1962 ORDINANCES - Laserfiche WebLink

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x450 further that if the business of such, person, firm or,corpomtion shall consist only of fulrnishi>}g di s ick �ef>,se tax shall be $150.00 per annum.- yZ;, "F,''A: j 47. Caundries and other Concerns Supplying omobile �. Covers, Cleaning Cloths, Uniforms and Wean%g*Apparels. (a) On every person engaged in the business of supplying cloths for tempomry protection of automobiles and cleaning the same or any other wiper cloths the license tax shall be twenty-five dollars ($25.00) and where the gross receipts exceed $2,000.00, the tax shall be twenty- five cents ( $0.25) on each $100.00 irn addition thereto. (b) On every person engaged in the business of supplyutg, on a rental or other similar basis, uniforms or wearing apparel, the license tax shall be twenty-five dollars ($25.00) and where the gross receipts exceed $2,000.00, the tax shall be twenty-five cents ( $0.25) on e ' $100.00 in addition thereto. ., , 0 ,4 , Launderettes. On every person, firm or corporation who operates a laundry in " which the customer pays rental for the use of washing machines at .Bauch place of business a license tax of......................$25.00 and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. „ 49. Laundry Machines—Coin Operated. For each coin operated washing machine and for each coin operated drying machine there shall be levied on each such machine a license tax of two dollars ( $2.00) per year. There shall be only one fee charged by the Commissioner of Revenue for the issuance of the licenses for all of the washing and drying machines installed in any one building. . 50. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a specific license tax of $100.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 51. Loans. On each person, firm or corporation, other than a pawnbroker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or household furniture or licensed to do 54. Merchants—Retail. , Every person, firm or corporation engaged in the business of a retail merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on sales made' during mall the preceding calendar year as follows: . - • If the amount of sales sha4 exceed $2,000.00 the tax shall be $25.00. " . a 1- , . A,t On all sales over $2,000.00 the tax shall be thirty :cents { 3 O ) on each $100.00 in excess of $2,000.01) Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the .City in connection with the furnishing of such services. EVERY PERSONS FIRM OR CORPORATION APPLYING FOR AN INITIAL RETAIL MERCHANT'S LICENSE FROM THIS CITY SHALL FURNISH PROOF TO THE COMMISSIONER OF REVENUE THAT THE BUSINESS FOR WHICH SUCH LICENSES IS RE— QUIRED IS NOT OF A SEASONAL OR TEMPORARY NATURE. SUCH PROOF SHALL CONSIST OF A DULY EXECUTED LEASE FOR A TERM OF AT LEAST 12 MONTHS FOR THE PROPERTY SITE AT.WHICH THE BUSINESS IS To BE LOCATED OR IF SUCH LEASE IS NOT FOR 12 MONTHS SUCH OTHER EVIDENCE AS MAY BE REQUIRED BY THE COMMISSIONER OF REVENUE. THE COMMISSIONER OF REVENUE IS HEREBY AUTHORIZED AND EMPOWERED TO REQUIRE THE PRODUCTION BEFORE HIM OF SUCH RECORDS) BOOKS, ACCOUNTS OR LEGAL PAPERS BY THE PERSON APPLYING FOR AN INITIAL LICENSE AS HE SHALL DEEM PROPER IN ORDER TO DETERMINE WHETHER THE • BUSINESS WILL BE OF A PERMANENT NATURE. 55. Merchants Placing Vending Machines. Every person, firm or corporation engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one definite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vend - business under the provisions of the State Uniform Small Loan Act - the license tax shall be ........................$25.00, and where the gross ing machines the annual license tax provided shall be imposed for receipts exceed $2,000.00 the tax shall be 60c on each $100.00 in each such definite place in excess of one. addition thereto. The use of a cigarette vending machine on premises which are 52. Machine Shops. not already covered by a tobacco retailer's license shall require the owner of such cigarette vending machine to take out a tobacco re - On every person, firm or corporation who shall engage in the tailer's license for that location. business of operating a machine shop the tax shall be..............