(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS SERVICE. Any service rendered for compensation to any business, trade, occupation or governmental agency, unless the service is specifically provided for under another section of this subchapter.
PERSONAL SERVICE. Any service rendered for compensation either upon or for persons, animals or personal effects, unless the service is specifically provided for under another section of this subchapter.
REPAIR SERVICE. The repairing, renovating, cleaning or servicing of some article or item of personal property for compensation, unless the service is specifically provided for under another section of this subchapter.
(B) Taxes imposed. The local license taxes imposed on a person engaged in a repair, personal or business service or any other business or occupation not specifically listed or excepted from VA Code, § 58.1-3706, is $0.13 per $100.00 of gross receipts, but not less than $30.00.
(C) Enumeration of repair, personal, business or other services.
(1) Those deemed to be rendering a repair, personal or business service or other service as provided in division (B) of this section include but are not limited to the following:
(a) Advertising agencies, services and representatives;
(b) Airports;
(c) Ambulance services;
(d) Amusements and recreation services (all types);
(e) Animal hospitals, grooming services, kennels or stables;
(f) Auctioneers;
(g) Auditoriums;
(h) Automobile driving schools;
(i) Barber shops, beauty parlors and hairdressing establishments, schools and services;
(j) Bid or building reporting service;
(k) Billiard or pool establishments or parlors;
(l) Blacksmith or wheelwright;
(m) Bondsperson;
(n) Booking agents or concert managers;
(o) Bottle exchanges;
(p) Bowling alleys;
(q) Brokers and commission merchants, other than real estate or financial brokers;
(r) Business research and consulting services;
(s) Chartered clubs;
(t) Childcare attendants or schools;
(u) Collection agents or agencies;
(v) Commercial photography, art and graphics;
(w) Commercial sports;
(x) Dancehalls (maximum license tax, $600.00), studios and schools;
(y) Data processing, computer and systems development services;
(z) Developing or enlarging photographs;
(aa) Detective agency and protective services;
(bb) Drafting services;
(cc) Engraver;
(dd) Erecting, installing, removing or storing awnings;
(ee) Extermination services;
(ff) Freight traffic bureaus;
(gg) Fumigating or disinfecting;
(hh) Funeral services and crematories;
(ii) Golf courses, driving ranges and miniature golf courses;
(jj) Hauling of sand, gravel or dirt;
(kk) Hotels, motels, tourist courts, boardinghouses and rooming houses, trailer parks and campsites;
(ll) House cleaning services;
(mm) Impounding lots;
(nn) Information bureaus;
(oo) Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like;
(pp) Interior decorating;
(qq) Janitorial services;
(rr) Laundry cleaning and garment services including laundries, dry cleaners, line supply, diaper service, coin-operated laundries and carpet and upholstery cleaning;
(ss) Mailing, messenger and cor- respondent services;
(tt) Marinas and boat landings;
(uu) Movie theaters and drive-in theaters;
(vv) Nickel-plating, chromizing and electroplating;
(ww) Nurses and physicians registries;
(xx) Nursing and personal care facilities, including nursing homes, convalescent homes, homes for the retarded, old age homes and rest homes;
(yy) Packing, crating, shipping, hauling or moving goods or chattels for others;
(zz) Parcel delivery services;
(aaa) Parking lots, public garages and valet parking;
(bbb) Pawnbrokers;
(ccc) Personnel supply services, labor agents and employment bureaus;
(ddd) Photographers and photographic services;
(eee) Piano tuning;
(fff) Picture framing and gilding;
(ggg) Porter services;
(hhh) Press clipping services;
(iii) Private hospitals;
(jjj) Promotional agents or agencies;
(kkk) Public relations services;
(lll) Realty multiple listing services;
(mmm) Renting or leasing any items of tangible personal property;
(nnn) Reproduction services;
(ooo) Secretarial services;
(ppp) Septic tank cleaning;
(qqq) Shoe repair, shoeshine and hat repair shops;
(rrr) Sign painting;
(sss) Speculative builders;
(ttt) Storage, all types;
(uuu) Subdividers and developers;
(vvv) Swimming pool maintenance and management;
(www) Tabulation services;
(xxx) Taxidermist;
(yyy) Telephone answering services
(zzz) Theaters;
(aaaa) Theatrical performers, bands and orchestras;
(bbbb) Towing services;
(cccc) Transportation services, including buses and taxis;
(dddd) Travel bureaus;
(eeee) Tree surgeons, trimmers and removal services;
(ffff) Turkish, Roman or other like baths or parlors;
(gggg) Wake-up services; and
(hhhh) Washing, cleaning or polishing automobiles.
(2) Any person buying or selling any kind of goods, wares or merchandise for another is a commission merchant and the profession is classified as a business service.
(1997 Code, § 18-76) (Ord. passed 5-31-1983)