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21. Carnival.
<br />
<br /> On every carnival, five hundred and fifty dollars ($550.00) per
<br />
<br /> day. A carnival shall mean an aggregation of shows, amusements,
<br />
<br /> concessions, eating places, and riding devices, or any of them operating
<br />
<br /> together on one lot or street, or on contiguous lots or streets, moving
<br />
<br /> from place to place, whether the same are owned and actually operated
<br />
<br /> by separate persons, firms, or corporations or not.
<br />
<br />
<br />
<br />22. City Directory or Telephone Directory.
<br />
<br /> Any person, firm, or corporation who shall engage in the business
<br />
<br /> of publishing or distributing city directories or telephone directories,
<br />
<br /> having an office or representative, or making contracts for work or
<br />
<br /> soliciting for work in the City of Charlottesville, shall pay a license
<br />
<br /> tax of fifty dollars ($50.00).
<br />
<br />
<br />
<br />23. Cleaning and Pressing.
<br />
<br /> Each person, firm, or corporation conducting a cleaning and/or
<br />
<br /> pressing establishment shall pay a license tax of $25.00,
<br />
<br /> and where the gross receipts exceed $2,000.00, the tax shall be 25c on
<br />
<br /> each $100.00 in addition thereto.
<br />
<br />
<br />
<br />24. Cold Storage Plant.
<br />
<br /> Every person, firm, or corporation engaged in the business of
<br />
<br /> operating a cold storage plant for some purpose other than storage of
<br />
<br /> his own goods shall pay a license tax of $25.00,
<br />
<br /> and where the gross receipts exceed $2,000.00, the tax shall be 25c
<br />
<br /> on each $100.00 in addition thereto.
<br />
<br />
<br />
<br />25. Cold Storage Rental of Lockers.
<br />
<br /> Every person, firm, or corporation engaged in the business of
<br />
<br /> rental of individual lockers for cold storage of goods shall pay a
<br />
<br /> license tax of $25.00, and where the gross receipts
<br />
<br /> exceed $2,000.00, the tax shall be 25c on each $100.00 in addition
<br />
<br /> thereto.
<br />
<br />
<br />
<br /> The receipts for handling and preparing goods to be placed in
<br />
<br /> these lockers shall be included in the foregoing receipts; however,
<br />
<br /> this license shall not include the right to sell any products. If such
<br />
<br /> person buys and sells any product in connection with such storage
<br />
<br /> business, a separate merchant’s license, as hereinafter provided, shall
<br />
<br /> be required.
<br />
<br />
<br />
<br />26. Contractors and Contracting.
<br />
<br /> (a) Every person, firm, or corporation conducting or engaging
<br />
<br /> in any of the following contracting occupations, businesses, or trades
<br />
<br /> shall pay for the privilege an annual license tax of $25.00,
<br />
<br /> and where the gross receipts exceed $2,000.00, the tax shall be 15c
<br />
<br /> on each $100.00 in addition thereto:
<br />
<br />
<br />
<br /> Air conditioning
<br />
<br />
<br />
<br /> Brick contracting, stone, and other masonry
<br />
<br />
<br />
<br /> Building
<br />
<br />
<br />
<br /> Cement
<br />
<br />
<br />
<br /> Dredging, sand, and gravel
<br />
<br />
<br />
<br /> Electrical
<br />
<br />
<br />
<br /> Floor scraping or finishing
<br />
<br />
<br />
<br /> Foundations
<br />
<br />
<br />
<br /> Interior decorating
<br />
<br />
<br />
<br /> Paint, paper decorating
<br />
<br />
<br />
<br /> Plastering
<br />
<br />
<br />
<br /> Plumbing, heating, steamfitting, gasfitting
<br />
<br />
<br />
<br /> Road, street, bridge, sidewalk, curb, and gutter
<br />
<br />
<br />
<br /> Sewer drilling and well digging
<br />
<br />
<br />
<br /> Sign painters
<br />
<br />
<br />
<br /> Structural metal
<br />
<br />
<br />
<br /> Tile, glass, flooring, floor covering
<br />
<br />
<br />
<br /> Wrecking, moving, excavating
<br />
<br />
<br />
<br /> Other contractors and contracting
<br />
<br />
<br />
<br /> Shall be considered as part of the orders or contracts accepted by the
<br />
<br /> taxpayer in computing the taxpayer’s contractor’s license tax.
<br />
<br />
<br />
<br />27. Dance Halls.
