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HomeMy Public PortalAbout1938_05_23 1 3 • to receive such care and treatment: BE IT FURTHER RESOLVED, by the Mayor and Council of the said Town that it- is our unanimous opinion that the aforesaid gift of Mrs. W. C. Eustis to the people of the said town has been of inestimatable benefit to the Town by improving the 'health of its citi•zeis and particularly those who needed help . but were unable to secure the same without assistance. . II BE IT FURTHER RESOLVED, by the Mayor and Council of the Tof Leesburg , in Virginia , that the Recorder be and he is ',hereby authorized and instructed to •send a copy of this • Resolution to Mrs . W. C. Eustis. . On motion of Councilman Hourihane seconded by Councilman Taylor and unanimously carried the following Resolution was passed : • ' ' ' ' BE IT RESOLVED, 'by the Council of the Town of Leesburg , ice. Virginia , that the license rate for carnivals is hereby changed to seventy five ( 75) dollars per week. This change As herbby ' changed to take effect at the passage of this resolution until July 1 , 1938. • There being no further business , on motion duly made , seconded and carried , the Council adjourned. • , jr • iYO' RECORDER 1 • May 23 , 1936 • At a regular meeting of the Mayor and Town Council of the Town of Leesburg , in Virginia held in' the Council Chamber on Monday May 23 , 1936 , at 8 :00 P. M. , there were present ; Lucas D. Phillips , Mayor , Louis T . Titus , Recorder ; Roy M. Flippo , John T. Hourihane , L. C. Rollins , J. D. Taylor and Joseph H. Turley , Councilmen. The minutes of the regular meeting of May 9 , 1938 and the special meeting of May 17 , 1938 were read and - approved . Mr. Isaac C. Frye appeared and asked the council to restrict the closing hour of the restaurants in the town to 12 P.M. Saturday . The council advised Mr. Fry. that his request would be considered acid brought up at a future meeting. ,• On motion of Councilman Turley, seconded by Councilman Flippo and voted affirmatively upon by Councilmen Flippo., Hourihane , Rollins , Taylor and Turley , the following Resolution was passed ; • WHEREAS, the Finance •Committee presented a proposed budget • to the Council on •the 14th day of March , 1938 , for the fiscal year beginning July 1 , 1938 , and ending June 30 , 1939 , which said proposed budget is of record in the current record book of the Recorder of the Town , at page 119 ; and WHEREAS , the said proposed budget -was advertised by one mnsertion to the Loudoun-Times Mirror ; a newspaper published in the Town of Leesburg , in Virginia , on the day of March , 1938 , notifying the public that there would be a public hearing on the ' said proposed• budget on the 5th hay of 'April , 1938 ; and ' 'WHEREAS , the said public heaving on the said proposed budget was held on the 5th day of April , 1938 , and no objection thereto was made by any citizen or tax-payer of the said town : 1- 32 NOW, THEREFORE, BE IT RESOLVED , by the Council of the ' • Town of Leesburg, in Virginia , that- the said proposed budget , of record as aforesaid , for the. fiscal year beginning July 1 , 1938, and ending June 30 , 1939 , be and the same is hereby • approved . . • Upon motion of Councilman Hourihane , seconded by Councilman . Taylor and. voted affirmatively upon by Councilmen , Flippo , Hourihane , 1ollins , Taylor and Turley, the following Ordinance was II. adopted ; . WHEREAS , at a special meeting of the Council on the 5th . d day of April , 1938 , the Finance Committee introduced a proposed . tax and license Ordinance , which was read by the Eecorder and laid on the table ; and (WHEREAS , the Council passed a Resolution at the regular • . Meeting held on the 11th day of April , 1938 ,- authorizing the • publication of a notice in each of the two weekly newspapers published in the town of Leesburg , in Virginia , for the purpose . of informing the public that there would be a public hearing on the said proposed tax and license Ordinance at a special meeting on the 20th day of April , 1938 ; and • WHEREAS , the said notice of said public hearing t.o be held on the 20th day of April , 1938 , was published in. the said news- . • papers on the day of April , 1938 , and the said public hear- • • • ing was held thereon on the 20th day of Ap:•i1 ,1938 ; and • . - WHEREAS , at the special meeting held on