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<br /> 38. GARAGE STORAGE. <br /> <br /> EVERY PERSON, FIRM OR CORPORATION WHO SHALL KEEP A GARAGE FOR STORAGE OF <br /> <br /> AUTOMOBILES SHALL INCLUDE THE RECEIPTS FOR SAME AND REPORT AS A RETAIL MERCHANT. <br /> <br />SHOPS FOR REPAIRING SHALL BE REQUIRED TO PAY A LICENSE TAX AS PROVIDED IN SECTION 70. <br /> <br /> 39. GASOLINE AND OTHER PETROLEUM PRODUCTS OUTSIDE CITY. <br /> <br /> ANY PERSON, FIRM OR CORPORATION WHOSE STORAGE TANKS ARE LOCATED OUTSIDE OF THE <br /> <br /> CORPORATE LIMITS OF THE CITY AND WHO TRANSPORTS GASOLINE OR OTHER PETROLEUM PRODUCTS <br /> <br /> OF LIKE NATURE TO OR THROUGH THE STREETS OF THIS CITY FOR SALE OR DELIVERY TO WHOLESALE <br /> <br />OR RETAIL MERCHANTS FOR RESALE IN THIS CITY SHALL PAY A LICENSE TAX FOR THE PRIVILEGE OF DOING <br /> <br /> SUCH BUSINESS IN THIS CITY DURING THE NEXT PRECEDING CALENDAR YEAR, IN THE CASE OF DELIVERED <br /> <br /> PRICE MADE BY HIM OR IT OF SUCH COMMODITIES SOLD OR DELIVERED IN THIS CITY DURING THE NEXT PRECEDING <br /> <br /> CALENDAR YEAR, THE ESTIMATED AMOUNT OF SALES WHICH WILL BE SO MADE DURING THE BALANCE OF THE <br /> <br />LICENSE YEAR, THE AMOUNT TO BE PAID TO BE THE SAME AS THAT REQUIRED OF A RETAIL MERCHANT. THIS <br /> <br />SECTION SHALL NOT APPLY TO A PERSON, FIRM, OR CORPORATION OR WHICH HAS PAID OR IS ASSESSABLE A <br /> <br />BUSINESS LICENSE UNDER SOME OTHER SECTION OF THIS ORDINANCE. <br /> <br /> 40. HOBBY HORSES, MERRY-GO-ROUNDS, FERRIS WHEELS, ETC. <br /> <br /> ON EVERY LICENSE TO KEEP A HOBBY HORSE, MERRY-GO-ROUND, FERRIS WHEEL OR OTHER LIKE AMUSEMENT, <br /> <br />EXCEPT AS HEREIN PROVIDED, THE TAX SHALL BE $50.00 PER WEEK, AND NO LICENSE SHALL BE ISSUED UNDER <br /> <br />THIS SECTION FOR A SHORTER PERIOD THAN ONE WEEK. BUT IF ANY SUCH AMUSEMENT IS CONDUCTED SOLELY <br /> <br />FOR AMUSEMENT PURPOSES WITHOUT CHARGE, AN ANNUAL TAX OF ONE HUNDRED FIFTY DOLLARS ($150.00) SHALL <br /> <br /> BE IMPOSED IN LIEU OF SUCH WEEKLY TAX, PROVIDED SUCH HOBBY HORSE, MERRY-GO-ROUND, FERRIS WHEEL OR <br /> <br /> LIKE AMUSEMENT SHALL NOT BE ACCOMPANIED WITH MUSIC OR OTHER AUDIBLE SOUND WHICH CAN BE HEARD A <br /> <br />GREATER DISTANCE THAN THREE HUNDRED (300) FEET FROM THE LOCATION OF SUCH HOBBY HORSE, MERRY-GO-ROUND, <br /> <br />FERRIS WHEEL, OR OTHER LIKE AMUSEMENT. <br /> <br /> 41. HOTELS AND MOTELS. <br /> <br /> ANY PERSON WHO KEEPS A PUBLIC INN OR MOTEL, OR LODGING HOUSE OF MORE THAN TEN BEDROOMS <br /> <br />WHERE TRANSIENT GUESTS ARE LODGED FOR PAY, SHALL BE DEEMED FOR THE PURPOSE OF THIS SECTION <br /> <br />TO BE ENGAGED IN THE BUSINESS OF KEEPING A HOTEL. FOR THE PURPOSE OF THIS SECTION A TRANSIENT <br /> <br /> GUEST IS ONE WHO PUTS UP FOR LESS THAN ONE WEEK AT SUCH HOTEL, BUT SUCH PERSON IS NO LESS A <br /> <br />HOTEL BECAUSE SOME OF ITS GUESTS PUT UP FOR LONGER PERIODS THAN ONE WEEK. FOR THE PRIVILEGE <br /> <br /> OF OPERATING SUCH BUSINESS THE LICENSE TAX SHALL BE $25.00, AND WHERE THE GROSS RECEIPTS EXCEED <br /> <br /> $20,000.00 THE TAX SHALL BE 30C ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> THE PAYMENT OF THE LICENSE TAX PROVIDED BY THIS SECTION SHALL NOT EXEMPT THE PERSON <br /> <br />PAYING SUCH TAX FROM THE PAYMENT OF A RESTAURANT OR MERCHANTS LICENSE TAX AS PROVIDED <br /> <br /> IN THIS ORDINANCE IF A RESTAURANT, DINING ROOM OR CIGAR STAND IS OPERATED IN CONNECTION WITH SAID HOTEL. <br /> <br /> 42. ICE CREAM OR SHERBET—MANUFACTURE FOR RETAIL SALE. <br /> <br /> EVERY PERSON, FIRM OR CORPORATION ENGAGING IN THE MANUFACTURE OF ICE CREAM OR <br /> <br /> SHERBET FOR RESALE IN HIS OWN ESTABLISHMENT SHALL INCLUDE THE GROSS RECEIPTS FOR <br /> <br /> SAME IN THE RETAIL MERCHANTS LICENSE. <br /> <br /> 43. ITINERANT AND DISTRESSED MERCHANDISE VENDORS. <br /> <br /> ALL PERSONS BRINGING TO AND EXHIBITING FOR SALE TO CONSUMERS AT RETAIL IN THE <br /> <br />CITY IN TRUCKS, IN TEMPORARY PLACES OR FIXED PLACES OF SALE, GOODS OR MERCHANDISE <br /> <br /> OF ANY CHARACTER AS BANKRUPT, CONSIGNEE, TRUSTEE, RAILROAD WRECK, FIRE, SLAUGHTER <br /> <br /> STOCK, LEFT-OVER, EXPOSITION STOCK, OR STOCK OF LIKE CHARACTER, AND ALL ITINERANT <br /> <br />VENDORS DOING BUSINESS IN THE CITY SHALL PAY FOR THE PRIVILEGE A LICENSE TAX OF $500.00 <br /> <br /> PER WEEK, AND NO LICENSE SHALL BE ISSUED UNDER THIS SECTION FOR A FRACTION OF A WEEK. <br /> <br /> "ITINERANT VENDORS," AS USED IN THIS ORDINANCE, SHALL BE CONSTRUED TO MEAN AND INCLUDE <br /> <br /> ALL PERSONS, WHETHER PRINCIPAL, AGENT, OR SALESMAN, WHO ENGAGE IN TEMPORARY OR TRANSIENT <br /> <br /> BUSINESS IN THE CITY AT ONE OR MORE PLACES, AND WHO FOR THE PURPOSE OF CARRYING ON SUCH <br /> <br /> BUSINESS HIRE, LEASE OR OCCUPY ANY BUILDING, STRUCTURE, TRUCK OR OTHER PLACE FOR THE EXHIBITION <br /> <br /> OR SALE OF SUCH GOODS OR MERCHANDISE. <br /> <br /> 44. JUNK DEALERS. <br /> <br /> ON EVERY LICENSE TO A JUNK DEALER THE TAX SHALL BE ONE HUNDRED DOLLARS ($100.00) <br /> <br />AND ON EVERY PERSON WHO SHALL ENGAGE IN THE BUSINESS OF BUYING JUNK OR OTHER MATTER <br /> <br />FOR A JUNK DEALER OR FOR SALE TO A JUNK DEALER, THE TAX SHALL BE THIRTY DOLLARS ($30.00). <br /> <br />WHERE SUCH A DEALER ENGAGES IN BUYING AND SELLING OF WOOL, HIDES OR FURS, HE SHALL PAY <br /> <br /> A MERCHANTS' TAX IN ADDITION. <br /> <br /> 45. LABORATORIES—ANIMAL. <br /> <br /> ON BUSINESSES FOR THE PURPOSE OF PREPARING CATS, DOGS, FROGS OR OTHER ANIMALS FOR <br /> <br />EDUCATIONAL OR SCIENTIFIC PURPOSES THE LICENSE TAX SHALL BE $15.00. <br /> <br /> 46. LAUNDRIES. <br /> <br /> (A) ON EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE OPERATION OF A LAUNDRY <br /> <br /> OTHER THAN BY HAND THE LICENSE TAX SHALL BE $25.00, AND WHERE THE GROSS RECEIPTS <br /> <br /> EXCEED $2,000.00 THE TAX SHALL BE 15C ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> (B) ON EVERY PERSON, FIRM OR CORPORATION ENGAGED IN A HAND LAUNDRY THE TAX SHALL <br /> <br /> BE $30.00. BUT NOTHING IN THIS SECTION SHALL BE CONSTRUED TO IMPOSE A LICENSE TAX UPON PERSONS WHO WASH BED CLOTHING, WEARING APPAREL, ETC., WITHOUT LAUNDRY MACHINERY AND WHO DO NOT KEEP SHOPS OR OTHER REGULAR PLACES OF BUSINESS FOR LAUNDRY PURPOSES. <br /> <br /> 47. LAUNDRY, DRY CLEANING, PRESSING AND DYEING—NON-RESIDENT. <br /> <br /> ON EVERY PERSON, FIRM OR CORPORATION (OTHER THAN A LAUNDRY, PRESSING, <br /> <br />DYEING OR DRY CLEANING ESTABLISHMENT LOCATED IN THE CITY OF CHARLOTTESVILLE) <br /> <br /> ENGAGED IN SOLICITING GENERAL LAUNDRY, DYEING, PRESSING, DRY CLEANING WORK, <br /> <br />INCLUDING TOWEL OR LINEN SERVICE, OR THE RENTING OF TOWELS FOR COMPENSATION, <br /> <br />WHERE SAID PERSON, FIRM OR CORPORATION DOES THE LAUNDRY, DYEING, PRESSING, OR <br /> <br /> DRY CLEANING WORK OUTSIDE OF THE CITY, OR HAS IT DONE OUTSIDE OF THE CITY..............$250.00 PER ANNUM. <br /> <br /> PROVIDED, HOWEVER, THAT IF THE BUSINESS OF SUCH PERSON, FIRM, OR CORPORATION SHALL <br /> <br /> CONSIST SOLELY OF CLEANING OF RUGS, CARPETS AND SIMILAR ARTICLES, THE LICENSE TAX SHALL <br /> <br />BE $100.00 PER ANNUM, AND, PROVIDED FURTHER THAT IF THE BUSINESS OF SUCH PERSON, FIRM OR <br /> <br />CORPORATION SHALL CONSIST ONLY OF FURNISHING DIAPER SERVICE, THE LICENSE TAX SHALL BE $150.00 PER ANNUM. <br /> <br /> 48. LAUNDRIES AND OTHER CONCERNS SUPPLYING AUTOMOBILE COVERS, CLEANING CLOTHS, <br /> <br />UNIFORMS AND WEARING APPARELS. <br /> <br /> (A) ON EVERY PERSON ENGAGED IN THE BUSINESS OF SUPPLYING CLOTHS FOR TEMPORARY <br /> <br /> PROTECTION OF AUTOMOBILES AND CLEANING THE SAME OR ANY OTHER WIPER CLOTHS, THERE SHALL <br /> <br /> BE A SPECIFIC LICENSE TAX OF $33.00. <br /> <br /> (B) ON EVERY PERSON ENGAGED IN THE BUSINESS OF SUPPLYING, ON A RENTAL OR OTHER SIMILAR BASIS, <br /> <br /> UNIFORMS OR WEARING APPAREL, THERE SHALL BE A SPECIFIC LICENSE TAX OF $33.00. <br /> <br /> 49. LAUNDERETTES. <br /> <br /> ON EVERY PERSON, FIRM OR CORPORATION WHO OPERATES A LAUNDRY IN WHICH THE CUSTOMER <br /> <br /> PAYS RENTAL FOR THE USE OF WASHING MACHINES AT SUCH PLACE OF BUSINESS A LICENSE TAX <br /> <br /> OF......................$25.00 AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25C <br /> <br /> ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> 50. LIVESTOCK BROKERS. <br /> <br /> EVERY DEALER WHO SHALL BUY LIVESTOCK FOR THE PURPOSE OF SELLING OR SHALL SELL <br /> <br /> LIVESTOCK PURCHASED BY HIM SHALL PAY A SPECIFIC LICENSE TAX OF $100.00 PER ANNUM. THIS <br /> <br /> SECTION SHALL NOT APPLY TO DEALERS WHO PAY A MERCHANT'S LICENSE TAX. <br /> <br /> 51. LOANS. <br /> ON EVERY PERSON, FIRM OR CORPORATION, OTHER THAN A PAWNBROKER, MAKING LOANS SECURED <br /> <br /> BY ORDERS ON OR ASSIGNMENTS OF THE TIME OR WAGES OF ANY EMPLOYEE, OR MAKING LOANS SECURED <br /> <br /> BY CHATTEL MORTGAGES OR LIENS ON PERSONAL PROPERTY OR HOUSEHOLD FURNITURE OR LICENSED TO <br /> <br /> DO BUSINESS UNDER THE PROVISIONS OF THE STATE UNIFORM SMALL LOAN ACT THE LICENSE <br /> <br /> TAX SHALL BE......................