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AN ORDINANCE FOR IMPOSING AND COLLECTING LICENSES AND
<br />
<br />TAXES FOR THE EXERCISE OF CERTAIN PRIVILEGES WITHIN THE
<br />
<br />CITY OF CHARLOTTESVILLE FOR TWELVE MONTHS, COMMENCING
<br />
<br />THE FIRST DAY OF MAY, 1964 AND ENDING THE THIRTIETH DAY
<br />
<br />OF APRIL, 1965.
<br />
<br />
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT THERE SHALL BE AN ANNUAL LICENSE TAX
<br />
<br />ASSESSED AND PAID BY ALL PERSONS, FIRMS, OR CORPORATIONS ENGAGED IN THE DIFFERENT
<br />
<br />OCCUPATIONS, PROFESSIONS,
<br />
<br />OR BUSINESSES NAMED IN THIS ORDINANCE AND ENUMERATED BELOW FOR THE YEAR BEGINNING
<br />
<br /> THE FIRST DAY OF MAY, 1964
<br />
<br />AND ENDING THE THIRTIETH DAY OF APRIL, 1965.
<br />
<br />
<br />1. Advertising Distributors.
<br />
<br /> Every person engaged in distributing advertisements for other
<br />
<br /> parties than citizens of Charlottesville shall be known as advertising
<br />
<br /> distributors, and shall pay an annual license tax of twenty dollars
<br />
<br /> ($20). By advertising distributors, it is intended to designate any
<br />
<br /> person who distributes in the City of Charlottesville, almanacs,
<br />
<br /> pamphlets, or samples of medicine or other merchandise on the streets
<br />
<br /> or from house to house of said city.
<br />
<br />2. Advertising — Loud Speakers on Vehicles.
<br />
<br /> For each vehicle used on the streets of the City for advertising
<br />
<br /> by means of loud speakers, radio, or other mechanical equipment,
<br />
<br /> there shall be an annual license fee of $100.00, which license fee
<br />
<br /> shall not be prorated. The payment of this license fee shall not convey
<br />
<br /> the privilege to the licensee of producing sound of such volume as to
<br />
<br /> constitute a public nuisance, and the operation of such equipment shall
<br />
<br /> at all times be subject to the direction of the Chief of Police. Permits
<br />
<br /> shall be secured from the Chief of Police before exercising any privileges
<br />
<br /> granted under this license. Non-transferable.
<br />
<br />3. Agents — Books.
<br />
<br /> On every agent for sale of books, maps, pictures, periodicals,
<br />
<br /> printed pamphlets, or canvassers for the same, other than religious
<br />
<br /> work, fifteen dollars ($15). Not transferable.
<br />
<br />4. Agents — Books of Coupons.
<br />
<br /> On every person or firm and on every agent of any person or
<br />
<br /> firm selling coupon books to any other person or firm in this City
<br />
<br /> which advertises for others and which entitles the possessor of such
<br />
<br /> book or coupons to receive services or merchandise from the advertiser
<br />
<br /> at no charge or at a reduced rate or charge, there shall be imposed a
<br />
<br /> license tax of $250.00. Not transferable.
<br />
<br />5. Agents — Canvassers.
<br />
<br /> On all agents not otherwise provided for the license tax shall be
<br />
<br /> fifteen dollars ($15).
<br />
<br />6. Agents — Labor.
<br />
<br /> On every labor agent engaged in hiring labor, all business to be
<br />
<br /> transacted in his office, except by written or telephonic communication,
<br />
<br /> the license tax shall be $25.
<br />
<br /> If the business is transacted at any other place in the city outside
<br />
<br /> of such office, the license tax shall be $500.
<br />
<br />7. Agents — Non-Resident Fertilizer Companies.
<br />
<br /> Every person acting as agent for the sale in this city of fertilizers
<br />
<br /> manufactured by non-resident fertilizer companies, whether selling
<br />
<br /> on commission or for other consideration, shall pay a specific license
<br />
<br /> tax of twenty-five dollars per annum for each company represented.