the 20th day of April , 1938 for a hearing on the said Ordinance , the Council passed snother resolution authorizing the publication of the said Ordinance in One of the Aforesaid newspapers to inform the public that there would be another public hearing on the said ' Ordinance on the 17th day of May , 1938 ; and WHEREAS ,_ a second public hearing on the Said Ordinance • was held at a special .meeting of the Council of the! 17th day of May , 1938 ; and • - - • - \ • . WHEREAS , some changes were made in said proposed tax and license Ordinance at,Leach of the aforesaid publuc hearinks : . ____-----T- NOW THEEEFOn 7B`IT ORDAINED BY THE COUNCIL OF THE TOWN of Leesburg , in Virginia , that the following license tax be • and the same is hereby imposed on every person , firm, association ; or corporation engaged in a business , profession , occupation or • • • calling for which a license is required by the following provisions ; and the same shall be . levied and collected for the fiscal year , beginning July 1 , 19381, and ending June 30 , 1939 , and each year thereafter, viz : • 1. ATTORNEYIATILA,W. On every Attorney-at-Law the sum of i x"10.00.. . 2 . AUCTIONEERS. On every person , firm, association, corpor- ation engaging in the . business of Selling at Public Auction on his or its own account or on commission , or as, agents ; horses, mules , asses , cattle , sheep, goats , hogs , or other live stock, II merchandise , motor vehicles or other personal property the sum of $50.00. 3. AUCTIONEER. . On every auctioneer or common crier of sale the sum of $10.00. ; 4. AUTOMOBILES. On every person , firm , association •or corp- , oration selling automobiles', or vehicles on commision or otherwise the same license that is charged a merchant . • ' 5. AUTOMOBILES FOR HIRE. On every person, firm,association ' or corporation operating one or more automobiles for hire or carrying passengers for compendetion the sum of $10.00 for . each machine. e -133 6. AUTTOMOBILE TRUCK FOE HAULING GOODS, On every person , • firm, association or corporation having an automobile truck or trucks and engagedin hauling property , goods , wares or merchandise , and making a charge for same , the sum of $8.00: 7. BARBER. On-'every person ,• firm, association of corp- • oration doing business as a barber the sum of $5.00 for the first chair and $1.00• for each additional chair operated . ' 6. "BAUTY, AND HAIR DRESSING- PAiLOR. On every person , firm, association or corporation• opemating a beauty and/or hair dressing parlor the sum of $10.00. 9 . BEER AND WINE. On every person , firm, association , or corporation selling beer or wine , the following : • For each retail on-or-off premises beer or wine license the sum of $25:00. For etch wholesaler ' s beer license the sum of $35.00. For each wholesaler ' s wine license the sum of •$25.00. • • - ` '10. BLACKSI:`ITH . On every person , firm, association of • corporation engaged in blacksmith work the sum of $5.00. • 11. BOWLING 'ALLEY. On each Bowling Alley the sum of $$25.00 for the first alley and $5.00 for each additional alley. 12. BUS COMPANIES. - On every bus company operating in or through the Town of Leesburg and" having a stopping place or places the sum of $25:00. , • • 13. BUTCHER. 04 every person , firm , association or corporation engaged in the occupation or business of bgtchering live stock of any kind raised by -some other person , firm, ' association or corporation , or selling meat purchased or decured from some -other person , firm , association or corporation the sum of $25.00 , except -a licensed merchant. 14. CARNIVALS. On every person , firm, association , or , ` • , corporation exhibiting a carnival in the Town of Leesburg the sum of $25.00 per day , or $75.00 per week. • • • 15. CIRCUS. On every person , firm, association or corporation exhibiting a circus , menagerie or show or other - • exhibition of any kind , Whether exhibited under canvas or not , lvg�:�� the sum of $ 25.00 per day for the first four days or $100.00 per week ; seating capicity of 200 or less , the " sum of $15:00 per day for the first four days or $50.00 per week. 16. -CLEARING CLOTHES. On every person engaged in cleaning, pressing or dyeing clothes or garments for compensation and not • employing any help the sum of $2.00. On every person, firm, association or corporation engaged in cleaning , pressing