1958 ORDINANCES - Laserfiche WebLink

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u + j 44. )unk Dealers. Asphalt, or asphalt products, bricks, marble goods, tombstones Awnings, sails or tents On every license to a junk dealer the tax shall be fifty dollars Barrels, crates, boxes, hogsheads, veneers, veneer and wood ($50) and on every person who shall engage in the business of buy- products ing junk or other matter for a junk dealer or for sale to a junk dealer, Beds, bed springs, cots, mattresses, any or all the tax shall be thirty dollars ($30). Where such a dealer engages in Book publishers and binders buying and selling of wool, hides or furs, he shall pay a merchants' Breads, cakes, pies, and other bakery products tax in addition. Burlap, and cotton bags and barrel covers Canneries 45. Laboratories—Animal. Caskets, coffins, and burial vaults Cement and cement products On businesses for the purpose of preparing cars, dogs, frogs or Chemical or chemical products other animals for Educational or Scientific purposes the License Tax Cigarettes or tobacco products shall be $15.00. Clothing, hose, cotton, wool, silk, textile and textile products Coffee roasting or tea blending 46. Laundries. Confections (a) On every person, firm or corporation engaged in the opera- Cork products and insulating materials tion of a laundry other than by hand the license tax shall be ................ Fertilizers or guano ........$25.00, and where the gross receipts exceed $2,000.00 the tax Flavoring extracts and syrups shall be 15c on each $100.00 in addition thereto. Food for livestock Furniture, novelties, and wood products (b) On every person, firm or corporation operating a hand laun- Gypsum and gypsum products dry the tax shall be..................................$20.00. But nothing in this Ice section shall be construed to impose a license tax upon persons who Ice Cream wash bed clothing, wearing apparel, etc., without laundry machinery Manufacturing, processing and assembling steel, iron and metal and who do not keep shops or other regular places of business for products, any or all laundry purposes. Motor vehicles or parts thereof Paints 47. Laundries—Dry Cleaning—Pressing and Dyeing—Non- Pasteurization and bottling of milk, cream, milk products Resident. Planing and rolling mills • On ever person, firm'or or cor oration Processing peanuts and peanut products y p , p (other than a laundry, pressing, dyeing or dry cleaning establishment located in the City of – -- — - Charlottesville) engaged in soliciting general laundry, dyeing, press- Processing soy beans ing, or dry cleaning work, including towel or linen service, or the Sashes, frames, blinds, or wood products, saw mills renting of towels for compensation, where said person, firm or corpora- Other manufacturers and processors. tion does the laundry, dyeing, pressing, or dry cleaning work thereon outside of the City, or has it done outside of the City..............$250.00 54. Merchants—Retail. per annum. Every person, firm or corporation engaged in the business of a Provided, however, that if the business of such person, firm, or retail merchant shall for each separate place of business conducted in corporation shall consist only of cleaning of rugs, carpets and similar the City of Charlottesville pay a license tax on all sales made during `n articles, the license tax shall be $100.00 per annum and provided the N p preceding calendar year as follows: further that if the business of such person, firm or corporation shall If the amount of sales shall not exceed $2,000.00 the tax shall consist only of furnishing diaper service, the license tax shall be be $25.00. $150.00 per annum. + On all sales over $2,000.00 and not exceeding $100,000.00 the _ tax shall be twenty-five cents (250 on the $100.00 in excess of - - - ---- - $2,000.00. 48. Laundries and Other Concerns Supplying Automobile On all sales in excess of $100,000.00 the tax shall be twenty Covers, Cleaning Cloths, Uniforms and Wearing Apparels. cents (20c) on the $100.0. (a) On every person engaged in the business of supplying cloths Where any person, firm or corporation engaged in the business for temporary protection of automobiles and cleaning the same or any of a retail merchant makes charges for services rendered in connection other wiper cloths, there shall be a specific license tax of $25.00. with such business, including repair work, the gross amount received (b) On every person engaged in the business of supplying, on for such services shall be included in the sales on which the merchants' a rental or other similar basis, uniforms or wearing apparel, there license tax is calculated, unless a separate license tax is paid to the shall be a specific license tax of $25.00. City in connection with the furnishing of such services. 49. Launderettes. 55. Merchants Placing Vending Machines. On every person, firm or corporation who operates a laundry in which the customer pays rental for the use of washing machines at such place of business 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. i 50. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a specific license tax of $100.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 51. Loans. On each person, firm or corporation, other than a pawnbroker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or household furniture or licensed to do business under the provisions of the State Uniform Small Loan Act the license tax shall be ........................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. 52. Machine Shops. Every person, firm and corporation engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machiries shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one definite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vend- ing machines the annual license tax provided shall be imposed for each such definite place in excess of one. The use of a cigarette vending machine on premises which are not already covered by a tobacco retailer's license shall require the owner of such cigarette vending machine to take out a tobacco re- tailer's license for that location. The taxes imposed by this section shall be in lieu of any license tax on the individual vending machines and this sectioi shall not apply to any vending machine upon which the license tax is paid under the provisions of Section 77. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner. The -term "vending machines", as used in this section, includes only such machines as vend goods, wares and merchandise and give to the customer on every purchase his money's worth in goods, wares or merchandise. The term does not include any machine the operation of which is provided by law, nor any machine which has any gam- bling or amusement feature whatsoever. Every person, firm or corporation liable to pay the tax hereby imposed shall annually make a report to the Commissioner of Revenue, as directed by him and on forms supplied by him, on all sales in the City through such vending machines. 56. Merchants—Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business conduct- ed 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 (300 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 (160 on the $100.00. On every person, firm or corporation who shall engage in the business of operating a machine shop the tax shall be..............$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. If the principal business engaged in is manufacturing and ma- chine work is incidental, the gross receipts may be reported and in- cluded in the manufacturer's tax. 53. Manufacturers, Processors. Every person conducting or engaging in any one or more manu- facturing, 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 description, 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 1c for each $100.00 of such gross receipts in ex- cess of $5,000,000.00 from the business during the preceding calen- dar year; Every person, firm and corporation engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machiries shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one definite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vend- ing machines the annual license tax provided shall be imposed for each such definite place in excess of one. The use of a cigarette vending machine on premises which are not already covered by a tobacco retailer's license shall require the owner of such cigarette vending machine to take out a tobacco re- tailer's license for that location. The taxes imposed by this section shall be in lieu of any license tax on the individual vending machines and this sectioi shall not apply to any vending machine upon which the license tax is paid under the provisions of Section 77. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner. The -term "vending machines", as used in this section, includes only such machines as vend goods, wares and merchandise and give to the customer on every purchase his money's worth in goods, wares or merchandise. The term does not include any machine the operation of which is provided by law, nor any machine which has any gam- bling or amusement feature whatsoever. Every person, firm or corporation liable to pay the tax hereby imposed shall annually make a report to the Commissioner of Revenue, as directed by him and on forms supplied by him, on all sales in the City through such vending machines. 56. Merchants—Wholesale. Every person, firm or corporation engaged in the business of a wholesale merchant shall for each separate place of business conduct- ed 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 (300 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 (160 on the $100.00.