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• <br />f; <br />• <br />• <br />ENACTING OF SECTION 4 (A) (B) (F) (J) (L) (0) (S) AND SECTION 9; AND, THE ADDITION THERETO OF A NEW <br />PARAGRAPH NUMBERED 4 (X) TO READ AS FOLLOWS: <br />SECTION 3 (D) (3) REPEALED. <br />STORAGEit <br />SECTION 4. THE TERMS "SALE AT RETAIL"., itUSE"J AND "CONSUMPTION" SHALL NOT INCLUDE THE FOLLOWING: <br />(A) ... THIS PARAGRAPH SHALL NOT BE CONSTRUED AS EXCLUDING FROM THE SALES AND USE TAX ORDINANCE <br />THE PURCHASE OF OR REPAIRS TO ANY MOTOR VEHICLE WHICH IS SUBJECT TO REGISTRATION AND LICENSING UNDER <br />THE MOTOR VEHICLE LAWS OF THE STATE. <br />(B) SERVICES RENDERED BY PERSONS IN THE FOLLOWING PROFESSIONAL OCCUPATIONS: <br />A PUBLIC ACCOUNTANT <br />AN ADVERTISING AGENT OR FIRM <br />AN APPRAISER OR EVALUATOR OF REAL ESTATE FOR <br />OTHERS FOR COMPENSATION <br />AN ARCHITECT <br />AN ASSAYER <br />AN ATTORNEY-AT-LAW <br />AN AUDITING COMPANY OR FIRM <br />A BONDSMAN <br />A BOOKKEEPER, PUBLIC <br />A CHEMIST <br />A CHIROPODIST <br />A CHIROPRACTOR <br />A CLAIM ADJUSTER <br />A COLLECTION AGENT OR AGENCY <br />A COMMON CRIER <br />A COMMISSION MERCHANTS INCLUDI"1G A TOBACCO <br />WAREHOUSE BUT NOT A DEALER IN OR BUYER <br />OF LEAF TOBACCO <br />A DENTIST <br />A DOCTOR OF MEDICINE <br />A HOMEOPATHIST <br />A LAND AGENTS RENTAL AGENT <br />A LANDSCAPE ARCHITECT <br />A LUMBER MEASURER <br />A MANUFACTURER'S AGENT <br />A MERCANTILE AGENT OR AGENCY <br />A MERCHANDISE BROKER <br />A METALLURGIST <br />MIMEOGRAPHING-, MULTIGRAPHING OR BLUE <br />PRINTING <br />A MONEY LENDERS LOAN OR MORTGAGE COMPANY <br />OTHER THAM BANKS AND BUILDING AND <br />LOAN ASSOCIATIONS) <br />A NATUROPATHIST <br />A NEUROLOGIST <br />AN OCUL!ST <br />AN OPERATOR OF ANALYT!CAL LABORATORY OR <br />ENGINEERING LABORATORY <br />AN OPTOMETRIST OR OPTICIAN <br />AN ORTHODONTIST <br />AN OSTEOPATH <br />A PATENT ATTORNEY OR PATENT AGENT <br />A PHYSICIAN <br />A PHYSIOTHERAPIST <br />A PSYCHOLOGIST <br />A PROFESSIONAL ENGINEER <br />A PUBLIC RELATIONS COUNSELOR <br />A PIANO TUNER <br />A PUBLIC STENOGRAPHER <br />A FURNISHER OF PUBLICITY SERVICE BOOKING <br />AGENTI CONCERT MANAGER <br />A RECORDER OF PROCEEDINGS IN ANY COURTp <br />COMMISSION OR OTHER ORGANIZATION <br />A SURVEYOR <br />A TAXIDERMIST <br />A TREE SURGEON <br />A SALES AGENT OR AGENCY <br />A VETERINARIAN <br />RESEARCH LAB <br />ENGRAVER <br />CONSULTANTS <br />BUT THIS EXEMPTION SHALL NOT APPLY TO SALES OF TANGIBLE PERSONAL PROPERTY TO CONSUMERS BY SUCH PERSONS. <br />(F) COMMERCIAL FEEDS, SEED., FERTILIZERS, LIMING MATERIALS., BREEDING AND OTHER LIVESTOCK., BABY <br />CHICKS, TURKEY POULTS,� AGRICULTURAL CHEMICALS BALER TWINE, CONTAINERS FOR FRUIT AND VEGETABLES., OR <br />FARM MACHINERY OR REPAIRS THERETO . <br />(J) TANGIBLE PERSONAL PROPERTY ... BUT THIS PROVISION SHALL NOT BE CONSTRUED AS EXCLUDING FROM <br />THE SALES OR USE TAX THE PURCHASE OF OR REPAIR TO ANY MOTOR VEHICLE WHICH IS SUBJECT TO REGISTRATION <br />AND LICENSING UNDER THE MOTOR VEHICLE LAWS OF THE STATE. <br />(L) BROADCASTING EQUIPMENT ... BUT THIS PROVISION SHALL NOT BE CONSTRUED AS EXCLUDING FROM THE <br />SALES OR USE TAX THE PURCHASE OF OR REPAIRS TO ANY MOTOR VEHICLE WHICH IS SUBJECT TO REGISTRATION AND <br />LICENSING UNDER THE MOTOR VEHICLE LAWS OF THE STATE. <br />(0) ... SALES MADE BY ORGANIZATIONS WHICH HAVE BEEN EXEMPTED FROM THE APPLICATION OF THE CITY <br />LICENSE TAX ORDINANCE BY THE CITY COUNCIL MAY ALSO OBTAIN EXEMPTION FROM THIS ORDINANCE UPON WRITTEN <br />APPLICATION THEREFORE MADE TO THE COUNCIL. IF SUCH APPLICATION IS NOT MADE TO THE CITY COUNCIL FOR <br />COUNCIL ACTION PRIOR TO THE HOLDING OF SUCH PROJECT OR SALE, THEN ALL SUCH SALES SHALL NOT BE EXEMPT <br />FROM THE CHARLOTTESVILLE SALES AND USE TAX ORDINANCE. <br />(S) SALES MADE DIRECTLY TO ... BUT THIS PROVISION SHALL NOT BE CONSTRUED AS EXCLUDING FROM THE <br />SALES OR USE TAX THE PURCHASE OF OR REPAIRS TO ANY MOTOR VEHICLE WHICH IS SUBJECT TO REGISTRATION AND <br />LICENSING UNDER THE MOTOR VEHICLE LAWS OF THE STATE. <br />97 <br />