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The code of the city of Charlottesville, Virginia :

the charter as amended and the general ordinances of the city enacted as a whole June 6th, 1932, in effect July 15th, 1932
  
  

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Sec. 19. License taxes.
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Sec. 19. License taxes.

License taxes may be imposed by ordinance on businesses,


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trades, professions, and callings and upon the persons, firms, associations
and corporations, engaged therein and the agent thereof,
except in cases where taxation by the localities shall be prohibited
by the general law of the State, and nothing herein shall
be construed to repeal, or amend any general law with respect
to taxation.

And this right to require a license and impose a tax thereon
shall apply to all persons who use the streets of the city for delivery
wagons; provided, that the license tax paid by any merchant
to the city of Charlottesville shall, if the council consent, be
in lieu of any tax on a delivery wagon used by him in said city.

And said council may also grant or refuse license to owners or
keepers of wagons, drays, carts, hacks, and other wheeled vehicles
kept or employed in said town for hire or as carriers for
the public, may prescribe a schedule of charges for their services,
and may require the owners of such wagons, drays, carts, and so
forth, using them in the city, to take out a license therefor, and
require taxes to be paid thereon, and subject same to such other
regulations as they may deem proper.