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66 44. Laboratories—Animal, On businesses for the purpose of preparing cats, dogs, frogs or other animals for Educational or Scientific purposes the License Tax shall be $15.00. 45. Laundries. (a) On every person, firm or corporation engaged in the opera- tion of a laundry other than by hand the license tax shall be ................ ........$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. (b) On every person, firm or corporation operating a hand laun- dry the tax shall be..................................$20.00. But nothing in this section shall be construed to impose a license tax upon persons who wash bed clothing, wearing apparel, etc., without laundry machinery and who do not keep shops or other regular places of business for laundry purposes. 46. Laundries—Dry Cleaning—Pressing and Dyeing—Non- Resident. On every person, firm or corporation ( other than a laundry, pressing, dyeing or dry cleaning establishment located in the City of Charlottesville) engaged in soliciting general laundry, dyeing, press- ing, or dry cleaning work, including towel or linen service, or the renting of towels for compensation, where said person, firm or corpora- tion does the laundry, dyeing, pressing, or dry cleaning work thereon outside of the City, or has it done outside of the City..............$250.00 per annum. Provided, however, that if the business of such person, firm, or corporation shall consist only of cleaning of rugs, carpets and similar articles, the license tax shall be $100.00 per annum, and provided further that if the business of such person, firm or corporation shall consist only of furnishing diaper service, the license tax shall be $150.00 per annum. 47. Laundries and other Concerns Supplying Automobile Covers, Cleaning Cloths, Uniforms and Wearing Apparel and Diapers. (a) On every person engaged in the business of supplying cloths for temporary protection of automobiles and cleaning the same or any other wiper cloths the license tax shall be twenty-five dollars ($25.00) and where the gross receipts exceed $2,000.00, the tax shall be twenty- five cents ( $0.25) on each $100.00 in addition thereto. (b) On every person engaged in the business of supplying, on a rental or other similar basis, uniforms, wearing apparel, or diapers, the license tax shall be twenty-five dollars ( $25.00) and where the gross receipts exced $2,000.00, the tax shall be twenty-five cents ( 0.25) on each $100.00 in addition thereto. 48. Launderettes. On every person, firm or corporation who operates a laundry in which the customer pays rental for the use of washing machines at such place of business a license tax of......................$25.00 and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 49. Laundry Machines—Coin Operated. For each coin operated washing machine and for each coin operated drying machine there shall be levied on each such machine a license tax of two dollars ( $2.00) per year. There shall be only one fee charged by the Commissioner of Revenue for the issuance of the licenses for all of the washing and drying machines installed in any one building. 50. Livestock Brokers. Every dealer who shall buy livestock for the purpose of selling or shall sell livestock purchased by him shall pay a specific license tax of $100.00 per annum. This section shall not apply to dealers who pay a Merchant's License Tax. 51. Loans. On each person, firm or corporation, other than a pawnbroker, making loans secured by orders on or assignments of the time or wages of any employee, or making loans secured by chattel mortgages or liens on personal property or household furniture or licensed to do business under the provisions of the State Uniform Small Loan Act the license tax shall be ........................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 60c on each $100.00 in addition thereto. 52. Machine Shops. On every person, firm or corporation who shall engage in the business of operating a machine shop the tax shall be................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addition thereto. 53. Manufacturers, Processors. If the principal business engaged in is manufacturing and ma- chine work is incidental, the gross receipts may be reported and in- cluded in the manufacturer's tax. Every person conducting or engaging in any one or more manu- facturing, or processing occupations, within the City for which no specific license is provided under any other section of this ordinance, including, but not by this particular enumeration limiting the above general description, the following businesses or trades, shall pay for the privilege an annual license tax of $100.00 plus 3c for each $100.00 of gross receipts, as hereinafter defined, not in excess of $5,000,000.00 and 1c for each $100.0 of such gross receipts in ex- ces of $5,000,000.00 from the business during the preceding calen- dar year; o Asphalt, or asphalt products, bricks, marble goods, tombstones Awnings, sails or tents 1 Barrels, crates, boxes,. hogsheads, veneers, veneer and wood products �= Beds, bed springs,- co`t's, mattresses, and or all i Book publishers and binders;`,. Breads, cakes, pies, and other bakery products - t. a. Burlap, and cotton bags and barrel covers Canneries Caskets, coffins, and burial valuts Cement and cement products Chemical or chemical products Cigarettes or tobacco products Clothing, hose, cotton, wool, silk, textile and textile products Coffee roasting or tea blending Confections Cork products and insulating materials Fertilizers or guano Flavoring extracts and syrups Food for livestock Furniture, novelties, and wood products Gypsum and gypsum products Ice Ice Cream Manufacturing, processing and assembling steel, iron and metal products, any or all Motor vehicles or parts thereof Paints Pasteurization and bottling of milk, cream, milk products Planing and rolling mills Processing peanuts and peanut products Processing soy beans Sashes, frames, blinds, or wood products, saw mills Other manufacturers and processors. 54. Merchants—Retail. Every person, firm or corporation engaged in the business of a retail merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all sales made during the preceding calendar year as follows: If the amount of sale shall not exceed $2,000.00 the tax shall be $25.00. On all sales over $2,000.00 the tax shall be thirty cents (30c) on each $100.00 in excess of $2,000.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in connection with the furnishing of such services. Every person, firm or corporation applying for an initial retail merchant's license from this City shall furnish proof to the Com- missioner of Revenue that the business for which such license is required is not of a seasonal or temporary nature. Such proof shall consist of a duly executed lease for a term of at least 12 months for the property site at which the business is to be located, or if such lease is not for 12 months such other evidence as may be required by the Commissioner of Revenue. The Commissioner of Revenue is hereby authorized and empowered to require the pro- duction before him of such records, books, accounts or legal papers by the person applying for an initial license as he shall deem proper in order to determine whether the business will be of a permanent nature. 55. Merchants Placing Vending Machines. Every person, firm or corporation engaged in the business of selling goods, wares and merchadise through the use of coin-operated vending machines shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this City in the same amount provided for other retail merchants in Section 54 provided, however, that if any such person, firm or corporation has more than one definite place in this City at which goods, wares or merchandise are stored, kept or assembled, for supplying such vend- ing machines the annual license tax provided shall be imposed for each such definite place in excess of one. The use of a cigarette vending machine on premises which are not already covered by a tobacco retailer's license shall require the owner of such cigarette vending machine to take out a tobacco re- tailer's license for that location. The taxes imposed by this section shall be in lieu of any license tax on the individual vending machines and shall also be in lieu of the license tax required under the provisions of Section 88. Every person, firm or corporation liable to pay the tax imposed by this section, shall make an annual report to the Commissioner of Revenue of the total gross sales, at retail selling prices, made in the City through such vending machines on forms supplied by the Com- missioner of Revenue, said forms to be similar to those prescribed for such merchants by the State Department of Taxation. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner. The term "vending machines", as used in this section, includes only such machines as vend goods, wares and merchandise and give to the customer on every purchase his money's worth in goods, wares or merchandise. The term does not include any machine the operation of which is prohibited by law, nor any machine which has any gambling or amusement features whatsoever.