$25.00, The taxes imposed by this section shall be in lieu of any license and where the gross receipts exceed $2,000.00 the tax shall be 25c tax on the individual vending machines and shall also be in lieu of on each $100.00 in addition thereto. the license tax required under the provisions of Section 88. Every person, firm or corporation liable to pay the tax imposed 53.'� :Manufacturers, Processors. by this section, shall make an annual report to the Commissioner of •If the principal business engaged in is manufacturing and ma- Revenue of the total gross sales, at retail selling prices, made in the chine work is incidental, the gross receipts may be reported and in- City through such vending machines on forms supplied by the Com- 8uded in the manufacturer's tax. missioner of Revenue, said forms to be similar to those prescribed for Every person conducting or engaging in any one or more manu- such merchants by the State Department of Taxation. facturing, or processing occupations, within the City for which no Every vending machine shall be plainly marked by the owner specific license is provided under any other section of this ordinance, thereof with the name and address of such owner. including, but not by this particular enumeration limiting the above The term "vending machines", as used in this section, includes general description, the following businesses or trades, shall pay for only such machines as vend goods, wares and merchandise and give the privilege an annual license tax of $100.00 plus 3c for each to the customer on every purchase his money's worth in goods, wares $100.00 of gross receipts, as hereinafter defined, not in excess of or merchandise. The term does not include any machine the operation $5,000,000.00 and lc for each $100.00 of such gross receipts in ex- of which is prohibited by law, nor any machine which has any cess of $5,000,000.00 from the business during the preceding calen- gambling or amusement features whatsoever. dar year; Asphalt, or asphalt products, bricks, marble goods, tombstones 56. Merchants—Wholesale. Awnings, sails or tents Every person, firm or corporation engaged in the business of a Barrels, crates, boxes, hogsheads, veneers, veneer and wood wholesale merchant shall for each separate place of business conduct - products ed in the City of Charlottesville pay a license tax on all purchases Beds, bed springs, cots, mattresses, any or all made during the preceding calendar year as follows: Book publishers and binders , If the amount of purchases shall not exceed $10,000.00 the tax Breads, cakes, pies, and other bakery products shall be $50.00. Burlap, and cotton bags and barrel covers On all purchases over $10,000.00 and less than $50,000.00 the Canneries tax shall be twenty-five cents (25c) on each $100.00 in excess of Caskets, coffins, and burial vaults $10,000.00. Cement and cement products On allurchases in excess of $50,000.00 the tax shall be sixteen Chemical or chemical products p Cigarettes or tobacco products cents (160 on each $100.00. Clothing, hose, cotton, wool, silk, textile and textile products ' Coffee roasting or tea blending 57. Monuments and Tombstones. • Confections Each person, firm or corporation or agent conducting the busi- Cork products and insulating materials ness of making or selling tombstones, monuments, etc., shall pay a Fertilizers or guano retail merchant's license, which license shall be based on the gross re- ceipts of such person, firm or corporation. Flavoring extracts and syrups Food for livestock 58. Motor Freight Terminals. Furniture, novelties, and wood products Gypsum and gypsum products = Every person, firm or corporation maintaining or operating in the City of Charlottesville any freight terminal for the purpose of re- ceiving or discharging freight carried or to be carried by any motor . Ice Cream -,fit*, Manufacturing, processing and assembling steel, iron and metal vehicle freight carrier shall pay a specific license tax of $250.00. iproducts, any or all Motor vehicles or parts thereof �'� 59. Musicians—Itinerant. Paints Every itinerant musician performing in the streets of this city, 'Pasteurization and bottling of milk, cream, milk products such as organ -grinders, bag -pipe blowers, etc., shall pay a specific Planing and rolling mills license tax of twenty-five dollars ($25) per day. Processing peanuts and peanut products Processing soy beans Sashes, frames, blinds, or wood products, saw mills Other manufacturers and processors.