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<br /> AN ORDINANCE FOR IMPOSING AND COLLECTING LICENSES AND TAXES FOR THE EXERCISE OF CERTAIN
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<br />PRIVILEGES WITHIN THE CITY OF CHARLOTTESVILLE FOR TWELVE MONTHS, COMMENCING THE FIRST DAY OF
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<br /> MAY, 1962 AND ENDING THE THIRTIETH DAY OF APRIL, 1963.
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<br /> BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT THERE SHALL BE AN ANNUAL
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<br /> LICENSE TAX ASSESSED AND PAID BY ALL PERSONS, FIRMS, OR CORPORATIONS ENGAGED IN THE DIFFERENT
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<br /> OCCUPATIONS, PROFESSIONS, OR BUSINESSES NAMED IN THIS ORDINANCE AND ENUMERATED BELOW FOR THE
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<br />YEAR BEGINNING THE FIRST DAY OF MAY 1962 AND ENDING THE THIRTIETH DAY OF APRIL 1963.
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<br /> 9. AMUSEMENTS.
<br /> EACH PERSON, FIRM OR CORPORATION ENGAGED IN THE OPERATION OF ANY OF THE FOLLOWING PLACES
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<br /> OF AMUSEMENT SHALL PAY A LICENSE TAX OF TWENTY-FIVE DOLLARS ($25.00) AND WHERE THE GROSS RECEIPTS,
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<br />EXCLUSIVE OF EXCISE AND ADMISSION TAXES, EXCEED $2,000.00, THE TAX SHALL BE FORTY CENTS ($0.40) ON EACH
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<br /> $100.00 IN ADDITION THERETO:
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<br /> BOWLING ALLEYS OR BOWLING SALON
<br /> GOLF DRIVING RANGE
<br /> MINIATURE AUTOMOBILE TRACK (GO CARTS)
<br /> MINIATURE GOLF COURSE
<br /> MOVING PICTURE THEATRE INCLUDING DRIVE IN THEATRES
<br /> REBOUND TUMBLING CENTER
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<br />10. AUCTIONEERS—GENERAL.
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<br />ON EVERY GENERAL AUCTIONEER, SIXTY DOLLARS ($60), WHETHER HE RECEIVES ANY COMPENSATION FOR
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<br /> HIS SERVICES OR NOT. UNDER THIS LICENSE A PERSON MAY SELL ANY GOODS, WARES, MERCHANDISE, OR
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<br /> OTHER THINGS, INCLUDING REAL ESTATE, FOR THE SALE OF WHICH BY AN AUCTIONEER, NO FURTHER LICENSE
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<br /> IS ELSEWHERE REQUIRED. NOT TRANSFERABLE.
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<br />THIS SECTION SHALL NOT APPLY TO COMMISSIONERS AND RECEIVERS APPOINTED BY THE COURTS, OR TO
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<br /> ADMINISTRATORS, EXECUTORS, GUARDIANS, TRUSTEES, AND OTHER FIDUCIARIES WHILE ACTING IN A FIDUCIARY CAPACITY.
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<br />11. AUTOMOBILE WASHING AND POLISHING.
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<br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF WASHING, POLISHING, CLEANING,
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<br />OILING AND/OR GREASING AUTOMOBILES, BUSSES, TRUCKS, TRAILERS OR AUTO WAGONS, WHEN SUCH
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<br />BUSINESS IS NOT CONDUCTED IN CONNECTION WITH ANOTHER LICENSED BUSINESS SHALL BE DEEMED A
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<br /> RETAIL MERCHANT AND PAY THE SAME LICENSE TAX PROVIDED IN SECTION 54.
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<br />12. BAKERS—RETAIL AND HOME.
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<br /> EVERY PERSON, FIRM OR CORPORATION WHO SHALL CONDUCT A BAKERY OR MANUFACTURING CONFECTIONERY,
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<br />SELLING THE MAJORITY OF THE PRODUCTS THEREOF AT RETAIL AND PERSONS WHO BAKE AT HOME AND SELL THEIR
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<br /> PRODUCTS FOR RESALE SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE AMOUNT OF GROSS RECEIPTS
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<br /> EXCEED $2,000.00 THE TAX SHALL BE 22C ON EACH $100.00 IN ADDITION THERETO.
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<br />13. BARBERS, BEAUTY SHOPS, ETC.
