1959 ORDINANCES - Laserfiche WebLink

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21. Buye" of Cold 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 and fifty dollars ( $550.00) 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 -.bib alipareritly 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. �O N 24. City Directory. (s] Any person, firm or corporation who shall engage in thd' business �Q 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 operating a cold storage plant for some purpose other than storage of his own goods 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. 27 Cold Storage Rental of Lockers. Every person, firm or corporation engaged in the business of rental of individual lockers for cold storage of goods shall pay a license tax of ........................$25.00, and where the gross receipts ex- ceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. The receipts for handling and preparing goods to be placed in these lockers shall be included in the foregoing receipts, however, this license shall not include the right to sell any products. If such person buys and sells any product in connection with such storage business, a separate merchant's license as hereinafter provided shall 0 be required. (Every person engaged in the business of erecting a build- ing or buildings for the purpose of selling or renting the same and making no contract with a duly licensed contractor for the erection of vaid building, whether or not such person contracts with one or more duly licensed contractors for one or more portions, but does not con- tract with any one person for all of the work of erecting any one of said buildings, shall be deemed to be a speculative builder and for the privilege of transacting business in this city, shall pay a license tax equal to..........................$25.00 and where the entire cost of erect- ing the buildings, exclusive of the value of the land, exceed $2,000.00 the tax shall be 15c on each $100.00 in addition thereto. No person that is duly licensed as a contractor under paragraph (a) of this sec- tion and that is also engaged in the business of speculative building for which a license tax would be otherwise prescribed by this para- graph, shall be liable for a separate license, assessable under this para- graph, but every such person shall include in the basis for the tax to be computed under paragraph (a) all of the costs of erecting said speculative buildings, exclusive of the value of the land, which costs shall be considered as part of the orders or contracts accepted by the taxpayer in computing the taxpayer's contractor's license tax. 29. Dance Halls. On every license to a person or firm to conduct a dance hall in which dancing is to be allowed, where an admission fee is charged or a charge is made for participating in such dancing, the tax shall be $50, and no such license shall be granted until such person or persons shall have secured the consent of the Mayor, who shall satisfy him- self that the person or persons applying are proper persons to conduct such hall, and that the location is suitable for such purpose, and it is further provided that any such dance hall shall be subject to such rules and regulations as are now or may hereafter be prescribed by the Council. Not transferable. 30. Dealers in Pistols, Dirks, and Bowie Knives. No person, firm or corporation shall sell pistols, dirks, or bowie knives without having first procured a license therefor. Every person, firm or corporation engaged in the business of selling pistols, dirks, or bowie knives, or who shall hereafter engage in such business, shall pay for the privilege of transacting said busi- ness a specific license tax of twenty-five dollars ($25.00), and no such license shall be issued for any less period than one year nor shall there be any abatement in any instance of the tax upon such license by reason of the fact that the person or persons so licensed shall have exercised such license calling for a period of less than one year. Ap- plicants for locense to deal in pistols, dirks and bowie knives must have the written consent of the Mayor. Dealers must report all sales to the Chief of Police monthly, giving names and addresses of purchasers. 31. Dental Laboratory. On each person, firm or corporation engaged in operating a den- tal laboratory the tax shall be..........................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto. 32. Electricity. Every person, firm or corporation generating or selling or offer- ing for sale or delivering electricity for light or power or heat or any other commercial uses shall pay a license tax of one-half of one per cent of the gross receipts of such persail, firm or corporation, based upon receipts from such business during the preceding calendar year. In applying for such license a statement of such receipts shall be sub- mitted to the Commissioner of Revenue. 33. Exterminators. Every person, firm or corporation engaged in the business of ex- terminating insect or animal pests 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. 34. Florists. On every person or firm engaged as a florist, a specific license tax of thirty-five dollars ( $35.00) shall be imposed, and if they engage in buying and selling, they shall be deemed merchants and shall pay accordingly. 35. Flour and Meal Manufacture. On every license to a manufacturer of flour or meal, the tax shall be twenty-five dollars ($25) for each license. But when such manu- facturer deals in flour, meal or other grain products other than his own manufacture he shall be required to produce a merchants' license graduated by the amount of such purchases. 36. Fortune Tellers. Every person practicing the art of divination, fortune telling, palmistry, astrology, or phrenology who shall practice the same in this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. 