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<br />palmistry, astrology, or phrenology who shall practice the same in
<br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED.
<br />37. Furniture Upholsterer or Repairer.
<br />On every person, firm or corporation engaged in the business of
<br />upholstering or repairing furniture the license tax shall be ........ $25.00
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />If the license operates as a retail merchant the gross receipts
<br />under this section may be reported in the merchants license.
<br />38. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage for
<br />storage of automobiles shall include the receipts for same and report
<br />as a retail merchant.
<br />Shops for repairing shall be required to pay a license tax as pro-
<br />vided in section 70.
<br />39. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are located
<br />outside of the corporate limits of the city who transports gasoline or
<br />other petroleum products of like nature on or through the streets of
<br />this city for sale or delivery to wholesale or retail merchants for re-
<br />sale in this city shall pay a license tax for the privilege of doing such
<br />business in this city, the same to be graduated by the amount of sales
<br />or delivered price made by him or it of such commodities sold or de-
<br />livered in this City during the next preceding year, or, in the case of
<br />starting business during the year, the estimated amount of sales which
<br />will be so made during the balance of the license year, the amount to
<br />be paid to be the same as that required of a retail merchant.
<br />This section shall not apply to a person, firm, or corporation who
<br />or which has paid or is assessable a business license under some other
<br />section of this ordinance.
<br />40. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, Etc.
<br />On every license to keep a hobby horse, merry-go-round, ferris
<br />wheel or other like amusement, except as herein provided, the tax
<br />shall be $50.00 per week, and no license shall be issued under this
<br />section for a shorter period than one week. But if any such amuse-
<br />ment is conducted solely for amusement purposes witheut charge, an
<br />annual tax of one hundred fifty dollars ( $150.00) shall be imposed
<br />in lieu of such weekly tax, provided such hobby horse, merry-go-round,
<br />ferris wheel or like amusement shall not be accompanied with music
<br />or other audible sound which can be heard a greater distance than
<br />three hundred ( 300) feet from the location of such hobby horse,
<br />merry-go-round, ferris wheel, or other like amusement.
<br />41. Hotels and Motels.
<br />Any person whq keeps a public inn or motel, or lodging house of
<br />more than ten bedrooms where transient guests are lodged for pay,
<br />shall be deemed for the purpose of this section to be engaged in the
<br />business of keeping a hotel. For the purpose of this section a transient
<br />guest is one who puts up for less than one week at such hotel, but such
<br />a house is no less a hotel because some of its guests put up for longer
<br />periods than one week. For the privilege of operating such business
<br />the license tax shall be......................$25.00, and where the gross re-
<br />ceipts exceed $2,000.00 the: tax shall be 30c.on each $100.00 in addi-
<br />tion thereto.
<br />The payment of the license tax provided by this section shall not
<br />exempt the person paying such tax from the payment of a restaurant
<br />or merchants license tax as provided in this ordinance if a restaurant,
<br />dining room or cigar stand is operated in connection with said hotel.
<br />42. Ice Cream or Sherbet -Manufacture for Retail Sale.
<br />Every person, firm or corporation engaging in the manufacture
<br />of ice cream or sherbet for resale in his own establishment shall in-
<br />clude the gross receipts for same in his retail merchants license.
<br />43. Itinerant and Distressed Merchandise Vendors.
<br />All persons bringing to and exhibiting for sale to consumer at
<br />retail in the City in trucks, in temporary places or fixed places of sale,
<br />goods or merchandise of any character as bankrupt, consignee, trustee,
<br />railroad wreck, fire slaughter stock, leftover, exposition stock, or stock
<br />of like character, and all itinerant vendors doing business in the City
<br />shall pay for the privilege a license tax of $500.00 per week, and no
<br />license shall be issued under this section for a fraction of a week.
<br />"Itinerant vendors," as used in this ordinance, shall be construed
<br />to mean and include all persons, whether principal, agent, or sales-
<br />man, who engage in temporary or transient business in the City in one
<br />or more places, and who for the purpose of carrying on such business
<br />hire, lease or occupy any building, structure, truck or other place for
<br />the exhibition or sale of such goods or merchandise.
<br />44. Junk Dealers.
<br />On every license to a junk dealer the tax shall be one hundred
<br />dollars ( $100.00) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for sale to a
<br />junk dealer, the tax shall be thirty dollars ($30) . Where such a
<br />dealer engages in buying and selling of wool, hides or furs, he shall
<br />pay a merchants' tax in addition.
