AN ORDINANCE FOR IMPOSING ,AND COLLECTING LICENSES AND TAXES
<br />FOR THE EXERCISE OF CERTAIN PRIVILEGES WITHIN THE CITY OF
<br />CHARLOTTESVILLE FOR TWELVE MONTHS, COMMENCING THE FIRST DAY
<br />OF MAY, 1959 AND ENDING THE THIRTIETH DAY OF APRIL, 1960.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT THERE SHALL BE AN ANNUAL
<br />LICENSE TAX ASSESSED AND PAID BY ALL-ERSONS, FIRMS, OR CORPORATIONS ENGAGED IN THE DIFFERENT
<br />OCCUPATIONS, PROFESSIONS, OR BUSINESSES NAMED IN THIS ORDINANCE AND ENUMERATED BELOW FOR THE YEAR
<br />BEGINNING THE FIRST DAY OF MAY, 1959, AND ENDING THE THIRTIETH DAY OF APRIL, 1960.
<br />yrs.
<br />' Every person, firm or corporation operating an abattoir, or an
<br />"stablishment of like kind at which animals are slaughtered, shall pay
<br />a license tax of $100.00.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for other
<br />parties than citizens of Charlottesville shall be known as advertising
<br />distributors, and shall pay an annual license tax of twenty ($20) . By
<br />advertising distributors, it is intended to designate any person who
<br />distributes in the City of Charlottesville, almanacs, pamphlets, or
<br />samples of medicine or other merchandise on the streets or from house
<br />to house of said city.
<br />3. Advertising -Loud Speakers on Vehicles.
<br />For each vehicle used on the streets of the City for advertising
<br />by means of loud speakers, radio, or other mechanical equipment,
<br />there shall be an annual license fee of $ 100.00, which license fee
<br />shall not be prorated. The payment of this license fee shall not convey
<br />the privilege to the licensee of producing sound of such volume as to
<br />constitute a public nuisance, and the operation of such equipment shall
<br />at all times be subject to the direction of the Chief of Police. Permits
<br />shall be secured from the Chief of Police before exercising any privi-
<br />leges granted under this license. Non -transferable.
<br />4. Agents -Books.
<br />On every agent for sale of books, maps, pictures, periodicals,
<br />printed pamphlets, or canvassers for the same, other than religious
<br />work fifteen dollars ($15) . Not transferable.
<br />5. Agents Books of Coupons.
<br />On every person or firm and on every agent of any person or
<br />firm selling coupon books to any other person or firm in this City
<br />which advertises for others and which entitled the possessor of such
<br />book or coupons to receive services or merchandise from the advertiser
<br />at no charge or at a reduced rate or charge, there shall be imposed a
<br />license tax of $250.00. Not .transferable.
<br />6. Agents -Canvassers.
<br />On all agents not otherwise provided for the license tax shall be
<br />fifteen dollars i$15).
<br />7. Agents -Labor. -y
<br />On every labor agent engaged in hiring labor ( all business to be
<br />transacted in his office, except by written or telephonic communica-
<br />tion) the license tax shall be $25.
<br />If the business is transacted at any other place in the city outside
<br />of such office, the license tax shall be $500.
<br />8. Agents -Non -Resident Fertilizer Companies.
<br />Every person acting as agent for the sale in this city of fertilizers
<br />;manufactured by non-resident fertilizing companies, whether selling
<br />on commission or for other consideration, shall pay a specific license
<br />tax of twenty-five dollars per annum for each company represented.
<br />9. Alcoholic Beverageti
<br />On every person producing or handling for sale any beverage, as
<br />defined and permitted by an Act of General Assembly of Virginia,
<br />approved March 7, 1934, and amendments thereto entitled "Alcoholic
<br />Beverage Control Act", the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of more than
<br />5000 gallons................................................................ $500.00
<br />For each Winery License ...................................................... 500.00
<br />For each Brewery License ........................................... :........
<br />500.00
<br />For each Bottlers License ......................................................
<br />50.00
<br />For each Wholesale Beer License ........................................
<br />250.00
<br />For each Wholesale Wine Distributors License ....................
<br />50.00
<br />For each Retail Beer -on Premises License ............................
<br />100.00
<br />For each Retail Beer -off -Premises License ............................
<br />. 30.00
<br />For each Retail Beer -on -and -off -Premises License ................
<br />130.00
<br />For each Retail Wine -off -Premises License ..........................
<br />40.00
<br />For each Retail Wine and Beer on -premises License ............
<br />150.00
<br />For each Retail Wine and Beer off -premises License ............
