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6. Agents -Labor. <br />On every labor agent engaged in hiring labor ( all business to be <br />transacted in his office, except by written or telephonic communica- <br />tion) the license tax shall be $25. ' <br />If the business is transacted at any other place in the city outside <br />of such office, the license tax shall be $500. <br />7. Agents -Non -Resident Fertilizer Companies. <br />Every person acting as agent for the sale in this city of fertilizers <br />manufactured by- non-resident fertilizer companies, whether selling <br />on commission ''bc for other consideration, shall pay a specific license <br />tax of twenty-five dollars per annum for each company represented. <br />8. Alcoholic Beverages. i; <br />On every person producing or handling for sale any beverage, as " <br />defined and permitted by an Act of General Assembly of Virginia, <br />approved March 7, 1934, and amendments thereto entitled "Alcoholic <br />Beverage Control Act", the annual license tax shall be as follows: <br />For each Distillers License, for the manufacture of more than <br />5000 gallons ............................................................. <br />$500.00 <br />For each Winery License ...................:.................................. <br />500.00 <br />For each Brewery License .................................................... <br />500.00 <br />For each Bottlers License ...................................................... <br />50.00 <br />For each Wholesale Beer License ........................................ <br />250.00 <br />For each Wholesale Wine Distributors License .................... <br />50.00 <br />For each Retail Beer -on Premises License ............................ <br />100.00 <br />For each Retail Beer -off -Premises License ............................ <br />30.00 <br />For each Retail Beer -on -and -off -Premises License ................ <br />130.00 <br />For each Retail Wine -off -Premises License .......................... <br />40.00 <br />For each Retail Wine and Beer on -premises License ............ <br />150.00 <br />For each Retail Wine and Beer off -premises License ............ <br />70.00 <br />For each Retail Wine and Beer on -and -off -premises License .. <br />220.00 <br />For each Retail Druggist's License ...................................... <br />10.00 <br />The above licenses shall not be in lieu of merchants licenses or <br />restaurant licenses herein provided for and in calculating merchants <br />and restaurant licenses, sales of alcoholic beverages bought or sold, as <br />the case may be, shall be included in determining the amdtznt of such <br />merchants and restaurant licenses, provided however, thA- in the case <br />of a beer .wholesaler or wine distributor in determining the wholesale <br />merchants license tax there shall be disregarded purchases of wine or <br />beer, as the case may be, to an amount which would be necessary to <br />produce a wholesale merchants license tax equal to the wholesale beer <br />license or wholesale wine distributor's license, as the case ,nay be, <br />herein above provided. Not transferable. 4 x ' 4 <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..,QO) and where the gross receipts, exclusive of excise <br />and admission taxes, exceed $2,000.00, the tax shall be f' r cents <br />($9.40) on each $100.00 in addition thereto: <br />Bowling Alleys or Bowling Salon r'• . <br />Golf Driving Range <br />Miniature Automobile Track (Go Carts), <br />Miniature Golf Course <br />Moving Picture Theatre including Drive In Theati ,, <br />Rebound Tumbling Center, <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. Billt:oards and Wall Signs. <br />05 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 shad 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 parlors the tax shall <br />be twenty dollars ( $20.00) for each table used in the business. <br />No license shall be issued without the annual written consent of the <br />'\Iayor. License may be issued quarterly.: <br />24. Cold Storage Plant. <br />16. Bootblacks. <br />operating a cold storage plant for some purpose other than storage of <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. x. <br />♦ <br />on each $100.00 in addition thereto. { t�R . `` .� . . <br />l 7. 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 />• <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 />18. Brokers, in Stocks, Bonds, 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, <br />to value of $25,000.00 or less, $75.00; and a further sum of $2.00 <br />is 13on each additional $1,000.00 or fractional part thereof, so paid up. <br />Note: Commissioner must require statement,punder 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 merchants . pur- <br />chasipg old gold and silver, at their place of business. <br />14 77, 40 <br />21. Carnival. <br />�,,40n every carnival, five hundred and fifty 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 not. <br />22. 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 />23. 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 />24. Cold Storage Plant. <br />Every person, firm or corporation engaged in the business of <br />operating a cold storage plant for 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 />♦ <br />on each $100.00 in addition thereto. { t�R . `` .� . . <br />a, <br />