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<br />TAXES ON LICENSES 9
<br />be any abatement in any instance of the tax upon such license by
<br />reason of the fact that the person or persons so licensed shall have
<br />exercised such license calling for a period of less than one year. Ap-
<br />plicants for license to deal in pistols, dirks and bowie knives must
<br />have the written consent of the Mayor. Dealers must report all sales
<br />to the Chief of Police monthly, giving names and addresses of
<br />purchasers.
<br />30. Dental Laboratory.
<br />On each person, firm or corporation engaged in operating a den-
<br />tal laboratory the tax shall be..........................$25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be 20c on each $100.00
<br />in addition thereto.
<br />31. Electricity.
<br />Every person, firm or corporation generating or selling or offer-
<br />ing for sale or delivering electricity for light or power or heat or any
<br />other commercial uses shall pay a license tax of one-half of one per
<br />cent of the gross receipts of such person, firm or corporation, based
<br />upon receipts from such business during the preceding calendar year.
<br />In applying for such license a statement of such receipts shall be sub-
<br />mitted to the Commissioner of Revenue.
<br />32. Exterminators.
<br />Every person, firm or corporation engaged in the business of ex-
<br />terminating insects or animal pests in this City shall pay a license tax
<br />of....................$25.00, and where the gross receipts exceed $2,000.00
<br />the tax shall be 25c on each $100.00 in addition thereto.
<br />33. Florists.
<br />On every person or firm engaged as a florist, a specific license tax
<br />of thirty-five dollars ($35.00) shall be imposed, and if they engage
<br />in buying and selling, they shall be deemed merchants and shall pay
<br />accordingly.
<br />34. Flour and Meat Manufacture.
<br />On every license to a manufacturer of flour or meal, the tax shall
<br />be twenty-five dollars ( $25.00) for each license. But when such manu-
<br />facturer deals in flour, meal or other grain products other than his
<br />own manufacture he shall be required to produce a merchants' license
<br />graduated by the amount of such purchases.
<br />10 CITY OF CHARLOTTESVILLE
<br />35. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling,
<br />palmistry, astrology, or phrenology who shall practice the same in
<br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED.
<br />36. Furniture Upholster or Repairer.
<br />On every person, firm or corporation engaged in the business of
<br />upholstering or repairing furniture the license tax shall be ........ $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 />If the licensee operates as a retail merchant the gross receipts
<br />under this section may be reported in the merchants license.
<br />37. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage for
<br />storage of automobiles shall include the receipts for same and report
<br />as a retail merchant.
<br />Shops for repairing shall be required to pay a license tax as pro-
<br />vided in section 69.
<br />38. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are located
<br />outside of the corporate limits of the city who transports gasoline or
<br />other petroleum products of like nature on or through the streets of
<br />this city for sale or delivery to wholesale or retail merchants for re-
<br />sale in this city shall pay a license tax for the privilege of doing such
<br />business in this city, the same to be graduated by the amount of sales
<br />or delivered price made by him or it of such commodities sold or de-
<br />livered in this City during the next preceding year, or, in the case of
<br />starting business during the year, the estimated amount of sales which
<br />will be so made during the balance of the license year, the amount to
<br />be paid to be the same as that required of a retail merchant.
<br />This section shall not apply to a person, firm, or corporation who
<br />or which has paid or is assessable a business license under some other
<br />section of this ordinance.
<br />39. Hobby Horses, Merry -Co -Rounds, Ferris Wheels, Etc.
<br />On every license to keep a hobby horse, merry-go-round, ferris
<br />wheel or other like amusement, except as herein provided, the tax
<br />shall be $50.00 per week, and no license shall be issued under this
<br />section for a shorter period than one week. But if any such amuse-
<br />ment is conducted solely for amusement purposes without charge, an
<br />TAXES ON LICENSES 11
<br />annual tax of one hundred fifty dollars ( $150.00) shall be imposed
<br />in lieu of such weekly tax, provided such hobby horse, merry-go-round,
<br />f ferris wheel or like amusement shall not be accompanied with music
<br />or other audible sound which can be heard a greater distance than
<br />three hundred ( 300) feet from the location of such ,hobby horse,
<br />merry-go-round, ferris wheel, or other like amusement.
