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53. Manufacturers, Processors.
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<br /> If the principal business engaged in is manufacturing and machine
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<br /> work is incidental, the gross receipts may be reported and included
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<br /> in the manufacturer’s tax.
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<br /> Every person conducting or engaging in any one or more manufacturing
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<br /> or processing occupations within the City, for which no specific
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<br /> license is provided under any other section of this ordinance,
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<br /> including, but not by this particular enumeration limiting the above
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<br /> general description, the following businesses or trades, shall pay
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<br /> for the privilege an annual license tax of $100.00, plus 3c for each
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<br /> $100.00 of gross receipts, as hereinafter defined, not in excess of
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<br /> $5,000,000.00, and 1c for each $100.00 of such gross receipts in excess
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<br /> of $5,000,000.00 from the business during the preceding calendar year:
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<br /> Asphalt, or asphalt products, bricks, marble goods, tombstones
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<br /> Awnings, sails, or tents
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<br /> Barrels, crates, boxes, hogsheads, veneers, veneer and wood products
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<br /> Beds, bed springs, cots, mattresses, any or all
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<br /> Book publishers and binders
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<br /> Breads, cakes, pies, and other bakery products
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<br /> Burlap and cotton bags and barrel covers
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<br /> Canneries
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<br /> Caskets, coffins, and burial vaults
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<br /> Cement and cement products
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<br /> Chemical or chemical products
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<br /> Cigarettes or tobacco products
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<br /> Clothing, hose, cotton, wool, silk, textile and textile products
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<br /> Coffee roasting or tea blending
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<br /> Confections
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<br /> Cork products and insulating materials
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<br /> Fertilizers or guano
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<br /> Flavoring extracts and syrups
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<br /> Food for livestock
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<br /> Furniture, novelties, and wood products
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<br /> Gypsum and gypsum products
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<br /> Ice
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<br /> Ice cream
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<br /> Manufacturing, processing, and assembling steel, iron, and metal
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<br /> products, any or all
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<br /> Motor vehicles or parts thereof
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<br /> Paints
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<br /> Pasteurization and bottling of milk, cream, and milk products
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<br /> Planing and rolling mills
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<br /> Processing peanuts and peanut products
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<br /> Processing soy beans
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<br /> Sashes, frames, blinds, or wood products, saw mills
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<br /> Other manufacturers and processors
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<br />54. Merchants — Retail.
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<br /> Every person, firm, or corporation engaged in the business of a
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<br /> retail merchant shall, for each separate place of business conducted
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<br /> in the City of Charlottesville, pay a license tax on all sales made
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<br /> during the preceding calendar year as follows:
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<br /> If the amount of sales shall not exceed $2,000.00, the tax shall
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<br /> be $25.00.
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<br /> On all sales over $2,000.00, the tax shall be thirty cents (30c)
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<br /> on each $100.00 in excess of $2,000.00.
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<br /> Where any person, firm, or corporation engaged in the business of a
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<br /> retail merchant makes charges for services rendered in connection
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<br /> with such business, including repair work, the gross amount received
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<br /> for such services shall be included in the sales on which the merchant’s
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<br /> license tax is calculated, unless a separate license tax is paid to the
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<br /> City in connection with the furnishing of such services.
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<br /> Every person, firm, or corporation applying for an initial retail
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<br /> merchant’s license from this City shall furnish proof to the
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<br /> Commissioner of Revenue that the business for which such license is
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<br /> required is not of a seasonal or temporary nature.
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<br /> Such proof shall consist of a duly executed lease for a term of at
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<br /> least twelve months for the property site at which the business is to
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<br /> be located, or, if such lease is not for twelve months, such other
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<br /> evidence as may be required by the Commissioner of Revenue.
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<br /> The Commissioner of Revenue is hereby authorized and empowered to
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<br /> require the production before him of such records, books, accounts, or
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<br /> legal papers by the person applying for an initial license as he shall
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<br /> deem proper in order to determine whether the business will be of a
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<br /> permanent nature.
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<br />55. Merchants Placing Vending Machines.
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<br /> Every person, firm, or corporation engaged in the business of selling
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<br /> goods, wares, and merchandise through the use of coin-operated vending
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<br /> machines shall be classified as a retail merchant and shall pay an
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<br /> annual tax for the privilege of doing business in this City in the same
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<br /> amount provided for other retail merchants in Section 54;
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<br /> Provided, however, that if any such person, firm, or corporation has
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<br /> more than one definite place in this City at which goods, wares, or
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<br /> merchandise are stored, kept, or assembled for supplying such vend-
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<br />Processing peanuts and peanut products
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<br />Processing soy beans
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<br />Sashes, blinds, or wood products, saw mills
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<br />Other manufactures and processors.
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<br />56. Merchants — Wholesale.
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<br /> Every person, firm, or corporation engaged in the business of a
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<br /> wholesale merchant shall, for each separate place of business conducted
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<br /> in the City of Charlottesville, pay a license tax on all purchases made
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<br /> during the preceding calendar year as follows:
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<br /> If the amount of purchases shall not exceed $10,000.00, the tax
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<br /> shall be $50.00.
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<br /> On all purchases over $10,000.00 and less than $50,000.00, the tax
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<br /> shall be twenty-five cents (25c) on each $100.00 in excess of
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<br /> $10,000.00.