<br />
<br /> On every license to a person or firm to conduct a dance hall in
<br />
<br /> which dancing is to be allowed, where an admission fee is charged
<br />
<br /> or a charge is made for participating in such dancing, the tax shall
<br />
<br /> be $50.00, and no such license shall be granted until such person or
<br />
<br /> persons shall have secured the annual written consent of the Mayor,
<br />
<br /> who shall satisfy himself that the person or persons applying are
<br />
<br /> proper persons to conduct such hall, and that the location is suitable
<br />
<br /> for such purpose. It is further provided that any such dance hall shall
<br />
<br /> hereafter be subject to such rules and regulations as may be prescribed
<br />
<br /> by the Council. NOT TRANSFERABLE.
<br />
<br />
<br />
<br />28. Dealers in Firearms, Dirks, and Bowie Knives.
<br />
<br /> No person, firm, or corporation shall sell firearms, dirks, or
<br />
<br /> Bowie knives without having first procured a license therefor.
<br />
<br />
<br />
<br /> Every person, firm, or corporation engaged in the business of
<br />
<br /> selling firearms, dirks, or Bowie knives, or who shall hereafter engage
<br />
<br /> in such business, shall pay for the privilege of transacting said business
<br />
<br /> a specific license tax of five dollars ($5.00), and no such license
<br />
<br /> shall be issued for any less period than one year, nor shall there be
<br />
<br /> any abatement in any instance of the tax upon such license by reason
<br />
<br /> of the fact that the person or persons so licensed shall have exercised
<br />
<br /> such licensed calling for a period of less than one year. Applicants for
<br />
<br /> license to deal in firearms, dirks, and Bowie knives must have the
<br />
<br /> annual written consent of the Mayor and Chief of Police. Dealers
<br />
<br /> must report all sales to the Chief of Police monthly, giving names
<br />
<br /> and addresses of purchasers.
<br />
<br />
<br />
<br />29. Dental Laboratory.
<br />
<br /> On each person, firm, or corporation engaged in operating a dental
<br />
<br /> laboratory, the license tax shall be $25.00, and where the gross receipts
<br />
<br /> exceed $2,000.00, the tax shall be 20c on each $100.00 in addition
<br />
<br /> thereto.
<br />
<br />
<br />
<br />30. Detective or Detective Agency.
<br />
<br /> Every person, firm, or corporation engaged in the business of
<br />
<br /> being a detective, or of operating a detective agency, or of supplying
<br />
<br /> watchmen, shall pay a license tax of twenty-five dollars ($25.00),
<br />
<br /> plus ten dollars ($10.00) for each person employed as a detective or
<br />
<br /> watchman.
<br />
<br />
<br />
<br />31. Electricity.
<br />
<br /> Every person, firm, or corporation generating or selling, or offering
<br />
<br /> for sale or delivering electricity for light or power or heat, or any
<br />
<br /> other commercial uses, shall pay a license tax of one-half of one per
<br />
<br /> cent of the gross receipts of such person, firm, or corporation, based
<br />
<br /> upon receipts from such business during the preceding year. In applying
<br />
<br /> for such license, a statement of such gross receipts shall be submitted
<br />
<br /> to the Commissioner of Revenue.
<br />
<br />
<br />
<br />32. Exterminators.
<br />
<br /> Every person, firm, or corporation engaged in the business of
<br />
<br /> exterminating insects or animal pests in this City shall pay a license tax
<br />
<br /> of $25.00, and where the gross receipts exceed $2,000.00,
<br />
<br /> the tax shall be 25c on each $100.00 in addition thereto.
<br />
<br />
<br />
<br />33. Florists.
<br />
<br /> On every person or firm engaged as a florist, a specific license tax
<br />
<br /> of thirty-five dollars ($35.00) shall be imposed, and if they engage
<br />
<br /> in buying and selling, they shall be deemed merchants and shall pay
<br />
<br /> accordingly.
<br />
<br />
<br />
<br />34. Flour and Meal Manufacture.
<br />
<br /> On every license to a manufacturer of flour or meal, the tax shall
<br />
<br /> be twenty-five dollars ($25.00) for each license. But when such
<br />
<br /> manufacturer deals in flour, meal, or other grain products other than
<br />
<br /> his own manufacture, he must procure a merchant’s license graduated
<br />
<br /> by the amount of such purchases.
<br />
<br />
<br />
<br />35. Fortune Tellers.
<br />
<br /> Every person practicing the art of divination, fortune telling,
<br />
<br /> palmistry, astrology, or phrenology, who shall practice the same in
<br />
<br /> this City, shall pay a tax of $7,500.00 per year. NOT PRORATED.
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