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<br />TAXES ON LICENSES 21
<br />deliver such copy to the applicant, and such applicant shall thereafter
<br />at all times while he is engaged in peddling within this city, have such
<br />copy in his possession and upon request by an officer of the City
<br />charged with enforcing of the license ordinance, exhibit such certifi-
<br />cate. The Commissioner of Revenue may administer the oaths re-
<br />quired by this subsection.
<br />4. Any officer charged with the enforcement of the license ordi-
<br />nance of this city may at any time question any peddler claiming ex-
<br />emption from city license taxation and may require of such peddler
<br />an affidavit in support of any claim made by such peddler that the
<br />produce then in or on his vehicle was grown or produced by hien.
<br />5. The word "peddler" or "peddlers," as used in this subsection
<br />shall be construed as including their bona fide employees.
<br />6. Any peddler failing to exhibit such certificate in violation of
<br />this subsection, or making any false statement in the certificate or affi-
<br />davit aforesaid, or by permitting the certificate obtained by him to be
<br />used in the sale of any family supplies of a perishable nature not
<br />grown or produced by him, shall upon conviction, be fined not less
<br />than five dollars nor more than fifty dollars for each offense, and upon
<br />failure to pay the said fine shall be confined in the city jail for not less
<br />than ten days nor more than thirty days.
<br />63. Photographers.
<br />Every person, firm or corporation engaged in the business as a
<br />photographer shall pay a license tax of....................$25.00, and where'
<br />the gross receipts exceed $2,000.00 the tax shall be 30c on each
<br />$100.00 in addition thereto.
<br />All persons canvassing this city for copying pictures of any descrip-
<br />tion shall pay a license tax of one hundred fifty dollars ($150.00).
<br />Any itinerant daguerrean or photographic artist, or any person taking
<br />orders in this city on the ticket or other plan for photographs to be
<br />delivered or furnished by photographers shall pay a license tax of
<br />one hundred dollars ($100.00), provided, that said license shall
<br />not be required of persons taking orders for photographs licensed by
<br />this city and having a fixed place of business in this city.
<br />64. Plumbers.
<br />Every person, firm or corporation engaged in operating as a
<br />plumber shall pay a license tax of..........................$25.00, and where
<br />( the gross receipts exceed $2,000.00 the tax shall be 15c on each
<br />( $100.00 in addition thereto. All gross receipts for plumbing con-
<br />tracting shall be reported and taxed under this section, and a separate
<br />contractor's license shall not be required.
<br />22 CITY OF CHARLOTTESVILLE
<br />65. Potato Chip Manufacturers.
<br />Every person, firm or corporation engaged in the manufacture of
<br />potato chips shall pay 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 />66. Printing Office—Job.
<br />On every person, firm or corporation engaged in the business of
<br />operating a printing establishment the tax shall be..................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 22c
<br />on each $100.00 in addition thereto.
<br />67. Professional Occupations.
<br />Every person conducting or engaging in any of the following
<br />professional occupations in this City shall pay for the privilege an an-
<br />nuallicense tax of....................................................................$25.00
<br />and where the gross receipts, fees or commissions during the preced-
<br />ing calendar year exceeded $2,500.00 the license tax shall be 75c on
<br />each $100.00 in addition thereto.
<br />Real Estate salesmen shall be considered members of the respec-
<br />tive real estate firms. The gross receipts, fees or commissions of any
<br />firm may for the purpose of this section be divided among the mem-
<br />bers or associates of said firm or corporation to secure a license here-
<br />under.
<br />The Commissioner of Revenue shall not issue a license to any
<br />person, firm or salesman until such person, firm or salesman shall
<br />produce a license issued by the Virginia Real Estate Commission
<br />showing that such person, firm or salesman has duly qualified to do
<br />business in Virginia.
<br />It shall be the duty of such person, firm or corporation who
<br />obtains a license to act as a real estate agent to report in writing to
<br />the Commissioner of Revenue, the name or names of each person ad-
<br />vertised, employed or in any way connected with such person, firm or
<br />corporation as a salesman.
<br />A single license may be issued for two or more of the following
<br />occupations:
<br />A public accountant
<br />An advertising agent or firm
<br />An air conditioning engineer
<br />An appraiser or evaluator of real estate for others for compensa-
<br />tion
<br />An architect, landscaper
<br />An artist
<br />TAXES ON LICENSES 23
<br />An assayer
<br />An attorney-at-law
<br />An auditing company or firm
<br />A bondsman
<br />A blue printer
<br />A bookkeeper, public
<br />A chemical engineer
<br />A chemist
<br />A chiropractor
<br />A chiropodist
<br />A civil engineer
<br />A claim adjuster
<br />A consulting engineer
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse ( but
<br />not a dealer in or buyer of leaf tobacco)
<br />A contracting engineer
<br />A dentist
<br />A detective
<br />A doctor of medicine
<br />An electrical engineer
<br />A homeopathist
<br />An industrial engineer
<br />A land agent, rental agent
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A mechanical engineer
<br />A metallurgist
<br />A mining engineer
<br />A money lender, loan or mortgage company (other than banks i
<br />and building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist I
<br />A public relations counselor
<br />24 CITY OF CHARLOTTESVILLE
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or other
<br />organization
<br />A refrigerator engineer
<br />A sculptor
<br />A surveyor
<br />A tree surgeon
<br />A sales agent or agency
<br />A veterinarian
<br />Other professional occupations
<br />68. Redemption Stores of Premium Stamp Suppliers.
<br />Every person, firm or corporation operating within the City a
<br />store, warehouse or other establishment from which any goods, mer-
<br />chandise and commodities may be redeemed or claimed upon the pro-
<br />duction or delivery of trading stamps shall be classified as a retail
<br />merchant and shall pay a tax at the same rate or rates as a retail mer-
<br />chant upon the value of all such goods, merchandise and commodities
<br />so redeemed and claimed during the next preceding license tax year.
<br />For the first year of payment of any such tax the person, firm
<br />or corporation applying for the license shall make an estimate of the
<br />goods, merchandise and commodities expected to be so redeemed or
<br />claimed through such store, warehouse or other establishment and
<br />shall make an advance payment of tax upon such estimate. Within
<br />thirty (30) days after the end of the first year such person, firm or
<br />corporation shall furnish the Commissioner of Revenue a complete re-
<br />port of the value of such goods, merchandise and commodities so
<br />redeemed or claimed during such taxable year and the Commissioner
<br />of Revenue shall thereupon make proper adjustment to the exact
<br />amount of tax due.
<br />As used herein the word "value" means the average value, if
<br />sold at retail, of such goods, merchandise and commodities so re-
<br />deemed or claimed.
<br />69. Repairs.
<br />Each person, firm or corporation conducting the business of re-
<br />pairing automobiles, bicycles, motorcycles, refrigerators, radios, wash-
<br />ing machines or any other equipment or appliances, shall pay a license
<br />tax based on the gross receipts of such persons, firm or corporation,
<br />the amount of such tax to be the same as a retail merchant would pay
<br />if sales equal the gross receipts of such repairman. However, if a retail
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