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<br /> On all purchases in excess of $50,000.00, the tax shall be sixteen
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<br /> cents (16c) on each $100.00.
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<br />57. Monuments and Tombstones.
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<br /> Each person, firm, corporation, or agent conducting the business of
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<br /> making or selling tombstones, monuments, etc., shall pay a retail
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<br /> merchant’s license, which license shall be based on the gross receipts
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<br /> of such person, firm, or corporation.
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<br />58. Motor Freight Terminals.
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<br /> Every person, firm, or corporation maintaining or operating in the
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<br /> City of Charlottesville any freight terminal for the purpose of
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<br /> receiving or discharging freight carried or to be carried by any motor
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<br /> vehicle shall pay a specific license tax of $250.00.
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<br />59. Musicians — Itinerant.
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<br /> Every itinerant musician performing in the streets of this City, such
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<br /> as organ-grinders, bag-pipe blowers, etc., shall pay a specific license
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<br /> tax of twenty-five dollars ($25.00) per day.
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<br />60. Outside Agents.
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<br /> Any person residing or having his or their principal office within
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<br /> the State, who is not a licensed merchant in the City of Charlottesville,
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<br /> who shall sell or offer to sell, either direct or by sample, card, or
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<br /> representation, or who shall solicit or take orders for the sale of any
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<br /> goods, wares, or merchandise to any purchaser within the City, except
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<br /> to a licensed merchant, shall pay for the privilege a license tax on
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<br /> gross sales so made during the preceding calendar year as follows:
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<br /> If the amount of such gross sales shall not exceed $2,000.00, the
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<br /> tax shall be $25.00.
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<br /> On all such gross sales over $2,000.00, the tax shall be 30c on
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<br /> each $100.00 in excess of $2,000.00.
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<br />61. Pawnbrokers.
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<br /> On every license to a pawnbroker, the specific license tax shall be
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<br /> five hundred dollars ($500.00) for one year or fractional part thereof.
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<br />Not be transferable.
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<br />62. Peddlers.
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<br /> Any person who shall carry from place to place any goods, wares, or
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<br /> merchandise, and offer to sell or barter the same, or actually sell or
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<br /> barter the same, shall be deemed a peddler; and any person licensed
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<br /> as a peddler may sell, or he may exchange the same for other articles.
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<br /> A peddler’s license shall not be transferable, and any person so
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<br /> licensed shall endorse his name on said license, and such license shall
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<br /> confer authority to sell within the City of Charlottesville.
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<br /> Any peddler who shall peddle for sale, or sell or barter without a
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<br /> license, shall be guilty of a misdemeanor, and on conviction thereof
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<br /> shall be fined not less than twenty-five dollars and not more than one
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<br /> hundred dollars for each offense.
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<br /> Any person selling or offering to sell as a peddler shall exhibit his
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<br /> license on demand of any citizen of this City; and upon his failure or
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<br /> refusal to do so, he shall be subject to the penalties for peddling
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<br /> without a license.
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<br /> All persons who do not keep a regular place of business, whether it
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<br /> be a house or a vacant lot, or elsewhere, open at all times in regular
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<br /> business hours and at the same place, who shall offer for sale goods,
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<br /> wares, and merchandise, shall be deemed peddlers under this section.
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<br /> All persons who keep a regular place of business, open at all times
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<br /> in regular hours and at the same place, who shall elsewhere than at
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<br /> such place of business, personally or through their agent, offer for
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<br /> sale or sell, and at the time of such offering for sale deliver goods,
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<br /> wares, and merchandise, shall also be deemed peddlers as above.
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<br /> This section shall not apply to those who sell or offer for sale, in
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<br /> person or by their employees, ice, wood, meats, milk, butter, eggs,
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<br /> poultry, fish, oysters, game, vegetables, fruit, or other family
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<br /> supplies of a perishable nature grown or produced by them and not
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<br /> purchased by them for sale.
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<br /> For the privilege of peddling or bartering in the City of
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<br /> Charlottesville, there shall be paid one hundred dollars for each
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<br /> person so engaged or employed in the City of Charlottesville when he
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<br /> travels on foot.
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<br /> When he peddles otherwise than on foot, the tax shall be two hundred
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<br /> dollars, except that the tax on peddlers of ice, wood, meat, milk,
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<br /> butter, eggs, poultry, fish, oysters, game, vegetables, fruit, or other
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<br /> family supplies of a perishable nature not grown or produced by them,
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<br /> shall be fifty dollars for each vehicle used in such peddling in the
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<br /> City of Charlottesville.
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<br /> Every vehicle used in peddling as aforesaid shall have conspicuously
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<br /> displayed thereon the name of the peddler using the same, together
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<br /> with the street and number, city, and state of his residence.
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<br /> Nothing in this section shall be construed to require of any farmer
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<br /> a peddler’s license for the privilege of selling or peddling farm
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<br /> products, wood, or charcoal grown or produced by him.
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<br /> Every license issued under this section shall expire on the
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<br /> thirtith day of April of each year. No license under this section
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<br /> shall be prorated.
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<br /> The license taxes iposed by this subsection shall not apply to
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<br /> any peddler who is covered by subsection (b) of this section, and
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<br /> who sells to license dealers or retailers only.
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<br /> 62. (b) Peddlers of Goods Wares or Merchandise Who Sell
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<br /> to Licensed Dealers.
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<br /> There is hereby imposed an annual city license tax on every per-
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