ostensibly operated as separate or independent stores or mercantile establishments, if they are actually subservient to, or under the con- trol of, such individual, firm, organization or corporation in the man- ner set forth in this section. 24. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly known as a city directory having an office or representative, or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of fifty dollars ($50.00). 25. Cleaning and Pressing. Each person, firm or corporation conducting a cleaning and/or pressing establishment shall pay a license tax of......................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 26. Cold Storage Plant. Every person, firm or corporation engaged in the business of 6. Agents -Canvassers. On all agents not otherwise provided for the license tax shall be fifteen dollars ($15) . 7. Agents -Labor. On every labor agent engaged in hiring labor ( all business to be transacted in his office, except by written or telephonic communica- tion) the license tax shall be $25. If the business is transacted at any other place in the city outside of such office, the license tax shall be $500. 8. Agents -Nan -Resident Fertilizer Companies. Every person acting as agent for the sale in this city of fertilizers manufactured by non-resident fertilizing companies, whether selling on commission or for other consideration, shall pay a specific license • tax of twenty-five dollars per annum for each company represented. 9. Alcoholic Beverages. On every person producing or handling for sale any beverage, as defined and permitted by an Act of General Assembly of Virginia, approved March 7, 1934, and amendments thereto entitled "Alcoholic Beverage Control Act", the annual license tax shall be as follows: For each Distillers License, for the manufacture of more than 5000 gallons ......................... $500.00 NFor each Winery License ..................... .............................. 500.00 For each Brewery License ........................................... :........ 500.00 For each Bottlers License ...................................................... 50.00 For each Wholesale Beer License ........................................ 250.00 For each Wholesale Wine Distributors License .................... 50.00 For each Retail Beer -on Premises License ............................ 100.00 For each Retail Beer -off -Premises License ............................ 30.00 For each Retail Beer -on -and -off -Premises License ................ 130.00 For each Retail Wine -off -Premises License .......................... 40.00 For each Retail Wine and Beer on -premises License ............ 150.00 For each Retail Wine and Beer off -premises License ............ 70.00 For each Retail Wine and Beer on -and -off -premises License .. 220.00 For each Retail Druggist's License ...................................... 10.00 The above licenses shall not be in lieu of merchants licenses or restaurant licenses herein provided for and in calculating merchants and restaurant licenses, sales of alcoholic beverages bought or sold, as the case may be, shall be included in determining the amount of such merchants and restaurant licenses, provided however, that in the case of a beer wholesaler or wine distributor in determining the wholesale merchants license tax there shall be disregarded purchases of wine or beer, as the case may be, to an amount which would be necessary to produce a wholesale merchants license tax equal to the wholesale beer license or wholesale wine distributor's license, as the case may be, herein above provided. Not transferable. 10. Auctioneers -General. On every general auctioneer, sixty dollars ($60), whether he re- ceives any compensation for his services or not. Under this license a person may sell any goods, wares, merchandise, or other things, in- cluding real estate, for the sale of which by an auctioneer, no further license is elsewhere required. Not transferable. • This section shall not apply to commissioners and receivers ap- pointed by the courts, or to administrators, executors, guardians, trustees, and other fiduciaries while acting in a fiduciary capacity. 11. Automobile Washing and Polishing. Every person, firm or corporation engaged in the business of washing, polishing, cleaning, oiling and/or greasing automobiles, busses, trucks, trailers or auto wagons, when such business is not con- ducted in connection with another licensed business shall be deemed a retail merchant and pay the same license tax provided in Section 54. 12. Bakers -Retail and Home. Every person, firm or corporation who shall conduct a bakery or manufacturing confectionery, selling the majority of the products thereof at retail and persons who bake at home and sell their products for resale shall pay a license tax of..................$25.00, and where the amount of gross receipts exceed $2,000.00 the tax shall be 22c on each $100.00 in addition thereto. 13. Barbers, Beauty Shops, etc. Every person, firm or corporation operating as a barber shop, beauty shop, masseur, or manicurist in this City shall pay a license tax of ............ $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 14. Billboards and Wall Signs. Every person, firm or corporation engaged in the business of billboard painting or wall signs or the rental of space for such busi- ness shall pay for the privilege $40.00 and in addition $2.00 for each such billboard or wall sign in excess of 20. 15. Billiards or Pool. - On each license to operate billiard or pool parlors the tax shall be $20.00 for each table used in the business. No license shall be issued without the written consent of the Mayor. License may be issued quarterly. 16. Bootblacks. For each chair or stand accommodating not more than one person the license shall be $2 and when a bench is used the license shall be $2 for each pair of footrests, for year or any part of year. 17. Bottling Works. On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, sarsaparilla, aerated water, fruit or vegetable juices whether made with plain water or with aerated or carbonated water, when the output of the plant is 100 cases or less per day the license tax shall be seventy-five dollars ($75), and when the output of the said plant is in excess of 100 cases per day, in addition to such sum of seventy-five dollars ($75) thirty-five dollars ($35) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the average daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any underestimate shall be subject to correction at the end of the year. 18. Bowling Alleys. On every license to operate a bowling alley or bowling salon the tax shall be $20.00 for every alley used in such business. 19. Brokers, in Stocks, Bonds, Bills and Options or Futures. Every person, firm or corporation conducting the business of stock, bond, note or bill broker or engaged in the business of receiving orders to buy or sell cotton, grain provisions or other commodities shall be deemed to be a broker dealing in options or futures and shall pay a license tax of....................$25.00, and if the gross amount of gross fees and commissions exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. 20. Building and Loan Association. Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the City and Coun- ty in which organized and counties and cities immediately contiguous thereto, $50.00. Specific license tax upon paid-up stock, or partially paid-up stock, to value of $25,000.00 or less, $75.00; and a further sum of $2.00 upon each additional $1,000.00 or fractional part thereof, so paid up. Note: Commissioner must require statement under oath of capital paid in. 21. Buyers of Gold and Silver. Every buyer of gold and silver shall pay for the privilege of doing business in the City a license tax of $50.00; provided, however, that this license tax shall not apply to licensed jewelry merchants pur- chasing old gold and silver at their place of business. 22. Carnival. On every carnival, five hundred dollars ($500.00) per day. A carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them operating together on one lot or street, or on contiguous lots or streets, moving from place to place, whether the same are owned and actually operated by separate persons, firms, corporations or not. 23. Chain Store. On each chain store, chain mercantile establishment or chain subsidiary there shall be a license tax of ten (10) cents for each $100.00 of sales made during the preceding calendar year, which license tax shall be in addition to any license tax prescribed by any other section or sections of this ordinance. For the purpose of this ordinance, a chain store, chain mercantile establishment or chain subsidiary, shall be any retail outlet which is actually under, or subject to, the direct or indirect control, direction, or management of any individual, firm, organization, or corporation, foreign or domestic operating or maintaining six or more retail stores or mercantile establishments anywhere under the same general man- agement, supervision or ownership, the net revenue of which retail stores or mercantile establishments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such indi- vidual, firm or organization or corporation. This section shall apply to all such retail stores or mercantile establishments located within the corporate limits of this City even though they may be apparently or ostensibly operated as separate or independent stores or mercantile establishments, if they are actually subservient to, or under the con- trol of, such individual, firm, organization or corporation in the man- ner set forth in this section. 24. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly known as a city directory having an office or representative, or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of fifty dollars ($50.00). 25. Cleaning and Pressing. Each person, firm or corporation conducting a cleaning and/or pressing establishment shall pay a license tax of......................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 26. Cold Storage Plant. Every person, firm or corporation engaged in the business of