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<br />53. Manufacturers, Processors. Every person, firm or corporation liable to pay the tax imposed
<br />Every person conducting or engaging in any one or more manu- by this section, shall make an annual report to the Commissioner of
<br />Revenue of the total gross sales, at retail selling prices, made in the
<br />facturing, or processing occupations, within the City for which no City through such vending machines on forms supplied by the Com -
<br />specific license is provided under any other section of this ordinance, missioner of Revenue, said forms to be similar to those prescribed for,
<br />including, but not by this particular enumeration limiting the above such merchants by the State Department of Taxation.
<br />general description, the following businesses or trades, shall pay for Every vending machine shall be plainly marked by the owner
<br />the privilege an annual license tax of $100.00 plus Sc for each
<br />thereof with the name and address of such owner.
<br />$100.00 of gross receipts, as hereinafter defined, not in excess of The term "vending machines", as used in this section, includes
<br />$5,000,000-00 and 1c for each $100.00 of such gross receipts in ex- only such machines as vend goods, wares and merchandise and give
<br />cess of $5,000,000-00 from the business during the preceding calen- to the customer on every purchase his money's worth in goods, wares
<br />dar year; or merchandise. The term does not include any machine the operation
<br />Asphalt, or asphalt products, bricks, marble goods, tombstones of which is prohibited by law, nor any machine which has any
<br />Awnings, sails or tents gambling or amusement features whatsoever.
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and wood 56. Merchants—Wholesale.
<br />products Every person, firm or corporation engaged in the business of a
<br />Beds, bed springs, cots, mattresses, any or all wholesale merchant shall for each separate place of business conduct -
<br />Book publishers and binders
<br />Breads, cakes, pies, and other bakery products ed in the City of Charlottesville pay a license tax on all purchases
<br />Burlap, and cotton bags and barrel covers made during the preceding calendar year as follows:
<br />Canneries If the amount of purchases shall not exceed $10,000.00 the tax
<br />Caskets, coffins, and burial vaults shall be $75.00.
<br />Cement and cement products On all purchases over $10,000.00 and less than $50,000.00 the
<br />Chemical or chemical products t tax shall be thirty cents (30c) on the $100.00 in excess of
<br />Cigarettes or tobacco products $10,000.00.
<br />Clothing, hose, cotton, wool, silk, textile and textile products On all purchases in excess of $50,000.00 the tax shall be sixteen
<br />Coffee roasting or tea blending cents (16c) on the $100.00.
<br />Confections 57. Monuments and Tombstones.
<br />Cork products and insulating materials
<br />Fertilizers or guano Each person, firm or corporation or agent conducting the busi-
<br />Flavoring extracts and syrups ness of making or selling tombstones, monuments, etc., shall pay a
<br />Food for livestock retail merchant's license, which license shall be based on the gross re -
<br />Furniture, novelties, and wood products ceipts of such person, firm or corporation.
<br />Gypsum and gypsum products
<br />Ice 58. Motor Freight Terminals.
<br />Ice Cream Every person, firm or corporation maintaining or operating in
<br />Manufacturing, processing and assembling steel, iron and metal the City of Charlottesville any freight terminal for the purpose of re -
<br />products, any or all ceiving or discharging freight carried or to be carried by any motor
<br />Motor vehicles or parts thereof i vehicle freight carrier shall pay a specific license tax of $250.00.
<br />Paints
<br />Pasteurization and bottling of milk, cream, milk products 59. Moving Picture Shows.
<br />Planing and rolling mills Each person, firm or corporation engaged in the operation of a
<br />Processing peanuts and peanut products moving picture theater shall pay a license tax of ......................$25.00,
<br />Processing soy beans and where the gross receipts, exclusive of excise and admission taxes,
<br />Sashes, frames, blinds, or wood products, saw mills exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00
<br />Other manufacturers and processors. in addition thereto.
<br />54. Merchants Retail. 60. Musicians—itinerant.
<br />. Every itinerant musician performing in the streets of this city,
<br />Every person, firm or corporation engaged in the business of a
<br />retail merchant shall for each separate place of business conducted in such as organ -grinders, beg -pipe blowers, etc., shall pay a specific
<br />the City of Charlottesville pay a license tax on all sales made during license tax of twenty-five dollars ($25) per day.
<br />the preceding calendar year as follows: 61. Outside Agents.
<br />If the amount of sales shall not exceed $2,000.00 the tax shall
<br />be $25.00. Any person residing or having his or their principal office within
<br />On all sales over $2,000.00 and not exceeding $100,000.00 the the State who is not a licensed merchant in the City of Charlottesville
<br />tax shall be twenty-five cents (25c) on each $100.00 in excess of who shall sell or offer to sell, either direct or by sample card or repre-
<br />$2,000.00. sentation, or who shall solicit or take orders for the sale. of any goods,
<br />On all sales in excess of $100,000.00 the tax shall be twenty wares or merchandise to any purchaser within the City, except to a
<br />licensed merchant shall pay for the privilege a license tax on gross
<br />cents (20c) on each $100.00. sales so made during the preceding calendar year as follows:
<br />Where any person, firm or corporation engaged in the business If the amount of such gross sales shall not exceed $2,000.00 the
<br />of a retail merchant makes charges for services rendered in connection tax shall be ........................$25.00.
<br />with such business, including repair work, the gross amount received On all such gross sales over $2,000.00 and not exceeding
<br />for such services shall be included in the sales on which the merchants$100,000.00 the tax shall be 25c on the $100.00 in excess of
<br />license tax is calculated, unless a separate license tax is paid to the $2,000.00.
<br />City in connection with the furnishing of such services. On all such sales in excess of $ 100,000.00 the tax shall be
<br />twenty cents (20c) on the $100.00.
<br />55. Merchants Placing Vending Machines.
<br />Every person, firm or corporation engaged in the business of 62. Pawnbrokers.
<br />• selling goods, wares and merchandise through the use of coin-operated On every license to a pawnbroker the specific license tax shall be
<br />vending machines shall be classified as a retail merchant and shall five hundred dollars ($500) for one year or fractional part thereof.
<br />pay an annual license tax for the privilege of doing business in this 'dot transferable.
<br />City in the same amount provided for other retail merchants in Section
<br />54 provided, however, that if any such person, firm or corporation 63. (a) Peddlers.
<br />has more than one definite place in this City at which goods, wares or Any person who shall carry from place to place, any goods,
<br />merchandise are stored, kept or assembled, for supplying such vend- wares, or merchandise, and offer to sell or barter the same, or actually
<br />ing machines the annual license tax provided shall be imposed for sell or barter the same, shall be deemed a peddler, and any person
<br />each such definite place in excess of one. licensed as a peddler may sell, or he may exchange the same for other
<br />The use of a cigarette vending machine on premises which are articles.
<br />not already covered by a tobacco retailer's license shall require the A peddlers' license shall not be transferable, and any person so
<br />owner of such cigarette vending machine to take out a tobacco re- licensed shall endorse his name on said license, and such license shall
<br />tailer's license for that location. confer authority to sell within the City of Charlottesville.
<br />The taxes imposed by this section shall be in lieu of any license Any peddler who shall peddle for sale or sell or barter without a
<br />tax on the individual vending machines and shall also be in lieu of license shall be guilty of a misdemeanor and on conviction thereof
<br />the license tax required under the provisions of Section 77. shall be fined not less than twenty-five dollars, and not more than one
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