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§ 16A-91 CHARLOTTESVILLE CITY CODE § 16A-93 <br />Sec. 16A-91. Redemption stores of premium stamp suppliers <br />Every person operating within the city a store, warehouse <br />or other establishment from which any goods, merchandise and <br />commodities may be redeemed or claimed upon the production <br />or delivery of trading stamps shall be classified as a retail <br />merchant and shall pay a tax at the same rate or rates as a <br />retail merchant upon the value of all such goods, merchandise <br />and commodities so redeemed and claimed during the next pre- <br />ceding license tax year. • <br />For the first year of payment of any such tax the person <br />applying for the license shall make an estimate of the goods, <br />merchandise and commodities expected to be so redeemed or <br />claimed through such store, warehouse or other establishment <br />and shall make an advance payment of tax upon such estimate. <br />Within thirty days after the end of the first year such person <br />shall furnish the commissioner of revenue a complete report <br />of the value of such goods, merchandise and commodities so <br />redeemed or claimed during such taxable year and the com- <br />missioner of revenue shall thereupon make proper adjustment <br />to the exact 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. (4-7-69, § 68.) <br />Sec. 16A-92. Repairs. <br />Each person conducting the business of repairing automo- <br />biles, bicycles, motorcycles, refrigerators, radios, washing ma- <br />chines or any other equipment or appliances, shall pay a li- <br />cense tax based on the gross receipts of such persons the <br />amount of such tax to be the same as a retail merchant would <br />pay if sales equal the gross receipts of such repairman. How- <br />ever, if a retail merchant's license is already required the <br />gross receipts from this occupation may be included in the <br />retail merchant's license. (4-7-69, § 69.) • <br />Sec. 16A-93. Restaurants. <br />Any person who shall cook, or otherwise furnish for com- <br />pensation, diet or refreshments of any kind, for casual visitors <br />at his home or place of business, for consumption therein or <br />thereat any person who shall sell soft drinks from a soda <br />238.36 <br />Supp. # 12, 8-69 <br />0 <br />