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24 CITY OF CHARLOTTESVILLE <br />A surveyor <br />A taxidermist <br />A tree surgeon <br />A sales agent or, agency <br />A veterinarian <br />Other professional occupations <br />68. Redemption Stores of Premium Stamp Suppliers. <br />Every person, firm or corporation operating within the'City <br />a store, warehouse or other establishment from which any <br />goods, merchandise and commodities may be redeemed or <br />claimed upon the production or delivery of trading stamps <br />shall be classified as a retail merchant and shall pay a tax at <br />the same rate or rates as a retail merchant upon the value of <br />all such goods, merchandise and commodities so redeemed and <br />claimed during the next preceding license tax year. <br />For the first year of payment of any such tax the person, <br />firm or corporation applying for the license shall make an es- <br />timate of the goods, merchandise and commodities expected to <br />be so redeemed or claimed through such store, warehouse or <br />other establishment and shall make an advance payment of <br />tax upon such estimate. Within thirty (30) days after the end <br />of the first year such person, firm or corporation shall furnish <br />the Commissioner of Revenue a complete report of the value <br />of such goods, merchandise and commodities so redeemed or <br />claimed during such taxable year and the Commissioner of <br />Revenue shall thereupon make proper adjustment to the exact - <br />amount of tax due. <br />As used herein the word "value" means the average value, <br />if sold at retail, of such goods, merchandise and commodities <br />so redeemed or claimed. <br />69. Repairs. <br />Each person, firm or corporation conducting the business <br />of repairing automobiles, bicycles, motorcycles, refrigerators, <br />radios, washing machines or any other equipment or appli- <br />ances, shall pay a license tax based on the gross receipts of <br />such persons, firm or corporation, the amount of such tax to <br />be the same as a retail merchant would pay if sales equal the <br />gross receipts of such repairman. However, if a retail mer- <br />chant's license is already required the gross receipts from this <br />occupation may be included in the said retail merchants license. <br />