<br />
<br />8. Alcoholic Beverages.
<br />
<br /> On every person producing or handling for sale any beverage, as
<br />
<br /> defined and permitted by an Act of General Assembly of Virginia,
<br />
<br /> approved March 7, 1934, and amendments thereto entitled “Alcoholic
<br />
<br /> Beverage Control Act,” the annual license tax shall be as follows:
<br />
<br /> For each Distiller’s License, for the manufacture of more than
<br />
<br /> 5,000 gallons ................................................................ $500.00
<br />
<br /> For each Winery License ...................................................... $500.00
<br />
<br /> For each Brewery License .................................................... $500.00
<br />
<br /> For each Bottler’s License .................................................... $50.00
<br />
<br /> For each Wholesale Beer License ........................................ $250.00
<br />
<br /> For each Wholesale Wine Distributor’s License .................... $50.00
<br />
<br /> For each Retail Beer — on-premises License ........................ $100.00
<br />
<br /> For each Retail Beer — off-premises License ........................ $30.00
<br />
<br /> For each Retail Beer — on-and-off-premises License ............ $130.00
<br />
<br /> For each Retail Wine — off-premises License ...................... $40.00
<br />
<br /> For each Retail Wine and Beer — on-premises License ........ $150.00
<br />
<br /> For each Retail Wine and Beer — off-premises License ........ $70.00
<br />
<br /> For each Retail Wine and Beer — on-and-off-premises License $220.00
<br />
<br /> For each Retail Druggist’s License ...................................... $10.00
<br />
<br /> The above licenses shall not be in lieu of merchants’ licenses or
<br />
<br /> restaurant licenses herein provided for and, in calculating merchants’
<br />
<br /> and restaurant licenses, sales of alcoholic beverages bought or sold, as
<br />
<br /> the case may be, shall be included in determining the amount of such
<br />
<br /> merchants’ and restaurant licenses; provided, however, that in the case
<br />
<br /> of a beer wholesaler or wine distributor, in determining the wholesale
<br />
<br /> merchants’ license tax there shall be disregarded purchases of wine or
<br />
<br /> beer, as the case may be, to an amount which would be necessary to
<br />
<br /> produce a wholesale merchants’ license tax equal to the wholesale beer
<br />
<br /> license or wholesale wine distributor’s license, as the case may be,
<br />
<br /> herein above provided. Not transferable.
<br />
<br />9. Amusements.
<br />
<br /> Each person, firm, or corporation engaged in the operation of any
<br />
<br /> of the following places of amusement shall pay a license tax of twenty-five
<br />
<br /> dollars ($25.00), and where the gross receipts, exclusive of excise
<br />
<br /> and admission taxes, exceed $2,000.00, the tax shall be forty cents
<br />
<br /> ($0.40) on each $100.00 in addition thereto:
<br />
<br /> Bowling Alleys or Bowling Salon
<br />
<br /> Golf Driving Range
<br />
<br /> Miniature Automobile Track (Go Carts)
<br />
<br /> Miniature Golf Course
<br />
<br /> Moving Picture Theatre, including Drive-In Theatres
<br />
<br /> Rebound Tumbling Center
<br />
<br />10. Auctioneers — General.
<br />
<br /> On every general auctioneer, sixty dollars ($60), whether he receives
<br />
<br /> any compensation for his services or not. Under this license a person
<br />
<br /> may sell any goods, wares, merchandise, or other things, including real
<br />
<br /> estate, for the sale of which by an auctioneer no further license is
<br />
<br /> elsewhere required. Not transferable.
<br />
<br /> This section shall not apply to commissioners and receivers appointed
<br />
<br /> by the courts, or to administrators, executors, guardians, trustees, and
<br />
<br /> other fiduciaries while acting in a fiduciary capacity.
