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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 />TAXES ON LICENSES 25
<br />70. Restaurants.
<br />Any person, firm or corporation who shall cook, or other-
<br />wise furnish for compensation, diet or refreshments of any
<br />kind, for casual visitors at his home or place of business, for
<br />consumption therein or thereat any person who shall sell soft
<br />drinks from a soda fountain shall be deemed to keep a restau-
<br />rant. On every license to keep a restaurant, the tax shall be
<br />calculated on the same basis as in the case of a retail merchant
<br />as provided in Section 54, above.
<br />Where any person, firm or corporation qualifies as a keeper
<br />of a restaurant under this section and as a retail merchant
<br />under Section 54 above, in the same place of business, the
<br />total sales shall be computed for the purpose of arriving at
<br />the tax.
<br />Every restaurant keeper shall keep accurate daily records
<br />of all sales, which records shall at all times be open to the
<br />inspection of the Commissioner of Revenue or the License In-
<br />spector.
<br />71. Schools.
<br />(a) On schools for the purpose of training bookkeepers,
<br />accountants, stenographers, typists, etc., the License Tax shall
<br />be $25.00 plus forty cents (400) on each $100.00 of the gross
<br />receipts over $2,000.00.
<br />(b) On schools for the purpose of training beauticians,
<br />manicurists, etc., the license tax shall be $25.00 plus forty
<br />cents (400) on each $100.00 of the gross receipts over
<br />$2,000.00.
<br />(c) On schools for the purpose of teaching dancing the
<br />License Tax shall be twenty-five dollars ($25.00) plus forty
<br />cents (400) on each $100.00 of the gross receipts over
<br />$2,000.00, provided however, that this tax shall not be levied
<br />on any school teaching dancing to persons under the age of
<br />nineteen (19) years when the greater percentage of gross
<br />receipts are derived from teaching such children.
<br />72. Shoemakers and Repairs.
<br />On every person, firm or corporation conducting a shop
<br />for the repair or manufacturing of shoes, boots, or similar
<br />articles, the license tax shall be ...............$25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be thirty cents
<br />(30�) on each $100.00 in addition thereto.
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