|
X64
<br />The above licenses shall not be in lieu of merchants licenses or
<br />restaurant licenses herein provided for and in calculating merchants
<br />and restaurant licenses, sales of alcoholic beverages bought or sold, as
<br />the case may be, shall be included in determining the amount of such
<br />merchants and restaurant licenses, provided however, that in the case
<br />of a beer wholesaler or wine distributor in determining the wholesale
<br />merchants license tax there shall be disregarded purchases of wine or
<br />beer, as the case may be, to an amount which would be necessary to
<br />oroduce a wholesale merchants license tax equal to the wholesale beer
<br />license or wholesale wine distributor's license, as the case may be,
<br />herein above provided. Not transferable.
<br />9. Amusements
<br />Each person, firm or corporation engaged in the operation of any
<br />of the following places of amusement shall pay a license tax of twenty-
<br />five dollars ( $25.00) and where the gross receipts, exclusive of excise
<br />and admission taxes, exceed $2,000.00, the tax shall be forty cents
<br />( $0.40) on each $100.00 in addition thereto:
<br />Bowling Alleys or Bowling Salon
<br />Golf Driving Range
<br />Miniature Automobile Track (Go Carts)
<br />Miniature Golf Course
<br />Moving Picture Theatre including Drive In Theatres.
<br />Rebound Tumbling Center
<br />10. Auctioneers—General.
<br />On every general auctioneer, sixty dollars ($60), whether he re-
<br />ceives any compensation for his services or not. Under this license a
<br />person may sell any goods, wares, merchandise, or other things, in-
<br />cluding real estate, for the sale of which by an auctioneer, no further
<br />license is elsewhere required. Not transferable.
<br />This section shall not apply to commissioners and receivers ap-
<br />pointed by the courts, or to administrators, executors, guardians,
<br />trustees, and other fiduciaries while acting in a fiduciary capacity.
<br />11. Automobile Washing and Polishing.
<br />Every person, firm or corporation engaged in the business of
<br />washing, polishing, cleaning, oiling and/or greasing automobiles,
<br />busses, trucks, trailers or auto wagons, when such business is not con-
<br />ducted in connection with another licensed business shall be deemed a
<br />retail merchant and pay the same license tax provided in Section 54.
<br />12. Bakers—Retail and Home.
<br />Every person, firm or corporation who shall conduct a bakery or
<br />manufacturing confectionery, selling the majority of the products
<br />thereof at retail and persons who bake at home and sell their products
<br />for resale shall pay a license tax of..................$25.00, and where the
<br />amount of gross receipts exceed $2,000.00 the tax shall be 22c on
<br />each $100.00 in addition thereto.
<br />13. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber shop,
<br />beauty shop, manicurist, masseur, Turkish, Roman or other like bath
<br />or parlor or Health Studio including bath services, physical culture or
<br />reducing salon in this City shall pay a license tax of twenty-five dol-
<br />lars ($25.00), and where the gross receipts exceed $2,000.00, the
<br />tax shall be twenty-five cents ( $0.25) on each $100.00 in addition
<br />thereto.
<br />14. Billboards and Wall Signs.
<br />(a) Every person, firm or corporation engaged in the business of
<br />billboard painting or wall signs or the rental of space for such busi-
<br />ness shall pay for the privilege $40.00 and in addition $2.00 for each
<br />such billboard or wall sign in excess of 20.
<br />(b) Every person, firm or corporation, excluding firms or
<br />corporations holding a franchise from the City of Charlottesville, en-
<br />gaged in the business of selling advertising space inside their build-
<br />ings shall pay for the privilege an annual license tax of -$25.00 and
<br />where the gross receipts exceed $2,000.00 the tax shall be $0.25 on
<br />each $100.00 in addition thereto.
<br />15. Billiards or Pool.
<br />On each license to operate billiard or pool parlors the tax shall
<br />be twenty dollars ( $20.00) for each table used in the business.
<br />No license shall be issued without the annual written consent of the
<br />Mayor. License may be issued quarterly.
<br />16. Bootblacks.
<br />For each chair or stand accommodating not more than one person
<br />the license shall be $2 and when a bench is used the license shall be
<br />$2 for each pair of footrests, for year or any part of year.
<br />17. Bottling Works.
<br />On each and every person, firm or corporation, doing a bottling
<br />business in the City of soda water, pop, gingerale, sarsaparilla, aerated
<br />water, fruit or vegetable juices whether made with plain water or
<br />with aerated or carbonated water, when the output of the plant is 100
<br />cases or less per day the license tax shall be seventy-five dollars
<br />($75), and when the output of the said plant is in excess of 100
<br />cases per day, in addition to such sum of seventy-five dollars ($75)
<br />thirty-five dollars ($35) for each additional 100 cases of output or
<br />fraction thereof. The output of such plant shall be considered the
<br />average daily output of said plant, counting working days only, for
<br />the preceding calendar year. In the case of new plants the output
<br />shall be estimated and any underestimate shall be subject to correction
<br />at the end of the year.
<br />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 thein 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..................$25.009
<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 />•
<br />
|