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53. MANUFACTURERS, PROCESSORS. EVERY PERSON CONDUCTING OR ENGAGING IN ANY ONE OR <br /> <br /> MORE MANUFACTURING OR PROCESSING OCCUPATIONS, WITHIN THE CITY FOR WHICH NO SPECIFIC <br /> <br /> LICENSE IS PROVIDED UNDER ANY OTHER SECTION OF THIS ORDINANCE, INCLUDING, BUT NOT BY THIS <br /> <br /> PARTICULAR ENUMERATION LIMITING THE ABOVE GENERAL DESCRIPTION, THE FOLLOWING BUSINESSES <br /> <br /> OR TRADES, SHALL PAY FOR THE PRIVILEGE AN ANNUAL LICENSE TAX OF $100.00 PLUS 3C FOR EACH $100.00 <br /> <br /> OF GROSS RECEIPTS, AS HEREINAFTER DEFINED, NOT IN EXCESS OF $5,000,000.00 AND 1C FOR EACH $100.00 <br /> <br /> OF SUCH GROSS RECEIPTS IN EXCESS OF $5,000,000.00 FROM THE BUSINESS DURING THE PRECEDING <br /> <br />CALENDAR YEAR: <br /> <br /> ASPHALT, OR ASPHALT PRODUCTS, BRICKS, MARBLE GOODS, TOMBSTONES <br /> AWNINGS, SAILS OR TENTS <br /> BARRELS, CRATES, BOXES, HOGSHEADS, VENEERS, 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 /> CHEMICAL OR CHEMICAL PRODUCTS <br /> CIGARETTES OR TOBACCO 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 /> PASTEURIZING 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 /> 54. MERCHANTS-RETAIL. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF A RETAIL <br /> <br /> MERCHANT SHALL FOR EACH SEPARATE PLACE OF BUSINESS CONDUCTED IN THE CITY OF CHARLOTTESVILLE <br /> <br /> PAY A LICENSE TAX ON ALL SALES MADE DURING THE PRECEDING CALENDAR YEAR AS FOLLOWS: <br /> <br /> IF THE AMOUNT OF SALES SHALL NOT EXCEED $2,000.00 THE TAX SHALL BE $25.00. <br /> <br /> ON ALL SALES OVER $2,000.00 AND NOT EXCEEDING $100,000.00 THE TAX SHALL BE TWENTY-FIVE CENTS <br /> <br /> (25C) ON EACH $100.00 IN EXCESS OF $2,000.00. <br /> <br /> ON ALL SALES IN EXCESS OF $100,000.00 THE TAX SHALL BE TWENTY CENTS (20C) ON EACH $100.00. <br /> <br /> WHERE ANY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF A RETAIL MERCHANT MAKES <br /> <br /> CHARGES FOR SERVICES RENDERED IN CONNECTION WITH SUCH BUSINESS, INCLUDING REPAIR WORK, THE GROSS <br /> <br /> AMOUNT RECEIVED FOR SUCH SERVICES SHALL BE INCLUDED IN THE SALES ON WHICH THE MERCHANTS' LICENSE <br /> <br /> TAX IS CALCULATED, UNLESS A SEPARATE LICENSE TAX IS PAID TO THE CITY IN CONNECTION WITH THE FURNISHING <br /> <br /> OF SUCH SERVICES. <br /> <br /> 55. MERCHANTS PLACING VENDING MACHINES. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS <br /> <br /> OF SELLING GOODS, WARES AND MERCHANDISE THROUGH THE USE OF COIN-OPERATED VENDING MACHINES SHALL <br /> <br /> BE CLASSIFIED AS A RETAIL MERCHANT AND SHALL PAY AN ANNUAL LICENSE TAX FOR THE PRIVILEGE OF DOING <br /> <br />BUSINESS IN THIS CITY IN THE SAME AMOUNT PROVIDED FOR OTHER RETAIL MERCHANTS IN SECTION 54 PROVIDED, <br /> <br />HOWEVER, THAT IF ANY SUCH PERSON, FIRM OR CORPORATION HAS MORE THAN ONE DEFINITE PLACE