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<br />EVERY PERSON, FIRM OR CORPORATION OPERATING AS A BARBER SHOP, BEAUTY SHOP, MANICURIST, MASSEUR,
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<br /> TURKISH, ROMAN OR OTHER LIKE BATH OR PARLOR OR HEALTH STUDIO INCLUDING BATH SERVICES, PHYSICAL
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<br />CULTURE OR REDUCING SALON IN THIS CITY SHALL PAY A LICENSE TAX OF TWENTY-FIVE DOLLARS ($25.00), AND
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<br /> WHERE THE GROSS RECEIPTS EXCEED $2,000.00, THE TAX SHALL BE TWENTY-FIVE CENTS ($0.25) ON EACH $100.00
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<br /> IN ADDITION THERETO.
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<br />14. BILLBOARDS AND WALL SIGNS.
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<br />(A) EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF BILLBOARD PAINTING OR WALL SIGNS
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<br /> OR THE RENTAL OF SPACE FOR SUCH BUSINESS SHALL PAY FOR THE PRIVILEGE $40.00 AND IN ADDITION $2.00
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<br /> FOR EACH SUCH BILLBOARD OR WALL SIGN IN EXCESS OF 20.
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<br /> (B) EVERY PERSON, FIRM OR CORPORATION, EXCLUDING FIRMS OR CORPORATIONS HOLDING A FRANCHISE FROM
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<br /> THE CITY OF CHARLOTTESVILLE, ENGAGED IN THE BUSINESS OF SELLING ADVERTISING SPACE INSIDE THEIR
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<br /> BUILDINGS SHALL PAY FOR THE PRIVILEGE AN ANNUAL LICENSE TAX OF $25.00 AND WHERE THE GROSS RECEIPTS
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<br /> EXCEED $2,000.00 THE TAX SHALL BE $0.25 ON EACH $100.00 IN ADDITION THERETO.
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<br /> 15. BILLIARDS OR POOL.
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<br />ON EACH LICENSE TO OPERATE BILLIARD OR POOL PARLORS THE TAX SHALL BE $20.00 FOR EACH TABLE USED IN
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<br /> THE BUSINESS. NO LICENSE SHALL BE ISSUED WITHOUT THE ANNUAL WRITTEN CONSENT OF THE MAYOR. LICENSE
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<br /> MAY BE ISSUED QUARTERLY.
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<br />16. BOOTBLACKS.
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<br />FOR EACH CHAIR OR STAND ACCOMMODATING NOT MORE THAN ONE PERSON THE LICENSE SHALL BE $2 AND
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<br /> WHEN A BENCH IS USED THE LICENSE SHALL BE $2 FOR EACH PAIR OF FOOTRESTS, FOR YEAR OR ANY PART OF YEAR.
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<br />17. BOTTLING WORKS.
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<br /> ON EACH AND EVERY PERSON, FIRM OR CORPORATION, DOING A BOTTLING BUSINESS IN THE CITY OF SODA WATER,
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<br /> POP, GINGERALE, SARSAPARILLA, AERATED WATER, FRUIT OR VEGETABLE JUICES WHETHER MADE WITH PLAIN
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<br />WATER OR WITH AERATED OR CARBONATED WATER, WHEN THE OUTPUT OF THE PLANT IS 100 CASES OR LESS
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<br />PER DAY THE LICENSE TAX SHALL BE SEVENTY-FIVE DOLLARS ($75), AND WHEN THE OUTPUT OF THE SAID PLANT
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<br /> IS IN EXCESS OF 100 CASES PER DAY, IN ADDITION TO SUCH SUM OF SEVENTY-FIVE DOLLARS ($75) THIRTY-FIVE DOLLARS
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<br /> ($35) FOR EACH ADDITIONAL 100 CASES OF OUTPUT OR FRACTION THEREOF. THE OUTPUT OF SUCH PLANT SHALL BE
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<br /> CONSIDERED THE AVERAGE DAILY OUTPUT OF SAID PLANT, COUNTING WORKING DAYS ONLY, FOR THE PRECEDING
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<br />CALENDAR YEAR. IN THE CASE OF NEW PLANTS THE OUTPUT SHALL BE ESTIMATED AND ANY UNDERESTIMATE SHALL
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<br /> BE SUBJECT TO CORRECTION AT THE END OF THE YEAR.
