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16 CITY OF CHARLOTTESVILLE <br /> <br />conducted in the City of Charlottesville pay a license tax on all <br /> <br />sales made during the preceding calendar year as follows: <br /> <br />If the amount of sale shall not exceed $2,000.00 the tax <br /> <br />shall be $25.00. <br /> <br />On all sales over $2,000.00 the tax shall be thirty cents <br /> <br />(30c) on each $100.00 in excess of $2,000.00. <br /> <br />Where any person, firm or corporation engaged in the busi- <br /> <br />ness of a retail merchant makes charges for services rendered <br /> <br />in connection with such business, including repair work, the <br /> <br />gross amount received for such services shall be included in <br /> <br />the sales on which the merchants' license tax is calculated, un- <br /> <br />less a separate license tax is paid to the City in connection with <br /> <br />the furnishing of such services. <br /> <br />Every person, firm or corporation applying for an initial <br /> <br />retail merchant's license from this City shall furnish proof to <br /> <br />the Commissioner of Revenue that the business for which such <br /> <br />license is required is not of a seasonal or temporary nature. <br /> <br />Such proof shall consist of a duly executed lease for a term of <br /> <br />at least 12 months for the property site at which the business <br /> <br />is to be located, or if such lease is not for 12 months such other <br /> <br />evidence as may be required by the Commissioner of Revenue. <br /> <br />The Commissioner of Revenue is hereby authorized and empow- <br /> <br />ered to require the production before him of such records, <br /> <br />books, accounts or legal papers by the person applying for an <br /> <br />initial license as he shall deem proper in order to determine <br /> <br />whether the business will be of a permanent nature. <br /> <br />55. Merchants Placing Vending Machines. <br /> <br />Every person, firm or corporation engaged in the business <br /> <br />of selling goods, wares and merchandise through the use of <br /> <br />coin-operated vending machines shall be classified as a retail <br /> <br />merchant and shall pay an annual license tax for the privilege <br /> <br />of doing business in this City in the same amount provided for <br /> <br />other retail merchants in Section 54 provided, however, that if <br /> <br />any such person, firm or corporation has more than one defi- <br /> <br />nite place in this City at which goods, wares or merchandise <br /> <br />are stored, kept or assembled, for supplying such vending ma- <br /> <br />chines the annual license tax provided shall be imposed for <br /> <br />each -such definite place in excess of one. <br /> <br />The use of a cigarette vending machine on premises which <br /> <br />are not already covered by a tobacco retailer's license shall re- <br />