<br />40. Hotels and Motels.
<br />Any person who keeps a public inn or motel, or lodging house of
<br />more than ten bedrooms where transient guests are lodged for pay,
<br />shall be deemed for the purpose of this section to be engaged in the
<br />business of keeping a hotel. For the purpose of this section a transient
<br />guest is one who puts up for less than one week at such hotel, but such
<br />a house is no less a hotel because some of its guests put up for longer
<br />periods than one week. For the privilege of operating -such business
<br />the license tax shall be......................$25.00, and where the gross re-
<br />ceipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addi-
<br />tion thereto.
<br />The payment of the license tax provided by this section shall not
<br />exempt the person paying such tax from the payment of a restaurant
<br />or merchants license tax as provided in this ordinance if a restaurant,
<br />dining room or cigar stand is operated in connection with said hotel.
<br />41. Ice Cream or Sherbet—Manufacture for Retail Sale.
<br />Every person, firm or corporation engaging in the manufacture
<br />of ice cream or sherbet for resale in his own establishment shall in-
<br />clude the gross receipts for same in his retail merchants license.
<br />42. Itinerant and Distressed Merchandise Vendors.
<br />All persons bringing to and exhibiting for sale to consumer at
<br />retail in the City in trucks, in temporary places or fixed places of sale,
<br />goods or merchandise of any character as bankrupt, consignee, trustee,
<br />railroad wreck, fire, slaughter stock, leftover, exposition stock, or stock
<br />of like character, and all itinerant vendors doing business in the City
<br />shall pay for the privilege a license tax of $500.00 per week, and no
<br />license shall be issued under this section for a fraction of a week.
<br />"Itinerant vendors," as used in this ordinance, shall be construed
<br />to mean and include all persons, whether principal, agent, or sales-
<br />man, who engage in temporary or transient business in the City in one
<br />or more places, and who for the purpose of carrying on such business
<br />12 CITY OF CHARLOTTESVILLE
<br />do not have a lease on a building or lot, etc., for a period of twelve
<br />months or longer.
<br />43. Junk Dealers.
<br />On every license to a junk dealer the tax shall be one hundred
<br />dollars ( $100.00) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for sale to a
<br />junk dealer, the tax shall be thirty dollars ($30). Where such a
<br />dealer engages in buying and selling of wool, hides or furs, he shall
<br />pay a merchants' tax in addition.
<br />44. Laboratories—Animal.
<br />On businesses for the purpose of preparing cats, dogs, frogs or
<br />other animals for Educational or Scientific purposes the License Tax
<br />shall be $15.00.
<br />45. Laundries.
<br />(a) On every person, firm or corporation engaged in the opera-
<br />tion of a laundry other than by hand the license tax shall be ................
<br />....$25.00, and where the gross receipts exceed $2,000.00 the tax
<br />shall be 25c on each $100.00 in addition thereto.
<br />(b) On every person, firm or corporation operating a hand laun-
<br />dry the tax shall be..................................$20.00. But nothing in this
<br />section shall be construed to impose a license tax upon persons who
<br />wash bed clothing, wearing apparel, etc., without laundry machinery
<br />and who do not keep shops or other regular places of business for
<br />laundry purposes.
<br />46. Laundries—Dry Cleaning—Pressing and Dyeing—Non-
<br />Resident.
<br />On every person, firm or corporation ( other than a laundry,
<br />pressing, dyeing or dry cleaning establishment located in the City of
<br />Charlottesville) engaged in soliciting general laundry, dyeing, press-
<br />ing, or dry cleaning work, including towel or linen service, or the
<br />renting of towels for compensation, where said person, firm or corpora-
<br />tion does the laundry, dyeing, pressing, or dry cleaning work thereon
<br />outside of the City, or has it done outside of the City..............$250.00
<br />per annum.
<br />Provided, however, that if the business of such person, firm, or ;
<br />corporation shall consist only of cleaning of rugs, carpets and similar
<br />articles, the license tax shall be $100.00 per annum, and provided
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