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