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21. Carnival.
<br />On 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 />on each $100.00 in addition thereto.
<br />25. Cold Storage Rental of Lockers.
<br />Every person, firm or corporation engaged in the business of
<br />rental of individual lockers for cold storage of goods shall pay a
<br />license tax of ........................$25.00, and where the gross receipts ex-
<br />ceed $2,000.00 the tax shall be 25c on each $100.00 in addition
<br />thereto.
<br />The receipts for handling and preparing goods to be placed in
<br />these lockers shall be included in the foregoing receipts, however,
<br />this license shall not include the right to sell any products. If such
<br />person buys and sells any product in connection with such storage
<br />business, a separate merchant's license as hereinafter provided shall
<br />be required.
<br />26. Contractors and Contracting.
<br />(a) Every person, firm or corporation conducting or engaging
<br />in any of the following contracting occupations, businesses, or trades
<br />shall pay for the privilege an annual license tax of..................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 15c
<br />on each $100.00 in addition thereto;
<br />Air conditioning
<br />Brick contracting, stone and other masonary
<br />Building
<br />Cement
<br />Dredging, sand and gravel
<br />Electrical
<br />Floor scraping or finishing
<br />Foundations
<br />Interior decorating
<br />Paint, paper decorating
<br />Plastering
<br />Plumbing, heating, steamfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />Sign painters
<br />Structural metal
<br />Tile, glass, flooring, floor covering
<br />Wrecking, moving, excavating.
<br />Other contractors and contracting.
<br />shall be considered as part of the orders or contracts accepted by the
<br />taxpayer in computing the taxpayer's contractor's license tax.
<br />27. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall in
<br />which dancing is to be allowed, where an admission fee is charged
<br />or a charge is made for participating in such dancing, the tax shall
<br />be $50, and no such license shall be granted until such person or
<br />persons shall have secured the annual written consent of the Mayor,
<br />who shall satisfy himself that the person or persons applying are
<br />proper persons to conduct such hall, and that the location is suitable
<br />for such purpose, and it is further provided that any such dance
<br />hall shall
<br />hereaffters ,e
<br />ct to such be prescribed by rules thend Council. regulationsOT TRANSFER -
<br />may
<br />ABLE.
<br />28. Dealers in Firearms, Dirks and Bowie Knives.
<br />No person, firm or corporation shall sell firearms, dirks, or
<br />Bowie knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of
<br />selling firearms, dirks, or Bowie knives, or who shall hereafter engage
<br />in such business, shall pay for the privilege of transacting said business
<br />a specific license tax of five dollars ($5.00), and no such license
<br />shall be issued for any less period than one year nor shall there be
<br />any abatement in any instance of the tax upon such license by reason
<br />of the fact that the person or persons so licensed shall haveexercised
<br />such license calling for a period of less than one year. Applicants
<br />license to deal in firearms, dirks and Bowie knives must have the
<br />annual written consent of the Mayor and Chief of Police. Dealers
<br />must report all sales to the Chief of Police monthly, giving names
<br />and addresses of purchasers.
<br />29. Dental Laboratory.
<br />On each person, firm or corporation engaged in operating a den-
<br />tal laboratory 2, 000.00 the tax shall be 20c o,na
<br />nd where the
<br />exceed $
<br />gross receipts exceed each $100.00
<br />in addition thereto. -
<br />30. Detective Detective Agency.
<br />Every person, firm or corporation engaged in the business of
<br />being a detective, or of operating a detective agency or of supplying
<br />watchmen shall pay a license tax of twenty-five dollars ($25.00)
<br />plus ten dollars ($1o.00) for each person employed as a detective or
<br />watchman.
<br />31. Electricity.
<br />Every person, firm or corporation generating or selling or offer-
<br />ing for sale or delivering electricity for light or power or heat or any
<br />other commercial uses shall pay a license tax of one-half of one per
<br />cent of the gross receipts of such person, firm or corporation, based
<br />the
<br />upon receipts fromsuch licenseiness urina statementg f s P h crec receipts shaing ll be In applying for
<br />sub-
<br />mitted to the Commissioner of Revenue.
<br />32. Exterminators.
<br />Every person, firm or corporation engaged in the business of ex-
<br />terminating insects or animal pests in this City shall pay a license tax
<br />of....................$25.00, and where the gross receipts exceed $2,000.00
<br />the tax shall be 25c on each $100.00 in addition thereto.
<br />33. Florists.
<br />On every person or firm engaged as a florist, a specific license tax
<br />of thirty-five dollars ($35-00) shall be imposed, and if they engage
<br />in buying and selling, they shall be deemed merchants and shall pay
<br />accordingly.
<br />34. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the tax shall
<br />be twenty-five dollars ($25.00) for each license. But when such manu-
<br />facturer deals in flour, meal or other grain products other than his
<br />own manufacture amount of such purchases.
<br />to ses.uce a merchants' license
<br />graduated by the
<br />35. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling,
<br />palmistry, astrology, or phrenology who shall practice the same in
<br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED.
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