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TAXES ON LICENSES 5
<br />17. Bottling Works.
<br />On each and every person, firm or corporationdgiug a bottling
<br />business in the City of soda water, pop, gingerale, Sarsaparilla, aerated
<br />water, fruit or vegetable juices whether made witli plain water or
<br />with aerated or carbonated water, when the output Af "the plant is 100
<br />cases or less per day the license tax shall be seventy-five dollars
<br />($75), and when the output of the said plant is in excess of 100
<br />cases per day, in addition to such sum of seventy-five dollars ($75)
<br />thirty-five dollars ($35) for each additional 100 cases of output or
<br />fraction thereof. The output of such plant shall be considered the
<br />average daily output of said plant, counting working days only, for
<br />the preceding calendar year. In the case of new plants the output
<br />shall be estimated and any underestimate shall be subject to correction
<br />at the end of the year.
<br />18. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business of
<br />stock, bond, note or bill broker or engaged in the business of receiving
<br />orders to buy or sell cotton, grain provisions or other commodities shall
<br />be deemed to be a broker dealing in options or futures and shall pay
<br />a license tax of....................$25.00, and if the gross amount of gross
<br />fees and commissions exceed $2,000.00 the tax shall be 50c on each
<br />$100.00 in addition thereto.
<br />19. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending only
<br />to stockholders, and confining its business solely to the City and Coun-
<br />ty in which organized and counties and cities immediately contiguous
<br />thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up stock,
<br />to value of $25,000.00 or less, $75.00; and a further sum of $2.00
<br />upon each additional $1,000.00 or fractional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath of capital
<br />paid in.
<br />20. Buyers of Gold and Silver.
<br />Every buyer of gold and silver shall pay for the privilege of doing
<br />business in the City a license tax of $50.00; provided, however, that
<br />this license tax shall not apply to licensed jewelry merchants pur-
<br />chasing old gold and silver at their place of business.
<br />6 CITY OF CHARLOTTESVILLE
<br />21. Carnival.
<br />On every carnival, five hundred and fifty dollars ($5
<br />50.00) per
<br />day. A carnival shall mean an aggregation of shows, amusements,
<br />concessions, eating places and riding devices, or any of them operating
<br />together on one lot or street, or on contiguous lots or streets, moving
<br />from place to place, whether the same are owned and actually operated
<br />.by separate persons, firms, corporations or not.
<br />22. Chain Store.
<br />On each chain stores, chain ens me c ax o titer .e � 10) s cents for or ch
<br />subsidiary there shall be
<br />$100.00 of sales made during the preceding calendar year, which
<br />license tax shall be in addition to any license tax prescribed by any
<br />other section or sections of this ordinance.
<br />For the purpose of this ordinance, a chain store, chain mercantile
<br />establishment or chain subsidiary, shall be any retail outlet which is
<br />actually under, or subject to, the direct or indirect control, direction,
<br />or management of any individual, firm, organization, or corporation,
<br />foreign or domestic operating or maintaining six or more retail stores
<br />or mercantile establishments anywhere under the same general man-
<br />agement, supervision or ownership, the net revenue of ' which retail
<br />stores or mercantile establishments inure to the benefit of, or are made
<br />available, in whole or in part, immediately or ultimately, to such indi-
<br />vidual, firm or organization or corporation. This section shall apply
<br />to all such retail stores or mercantile establishments located within the
<br />corporate limits of this City even though they may be apparently or
<br />ostensibly operated as separate or independent stores or mercantile
<br />establishments, if they are actually subservient to, or under the con-
<br />trol of, such individual, firm, organization or corporation in the man-
<br />ner set forth in this section.
<br />23. City Directory or Telephone Directory
<br />Any person, firm or corporation who shall engage in the business
<br />of publishing or distributing city directories or telephone directories
<br />having an office or representative, or making contract for work or
<br />soliciting for work in the City of Charlottesville shall pay a license
<br />tax of fifty dollars ($50-00).
<br />24. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and/or
<br />pressing establishment shall pay a license tax of......................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />Z
<br />TAXES ON LICENSES 7
<br />25. Cold Storage Plant.