or dyeing clothes or garments for compensation and employing one or more persons the sum of $10.00: • On every person , firm, association or corporation soliciting business for nonresident cleaners or pressers the• sum of $50.00 ' 17 . CONTRACTING BUSINESS. Every-person; firm, association or corporation doing any work on or in any building or structure , requiring the use of paint , stine , brick, mortar , wood , cement , structural steel or iron , sheet metal , metallic piping or other building material , ' or doing excavation or paving , either on public streets or on private property , requiring asphalt , brick stone or wood or any combination thereof or other building material , or doing any excavation or paving , either on public streets or on private property , requiring asphalt , brick , stone or wood or any combination thereof or other building material , in doing said work receives therefor either a specified sum or a percentage bf the cost of the work or a specified wage pr a percentage of the cost of the work , shall be deemed a contractor. Every contractor doingNo k the estimate ost which is ; 500.00 , or more , shall first secure a permit cfrom thf e b'. • 134 Auditor-Treasurer and shall pay for same before starting work or construction the folloaing• amounts : Work costing $ 500,00 to $ 1 ,000.00 $. 3.00 Work costing 1 ,000.00 to $ 5,000.00 " $ 10.00 Work costing $ 5 ,000.00 to $ 10;000.00' $ 15.00 • Work Costing $10 ,000.00 to $ 25 ,000.00 $ 25.00 Work costing $25 ,000.00 to $ 50;000.00 $ 50.00 Work costing $50,000100 to $100;000.00 $ 75.00 Work costing$100g000.00 or more , $100.00 II The above said payments shall be in lieu of all license Taxes. 18. CREAM STATIONS. en any person , firm, association or corporation operating a cream gathering and/or receiving station the sum of $ 10.00. _ . • 19 . DANCE. On every dance where a charge is made for admission or for card the sum of $5.00 for each such dance , except when such dance is held exclusively for charity. 20.ODEALE . Ii; HIDES AND FURS . On every person , firm, association or corporation dealing in hides and/or furs the sum of $15.00. • 21 . DELIVERY WAGON OR VEHICLE. On every person , firm, association or corporation ,. .except as pay a merchants license tax , operating a delivery wagon or_ motor vehicle , for the privelege of delivering , peddling 'Or "bartering anything , except the products of a farm or other property exempt from ,such tax • by law, the sum of $75.00 on each wagon of motor vehicle operated, except that this shall not apply to a wagon or truck .making delivery of merchandise to fill an order previously taken in writing or a licensed merchant making deliveries. DENTIST :. 22 . On every- dentist the sum of $10.00. • 23. SATING HOUSE`: RESTAURANT OR TEA ROOM; On every person , firm , association or corporation maintaining or operating an eating house , restaurant , or tea room the sum of $10.00 plus an additional tax at the rate of twenty cents ( 200) per one hundred ( $100.00)dollars on all purchases made during the next _preceding year. The word "PURCHASES" as herein used shall be construed not to include equipment or capital outlays . 24. ELECTRICIAN. On every electric or radio repairing • • service , other than merchants , the sum of 85.00. 252 ELECTRICITY. 0n every person , firm association or corporation engaged in -furnishing electricity for sale the sum of one-half of one percent• of gross receipts from all elecrticity sold within the town. 26. FURNITURE REPAIRING. On every person , firm, association or corporation engaged in repairing or refinishing furniture the sum of $5.00. 27 . GARAGE. On every person, firm, association or cor- poration operatine. for pay a place or garage for storage . or repair of automobiles the sum of $15.00 , except when the owner of such place or garage has a Merchant ' s' license. 28. GAS COMPANIES; On every person , firm.association or corporation engaged in furnishing natural or other gas for sale the sum of one-half of one percent of gross receipts from all sales within the town,. • • 29. GYPSIES AND STROLLING COMPANIES. On all gypsy or strolling companies the sum of $25.00. SS .) 1. 00 30: HOBBY HORSE MACHINE. On every person , firm, association or corporation operating a shooting gallery , hobbyhorse machine , merry-go-round or like machine for which persons are chbrged for riding the sum of $50.00 per week. . . 