<br />70.00
<br />For each Retail Wine and Beer on -and -off -premises License ..
<br />220.00
<br />For each Retail Druggist's License ......................................
<br />10.00
<br />The above licenses shall not be in lieu of merchants licenses or
<br />restaurant licenses herein provided for and in calculating merchants
<br />and restaurant licenses, sales of alcoholic beverages bought or sold, as
<br />the case may be, shall be included in determining the amount of such
<br />merchants and restaurant licenses, provided however, that in the case
<br />of a beer wholesaler or wine distributor in determining the wholesale
<br />merchants license tax there shall be disregarded purchases of wine or
<br />beer, as the case may be, to an amount which would be necessary to
<br />produce a wholesale merchants license tax equal to the wholesale beer
<br />license or wholesale wine distributor's license, as the case may be,
<br />herein above provided. Not transferable
<br />10. Auctioneers-Ceneral.
<br />On every general auctioneer, sixty dollars ($60), whether he re-
<br />ceives any compensation for his services or not. Under this. license a
<br />person may sell any goods, wares, merchandise, or other things, in-
<br />cluding real estate, for the sale of which by an auctioneer, no further
<br />license is elsewhere required. Not transferable.
<br />This section shall not apply to commissioners and receivers ap-
<br />pointed by the courts, or to administrators, executors, guardians,
<br />trustees, and other fiduciaries while acting in a fiduciary capacity.
<br />11. Automobile Washing and Polishing.
<br />Every person, firm or corporation engaged in the business of
<br />washing, polishing, cleaning, oiling and/or greasing automobiles,
<br />busses, trucks, trailers or auto wagons, when such business is not con-
<br />ducted in connection with another licensed business shall be deemed a
<br />retail merchant and pay the same license tax provided in Section 54.
<br />12. Bakers -Retail and Home.
<br />Every person, firm or corporation who shall conduct a bakery or
<br />manufacturing confectionery, selling the majority of the products
<br />thereof at retail and persons who bake at home and sell their products
<br />for resale shall pay a license tax of..................$25.00, and where the
<br />amount of gross receipts exceed $2,000.00 the tax shall be 22c on
<br />each $100.00 in addition thereto.
<br />13. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber shop,
<br />beauty shop, masseur, or manicurist in this City shall pay a license
<br />tax of ............ $25.00, and where the gross receipts exceed $2,000.00
<br />the tax shall be 25c on each $100.00 in addition thereto.
<br />14. Billboards and Wall Signs.
<br />Every person, firm or corporation engaged in the business of
<br />billboard painting or wall signs or the rental of space for such busi-
<br />ness shall pay for the privilege $40.00 and in addition $2.00 for each
<br />such billboard or wall sign in excess of 20.
<br />15 Billiards or Pool.
<br />On each license to operate billiard or pool parlors the tax shall
<br />be .$20.00 for each table used in the business. No license shall be
<br />issued without the written consent of the Mayor. License may be
<br />issued quarterly.
<br />16. 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 />17. 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
<br />with aerated or carbonated water, when the output of the plant is 100
<br />cases or less per clay the license tax shall be seventy-five dollars
<br />($75), and when the output of the said plant is in excess of 100
<br />cases per day, in addition to such sum of seventy-five dollars ($75)
<br />thirty-five dollars ($35) for each additional 100 cases of output or
<br />fraction thereof. The output of such plant shall be considered the
<br />average daily output of said plant, counting working days only, for
<br />the preceding calendar year. In the case of new plants the output
<br />shall be estimated and any underestimate shall be subject to correction
<br />at the end of the year.
<br />18. Bowling Alleys.
<br />On every license to operate a bowling alley or bowling salon t116-
<br />tax
<br />hetax shall be $20.00 for every alley used in such business.
<br />19. Brokers, in Stocks, Bdnds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business of
<br />stock; bond, note or, bill broker or engaged in the business of receiving
<br />orders to buy or sell cotton, grain provisions or other commodities shall
<br />be deemed to be a broker dealing in options or futures and shall pay
<br />a license tax of....................$25.00, and if the gross amount of gross
<br />fees and commissions exceed $2,000.00 the tax shall be 50c on each
<br />$100.00 in addition thereto.
<br />20. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending only
<br />to stockholders, and confining its business solely to the City and Coun-
<br />ty in which organized and counties acid cities immediately contiguous
<br />thereto, $50.00.
<br />Specific license tax upon. paid-up stock, or _partially paid-up stock,
<br />to value of $25,000.00 or less, $75.00; and a further sum of $2.00
<br />upon each additional $1,000.00 or fractional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath of capital
<br />paid in.
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