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 ($15) .
<br />7. Agents -Labor.
<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 />S. 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 Beverages.
<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 Nine 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 />1.0. Auctioneers -General.
<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 day 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 the
<br />tax shall be $20.00 for every alley used in such business.
<br />19. Brokers, in Stocks, Bonds, 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 />M
<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 and cities immediately contiguous
<br />thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up stock,
<br />i 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.
<br />21. Buyers of Gold and Silver.
<br />Every buyer of gold and silver shall pay for the privilege of doing
<br />business in the City a license tax of $50.00; provided, however, that
<br />this license tax shall not apply to licensed jewelry merchants pur-
<br />chasing old gold and silver at their place of business.
<br />22. Carnival.
<br />On every carnival, five hundred and fifty dollars ( $550.00) per
<br />day. A carnival shall mean an aggregation of shows, amusements,
<br />concessions, eating places and riding devices, or any of them operating
<br />•
<br />F_-I
<br />LJ
<br />1-1
<br />Ll
<br />0
<br />
|