<br />
<br />11. Automobile Washing and Polishing.
<br />
<br /> Every person, firm, or corporation engaged in the business of washing,
<br />
<br /> polishing, cleaning, oiling, and/or greasing automobiles, buses, trucks,
<br />
<br /> trailers, or auto wagons, when such business is not conducted in
<br />
<br /> connection with another licensed business, shall be deemed a retail
<br />
<br /> merchant and pay the same license tax provided in Section 54.
<br />
<br />12. Bakers — Retail and Home.
<br />
<br /> Every person, firm, or corporation who shall conduct a bakery or
<br />
<br /> manufacturing confectionery, selling the majority of the products
<br />
<br /> thereof at retail, and persons who bake at home and sell their products
<br />
<br /> for resale, shall pay a license tax of $25.00, and where the amount of
<br />
<br /> gross receipts exceeds $2,000.00, the tax shall be 22 cents on each
<br />
<br /> $100.00 in addition thereto.
<br />
<br />13. Barbers, Beauty Shops, etc.
<br />
<br /> Every person, firm, or corporation operating as a barber shop, beauty
<br />
<br /> shop, manicurist, masseur, Turkish, Roman, or other like bath or parlor,
<br />
<br /> or Health Studio, including bath services, physical culture, or reducing
<br />
<br /> salon in this City, shall pay a license tax of twenty-five dollars
<br />
<br /> ($25.00), and where the gross receipts exceed $2,000.00, the tax shall
<br />
<br /> be twenty-five cents ($0.25) on each $100.00 in addition thereto.
<br />
<br />14. Billboards and Wall Signs.
<br />
<br /> (a) Every person, firm, or corporation engaged in the business of
<br />
<br /> billboard painting or wall signs, or the rental of space for such business,
<br />
<br /> shall pay for the privilege $40.00 and, in addition, $2.00 for each such
<br />
<br /> billboard or wall sign in excess of 20.
<br />
<br /> (b) Every person, firm, or corporation, excluding firms or corporations
<br />
<br /> holding a franchise from the City of Charlottesville, engaged in the
<br />
<br /> business of selling advertising space inside their buildings shall pay for
<br />
<br /> the privilege an annual license tax of $25.00 and, where the gross
<br />
<br /> receipts exceed $2,000.00, the tax shall be $0.25 on each $100.00 in
<br />
<br /> addition thereto.
<br />
<br />15. Billiards or Pool.
<br />
<br /> On each license to operate billiard or pool parlors the tax shall be
<br />
<br /> twenty dollars ($20.00) for each table used in the business.
<br />
<br /> No license shall be issued without the annual written consent of the
<br />
<br /> Mayor. License may be issued quarterly.
<br />
<br />16. Bootblacks.
<br />
<br /> For each chair or stand accommodating not more than one person
<br />
<br /> the license shall be $2, and when a bench is used the license shall be
<br />
<br /> $2 for each pair of footrests, for year or any part of year.
<br />
<br />17. Bottling Works.
<br />
<br /> On each and every person, firm, or corporation doing a bottling
<br />
<br /> business in the City of soda water, pop, ginger ale, sarsaparilla, aerated
<br />
<br /> water, fruit or vegetable juices, whether made with plain water or
<br />
<br /> with aerated or carbonated water, when the output of the plant is 100
<br />
<br /> cases or less per day, the license tax shall be seventy-five dollars
<br />
<br /> ($75), and when the output of the said plant is in excess of 100
<br />
<br /> cases per day, in addition to such sum of seventy-five dollars ($75),
<br />
<br /> thirty-five dollars ($35) for each additional 100 cases of output or
<br />
<br /> fraction thereof. The output of such plant shall be considered the
<br />
<br /> average daily output of said plant, counting working days only, for
<br />
<br /> the preceding calendar year. In the case of new plants, the output
<br />
<br /> shall be estimated and any underestimate shall be subject to correction
<br />
<br /> at the end of the year.
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