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<br />TAXES ON LICENSES 25
<br />merchants license is already required the gross receipts from this occu-
<br />pation may be included in the said retail merchants license.
<br />70. Restaurants.
<br />Any person, firm or corporation who shall cook, or otherwise fur-
<br />nish for compensation, diet or refreshments of any kind, for casual visi-
<br />tors at his home or place of business, for consumption therein or thereat
<br />any person who shall sell soft drinks from a soda fountain shall be
<br />deemed to keep a restaurant. On every license to keep a restaurant,
<br />the tax shall be calculated on the same basis as in the case of a retail
<br />merchant as provided in Section 54, above.
<br />Where any person, firm or corporation qualifies as a keeper of
<br />a restaurant under this section and as a retail merchant under Section
<br />54 above, in the same place of business, the total sales shall be com-
<br />puted for the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all
<br />sales, which records shall at all times be open to the inspection of the
<br />Commissioner of Revenue or the License Inspector. 9
<br />71. Schools.
<br />i
<br />(a) On schools for the purpose of training bookkeepers, account-
<br />ants, stenographers, typists, etc., the License Tax shall be $25.00 plus
<br />forty cents (40c) on each $100.00 of the gross receipts over
<br />$2,000.00.
<br />(b) On schools for the purpose of training beauticians, mani-
<br />curists, etc., the license tax shall be $25.00 plus forty cents (40c) on
<br />each $100.00 of the gross receipts over $2,000.00.
<br />(c) On schools for the purpose of teaching dancing the License
<br />Tax shall be twenty-five dollars ( $25.00) plus forty cents ($0.40)
<br />on each $100.00 of the gross receipts over $2,000.00, provided how-
<br />ever, that this tax shall not be levied on any school teaching dancing
<br />to persons under the age of nineteen (19) years when.the greater per-
<br />centage of gross receipts are derived from teaching such children.
<br />72. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for the re-
<br />pair or manufacturing of shoes, boots, or similar articles, the license
<br />tax shall be......................$25.00, and where the gross receipts exceed
<br />$2,000.00 the tax shall be 30c on each $100.00 in addition thereto.
<br />73. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery,
<br />the license tax shall be $100.00 per month. Not prorated.
<br />y•,elS
<br />CITY OF CHARLOTTESVILLE
<br />74. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition
<br />or performance, within the corporate limits of the city, whether com-
<br />bined or separate, the license tax shall be one hundred and fifty dollars
<br />( $150.00) for the first performance or exhibition, and one hundred
<br />dollars ( $100.00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, menag-
<br />erie, tent show or other such like exhibition or performance within the
<br />corporate limits of the city, the license tax shall be twonty-five dollars
<br />($25) for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent show, or
<br />other such like exhibition or performance unless and until the price of
<br />admissions and of seats shall have been previously generally published.
<br />If a show or other performance is conducted in connection with
<br />and as an inducement for the sale of merchandise there shall be
<br />charged a license tax of $25.00 per day whether an admission is
<br />charged or not.
<br />75. Skating Rinks.
<br />On every person, firm or corporation operating a skating rink the
<br />license tax shall be twenty-five dollars ( $25.00) and where the gross
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
<br />76. Storing and Impounding
<br />On every license to a person, firm or corporation to keep, for
<br />compensation, any house, yard or lot for storage, or other impounding,
<br />the tax shall be....................$25.00, and where the gross receipts ex-
<br />ceed $2,000.00 the tax shall be 50c on each $100.00 in addition there-
<br />to.
<br />If the gross receipts on the operation under this section are in-
<br />cluded in a merchants license, issued to a bona fide merchant, then,
<br />this section shall not apply.
<br />77. Street Vendors or Merchants.
<br />On every person, whether, manufacturer or not, selling upon the
<br />street, or other public places, inflated balloons, plastic figures, toys,
<br />jewelry, and other small articles, the license tax shall be $25 per day.
<br />The Mayor shall, if he deems it necessary, designate the place of sale,
<br />or refuse the license.
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<br />TAXES ON LICENSES 27
<br />78. Tailors and Cutters.