31. HOTEL. On every hotel the sum of $25.00. 32 . ICE DEALERS. On every person, firm, association or corporation engaged in manufacturing , selling and delivering ice the sum of $15.00. 33: ICE DEALERS. On every person , firm, association or corporation en£aged in selling ' ann: delivering ice the sum of $10.00: • 34 . JUNE DEALER, On every junk dealer collecting rags , iron , paper , etc . , the sum of $50.00: • 35: LAUNDRY.. On every person , firm, associatio , or corporation operating a hand or steam laundry the sum of $15.00; and on every agent soliciting or collecting business for hand or steam laundry operated out of said town the sum of $50.00-, but ,no person , firm, association or corporation paying a tax under paragraph 16 of this Ordinance .shall be required to pay the license tax imposed by this paragraph. 36. MANUFACTURING BEVERAGES. On every person , firm, association or corporation manufacturing or bottling -carbonated beverages the sum of $75.00. 37/ MEDICINE .SHOWS. On every pwrson , firm, association or corporation exhibiting a medicine or similar show the sum of $25.00 per -day or $75.00 per week. • 38: MERCHANT TAILOR. On every merchant tailor or one who buys goods to • be made up .for other persons the sum of 45.00. 39 . MERCHANT (Retail) . On every person , firm, association "or ' corporation engaged in the business • of a merchant whose sales • • throughout the next preceeding calender year did not exceed one thousand dollars , the sum of $10.00; when such sales exceeded one thousand dollars -and did not exceed two thousand dollars , the sum of $15.00 ; when such sales exceeded two thousand dollars , the sum of $15,00 on the first two thousand dollars and seven cents on every one lbhndred dollars upon all in excess of two • thousand dollars: - • the report of • The amount of sales shall be taken from/the Commissioner of Revenue for Loudoun County showing sales durine the next preceeding calender year , from Januaryl , to -December 31 , inclusive . For the purpose of ascertaining the tax to be paid by a • retail merchant- beginning business , he shall estimate the sales which he will make between the date of the issue of this license and the thirty-first-of December .following , including an estimate of the sales of goods , wares and merchandise offered ' for sale. Every under-estimate shall be subject to correction by the Auditor-Treasurer for the Town of Leesburg , whose duty it shall be to assess such retail merchant with such additional • taxes as may be found to be due after the close of. the license year on the: basis of actual sales. 4O. • MER CHANT ( Wholesale ) . On every person . firm, association or corporation engaged in the business of a wholesale merchant the following amounts : - • • If the amount of purchases throughout the next preceeding calender year did not exceed ten thousand dollars , the amount shall be $25.00; when such purchases exceed ten thousand dollars , the amount shall be $25.00 on the first ten thousand • • dollars , and seven cents on every one hundred dollars upon all in excess of ten thousand dollars. The term "Wholesale Merchant" 136: as used in this section means every merchant who sells to other persons for resale only. 41. MINSTREL AND VAUDEVILLE SHOWS: On every minstrel show or other similar performance , escept local talent ministrel shows for charitable or educational purposes , the sum of $15.00 per 'day. 42 . MONUMENT OR MARBLE YARD. On every person, firm; association or corporation maintaining or operating a monument or marble yard or place of business the sum of $10.00: 43. MOVING PICTURES. On every person , firm association or corporation engaged in the Moving Picture Business the sum of $100.00. This license shall include theatrical performances , when shown in connection 'with moving pictures. 44. MUSICAL MACHINES. On every musical or similar machine operated for profit the sum of $5.00. 45. OOOULIST. On every occulist , optician , chiropractor . or osteopath the sum of $10.00: 46;-- FAWN BROKER. Every person, firm, association or corporation engaged in the business of pawn broker the surf of • $50.00. 47. PEDDLER. On every peddler of any article ,, except articles raised by himsflf, the sum of $10.00 per day. 48. PHOTOGRAPHER. On every person , firm, assthciation or corporatiom engaged in the business of photographer or acting as a photographer agent or canvasser the sum of 85.00. 