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CITY OF CHARLOTTESVILLE
<br />ians, trustees, and other fiduciaries while acting in a fiduciary
<br />capacity.
<br />11. Automobile Washing and Polishing.
<br />Every person, firm or corporation engaged .in the business
<br />of washing, polishing, cleaning, oiling and/or greasing auto-
<br />mobiles, busses; trucks, trailers or auto wagons, when such
<br />business is not conducted in connection with another licensed
<br />business shall be deemed a retail merchant and pay the same
<br />license tax provided in Section 54.
<br />12. Bakers—Retail and Home.
<br />Every person, firm or corporation who shall conduct a bak-
<br />ery or manufacturing confectionery, selling the majority of
<br />the products thereof at retail :and persons who bake at home
<br />and sell their products for resale shall pay a license tax of
<br />.. $25.00, and where the amount of gross receipts ex-
<br />ceed $2,000.00 the tax shall be 22c on each $100.00 in addition
<br />thereto.
<br />13. Barbers, Beauty Shops, etc.
<br />Every person, firm or corporation operating as a barber
<br />shop, beauty shop, manicurist, masseur, Turkish, Roman or
<br />other like bath or parlor or Health Studio including bath serv-
<br />ices, physical culture or reducing salon in this City shall pay
<br />a license tax of twenty-five dollars ($25.00), and where the
<br />gross receipts exceed $2,000.00, the tax shall be twenty-five
<br />cents ($0.25) on each $100.00 in addition thereto.
<br />14. Billboards and Wall Signs.
<br />(a) Every person, firm or corporation engaged in the busi-
<br />ness of billboard painting or wall signs or the rental of space
<br />for such business shall pav for the privilege $40.00 and in ad-
<br />dition $2.00 for each such billboard or wall sign in excess of 20.
<br />(b) Every person, firm or corporation, excluding firms or
<br />corporations holding a franchise from. the City of Charlottes-
<br />ville, engaged in the business of selling advertising space in-
<br />side their buildings shall pay for the privilege an annual li-
<br />cense tax of $25.00 and where the gross receipts exceed $2,-
<br />000.00 the tax shall be $0.25 on each $100.00 in addition there-
<br />to.
<br />TAXES ON LICENSES
<br />15. Billiards or Pool.
<br />On each license to operate billiard or pool parlors the tax
<br />shall be twenty dollars ($20.00) for each table used in the
<br />business. License may be issued quarterly.
<br />16. Bootblacks.
<br />For each chair or stand accommodating not more than one
<br />person the license shall be $2 and when a bench is used the li-
<br />cense shall be $2 for each pair of footrests, for year or any
<br />part of year.
<br />17. Bottling Works.
<br />On each and every person, firm or corporation, doing a bot-
<br />tling business in the City of soda water, pop, gingerale, sarsa-
<br />parilla, aerated water, fruit or vegetable juices whether made
<br />with plain water or with aerated or carbonated water, when
<br />the output of the plant is 100 cases or less per day the license
<br />tax shall be seventy-five dollars ($75), and when the output of
<br />the said plant is in excess of 100 cases per day, in addition to
<br />such sum of seventy-five dollars ($75) thirty-five dollars ($35)
<br />for each additional 100 cases of output or fraction thereof. The
<br />output of such plant shall be considered the average daily out-
<br />put of said plant, counting working days only, for the preced-
<br />ing calendar year. In the case of new plants the output shall
<br />be estimated and any underestimate shall be subject to correc-
<br />tion at the end of the year.
<br />18. Brokers, in Stocks, Bonds, Bills and Options or Futures.
<br />Every person, firm or corporation conducting the business
<br />of stock, bond, note or bill broker or engaged in the business of
<br />receiving orders to buy or sell cotton, grain provisions or other
<br />commodities shall be deemed to be a broker dealing in options
<br />or futures and shall pay a license tax of................$25.00, and if
<br />the gross amount of gross fees and commissions exceeds $2,-
<br />000.00 the tax shall be 50c on each $100.00 in addition thereto.
<br />19. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending
<br />only to stockholders, and confining its business solely to the
<br />City and County in which organized and counties and cities im-
<br />mediately contiguous thereto, $50.00.
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