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N - <br />30. Dental Laboratory. <br />.d 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 />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, peteum products of like nature on or through the streets of <br />this c' ,yor sale or delivery to wholesale or retail merchants for re- <br />st 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 -Go -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 />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 />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 />chree 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—ManufactNre 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 />28. DANCE HALLS. <br />do not have a lease on a building or lot, etc., for a period of twelve <br />ON EVERY LICENSE TO A PERSON OR FIRM TO CONDUCT <br />On every person or firm engaged as a florist, a specific license tax <br />A DANCE HALL IN WHICH DANCING IS TO BE ALLOWED, <br />WHERE AN ADMISSION FEE IS CHARGED OR A CHARGE IS <br />• <br />MADE FOR PARTICIPATING IN SUCH DANCING, THE TAX SHALL <br />in buying and selling, they shall be deemed merchants and shall pay <br />BE $50, AND NO SUCH LICENSE SHALL BE GRANTED UNTIL <br />SUCH PERSON OR PERSONS SHALL HAVE SECURED THE ANNUAL <br />On every license to a junk dealer the tax shall be one hundred <br />WRITTEN CONSENT OF THE MAYOR, WHO SHALL SATISFY HIM- <br />SELF T14AT THE PERSON OR PERSONS APPLYING ARE PROPER <br />PERSONS TO CONDUCT SUCH HALL, AND THAT THE LOCATION <br />ness of buying junk or other matter for a junk dealer or for sale to a <br />IS SUITABLE FOR SUCH PURPOSE, AND IT IS FURTHER <br />On every license to a manufacturer of flour or meal, the tax shall <br />PROVIDED THAT ANY SUCH DANCE HALL SHALL BE SUBJECT <br />TO SUCH RULES AND REGULATIONS AS ARE NOW OR MAY <br />dealer engages in buying and selling of wool, hides or furs, he shall <br />HEREAFTER BE PRESCRIBED BY THE COUNCIL. <br />facturer deals in flour, meal or other grain products other than his <br />NOT TRANSFERABLE. <br />29. DEALERS IN FIREARMS, DIRKS AND BOWIE KNIVES. <br />NO PERSON, FIRM OR CORPORATION SHALL SELL FIRE— <br />graduated by the amount of such purchases. <br />ARMS, DIRKS, OR BOWIE KNIVES WITHOUT HAVING FIRST <br />PROCURED A LICENSE THEREFOR. <br />On businesses for the purpose of preparing cats, dogs, frogs or <br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN <br />THE BUSINESS OF SELLING FIREARMS, DIRKS, OR BOWIE <br />KNIVES, OR WHO SHALL HEREAFTER ENGAGE IN SUCH <br />shall be $15.00. <br />BUSINESS, SHALL PAY FOR THE PRIVILEGE OF TRANSACTING <br />Every person practicing the art of divination, fortune telling, <br />SAID.BUSINESS A SPECIFIC LICENSE TAX OF FIVE DOLLARS <br />($5.00), AND NO SUCH LICENSE SHALL BE ISSUED FOR ANY <br />LESS PERIOD THAN ONE YEAR NOR SHALL THERE BE ANY <br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. <br />ABATEMENT IN ANY INSTANCE OF THE TAX UPON SUCH <br />LICENSE BY REASON OF THE FACT THAT THE PERSON OR <br />• <br />PERSONS SO LICENSED SHALL HAVE EXERCISED SUCH LICENSE <br />36. Furniture Upholster or Repairer. <br />CALLING FOR A PERIOD OF LESS THAN ONE YEAR. AP- <br />PLICANTS FOR LICENSE TO DEAL IN FIREARMS, DIRKS AND <br />shall be 25c on each $100.00 in addition thereto. <br />BOWIE KNIVES MUST HAVE THE ANNUAL WRITTEN CONSENT OF <br />upholstering or repairing furniture the license tax shall be ........ $25.00 <br />THE MAYOR AND CHIEF OF POLICE. DEALERS MUST REPORT <br />ALL SALES TO THE CHIEF OF POLICE MONTHLY, GIVING <br />dry the tax shall be..................................$20.00. But nothing in this <br />NAMES AND ADDRESSES OF PURCHASERS. <br />N - <br />30. Dental Laboratory. <br />.d 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 />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, peteum products of like nature on or through the streets of <br />this c' ,yor sale or delivery to wholesale or retail merchants for re- <br />st 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 -Go -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 />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 />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 />chree 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—ManufactNre 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 />33. Florists. <br />do not have a lease on a building or lot, etc., for a period of twelve <br />On every person or firm engaged as a florist, a specific license tax <br />months or longer. <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 />43. Junk Dealers. <br />accordingly. <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 />34. Flour and Meat Manufacture. <br />ness of buying junk or other matter for a junk dealer or for sale to a <br />On every license to a manufacturer of flour or meal, the tax shall <br />junk dealer, the tax shall be thirty dollars ($30) . Where such a <br />be twenty-five dollars ( $25.00) for each license. But when such manu- <br />dealer engages in buying and selling of wool, hides or furs, he shall <br />• <br />facturer deals in flour, meal or other grain products other than his <br />pay a merchants' tax in addition. <br />own manufacture he shall be required to produce a merchants' license <br />graduated by the amount of such purchases. <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 />35. Fortune Tellers. <br />shall be $15.00. <br />Every person practicing the art of divination, fortune telling, <br />45. Laundries. <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 />(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 />36. Furniture Upholster or Repairer. <br />........$25.00, and where the gross receipts exceed $2,000.00 the tax <br />On every person, firm or corporation engaged in the business of <br />shall be 25c on each $100.00 in addition thereto. <br />upholstering or repairing furniture the license tax shall be ........ $25.00 <br />On every person, firm or corporation operating a hand laun- <br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on(b) <br />dry the tax shall be..................................$20.00. But nothing in this <br />each $100.00 in addition thereto. <br />If the licensee operates as a retail merchant the gross receipts <br />section shall be construed to impose a license tax upon persons who <br />wash bed clothing, wearing apparel, etc., without laundry machinery <br />under this section may be reported in the merchants license. <br />and who do not keep shops or other regular places of business for <br />laundry purposes. <br />37. Garage Storage. <br />Every person, firm or corporation who shall keep a garage for <br />46. Laundries—Dry Cleaning—Pressing and Dyeing—Non- <br />storage of automobiles shall include the receipts for same and report <br />Resident. <br />as a retail merchant. <br />Shops for repairing shall be required to pay a license tax as pro- <br />On every person, firm or corporation ( other than a laundry, <br />vided in section 69. <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 <br />renting of towels for compensation, where said person, firm' or corpoia- <br />tion does the laundry, dyeing, pressing, or dry cleanim�jrk thereon <br />City, has it <br />outside of the or done outside of the City. -*._,..,_....$250.00 <br />per annum.• 1440..;1 .• <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 <br />