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<br />18. BROKERS, IN STOCKS, BONDS, BILLS AND OPTIONS OR FUTURES.
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<br />EVERY PERSON, FIRM OR CORPORATION CONDUCTING THE BUSINESS OF STOCK, BOND, NOTE OR BILL BROKER OR
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<br /> ENGAGED IN THE BUSINESS OF RECEIVING ORDERS TO BUY OR SELL COTTON, GRAIN PROVISIONS OR OTHER
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<br />COMMODITIES SHALL BE DEEMED TO BE A BROKER DEALING IN OPTIONS OR FUTURES AND SHALL PAY A LICENSE
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<br /> TAX OF $25.00, AND IF THE GROSS AMOUNT OF GROSS FEES AND COMMISSIONS EXCEED $2,000.00 THE TAX SHALL
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<br /> BE 50C ON EACH $100.00 IN ADDITION THERETO.
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<br />19. BUILDING AND LOAN ASSOCIATION.
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<br />SPECIFIC LICENSE TAX UPON PURELY MUTUAL COMPANIES LENDING ONLY TO STOCKHOLDERS, AND CONFINING
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<br /> ITS BUSINESS SOLELY TO THE CITY AND COUNTY IN WHICH ORGANIZED AND COUNTIES AND CITIES IMMEDIATELY
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<br /> CONTIGUOUS THERETO $50.00.
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<br />SPECIFIC LICENSE TAX UPON PAID-UP STOCK, OR PARTIALLY PAID-UP STOCK, TO VALUE OF $25,000.00 OR LESS,
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<br />$75.00; AND A FURTHER SUM OF $2.00 UPON EACH ADDITIONAL $1,000.00 OR FRACTIONAL PART THEREOF, SO PAID
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<br /> UP. NOTE: COMMISSIONER MUST REQUIRE STATEMENT UNDER OATH OF CAPITAL PAID IN.
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<br /> 20. BUYERS OF GOLD AND SILVER.
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<br /> EVERY BUYER OF GOLD AND SILVER SHALL PAY FOR THE PRIVILEGE OF DOING BUSINESS IN THE CITY A LICENSE
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<br /> TAX OF $50.00; PROVIDED, HOWEVER, THAT THIS LICENSE TAX SHALL NOT APPLY TO LICENSED JEWELRY MERCHANTS
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<br />PURCHASING OLD GOLD AND SILVER AT THEIR PLACE OF BUSINESS.
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<br />21. CARNIVAL.
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<br />ON EVERY CARNIVAL, FIVE HUNDRED AND FIFTY DOLLARS ($550.00) PER DAY. A CARNIVAL SHALL MEAN AN AGGREGATION
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<br /> OF SHOWS, AMUSEMENTS, CONCESSIONS, EATING PLACES AND RIDING DEVICES, OR ANY OF THEM OPERATING
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<br /> TOGETHER ON ONE LOT OR STREET, OR ON CONTIGUOUS LOTS OR STREETS, MOVING FROM PLACE TO PLACE,
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<br />WHETHER THE SAME ARE OWNED AND ACTUALLY OPERATED BY SEPARATE PERSONS, FIRMS, CORPORATIONS OR NOT.
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<br />23. CITY DIRECTORY OR TELEPHONE DIRECTORY.
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<br />ANY PERSON, FIRM OR CORPORATION WHO SHALL ENGAGE IN THE BUSINESS OF PUBLISHING OR DISTRIBUTING
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<br />CITY DIRECTORIES OR TELEPHONE DIRECTORIES HAVING AN OFFICE OR REPRESENTATIVE, OR MAKING CONTRACT
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<br /> FOR WORK OR SOLICITING FOR WORK IN THE CITY OF CHARLOTTESVILLE SHALL PAY A LICENSE TAX OF FIFTY
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<br />DOLLARS ($50.00).
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<br />24. CLEANING AND PRESSING.
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<br />EACH PERSON, FIRM OR CORPORATION CONDUCTING A CLEANING AND/OR PRESSING ESTABLISHMENT SHALL
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<br /> PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25C
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<br /> ON EACH $100.00 IN ADDITION THERETO.
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<br />25. COLD STORAGE PLANT.
