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CITY OF CHARLOTTESVILLE contracts with one or more duly licensed contractors, for one or more portions, but does not contract with any one person for all of the work of erecting any one of said buildings, shall be deemed to be a speculative builder and for the privilege of transacting business in this city, shall pay a license tax equal to ... ...............$25.00 and where the entire cost of erecting the buildings, exclusive of the value of the land, exceeds $2,- 000.00 the tax shall be 15c on each $100.00 in addition thereto. No person that is duly licensed as a contractor under paragraph (a) of this section and that is also engaged in the business of speculative building for which a license tax would be otherwise prescribed by this paragraph, shall be liable for a separate li- cense, assessable under this paragraph, but every such person shall include in the basis for the tax to be computed under paragraph (a) all of the costs of erecting said speculative buildings exclusive of the value of the land, which costs shall be considered as part of the orders or contracts accepted by the taxpayer in computing the taxpayer's contractor's license tax. 27. Dance Halls. On every license to a person or firm to conduct a dance hall in which dancing is to be allowed, where an admission fee is charged or a charge is made for participating in such dancing, the tax shall be $50. NOT TRANSFERABLE. 28. Dealers in Firearms, Dirks and Bowie Knives. No person, firm or corporation shall sell firearms, dirks, or Bowie knives without having first procured a license therefor. Every person, firm or corporation engaged in the business of selling firearms, dirks, or Bowie knives, or who shall here- after engage in such business, shall pay for the privilege of transacting said business a specific license tax of five dollars ($5.00), and no such license shall be issued for any less period than one year nor shall there be any abatement in any instance of the tax upon such license by reason of the fact that the per- son or persons so licensed shall have exercised such license call - TAXES ON LICENSES ing for a period of less than one year. Applicants for license to deal in firearms. dirks and Bowie knives must have the annual written consent of the City Manager and Chief of Police. Dealers must report all sales to the Chief of Police monthly, giving names and addresses of purchasers. 29. Dental Laboratory. On each person, firm or corporation engaged in operating a dental laboratory the tax shall be $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 20c on each $100.00 in addition thereto. 30. Detective—Detective Agency. Every person, firm or corporation envaged in the business of being a detective, or of operating a detective agency or of supplying watchmen shall pay a license tax of twenty-five dol- lars ($25.00) plus ten dollars ($10.00) for each person employ- ed as a detective or watchman. 31. Electricity. Every person, firm or corporation generatinv or selling or offering for sale or delivering electricity for light or power or heat or any other commercial uses shall pav a license tax of one-half of one per cent of the gross receipts of such person, firm or corporation, based upon receipts from such business during the preceding calendar year. In app11Tinfr for such li- cense a statement of such receipts shall be submitted to the Commissioner of Revenue. 32. Exterminators. Every person, firm or corporation eng-aged in the business of exterminating insects or animal pests in this City shall pay 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 addi- tion thereto. ` 33. Florists. On every person or firm engaged as a florist, a specific li- cense tax of thirty-five dollars ($35.00) shall be imposed, and if they engage in buying and selling; they shall be deemed merchants and shall pay accordingly.