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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.