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Taxes on Licenses
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<br />AN ORDINANCE for Imposing and Collecting Taxes on
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<br />Licenses and Taxes for the Exercise of Certain Priv-
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<br />ileges within the City of Charlottesville for Twelve
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<br />Months, Commencing the First Day of May, 1914,
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<br />and Ending the Thirtieth Day of April, 1915.
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<br />Be It Ordained by the Common Council of the City of
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<br />Charlottesville, That There Shall Be an Annual License
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<br />Tax Assessed and Paid by All Persons, Firms or Corpora-
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<br />tions Engaged in the Different Occupations, Professions
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<br />or Business Named in This Ordinance and Enumerated
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<br />below, for the Year Beginning the 1st Day of May, 1914,
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<br />and Ending the 30th Day of April, 1915.
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<br />1, Advertising Distributors.
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<br />Every person engaged in distributing advertisements for
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<br />other parties than citizens of Charlottesville, shall be known as
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<br />advertising distributors, and shall pay an annual license tax of
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<br />twenty dollars ($20). By advertising distributors, it is in-
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<br />tended to designate any person who distributes in the City of
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<br />Charlottesville, almanacs, pamphlets, or samples of medicine
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<br />on the streets or from house to house of said city. No pro
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<br />rata.
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<br />2. Agents—Book.
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<br />On every agent for sale of books, maps, pictures, periodicals,
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<br />printed pamphlets, or canvassers for the same, other than re-
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<br />ligious works, ten dollars ($10). No pro rata. Not transfer-
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<br />able.
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<br />3. Agents—Collection or Claim.
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<br />On every person or firm acting as collecting claim agents,
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<br />other than those who lay a license as attorneys at law, the tax
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<br />shall be ten dollars ($10).
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<br />4. Agents for Foreign Agricultural Implements.
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<br />On every person or firm acting as agents or selling foreign
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<br />agricultural implements, carriages, coaches and wagons, and all
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<br />machinery, one hundred dollars ($100), and the Commissioner
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<br />of Revenue may issue such license for the unexpired portion
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<br />of the year at a ratable portion of the tax ; provided the same
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<br />shall not be less than twenty-five dollars ($25).
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<br />41/2. Agents—Fruit Trees, etc.
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<br />On agents selling fruit trees, etc., the license tax shall be ten
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<br />dollars ($10). No pro rata.
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<br />5. Agents—Labor.
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<br />On every labor agent in this city engaged in hiring labor,
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<br />twenty-five dollars ($25) .
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<br />6. Agents—Musical Instruments.
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<br />Oil every person acting as agent for selling pianos, melodians.
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<br />parlor organs or other musical instruments, thirty-five dollars
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<br />($35).
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<br />7. Agents—Non-Resident Fertilizing Oompanies.
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<br />Every person acting as agent for the sale in this city of fer-
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<br />tilizers manufactured by non esident fertilizing companies,
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<br />whether selling on commission o for other consideration, shall
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<br />pay a specific license tax of twen -five dollars ($25) per an-
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<br />num for each company represented.
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<br />8. Agents—Real Estate or Land.
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<br />The license tax on real estate or land agents to do business
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<br />in this city shall be fifty dollars ($50) and an additional tax of
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<br />one-tenth of one per cent of gross amount of sales; said addi-
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<br />tional tax shall be paid quarterly, and every person, firm or
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<br />corporation doing business under this section is hereby required
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<br />to make a detailed written report under oath to the Commis-
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<br />sioner of Revenue of the amount of sales on the first clay of
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<br />August, November, February and May of each year for the
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<br />three months preceding and pay the amount due on the dates
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<br />mentioned and failure to do so shall be construed as doing busi-
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<br />ness without a to and shall be fined not less than $2.50 not
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<br />more than $5 , or each day in default.
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<br />9. Agents— Renting Houses.
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<br />On every license to any person renting houses, farms, or
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<br />other real estate for compensation or profit the tax shall be
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<br />twenty-five dollars ($25) .
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<br />10. Agents—Sewing Machine.