<br />45. Laboratories -Animal.
<br />On businesses for the purpose of preparing cats, dogs, frogs or
<br />other animals for Educational or Scientific purposes the License Tax
<br />shall be $15.00.
<br />46. Laundries.
<br />(a) On every person, firm or corporation engaged in the opera-
<br />tion of a laundry other than by hand the license tax shall be ................
<br />........$25.00, and where the gross receipts exceed $2,000.00 the tax
<br />shall be 15c on each $100.00 in addition thereto.
<br />(b) On every person, firm or corporation operating a hand laun-
<br />dry the tax shall be..................................$20.00. But nothing in this
<br />section shall be construed to impose a license tax upon persons who
<br />wash bed clothing, wearing apparel, etc., without laundry machinery
<br />and who do not keep shops or other regular places of business for
<br />laundry purposes.
<br />47. Laundries -Dry Cleaning -Pressing and Dyeing -Non -
<br />Resident.
<br />On every person, firm or corporation ( other than a laundry,
<br />pressing, dyeing or dry cleaning establishment located in the City of
<br />Charlottesville) engaged in soliciting general laundry, dyeing, press-
<br />ing, or dry cleaning work, including towel or linen service, or the
<br />renting of towels for compensation, where said person, firm or corpora-
<br />tion does the laundry, dyeing, pressing, or dry cleaning work thereon
<br />outside of the City, or has it done outside of the City..............$250.00
<br />per annum.
<br />Provided, however, that if the business of such person, firm, or
<br />corporation shall consist only of cleaning of rugs, carpets and similar
<br />articles, the license tax shall be $100.00 per annum, and provided
<br />further that if the business of such person, firm or corporation shall
<br />consist only of furnishing diaper service, the license tax shall be
<br />$150.00 per annum.
<br />48. Laundries and Other Concerns Supplying Automobile
<br />Covers, Cleaning Cloths, Uniforms and Wearing Apparels.
<br />(a) On every person engaged in the business of supplying cloths
<br />for temporary protection of automobiles and cleaning the same or any
<br />other wiper cloths, there shall be a specific license tax of $25.00.
<br />(b) On every person engaged in the business of supplying, on
<br />a rental or other similar basis, uniforms or wearing apparel, there
<br />shall be a specific license tax of $25.00.
<br />49. Launderettes.
<br />On every person, firm or corporation who operates a laundry in
<br />which the customer pays rental for the use of washing machines at
<br />such place of business a license tax of......................$25.00 and where
<br />the gross receipts exceed $2,000.00 the tax shall be 25c on each
<br />$100.00 in addition thereto.
<br />49A.
<br />FOR EACH COIN OPERATED WASHING MACHINE AND FOR
<br />EACH COIN OPERATED DRYING MACHINE THERE SHALL BE
<br />LEVIED ON EACH SUCH MACHINES A LICENSE TAX OF $2.00
<br />PER YEAR. THERE SHALL BE ONLY ONE FEE CHARGED BY
<br />THE COMMISSIONER OF REVENUE FOR THE ISSUANCE OF THE
<br />LICENSES FOR ALL OF THE WASHING AND DRYING MACHINES
<br />INSTALLED IN ANY ONE BUILDING.
<br />50. Livestock Brokers.
<br />Every dealer who shall buy livestock for the purpose of selling
<br />or shall sell livestock purchased by him shall pay a specific license tax
<br />of $100.00 per annum. This section shall not apply to dealers who
<br />pay a Merchant's License Tax.
<br />51. Loans.
<br />On each person, firm or corporation, other than a pawnbroker,
<br />making loans secured by orders on or assignments of the time or
<br />wages of any employee, or making loans secured by chattel mortgages
<br />or liens on personal property or household furniture or licensed to do
<br />business under the provisions of the State Uniform Small Loan Act
<br />the license tax shall be ........................$25.00, and where the gross
<br />receipts exceed $2,000.00 the tax shall be 60c on each $100.00 in
<br />addition thereto.
<br />52. Machine Shops.
<br />On every person, firm or corporation who shall engage in the
<br />business of operating a machine shop the tax shall be..............$25.00
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c
<br />on each $100.00 in addition thereto.
<br />If the principal business engaged in is manufacturing and ma-
<br />chine work is incidental, the gross receipts may be reported and in-
<br />cluded in the manufacturer's tax.
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