<br />Every person, firm or corporation engaged in the business of
<br />operating a cold storage plant for some purpose other than storage of
<br />his own goods shall
<br />exceed x of
<br />and where grossec pts $2,000.00 the tax shall be25c
<br />on each $100.00 in addition thereto.
<br />26. Cold Storage Rental of Lockers.
<br />Every person, firm or corporation engaged in the business of
<br />rental of individual lockers for cold storage of goods shallpay a
<br />license tax of ........................$25.00, and where the gross receipts ex-
<br />ceed $2,000.00 the tax shall be 25c on each $100.00 in addition
<br />thereto.
<br />The receipts for handling and preparing goods to be placed in
<br />these lockers shall be included in the foregoing receipts, however,
<br />this license shall not include the right to sell any products. If such
<br />person buys and sells any product in connection with such storage
<br />business, a separate merchant's license as hereinafter provided shall
<br />be required.
<br />27. Contractors and Contracting.
<br />(a) Every person, firm or corporation conducting or engaging
<br />in any of the following' contracting occupations, businesses, or trades
<br />shall pay for the privilege an annual license tax of..................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 15c
<br />on each $100.00 in addition thereto;
<br />Air conditioning
<br />Brick contracting, stone and other masonary
<br />Building
<br />Cement
<br />Dredging, sand and gravel
<br />Electrical
<br />Floor scraping or finishing
<br />Foundations
<br />Interior decorating
<br />Paint, paper decorating
<br />Plastering
<br />Plumbing, heating, steamfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />Structural metal
<br />Tile, glass, flooring, floor covering
<br />8 CITY OF CHARLOTTESVILLE
<br />Wrecking, moving, excavating
<br />Other contractors and contracting a build -
<br />(b) Every person engaged in the business of : erecting
<br />ing or buildings for the purposef selling
<br />o a t renting
<br />t ng thethe
<br />esame erection f
<br />making no contract with a duly li
<br />paid building, whether or not such person contracts
<br />sS but does not with one or con -
<br />duly licensed contractors for one or more p one of
<br />tract with any one person for all of the work of erecting any
<br />said buildings, shall be deemed to be a speculative builder a l dense
<br />for
<br />the privilege of transacting business in this city, shall pay
<br />tax equal to..........................$25.00 and where the entire cost of erect-
<br />ing the buildings, exclusive of the value
<br />00 in additions heretoexceed
<br />NoOp 0 son
<br />00
<br />the tax shall be 15c on each $100 a of this sec -
<br />that is duly licensed as a contractor under paragraph (a)
<br />tion and that is also engaged in the business of speculative building
<br />for which a license tax would be otherwise prescribed by this para-
<br />graph, shall be liable for a separate license, assessable under this para-
<br />graph, but every such rnh(al)inall of the coste in the s ofis for erecting said
<br />e tax to
<br />be computed under paragraph which costs
<br />speculative buildings, exclusive
<br />value
<br />contracts of the aacepted by the
<br />shall be considered as part of the orders or
<br />taxpayer in computing the taxpayer's contractor's license tax.
<br />28. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall or
<br />in
<br />which dancing is to be allowed, where in suchdmission dancing,fee is the tax shat be
<br />a charge is made for participating
<br />$50, and no such license shall be granted until such
<br />who s all satisfyhim-
<br />shallhave secured the consent of the Mayor, persons to conduct
<br />self that the person or persons applying are proper
<br />such hall, and that the location is suitable for such purpose, and it is
<br />further provided that any such dance hall
<br />a
<br />shall
<br />Bebeprescribed
<br />subject
<br />tsuch
<br />rules and regulations as are now or may
<br />the Council. Not transferable.
<br />29. Dealers in Pistols, Dirks, and Bowie Knives.
<br />firm or corporation shall sell pistols, dirks, or bowie
<br />No person,
<br />knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of
<br />selling pistols, dirks, or bowie knives, or who shall hereafter engage
<br />in such business, shall pay for the privilege of transacting sda d such
<br />usi-
<br />ness a specific license tax of twenty-five dollars ($25.00), an
<br />license shall be issued for any less period than one year nor shall there
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