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4 CITY OF CHARLOTTESVILLE <br />ians, trustees, and other fiduciaries while acting in a fiduciary <br />capacity. <br />11. Automobile Washing and Polishing. <br />Every person, firm or corporation engaged in the business <br />of washing, polishing; cleaning, oiling and/or greasing auto- <br />mobiles, busses, trucks, trailers or auto wagons, when such <br />business is not conducted in connection with another licensed <br />business shall be deemed a retail merchant and pay the same <br />license tax provided in Section 54. <br />12. Bakers—Retail and Home. <br />Every person, firm or corporation who shall conduct a bak- <br />ery or manufacturing confectionery, selling the majority of <br />the products thereof at retail and persons who bake at home <br />and sell their products for resale shall pay a license tax of <br />.. .... . $25.00. and where the amount of gross receipts ex- <br />ceed $2,000.00 the tax shall be 22c on each $100.00 in addition <br />thereto. <br />:13. Barbers, Beauty Shops, etc. <br />Every person, firm or corporation operating as a barber <br />shop, beauty shop, manicurist, masseur, Turkish, Roman or <br />other like bath or parlor or Health Studio including bath serv- <br />ices, physical culture or reducing salon in this City shall pay <br />a license tax of twenty-five dollars ($25.00), and where the <br />gross receipts exceed $2,000.00, the tax shall be twenty-five <br />cents ($0.25) on each $100.00 in addition thereto. <br />14. Billboards and Wall Signs. <br />(a) Every person, firm or corporation engaged in the busi- <br />ness of billboard painting or wall signs or the rental of space <br />for such business shall pav for the privilege $40.00 and in ad- <br />dition $2.00 for each 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 Charlottes- <br />ville, engaged in the business of selling advertising space in- <br />side their buildings shall pay for the privilege an annual li- <br />cense tax of $25.00 and where the gross receipts exceed $2,- <br />000.00 the tax shall be $0.25 on each $100.00 in addition there- <br />to. <br />