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<br /> EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF OPERATING A COLD STORAGE PLANT
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<br /> FOR SOME PURPOSE OTHER THAN STORAGE OF HIS OWN GOODS SHALL PAY A LICENSE TAX OF $25.00, AND
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<br /> WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO.
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<br />26. COLD STORAGE RENTAL OF LOCKERS.
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<br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF RENTAL OF INDIVIDUAL LOCKERS FOR
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<br /> COLD STORAGE OF GOODS SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS EXCEED
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<br /> $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO.
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<br />THE RECEIPTS FOR HANDLING AND PREPARING GOODS TO BE PLACED IN LOCKERS SHALL BE INCLUDED IN THE
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<br /> FOREGOING RECEIPTS, HOWEVER, THIS LICENSE SHALL NOT INCLUDE THE RIGHT TO SELL ANY PRODUCTS. IF SUCH
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<br />PERSON BUYS AND SELLS ANY PRODUCT IN CONNECTION WITH SUCH STORAGE BUSINESS, A SEPARATE MERCHANT'S
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<br /> LICENSE AS HEREINAFTER PROVIDED SHALL BE REQUIRED.
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<br /> 27. CONTRACTORS AND CONTRACTING.
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<br />(A) EVERY PERSON, FIRM OR CORPORATION CONDUCTING OR ENGAGING IN ANY OF THE FOLLOWING CONTRACTING
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<br /> OCCUPATIONS, BUSINESSES, OR TRADES SHALL PAY FOR THE PRIVILEGE AN ANNUAL LICENSE TAX OF $25.00, AND
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<br /> WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 15C ON EACH $100.00 IN ADDITION THERETO:
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<br /> AIR CONDITIONING
<br /> BRICK CONTRACTING, STONE AND OTHER MASONRY
<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 /> WRECKING, MOVING, EXCAVATING
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<br /> (B) EVERY PERSON ENGAGED IN THE BUSINESS OF ERECTING A BUILDING OR BUILDINGS FOR THE
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<br />PURPOSE OF SELLING OR RENTING THE SAME AND MAKING NO CONTRACT WITH A DULY LICENSED CONTRACTOR
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<br /> FOR THE ERECTION OF SAID BUILDING, WHETHER OR NOT SUCH PERSON CONTRACTS WITH ONE OR MORE DULY
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<br /> LICENSED CONTRACTORS FOR ONE OR MORE PORTIONS, BUT DOES NOT CONTRACT WITH ANY ONE PERSON FOR
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<br /> ALL OF THE WORK OF ERECTING ANY ONE OF SAID BUILDINGS, SHALL BE DEEMED TO BE A SPECULATIVE BUILDER
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<br /> AND THE PRIVILEGE OF ENGAGING IN SAID BUSINESS SHALL PAY A LICENSE TAX EQUAL TO OR IN LIEU OF THAT
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<br /> IMPOSED UPON CONTRACTORS UNDER PARAGRAPH (A) OF THIS SECTION THE SUM OF $25.00 AND WHERE THE
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<br /> ENTIRE COST OF ERECTING THE BUILDINGS, EXCLUSIVE OF THE VALUE OF THE LAND, EXCEED $2,000.00 THE TAX
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<br /> SHALL BE $100.00 IN ADDITION THERETO. EVERY PERSON WHO IS DULY LICENSED AS A CONTRACTOR UNDER
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<br />PARAGRAPH (A) OF THIS SECTION AND THAT IS ALSO ENGAGED IN THE BUSINESS OF SPECULATIVE BUILDING,
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<br />FOR WHICH A LICENSE TAX SHALL BE OTHERWISE IMPOSED UNDER THIS PARAGRAPH, SHALL BE LIABLE FOR A
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<br />SEPARATE LICENSE, ASSESSABLE UNDER THIS PARAGRAPH, BUT EVERY SUCH PERSON SHALL INCLUDE IN THE
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<br /> BASIS FOR THE TAX TO BE COMPUTED UNDER PARAGRAPH (A) OF THIS SECTION THE COST OF ALL SPECIFIC
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<br />BUILDINGS, EXCLUSIVE OF THE VALUE OF THE LAND, WHICH COSTS SHALL BE CONSIDERED AS PART OF THE
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<br /> ORDERS OR CONTRACTS ACCEPTED BY THE TAXPAYER IN COMPUTING THE TAXPAYER'S CONTRACTOR'S LICENSE TAX.
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