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<br />53. Manufacturers, Processors.
<br />56. Merchants—Wholesale.
<br />If the principal business engaged in is manufacturing and ma-
<br />Every person, firm or corporation engaged in the business of a
<br />wholesale merchant shall for each separate place of business conduct-
<br />, chine work is incidental, the gross receipts may be reported and in-
<br />eluded in the manufacturer's tax. - -
<br />ed in the Cit of Charlottesville a a license tax on all
<br />Y pay purcnases
<br />Every person conducting or engaging in any one or more manu-
<br />made during the preceding calendar year as follows:
<br />If the amount of purchases shall not exceed $10,000.00 the tax
<br />.
<br />facturing, or processing occupations, within the City for which no
<br />shall be $50.00.
<br />specific license is provided under any other section of this ordinance,
<br />including, but not by this particular enumeration limiting the above
<br />On all purchases over $10,000.00 and less than $50,000.00 the
<br />general description, the following businesses or trades, shall pay for
<br />tax shall be twenty-five cents (25c) on each $100.00 in excess of
<br />$ lo,00a.00.
<br />the privilege an annual license tax of $100.00 plus 3c for each
<br />$100.00 of gross receipts, as hereinafter defined, not in excess of
<br />On all purchases in excess of $50,00u.00 the tax shall be sixteen
<br />$5,000,000.00 and Ic for each $100.0 of such gross receipts in ex-
<br />cents (16c) on each $100.00
<br />ces of $5,000,000.00 from the business during the preceding calen-
<br />dar year;
<br />57. Monuments and Tombstones.
<br />Asphalt, or asphalt products, bricks, marble goods, tombstones
<br />Each person, firm or corporation or agent conducting the busi-
<br />Awnings, sails or tents
<br />ness of making or selling tombstones, monuments, etc., shall pay a
<br />Barrels, crates, boxes, hogsheads, veneers, veneer and wood
<br />retail merchant's license, which license shall be based on the gross re -
<br />products
<br />ceipts of such person, firm or corporation.
<br />Beds, bed springs, cots, mattresses, and or all
<br />Book publishers and binders
<br />—
<br />Breads, cakes, pies, and other bakery products
<br />Burlap, and cotton bags and barrel covers
<br />58. Motor Freight Terminals.
<br />Canneries
<br />Every person, firm or corporation maintaining or operating in
<br />Caskets, coffins, and b
<br />burial valuts
<br />mal v
<br />e City of Charlottesville any freight terminal for the purpose of re -
<br />the
<br />Cement and cement p
<br />ceiving or discharging freight carried or to be carried by any motor
<br />Chemical or chemical products
<br />vehicle freight carried shall pay a specific license tax of $250.00.
<br />Cigarettes or tobacco products
<br />Clothing, hose, cotton, wool, silk, textile and textile products
<br />59. Musicians Itinerant.
<br />Coffee roasting or tea blending
<br />Confections
<br />Every itinerant musician performing in the streets of this city,
<br />Cork products and insulating materials
<br />such as organ -grinders, bag -pipe blowers, etc., shall pay a specific
<br />Fertilizers or guano
<br />license tax of twenty-five dollars ($25) per day.
<br />Flavoring extracts and syrups _
<br />Food for livestock
<br />60. Outside Agents.
<br />•
<br />Furniture, novelties, and wood products
<br />Any person residing or having his or their principal office within
<br />Gypsum and gypsum products
<br />the State who is not a licensed merchant in the City of Charlottesville
<br />Ice
<br />who shall sell or offer to sell, either direct or by sample card or repre-
<br />Ice Cream
<br />sentation, or who shall solicit or take orders for the sale of any goods,
<br />Manufacturing, processing and assembling steel, iron and metal
<br />wares or merchandise to any purchaser within the City, except to a
<br />products, any or all
<br />licensed merchant shall pay for the privilege a license tax on gross
<br />Motor vehicles or parts thereof
<br />sales so made during the preceding calendar year as follows:
<br />Paints
<br />Pasteurization and bottling of milk, cream, milk products
<br />If the amount of such gross sales shall not exceed $2,000.00 the
<br />Planing and rolling mills
<br />tax shall be ........................$25.00.
<br />On all such gross sales over $2,000.00 the tax shall be 30c on
<br />Processing peanuts and peanut products
<br />each $100.00 in excess of $2,000.00.
<br />Processing soy beans
<br />Sashes, frames, blinds, or wood products, saw mills
<br />61. Pawnbrokers.
<br />Other manufacturers and processors.
<br />On every license to a pawnbroker the specific license tax shall be
<br />54. Merchants—Retail.
<br />five hundred dollars ($500) for one year or fractional part thereof.
<br />Not transferable.
<br />Every person, firm or corporation engaged in the business of a
<br />retail merchant shall for each separate place of business conducted in
<br />62.. (a) Peddlers.
<br />the City of Charlottesville pay a license tax on all sales made during
<br />the preceding calendar year as follows:
<br />Any person who shall carry from place to place, any goods,
<br />wares, or marchandise, and offer to sell or barter the same, or actually
<br />If the amount
<br />of sale shall not exceed $2,000.00 the tax shall
<br />sell or barter the same, shall be deemed a peddler, and any person
<br />be $25.00.
<br />license as a peddler may sell, or he may exchange the same for other
<br />On all sales over $2,000.00 the tax shall be thirty cents (30c) on
<br />articles.
<br />each $100.00 in excess of $2,000.00.