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<br />On every license to a person or firm, other than a regular li-
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<br />censed merchant or sewing machine agent, as provided in § 135
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<br />of the Tax haws of Virginia, to sell or offer to sell or rent sew-
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<br />ing machines and accessories, the tax shall be twenty-five dol-
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<br />lars ($25).
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<br />It shall be the duty of the Commissioner of the Revenue to
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<br />require of any person or firm selling or offering to sell sewing
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<br />machines and accessories that the agent's certificate granted by
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<br />the Auditor of the State, as provided for in § 135 of the Tax
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<br />Laws of Virginia, shall be produced for his inspection.
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<br />11. Attorneys, Physicians, Dentists, Architects, Civil
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<br />Engineers, Surveyors, Opticians, Occulists, Veter-
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<br />inary Surgeons, and Conveyancers.
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<br />The specific license tax on every resident or non-resident
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<br />attorney-at-law, physician, dentist, architect, civil engineer, sur-
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<br />veyor, optician, occulist and veterinary surgeon, having an office
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<br />or carrying on business in this city shall be tweny-five dollars
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<br />($25) . All persons who for compensation shall furnish plans
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<br />and specifications for the erection or improvement of buildings
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<br />shall be deemed architects, and all persons who examine or
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<br />measure the eyes for the purpose of fitting optical glasses to
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<br />them shall be deemed opticians, within the meaning of this sec-
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<br />tion. No such license shall be issued for less than twenty-five
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<br />dollars ($25) . No pro rata.
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<br />Any person required to pay a license under this section hav-
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<br />ing practiced less than five years the tax shall be $15. No pro
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<br />rata.
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<br />The specific license tax on every resident or non-resident con-
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<br />veyancer having an office or carrying on business in this city
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<br />shall be twenty-five dollars ($25).
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<br />All persons other than duly licensed attorneys -at -law, who,
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<br />for compensation or reward, shall prepare deeds, contracts, wills
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<br />or other writings, shall be deemed conveyancers.
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<br />No license shall be issued to conveyancers for less than
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<br />twenty-five dollars ($25). No pro rata.
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<br />12. Auctioneers—General.
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<br />On every general auctioneer, forty dollars ($40), whether he
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<br />receives any compensation for his service or not. Under this
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<br />license a person may sell any goods, wares, merchandise, or
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<br />other things, except real estate, horses and cattle, for the sale
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<br />of which, by an auctioneer, a further license is elsewhere re-
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<br />quired.
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<br />13. Auctioneers—Real Estate.
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<br />On every real estate auctioneer the tax shall be forty dollars
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<br />($40), whether he receives compensation or not. This license
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<br />covers only the right to sell real estate at auction, and applies to
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<br />all sales of real estate except those made under a decree of court.
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<br />14. Auction Sales.
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<br />Every person or firm who shall bring into this city from any
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<br />place beyond its limits a stock of goods of any kind and remain
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<br />here temporarily selling the same, at wholesale or retail and
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<br />either at public auction or privately, shall pay therefor a specific
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<br />license tax of five hundred dollars ($500). Not transferable.
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<br />No pro rata.
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<br />15. Baby Racks and Other Games.
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<br />Every person conducting a baby rack, knife rack, or like
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<br />game of chance not prohibited by law, shall pay on each game
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<br />a specific license tax of ten dollars ($10) per month, or thirty
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<br />dollars ($30) per annum. Not transferable.
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<br />18. Bagatelle.
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<br />On every license permitting a bagatelle table to be kept in
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<br />this city, whether a charge is made for playing or not, where
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<br />the public is invited, the tax shall be twenty-five dollars ($25)
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<br />on each table.
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<br />17. Bakers.
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<br />Each person or firm conducting the business of baking shall
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<br />pay a specific license tax of $25 per annum Not transferable.
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<br />No pro rata.
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<br />18. Barbers.
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<br />On every license to a barber the tax shall be $5.00 for each
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<br />chair in excess of one.
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<br />19. Bill Posters.
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<br />Each bill poster shall pay a license tax of twenty dollars
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<br />($20) for one year. All persons who post notices, bills and
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