|
t
<br />9. Amusements
<br />Each person, firm or corporation engaged in the operation of any
<br />of the following places of amusement shall pay a license tax of twenty-
<br />five dollars ( $25.00) and where the gross receipts, exclusive of excise
<br />and admission taxes, exceed $2,000.00, the tax shall be forty cents
<br />( $0.40) on each $100.00 in addition thereto:
<br />_. Bowling Alleys or Bowling Salon -
<br />Golf Driving Range
<br />Miniature Automobile Track (Go Carts)
<br />Miniature Golf Courset�. `
<br />Moving Picture Theatre including Drive In Theatres.'
<br />Rebound Tumbling Center r
<br />10. Auctioneers -General.
<br />On every general auctioneer, sixty dollars ($60), whether he re-
<br />ceives any compensation for his services or not. Under this license a
<br />person may sell any goods, wares, merchandise, or other things, in-
<br />cluding real estate, for the sale of which by an auctioneer, no further
<br />license is elsewhere required. Not transferable.
<br />This section shall not apply to commissioners and receivers ap-
<br />pointed by the courts, or to administrators, executors, guardians,
<br />trustees, and other fiduciaries while acting in a fiduciary capacity.
<br />11. Automobile Washing and Polishing.
<br />Every person, firm or corporation engaged in the business of
<br />washing, polishing, cleaning, oiling and/or greasing automobiles,
<br />busses, trucks, trailers or auto wagons, when such business is not con-
<br />ducted in connection with another licensed business shall be deemed a
<br />retail merchant and pay the same license tax provided in Section 54.
<br />12. Bakers -Retail and Home.
<br />Every person, firm or corporation who shall conduct a bakery or
<br />manufacturing confectionery, selling the majority of the products
<br />thereof at retail and persons who bake at home and sell their products
<br />for resale shall pay a license tax of..................$25.00, and where the
<br />amount of gross receipts exceed $2,000.00 the tax shall be 22c on
<br />each $100.00 in addition thereto.
<br />13. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber shop,
<br />beauty shop, manicurist, masseur, Turkish, Roman or other like bath
<br />or parlor or Health Studio including bath services, physical culture or
<br />reducing salon in this City shall pay a license tax of twenty-five dol-
<br />lars ($25.00), and where the gross receipts exceed $2,000.00, the
<br />tax shall be twenty-five cents ( $0.25) on each $100.00 in addition
<br />thereto.
<br />14. Billboards and Wall Signs.
<br />(a) Every person, firm or corporation engaged in the business of
<br />billboard painting or wall signs or the rental of space for such busi-
<br />ness shall pay for the privilege $40.00 and in addition $2.00 for each
<br />such billboard or wall sign in excess of 20.
<br />(b) Every person, firm or corporation, excluding firms or
<br />corporations holding a franchise from the City of Charlottesville, en-
<br />gaged in the business of selling advertising space inside their build-
<br />ings shall pay for the privilege an annual license tax of $25.00 and
<br />where the gross receipts exceed $2,000.00 the tax shall be $0.25 on
<br />each $100.00 in addition thereto.
<br />15. BILLIARDS OR POOL.
<br />ON EACH LICENSE TO OPERATE BILLIARD OR POOL
<br />PARLORS THE TAX SHALL BE $20.00 FOR EACH TABLE USED
<br />IN THE BUSINESS. NO LICENSE SHALL BE ISSUED WITHOUT
<br />THE ANNUAL WRITTEN CONSENT OF THE MAYOR. LICENSE
<br />MAY BE ISSUED QUARTERLY.
<br />16. Bootblacks.
<br />For each chair or stand accommodating not more than one person
<br />the license shall be $2 and when a bench is used the license shall be
<br />$2 for each pair of footrests, for year or any part of year.
<br />17. Bottling Works.
<br />On each and every person, firm or corporation, doing a bottling
<br />business in the City of soda water, pop, gingerale, sarsaparilla, aerated
<br />water, fruit or vegetable juices whether made with plain water or
<br />with aerated or carbonated water, when the output of 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 />1 04
<br />4
<br />18. Brokers, in Stocks, Ronds, 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,, A
<br />tt` 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 -rchants pu
<br />chasing old gold and silver at their place of busines
<br />{ -
<br />. �. Carnival. `
<br />On every carnival, five hundred andfifty dollars ( $550.00) 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 nota
<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 />25. Cold Storage Plant.
<br />Every person, firm or corporation engaged in the business of
<br />operating a cold storage plant fon- some purpose other than storage of
<br />his own goods shall pay a license tax of..................................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c
<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 shall pay 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 />11' The receipts for handling and preparing goods to be placed in
<br />lockers shall be included in the foregoing receipts, however,
<br />nis license shall not include the right to sell any products. If such
<br />erson 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 />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />(b) Every person engaged in the business of erecting a build-
<br />ing or buildings for the purpose of selling or renting the same and
<br />making no contract with a duly licensed contractor for the erection of
<br />raid building, whether or not such person contracts with one or more
<br />duly licensed contractors for one or more portions, but does not con-
<br />tract with any one person for all of the work of erecting any one of
<br />said buildings, shall be deemed to be a speculative builder and for
<br />the privilege of transacting business in this city, shall pay a license
<br />tax equal to..........................$25.00 and where the entire cost of erect-
<br />ing the buildings, exclusive of the value of the land, exceed $2,000.00
<br />the tax shall be 15c on each $100.00 in addition thereto. No person
<br />that is duly licensed as a contractor under paragraph (a) of this sec-
<br />tion and that is also engaged in th";bpAiness 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 person shall include in the basis for the tax to
<br />be computed under paragraph (a) all of the costs of erecting said
<br />speculative buildings, exclusive of the value of the land, which costs
<br />shall be considered as part of the orders or contracts accepted by the
<br />taxpayer in computing the taxpayer's contractor's license tax.
<br />•
<br />•
<br />1
<br />•
<br />
|