<br />A peddler's license shall not be transferable, and any person so
<br />Where any person, firm or corporation engaged in the business
<br />licensed shall endorse his name on said license, and such license shall
<br />of a retail merchant makes charges for services rendered in connection
<br />confer authority to sell within the City of Charlottesville.
<br />with such business, including repair work, the gross amount received
<br />Any peddler who shall peddle for sale or sell or barter without a
<br />for such services shall be included in the sales on which the merchants'
<br />license tax is calculated, unless a separate license tax is paid to the j
<br />license shall be guilty of a misdemeanor and on conviction thereof
<br />shall be fined not less than twenty-five dollars, and not more than one
<br />City in connection with the furnishing of such services.
<br />Every person, firm or corporation applying for an initial retail
<br />hundred dollars for each offense; and any person selling or offering to
<br />merchant's license from this City shall furnish proof to the Com-
<br />missioner of Revenue that the business for license is
<br />sell as a peddler shall exhibit his license on demand of any citizen of
<br />which such
<br />required is not of a seasonal or temporary nature. Such proof shall j
<br />this city; and upon his failure or refusal to do so he shall be subject to
<br />the for peddling without a license.
<br />consist of a duly executed lease for a term of at least 12 months
<br />for the property site at which the business is to be located, or if
<br />penalties
<br />persons who do not keep a regular place of business (whether
<br />All P
<br />such lease is not for 12 months such other evidence as may be
<br />it be a house or a vacant lot, or elsewhere) , open at all times in regu-
<br />for sale
<br />required by the Commissioner of Revenue. The Commissioner of
<br />Revenue is hereby authorized and empowered to
<br />lar business hours and at the same place, who shall offer
<br />goods, wares and merchandise, shall be deemed peddlers under this
<br />require the pro-
<br />duction before him of such records, books, accounts or legal papers
<br />section. All persons who keep a regular place of business, open at all
<br />by the person applying for an initial license as he shall deem proper
<br />times in regular hours and at the same place, who shall elsewhere
<br />in order to determine whether the business will be of a permanent
<br />nature.
<br />than at such place of business, personally, or through their agent,
<br />offer for sale or sell, and at the time of such offering for sale, deliver
<br />goods, wares and merchandise, shall also be deemed peddlers as
<br />55. Merchants Placing Vending Machines.
<br />above, but this section shall not apply to those who sell or offer for
<br />sale in person or by their employees, ice, wood, meats, milk, butter,
<br />Every person, firm or corporation engaged in the business of
<br />eggs, poultry, fish, oysters game, vegetable, fruit or other family
<br />selling goods, wares and merchadise through the use of coin-operated
<br />vending machines shall be classified as a retail merchant and shall
<br />license
<br />supplies of a perishable nature grown or produced by them and not
<br />purchased by them for sale.
<br />pay an annual tax for the privilege of doing business in this
<br />City in the same amount provided for other retail merchants in Section
<br />For the privilege of peddling or bartering in the City of Char -
<br />54 provided, however, that if any such person, firm or corporation
<br />has
<br />lottesville, there shall be paid one hundred dollars for each person so
<br />engaged or employed in the City of Charlottesville, when he travels on
<br />more than one definite place in this City at which goods, wares or
<br />merchandise are stored, kept or assembled, for supplying such vend-
<br />foot, and when he peddles otherwise than on foot, the tax shall be two
<br />dollars, that tax on peddlers of ice, wood, meat, milk,
<br />- - --
<br />hundred except
<br />butter, eggs, poultry, fish, oysters, game vegetables, fruit or other
<br />Processifig peanuts and peanut products
<br />family supplies of a perishable nature not grown or produced by
<br />Processing soy beans
<br />them, shall be fifty dollars for each vehicle used in such peddling in
<br />Sashes, frames, blinds, or wood products, saw mills
<br />Other manufacturers anprocessors.
<br />� d
<br />the City of Charlottesville.
<br />Every vehicle used in peddling as aforesaid shall have conspicu-
<br />to-
<br />ously displayed thereon the name of the peddler using the same,
<br />gether with the street and number, city and state of his residence. .
<br />Every person, firm or corporation engaged in the business of a
<br />Nothing in this section shall be construed to require of any
<br />retail merchant shall for each separate place of business conducted in
<br />farmer a peddler's license for the privilege of selling or peddling farm
<br />the City of Charlottesville pay a license tax on all sales made during
<br />products, wood, or charcoal grown or produced by him.
<br />the preceding calendar year as follows:
<br />Every license issued under this section shall expire on the
<br />If the amount of sale shall not exceed $2,000.00 the tax shall
<br />thirtieth day of April of each year. No license issued under this section
<br />be $25.00.
<br />shall be prorated.
<br />On all sales over $2,000.00 the tax shall be thirty cents (30c) on
<br />The license taxes imposed by this subsection shall not apply to
<br />each $100.00 in excess of $2,000.00.
<br />any peddler who is covered by subsection (b) of this section, and
<br />Where any person, firm or corporation engaged in the business
<br />of a retail merchant
<br />who sells to license dealers or retailers only.
<br />makes charges for services rendered in connection
<br />with such business, including repair work, the gross amount received
<br />62. (b) Peddlers of Goods, Wares or Merchandise Who Sell
<br />for such services shall be included in the sales on which the merchants'
<br />to Licensed Dealers.
<br />license tax is calculated, unless a separate license tax is paid to the
<br />City in connection with the furnishing of such services.
<br />There is hereby imposed an annual city license tax on every per -
<br />Every person, firm or corporation applying for an initial retail
<br />merchant's license from this City shall furnish proof to the, Com-
<br />om-
<br />missioner.
<br />missioner of Revenue that the business for which- such lid is
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