<br />Each person or firm, conducting the business of tailoring or sell-
<br />ing suits or dresses by sample shall be deemed a merchant and subject
<br />to Section 54, of this ordinance.
<br />79. Taxicabs.
<br />Every person, firm or corporation engaged in the business of
<br />operating taxicabs in this City shall pay a license tax of 10c on each
<br />$100.00 of gross receipts for the preceding Calendar year. This tax
<br />shall be in addition to the FOR HIRE tag required under Section 87.
<br />80. Telegraph Companies.
<br />On telegraph companies or agents each for business done between
<br />this and other points within the State of Virginia, and not including
<br />any business done to or from points without the state, and not includ-
<br />ing business in which messages although to or from points within this
<br />state, pass through territory without the state, and not including any
<br />business done for the government of the United States, its officers, or
<br />agents, a license tax of one hundred dollars ( $100) shall be paid. Pro-
<br />vided that any company taxed under this section whose receipts do not
<br />exceed three thousand dollars ($3,000.00) per annum, the tax shall
<br />be fifty dollars ($50) .
<br />81. Telephone Companies.
<br />On each telephone company the license tax shall be one-half of one
<br />per cent on the gross receipts of such company. The gross receipts
<br />on which percentage is charged shall include all phone service known
<br />as mutual, all revenue derived from long distance service, and all mon-
<br />eys derived from the use of the switchboard by local lines, expressly
<br />excepting business done between this city and points without the state,
<br />and messages sent to or received by the government of the United
<br />States or this state or their agents or officers.
<br />This license tax shall be assessable and payable in like manner as
<br />that of the State.
<br />82. Theatricals.
<br />On every theatrical performance or any performance similar
<br />thereto, panorama or any public performance or exhibition of any kind
<br />there shall be paid five dollars ( 5.00) for each performance or twenty
<br />five dollars ( $25.00) per week of a continuous performance, if said
<br />public performance or exhibition be given in a permanent building,
<br />28 CITY OF CHARLOTTESVILLE
<br />and twenty-five dollars ( $25.00) for each day and fifty ($50-00) for
<br />each week of a continuous performance if said public -performance or
<br />exhibition be given out-of-doors or in a tent or" other temporary struc-
<br />ture; provided, however, that this section shall not be construed to
<br />apply to performances or exhibitions for charitable; educational, or
<br />benevolent purposes, and with the further exception of road or tab
<br />shows held in conjunction with the usual cinema attraction, where the
<br />price of admission for the entire performance does not exceed fifty
<br />cents. But on every such performance or exhibition, attendance upon
<br />which is solicited by a barker or by public crying in the streets of the
<br />City, or in such a manner as to be heard on the streets of the City,
<br />there shall be paid twenty-five dollars ( $25.00) per day.
<br />83. Tobacco, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail to-
<br />bacco, snuff, cigars, or cigarettes, without having obtained a specific
<br />license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five dollars
<br />($5.00), which shall be assessed and collected as other assessments
<br />upon license, but which shall not be in lieu of merchant's license on
<br />sales.
<br />This section shall be construed to require of any person taking
<br />out this special license tax to sell tobacco, snuff, cigars or cigarettes a
<br />merchant's license in addition thereto based on amount of sales.
<br />84. Tourist Homes.
<br />Every person operating a tourist home or renting rooms to
<br />transient guests on a daily basis shall pay for the privilege of doing
<br />such business in the City an annual license tax of $5.00, and $2.00
<br />additional for each room so used in excess of one.
<br />85. Trailer Camps.
<br />Every person, firm or corporation operating commercially a trail-
<br />er park or trailer parking area within the City shall pay an annual
<br />license tax at the rate of five dollars ($5.00) for each parking space
<br />so provided up to five (5) spaces and at the rate of one dollar ($1.00)
<br />for each parking space so provided in excess of five (5) spaces.
<br />86. Undertakers, Embalmers, and Funeral Directors.
<br />Every person, firm or corporation who is engaged in business as
<br />an undertaker, embalmer, or funeral director shall pay a license tax
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