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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.
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