$25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX <br /> <br /> SHALL BE 60C ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> 52. MACHINE SHOPS. <br /> ON EVERY PERSON, FIRM OR CORPORATION WHO SHALL ENGAGE IN THE BUSINESS OF <br /> <br />OPERATING A MACHINE SHOP THE TAX SHALL BE......................$25.00, AND WHERE THE GROSS <br /> <br /> RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> <br /> IF THE PRINCIPAL BUSINESS ENGAGED IN IS MANUFACTURING AND MACHINE WORK IS INCIDENTAL, <br /> <br /> THE GROSS RECEIPTS SHALL BE REPORTED AND INCLUDED IN THE MANUFACTURER'S TAX. <br /> <br /> 53. MANUFACTURERS, PROCESSORS. <br /> <br /> EVERY PERSON, FIRM OR CORPORATION, ENGAGED IN ANY ONE OR MORE MANUFACTURING, <br /> <br />OR PROCESSING OCCUPATIONS, WITHIN THE CITY FOR WHICH NO SPECIFIC LICENSE IS PROVIDED <br /> <br /> UNDER ANY OTHER SECTION OF THIS ORDINANCE, INCLUDING, BUT NOT LIMITED TO THIS PARTICULAR <br /> <br /> ENUMERATION LIMITING THE GENERAL DESCRIPTION, THE FOLLOWING BUSINESSES OR TRADES, SHALL <br /> <br /> PAY FOR THE PRIVILEGE AN ANNUAL LICENSE TAX OF $100.00 PLUS 3C FOR EACH $1,000.00 OF GROSS <br /> <br />RECEIPTS, AS HEREINAFTER DEFINED, NOT IN EXCESS OF $5,000,000.00 FROM THE BUSINESS DURING <br /> <br />THE PRECEDING CALENDAR YEAR; <br /> <br /> ASPHALT, OR ASPHALT PRODUCTS, BRICKS, MARBLE GOODS, TOMBSTONES <br /> AWNINGS, SAILS, CANVAS, HOGSHEADS, VENEER, VENEER AND WOOD PRODUCTS <br /> BEDS, BED SPRINGS, COTS, MATTRESSES, ANY OR ALL <br /> BOOK PUBLISHERS AND BINDERS <br /> BREADS, CAKES, PIES, AND OTHER BAKERY PRODUCTS <br /> BURLAP, AND COTTON BAGS AND BARREL COVERS <br /> CANNERIES <br /> CASKETS, COFFINS, AND BURIAL VAULTS <br /> CEMENT AND CEMENT PRODUCTS <br /> CIGARETTES OR CHEMICAL PRODUCTS <br /> CLOTHING, HOSE, COTTON, WOOL, SILK, TEXTILE AND TEXTILE PRODUCTS <br /> COFFEE ROASTING OR TEA BLENDING <br /> CONFECTIONS <br /> CORK PRODUCTS AND INSULATING MATERIALS <br /> FERTILIZERS OR GUANO <br /> FLAVORING EXTRACTS AND SYRUPS <br /> FOOD FOR LIVESTOCK <br /> FURNITURE, NOVELTIES, AND WOOD PRODUCTS <br /> GYPSUM AND GYPSUM PRODUCTS <br /> ICE <br /> ICE CREAM <br /> MANUFACTURING, PROCESSING AND ASSEMBLING STEEL, IRON AND METAL PRODUCTS, ANY OR ALL <br /> MOTOR VEHICLES OR PARTS THEREOF <br /> PAINTS <br /> PASTEURIZATION AND BOTTLING OF MILK, CREAM, MILK PRODUCTS <br /> PLANING AND ROLLING MILLS <br /> PROCESSING PEANUTS AND PEANUT PRODUCTS <br /> PROCESSING SOY BEANS <br /> SASHES, FRAMES, BLINDS, OR WOOD PRODUCTS, SAW MILLS <br /> OTHER MANUFACTURERS AND PROCESSORS. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />