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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 busingss 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;"fliis section for a fraction of a week.
<br />"Itinerant vendors," as. used in this ordinance, shall be construed
<br />to mean and, include" all perspns, 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 />do not have a lease on a building.?p;- lot, etc., for a period of twelve
<br />months or longer.
<br />Junk Dealers. t
<br />On every license to a junl er-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 />"j 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 annurn.
<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 />further that if the business of such person, firm or corporation shall
<br />consist only of furnishing diaper service, the license tax shall be
<br />$150.00 per annum.
<br />47. Laundries and other Concerns Supplying Automobile
<br />Covers, Cleaning Cloths, Uniforms and Wearing Apparel
<br />and Diapers.
<br />(a) On every person engaged in the business of supplying cloths
<br />for temporary protection of automobiles and cleaning the same or any
<br />fi gther wiper cloths the license tax shall be twenty-five dollars ($25.00)
<br />fand where the gross receipts exceed $2,000.00, the tax shall be twenty-
<br />five cents ( $0.25) vn each $100.00 in addition thereto.
<br />(b) On every person engaged in the business of supplying, on a
<br />rental or other similar basis, uniforms, wearing apparel, or diapers,
<br />the license tax shall be twenty-five dollars ( $25.00) and where the
<br />gross receipts exced $2,000.00, the tax shall be twenty-five cents
<br />( 0.25) on each $100.00 in addition thereto.
<br />48,,x�,, Launderettes.
<br />�.�'• On every person, firm or corporation who operates a laundry in
<br />which the customer pays rental for the use of washing machines at
<br />such place of business a license tax of......................$25.00 and where
<br />the gross receipts exceed $2,000.00 the tax shall be 25c on each
<br />$100.00 in addition thereto.
<br />49. Laundry Machines—Coin Operated.
<br />For each coin operated washing machine and for each coin
<br />operated drying machine there shall be levied on each such machine a
<br />license tax of two dollars ( $2.00) per year. There shall be only one
<br />fee charged by the Commissioner of Revenue for the issuance of the
<br />licenses for all of the washing and drying machines installed in any
<br />one building.
<br />50. Livestock Brokers.
<br />Every dealer who shall buy livestock for the purpose of selling
<br />or shall sell livestock purchased by him shall pay a specific license tax
<br />of $100.00 per annum. This section shall not apply to dealers who
<br />pay a Merchant's License Tax.
<br />51. Loans.
<br />On each person, firm or corporation, other than a pawnbroker,
<br />making loans secured by orders on or assignments of the time or
<br />wages of any employee, or making loans secured by chattel mortgages
<br />or liens on personal property or household furniture or licensed to do
<br />business under the provisions of the State Uniform Small Loan Act
<br />the license tax shall be ........................$25.00, and where the gross
<br />receipts exceed $2,000.00 the tax shall be 60c on each $100.00 in
<br />addition thereto.
<br />52. Machine Shops.
<br />On. every person, firm or corporation who shall engage in the
<br />f business of operating a machine shop the tax shall be................$25.00,
<br />and where the- g+ross receipts exceed $2,000.00 the tax shall be 25c
<br />om each $100.00 in addition thereto.
<br />53. Manufacturers, Processors.
<br />HIf _the principal business engaged in is manufacturing and ma-
<br />chine work is incidental, the gross receipts may be reported and in=
<br />cluded in the manufacturer's tax.
<br />Every person conducting or engaging in any one or more manu-
<br />facturing, or processing occupations, within the City for which no
<br />s�ecific license is provided under any other section of this ordinance,
<br />including, but not by this particular enumeration limiting the above
<br />general description, the following businesses or trades, shall pay for
<br />the privilege an annual license tax of $100.00 plus 3c for each
<br />$100.00 of gross receipts, as hereinafter defined, not in excess of
<br />$5,000,000.00 and lc for each $100.0 of such gross receipts in ex-
<br />ces of $5,000,000.00 from the business during the preceding calen-
<br />dar year;
<br />Asphalt, or asphalt products, bricks, marble goods, tombstones
<br />Awnings, sails or tents
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and wood
<br />products
<br />Beds, bed springs, cots, mattresses, and or all
<br />Book publishers and binders
<br />Breads, cakes, pies, and other bakery products
<br />Burlap, and cotton bags and barrel covers
<br />Canneries
<br />Caskets, coffins,' and burial valuts
<br />Cement and cement products
<br />Chemical or chemical products
<br />Cigarettes or tobacco products
<br />Clothing, hose, cotton, wool, silk, textile and textile products
<br />Coffee roasting or tea blending
<br />Confections ,
<br />Cork products and insulating materials
<br />Fertilizers or guano
<br />Flavoring extracts and syrups
<br />Food for livestock
<br />Furniture, novelties, and wood products
<br />Gypsum and gypsum products
<br />Ice
<br />Ice Cream
<br />Manufacturing, processing and assembling steel, iron and metal
<br />products, any or all
<br />Motor vehicles or parts thereof
<br />Paints
<br />Pasteurization and bottling of milk, cream, milk products
<br />Planing and rolling mills
<br />Processing peanuts and peanut products
<br />Processing soy beans
<br />Sashes, frames, blinds, or wood products, saw mills
<br />Other manufacturers and processors.
<br />54. Merchants—Retail.
<br />Every person, firm or corporation engaged in the business of a
<br />retail merchant shall for each separate place of business conducted in
<br />the City of Charlottesville pay a license tax on all sales made during
<br />the preceding calendar year as follows:
<br />If the amount of sale shall not exceed $2,000.00 the tax shall
<br />be $25.00.
<br />On all sales over $2,000.00 the tax shall be thirty cents (300 on
<br />each $100.00 in excess of $2,000.00.
<br />Where any person, firm or corporation engaged in the business
<br />of a retail merchant makes charges for services rendered in connection
<br />with such business, including repair work, the gross amount received
<br />for such services shall be included in the sales on which the merchants'
<br />license tax is calculated, unless a separate license tax is paid to the
<br />City in connection with the furnishing of such services.
<br />Every person, firm or corporation applying for an initial retail
<br />merchant's license from this City shall furnish proof to the Com-
<br />missioner of Revenue that the business for which such license is
<br />required is not of a seasonal or temporary nature. Such proof shall
<br />consist of a duly executed lease for a term of at least 12 months
<br />for the property site at which the business is to be located, or if
<br />such lease is not for 12 months such other evidence as may be
<br />required by the Commissioner of Revenue. The Commissioner of
<br />Revenue is hereby authorized and empowered to require the pro-
<br />duction before him of such records, books; accounts or legal papers
<br />by the person applying for an initial license as he shall deem proper
<br />in order to determine whether the business will be of a permanent
<br />nature.
<br />55. Merchants Placing Vending Machines.
<br />Every person, firm or corporation engaged in the business of
<br />selling goods, wares and merchadise through the use of coin-operated
<br />vending machines shall be classified as a retail merchant and shall
<br />pay an annual license tax for the privilege of doing business in this
<br />City in the same amount provided for other retail merchants in Section
<br />54 provided, however, that if any such person, firm or corporation
<br />has more than one definite place in this City at which goods, wares or
<br />merchandise are stored, kept or assembled, for supplying such vend-
<br />- - - - --
<br />ing machines the annual license tax provided shall be imposed for
<br />each such definite place in excess of one.
<br />The use of a cigarette vending machine on premises which are
<br />not already covered by a tobacco retailer's license shall require the
<br />owner of such cigarette vending machine to take out a tobacco re-
<br />tailer's license for that location.
<br />The taxes imposed by this section shall be in lieu of any license
<br />tax on the individual vending machines and shall also be in lieu of
<br />the license tax required under the provisions of Section 88.
<br />Every person, firm or corporation liable to pay the tax imposed
<br />by this section, shall make an annual report to the Commissioner of
<br />Revenue of the total gross sales, at retail selling prices, made in the
<br />City through such vending machines on forms supplied by the Com-
<br />missioner of Revenue, said forms to be similar to those prescribed for
<br />such merchants by the State Department of Taxation.
<br />Every vending machine shall be plainly marked by the owner
<br />thereof with the name and address of such owner.
<br />The term "vending machines", as used in this section, includes
<br />only such machines as vend goods, wares and merchandise and give
<br />to the customer on every purchase his money's worth in goods, wares
<br />or merchandise. The term does not include any machine the operation
<br />of which is prohibited by law, nor any machine which has any
<br />gambling or amusement features whatsoever.
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