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22 CITY OF CHARLOTTESVILLE <br />66. Printing Office—Job. <br />On every person, firm or corporation engaged in the busi- <br />ness of operating a, printing establishment including mimeo- <br />graphing, multigraphing and blue printing the tax shall be ..... <br />....................$25.00, and where the gross receipts exceed $2,- <br />000.00 the tax shall be 22c on each $100.00 in addition thereto. <br />67. Professional Occupations. <br />Every person conducting or engaging in any of the follow- <br />ing professional occupations in this City shall pay for the privi- <br />lege an annual license tax of .................. ......... ......... $25.00 <br />and where the gross receipts, fees or commissions during the <br />preceding calendar year exceeded $2,500.00 the license tax shall <br />be 75c on each $100.00 in addition thereto. <br />Real Estate salesmen shall be considered members of the <br />respective real estate firms. The gross receipts, fees or com- <br />missions of any firm may for the purpose of this section be <br />divided among the members or associates of said firm or cor- <br />poration to secure a license hereunder. <br />The Commissioner of Revenue shall not issue a license to <br />any person, firm or salesman until such person, firm or sales- <br />man shall produce a license issued by the Virginia Real Estate <br />Commission showing that such person, firm or salesman has <br />duly qualified to do business in Virginia. <br />It shall be the duty of such person, firm or corporation who <br />obtains a license to act as a real estate agent to report in writ- <br />ing to the Commissioner of Revenue, the name or names of <br />each person advertised, employed or in any way connected with <br />such person, firm or corporation as a salesman. <br />A single license may be issued for two or more of the fol- <br />lowing occupations: <br />A public accountant <br />An advertising agent or firm <br />An architect <br />An assayer <br />An attorney-at-law <br />An auditing company or firm <br />A bondsman <br />A bookkeeper, public <br />A chemist <br />A chiropractor <br />A chiropodist <br />TAXES ON LICENSES 23 <br />A claim adjuster <br />A collection agent or agency <br />A common crier <br />A commission merchant, including a tobacco warehouse <br />(but not a dealer in or buyer of leaf tobacco) <br />A consultant <br />A dentist <br />A doctor of medicine <br />An engraver <br />A homeopathist <br />An investment counselor <br />A land agent, rental agent <br />A landscape architect <br />A lumber measurer <br />A manufacturer's agent <br />A mercantile agent or agency <br />A merchandise broker <br />A metallurgist <br />A money lender, loan or mortgage company (other than <br />banks and building and loan associations) <br />A naturopathist <br />A neurologist <br />An oculist <br />An operator of analytical laboratory or engineering labora- <br />tory <br />An optometrist or optician <br />An orthodontist <br />An osteopath <br />A patent attorney or patent agency <br />A physician <br />A physiotherapist <br />A psychologist <br />A professional engineer <br />A public relations counselor <br />A piano tuner <br />A public stenographer <br />A furnisher of publicity service booking agent, concert <br />manager <br />A real estate appraiser or evaluator for others for compen- <br />sation <br />A real estate broker and salesman <br />A recorder of proceedings in any court, commission or other <br />organization <br />Research lab <br />