37. Furniture Upholsterer or Repairer. On every person, firm or corporation engaged in the business of upholstering or repairing furniture the license 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 license operates as a retail ° merchant the gross eipts under this section may be reported in the merchants lcensp ,. 9 28. Contractors and Contracting. (a) Every person, firm or corporation conducting or engaging in any of the following contracting occupations, businesses, or trades §hall pay for the privilege an annual license tax of..................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 15c on each $100.00 in addition thereto; Air conditioning Brick contracting, stone and other masonary Building Cement Dredging, sand and gravel Electrical Floor scraping or finishing Foundations Interior decorating Paint, paper decorating. Plastering Plumbing, heating, steamfitting, gasfitting Road, street, bridge, sidewalk, curb and gutter Sewer drilling and well digging Structural metal Tile, glass, flooring, floor covering Wrecking, moving, excavating *her contractors and contracting (Every person engaged in the business of erecting a build- ing or buildings for the purpose of selling or renting the same and making no contract with a duly licensed contractor for the erection of vaid building, whether or not such person contracts with one or more duly licensed contractors for one or more portions, but does not con- tract with any one person for all of the work of erecting any one of said buildings, shall be deemed to be a speculative builder and for the privilege of transacting business in this city, shall pay a license tax equal to..........................$25.00 and where the entire cost of erect- ing the buildings, exclusive of the value of the land, exceed $2,000.00 the tax shall be 15c on each $100.00 in addition thereto. No person that is duly licensed as a contractor under paragraph (a) of this sec- tion and that is also engaged in the business of speculative building for which a license tax would be otherwise prescribed by this para- graph, shall be liable for a separate license, assessable under this para- graph, but every such person shall include in the basis for the tax to be computed under paragraph (a) all of the costs of erecting said speculative buildings, exclusive of the value of the land, which costs shall be considered as part of the orders or contracts accepted by the taxpayer in computing the taxpayer's contractor's license tax. 29. Dance Halls. On every license to a person or firm to conduct a dance hall in which dancing is to be allowed, where an admission fee is charged or a charge is made for participating in such dancing, the tax shall be $50, and no such license shall be granted until such person or persons shall have secured the consent of the Mayor, who shall satisfy him- self that the person or persons applying are proper persons to conduct such hall, and that the location is suitable for such purpose, and it is further provided that any such dance hall shall be subject to such rules and regulations as are now or may hereafter be prescribed by the Council. Not transferable. 30. Dealers in Pistols, Dirks, and Bowie Knives. No person, firm or corporation shall sell pistols, dirks, or bowie knives without having first procured a license therefor. Every person, firm or corporation engaged in the business of selling pistols, dirks, or bowie knives, or who shall hereafter engage in such business, shall pay for the privilege of transacting said busi- ness a specific license tax of twenty-five dollars ($25.00), and no such license shall be issued for any less period than one year nor shall there be any abatement in any instance of the tax upon such license by reason of the fact that the person or persons so licensed shall have exercised such license calling for a period of less than one year. Ap- plicants for locense to deal in pistols, dirks and bowie knives must have the written consent of the Mayor. Dealers must report all sales to the Chief of Police monthly, giving names and addresses of purchasers. 31. Dental Laboratory. On each person, firm or corporation engaged in operating a den- tal laboratory the tax shall be..........................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto. 32. Electricity. Every person, firm or corporation generating or selling or offer- ing for sale or delivering electricity for light or power or heat or any other commercial uses shall pay a license tax of one-half of one per cent of the gross receipts of such persail, firm or corporation, based upon receipts from such business during the preceding calendar year. In applying for such license a statement of such receipts shall be sub- mitted to the Commissioner of Revenue. 33. Exterminators. Every person, firm or corporation engaged in the business of ex- terminating insect or animal pests 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. 34. Florists. On every person or firm engaged as a florist, a specific license tax of thirty-five dollars ( $35.00) shall be imposed, and if they engage in buying and selling, they shall be deemed merchants and shall pay accordingly. 35. Flour and Meal Manufacture. On every license to a manufacturer of flour or meal, the tax shall be twenty-five dollars ($25) for each license. But when such manu- facturer deals in flour, meal or other grain products other than his own manufacture he shall be required to produce a merchants' license graduated by the amount of such purchases. 36. Fortune Tellers. Every person practicing the art of divination, fortune telling, palmistry, astrology, or phrenology who shall practice the same in this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. 37. Furniture Upholsterer or Repairer. On every person, firm or corporation engaged in the business of upholstering or repairing furniture the license 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 license operates as a retail ° merchant the gross eipts under this section may be reported in the merchants lcensp ,. 9