IN THIS CITY <br /> <br />AT WHICH GOODS, WARES OR MERCHANDISE ARE STORED, KEPT OR ASSEMBLED, FOR SUPPLYING SUCH VENDING <br /> <br />MACHINES THE ANNUAL LICENSE TAX PROVIDED SHALL BE IMPOSED FOR EACH SUCH DEFINITE PLACE IN EXCESS OF ONE. <br /> <br /> THE USE OF A CIGARETTE VENDING MACHINE ON PREMISES WHICH ARE NOT ALREADY COVERED BY A TOBACCO <br /> <br /> RETAILER'S LICENSE SHALL REQUIRE THE OWNER OF SUCH CIGARETTE VENDING MACHINE TO TAKE OUT A TOBACCO <br /> <br />RETAILER'S LICENSE FOR THAT LOCATION. <br /> <br /> THE TAXES IMPOSED BY THIS SECTION SHALL BE IN LIEU OF ANY LICENSE TAX ON THE INDIVIDUAL VENDING MACHINES <br /> <br /> AND SHALL ALSO BE IN LIEU OF THE LICENSE TAX PROVIDED UNDER THE PROVISIONS OF SECTION 77. <br /> <br /> EVERY PERSON, FIRM OR CORPORATION LIABLE TO PAY THE TAX IMPOSED BY THIS SECTION, SHALL MAKE AN ANNUAL <br /> <br />REPORT TO THE COMMISSIONER OF REVENUE OF THE TOTAL GROSS SALES, AT RETAIL SELLING PRICES, MADE IN THE <br /> <br /> CITY THROUGH SUCH VENDING MACHINES ON FORMS SUPPLIED BY THE COMMISSIONER OF REVENUE, SAID FORMS TO <br /> <br /> BE SIMILAR TO THOSE PRESCRIBED FOR SUCH MERCHANTS BY THE STATE DEPARTMENT OF TAXATION. <br /> <br /> EVERY VENDING MACHINE SHALL BE PLAINLY MARKED BY THE OWNER THEREOF WITH THE NAME AND ADDRESS OF <br /> <br />SUCH OWNER. <br /> <br /> THE TERM "VENDING MACHINE", AS USED IN THIS SECTION, INCLUDES ONLY SUCH MACHINES AS VEND GOODS, WARES <br /> <br /> AND MERCHANDISE AND GIVE TO THE CUSTOMER ON EVERY PURCHASE HIS MONEY'S WORTH IN GOODS, WARES OR <br /> <br /> MERCHANDISE. THE TERM DOES NOT INCLUDE ANY MACHINE THE OPERATION OF WHICH IS PROHIBITED BY LAW, NOR <br /> <br />ANY MACHINE WHICH HAS ANY GAMBLING OR AMUSEMENT FEATURES WHATSOEVER. <br /> <br /> 56. MERCHANTS—WHOLESALE. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF A WHOLESALE <br /> <br /> MERCHANT SHALL FOR EACH SEPARATE PLACE OF BUSINESS CONDUCTED IN THE CITY OF CHARLOTTESVILLE, PAY A <br /> <br />LICENSE TAX ON ALL PURCHASES MADE DURING THE PRECEDING CALENDAR YEAR AS FOLLOWS: <br /> <br /> IF THE AMOUNT OF PURCHASES SHALL NOT EXCEED $10,000.00 THE TAX SHALL BE $75.00. <br /> <br /> ON ALL PURCHASES OVER $10,000.00 AND LESS THAN $50,000.00 THE TAX SHALL BE THIRTY CENTS (30C) ON THE <br /> <br /> $100.00 IN EXCESS OF $10,000.00. <br /> <br /> ON ALL PURCHASES IN EXCESS OF $50,000.00 THE TAX SHALL BE SIXTEEN CENTS (16C) ON THE $100.00. <br /> <br /> 57. MONUMENTS AND TOMBSTONES. EACH PERSON, FIRM OR CORPORATION OR AGENT CONDUCTING THE BUSINESS <br /> <br /> OF MAKING OR SELLING MONUMENTS, TOMBSTONES, OR ANY OTHER SIMILAR PRODUCT, SHALL, EACH, PAY A RETAIL <br /> <br />MERCHANT'S LICENSE, WHICH LICENSE SHALL BE BASED ON THE GROSS RECEIPTS OF SUCH PERSON, FIRM OR <br /> <br />CORPORATION. <br /> <br /> 58. MOTOR FREIGHT TERMINALS. EVERY PERSON, FIRM OR CORPORATION MAINTAINING