49 . PIN BALL & SLOT MACHINE.. On every person , firm, 2° oc • association or corporation operating a pin abil or slot machine the sum of $10.00 for each machine . 50. PLUMBER OR TINNER , On every person , firm, association or corporation engaged in plumbing or tinning the sum of $10.00. 51. POOL ROOM. On every person, firm, association or . corporation maintaining a pool room the sum of $50.00. 52 . PRINTING BUSINESS. On every person , firm, association or corporation engages in the printing business the sum of $5;00; 53. REAL ESTATE BROKER . ' On every person, firm, association or corporation engaged in the business of a real estate broker the sum of $10.00. . 54. RECREATION CENTER ; On every person , firm, association or corporation maintaining a recreation center or similar establishment where roller skating , boxing , wrestling matches , hockey games , or other athletic contests or exhibitions are permitted or conducted the sum of $25.00. 55. SEWING MACHINE AGENT; On every sewing machine agent the sum of $5.00. 56 . SHOEMAKER OE SHO&REPAIRER. On every shoemaker or shoe repairing establishment the sum of $10.00 ; for buyimg and 'selling articles in addition to making or repairing shoes the sum of $15.00. 57 . TELEGRAPH COMPANIES, On every person , firm, association or corporation owning or operating any telegraph • line , or having an office within the said town , the sum of $10.00 . 58; TELEPHONE COMPANIES. On every person , firm, association or corporation owning or operating any telephone liner or having an office within the said town , the sum of $50.00: • 137 • 59 ; TOBACCO. On every dealer in tobacco the sum of $5.00. 60. UNDERTAKER OR EMBALMER . On every person firm , association or corporation engaged in the business of undertaker . or' embalmer the sum of $20.00. 61. WATCH REPAIRER. On every watch repairer the sum of $5.00 except when such watch repairer has a merchant' s license. 62: WHEELWRIGHT SHOP. On every person, firm,. association or corporation conducting a wheelwright shop the sum of $5.00. ' 63. BUSINESS NOT SPECIFIED. On every person firm, association or corporation engaged in a business not specifiedlly - enumerated in the foregitng sections and subject to a license 'tax under the laws of the State. of Virginia , there shall be assessed by the Auditor-Treasurer the same license tax as is assessed by the, State. 64: ' REFUSE TO ISSUE A LICENSE. The Auditor-Treasurer may refuse to i3sue to any person, firm, .association or corporation a license , and. may revoke or. annul any license hereafter granted , for any just cause , subject to the approval of the Council. • 65. Every license granted under this Ordinance shall be - - the same as defined by the General Revenue Laws of the State of Virginia , and such license shall confer the same priveleges and shall be subject to the same conditions and limitations as ' provided in the said Revenue Laws , as applicable to similar licenses in the State of Virginia. , 66'. To ascertain the amount of sales by each person , firm, association or corporation required to have a license under any provision of this Ordinance , but which is not required to make .a peport ,to the Commissioner of Revenue of Loudoun County , Virginia , for the purpose of a State or County License, shall be required to make a written report , undervoath , to the Auditor- - - 'Treasurer of the Town showing the amount of goods , wares , • ' • merchandise „property ; electricity , gas or other property actually sold during the next preceding calender year from January 1 , to December 31 , inclusive , as agent , and the various : kinds of business in which the .merchant , person , firm, association or corporation is engaged . The forms for the -report required shall be prepared and furnished by the said Auditor-Treasurer, upon request , to the person, firm, association , or corporation required to file same , The first report required by this paragraph shall be made -on or before June 15, 1938 , and the report for each year thereafter shall be. made by April 1 . Every merchant , person , or agent or official of any firm, association or corporation whose duty it is to file said report , but who shall fail to file same , shall be guilty -of a misdeameanor and upon conviction shall be punished by the same penalty as is . herein after imposed uponsuch persons for failure to obtain a license within 30 days after the date for obtaining the same. 67 . BE IT FURTHER ORDAINED, by ,the said Council of the Town ofLeesburg , in Virginia , that if any person , firm, association , or • corporation shall continue or start business , employment or engage in a calling or profession, after the expiration of a license previously issued , without obtaining a new license , such person , firm, association or corporation shall , if such failure to obtain a new license be continued for more than 15 days , be subject to a penalty of 10 per cent of the amount of -the license tax which was due and payable at the beginning of the period when such tax should have been pdd , in addition to the license tax imposed by .this Ordinance , and such penalty __ shall be assessed along with the license tax and shall become a part of the license tax, but such penalty shall in no case be less than $2.00; and it shall be unlawful , and constitute a " 138 - misdemeanor for any person-, firm, association or corporation to engage in or offer to engage in any business , occupation or " profession for which a license is required as hereinbefore specified after the expiration of 30 days from the date such license shall be due amd payable ; and any such person, firm, association or " corporation violating any prevision of this Ordinance or other tax Ordinance shall be fined not. less than one dollar -nor- more-than fifty-dollars for each day ' s offense , and in default of the payment of such fine and costs incidental thereto , such person, or agent , official or employee :of such firm, association or corporation may be sentenced to confinement in the jail of Loudoun County , Virginia , in the manner and for the purpose prescribed' by the" law " of -Virginia--for"the failure to pay a" fine. BE IT FURTHER ORDAINED, by the' said Council of the Town of Leesburg, in Virginia, that the" following tax be and 'the same is hereby imposed on personal property, real estate and bank 'stock' for -the fiscal year beginning -July 1 , 1938 , and ending June 30 , 1939 , and each year thereafter, viz.: Personal Property Tax . . . 85/ per $100.00 on the assessed value. Real Estate Tax . 851 per $100.00 on the assessed value. - Bank Stock Tax- . 801 per $100.00 on the assessed value. " BE IT FURTHER ORDAINED, by the said Council of the Town Leesburg , in Virginia , that the Auditor-Treasurer be and he is hereby ' authorized , instructed and directed to collect all taxes and license taxes and he shall issue no licenses until said . license taxes are -paid , and ill license taxes shall become due " and payable on or before the 1st day of July of each year or before engaging in a business , occupation , calling, or profession , for which same is required , and each license shall - state the amount eased to such person , firm, association or corporation and the business or privelege to be exercised there- under and the period for which - same is issued. .but no license tax shall be prorated. BE IT -FURTHER ,ORDAINED, by the said Council of the Town of Leesburg , in Virginia , that the Auditor-Treasurer be and he " " is- hereby charged with the- duty of seeing that no person, firm, association - or corporation engages in a business ,occupation, calling or profession for which a license -is required without first obtaining a license and when he shall discover any person firm;" association , or corporation is violating any provision _ of 'this Ordinance by failure to obtain a license , . or discover that any person , firm, association , or corporation has- failed to make the report to him as hereinbefore required for the parpose of obtaining a license , it shall be his duty to make " complaint to the- Mayor at once in regard to such violation , and the Mayor ' shallissue a warrant against such offender, who shall be tried" and , if found guilty , subjected to the penalty or penalties prescribed by this Ordinance . BE IT FURTHER ORDAINED , by the said Council of the Town of Leesburg , in Virginia , that all Ordinances and Resolutions - in conflict with this Ordinance or any provisions or provision thereof be and the same are hereby repealed. . There being no further business , on motion duly made , seconded and carried , the council adjourned.A����,����a 1�� ^ O* .T if " Ccs` " RECORDER