OR OPERATING IN THE CITY <br /> <br /> OF CHARLOTTESVILLE ANY FREIGHT TERMINAL FOR THE PURPOSE OF RECEIVING OR DISCHARGING FREIGHT CARRIED <br /> <br /> OR TO BE CARRIED BY ANY MOTOR VEHICLE FREIGHT CARRIER SHALL PAY A SPECIFIC LICENSE TAX OF $250.00. <br /> <br /> 59. MOVING PICTURE SHOWS. EACH PERSON, FIRM OR CORPORATION ENGAGED IN THE OPERATION OF A MOVING <br /> <br />PICTURE THEATER SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS, EXCLUSIVE OF EXCISE <br /> <br />AND ADMISSION TAXES, EXCEED $2,000.00 THE TAX SHALL BE FORTY CENTS (40C) ON EACH $100.00 IN ADDITION THERETO. <br /> <br /> 60. MUSICIANS—ITINERANT. EVERY ITINERANT MUSICIAN PERFORMING IN THE STREETS OF THIS CITY, OR ANY <br /> <br />ORGAN-GRINDER, BAG-PIPE BLOWER, ETC., SHALL PAY A SPECIFIC LICENSE TAX OF TWENTY-FIVE DOLLARS ($25) PER DAY. <br /> <br /> 61. OUTSIDE SALES. ANY PERSON RESIDING OR HAVING HIS OR THEIR PRINCIPAL OFFICE WITHIN THE STATE WHO <br /> <br /> IS NOT A LICENSED MERCHANT IN THE CITY OF CHARLOTTESVILLE WHO SHALL SELL OR OFFER TO SELL, EITHER <br /> <br />DIRECT OR BY SAMPLE CARD OR REPRESENTATION, OR WHO SHALL SOLICIT OR TAKE ORDERS FOR THE SALE OF <br /> <br /> ANY GOODS, WARES OR MERCHANDISE TO ANY PURCHASER WITHIN THE CITY, EXCEPT TO A LICENSED MERCHANT <br /> <br /> SHALL PAY FOR THE PRIVILEGE A LICENSE TAX ON GROSS SALES SO MADE DURING THE PRECEDING CALENDAR <br /> <br /> YEAR AS FOLLOWS: <br /> <br /> IF THE AMOUNT OF SUCH GROSS SALES SHALL NOT EXCEED $2,000.00 THE TAX SHALL BE $25.00. <br /> <br /> ON ALL SUCH SALES OVER $2,000.00 AND NOT EXCEEDING $100,000.00 THE TAX SHALL BE 25C ON THE $100.00 <br /> <br /> IN EXCESS OF $2,000.00. <br /> <br /> ON ALL SUCH SALES IN EXCESS OF $100,000.00 THE TAX SHALL BE TWENTY CENTS (20C) ON THE $100.00. <br /> <br /> 62. PAWNBROKERS. <br /> <br /> ON EVERY LICENSE TO A PAWNBROKER THE SPECIFIC LICENSE TAX SHALL BE FIVE HUNDRED DOLLARS ($500) <br /> <br /> FOR ONE YEAR OR FRACTIONAL PART THEREOF. NOT TRANSFERABLE. <br /> <br /> 63. (A) PEDDLERS. <br /> <br /> ANY PERSON WHO SHALL CARRY FROM PLACE TO PLACE, ANY GOODS, WARES, OR MERCHANDISE, AND OFFER <br /> <br /> TO SELL OR BARTER THE SAME, OR ACTUALLY SELL OR BARTER THE SAME, SHALL BE DEEMED A PEDDLER, AND <br /> <br /> ANY PERSON LICENSED AS A PEDDLER MAY SELL, OR HE MAY EXCHANGE THE SAME FOR OTHER ARTICLES. <br /> <br /> A PEDDLER'S LICENSE SHALL NOT BE TRANSFERABLE, AND ANY PERSON SO LICENSED SHALL ENDORSE HIS <br /> <br />NAME ON SAID LICENSE, AND SUCH LICENSE SHALL CONFER AUTHORITY TO SELL WITHIN THE CITY OF CHARLOTTESVILLE. <br /> <br /> ANY PEDDLER WHO SHALL PEDDLE FOR SALE OR SELL OR BARTER WITHOUT A LICENSE SHALL BE GUILTY OF <br /> <br />A MISDEMEANOR AND ON CONVICTION THEREOF SHALL BE FINED NOT LESS THAN TWENTY-FIVE DOLLARS, AND NOT <br /> <br /> MORE THAN ONE HUNDRED DOLLARS ($100) FOR EACH OFFENSE. <br /> <br />