Sec. 16A-90. Professional occupations.
Every person conducting or engaging in any of the following
professional occupations in this city shall pay for the privilege an
annual license tax of twenty-five dollars and where the gross
receipts, fees or commissions during the preceding calendar year
exceeded two thousand five hundred dollars the license tax shall
be seventy-five cents on each one hundred dollars in addition
thereto.
Real estate salesmen shall be considered members of the respective
real estate firms. The gross receipts, fees or commissions
of any firm may for the purpose of this section be divided
among the members or associates of said firm or corporation
to secure a license hereunder.
The commissioner of revenue shall not issue a license to any
person until such person shall produce a license issued by the
Virginia Real Estate Commission showing that such person, firm
or salesman has duly qualified to do business in the state.
It shall be the duty of such person who obtains a license to act
as a real estate agent to report in writing to the commissioner of
revenue, the name of each person advertised, employed or in any
way connected with such person as a salesman.
A single license may be issued for two or more of the following
occupations:
Public accountant.
Advertising agent or firm.
Architect.
Assayer.
Attorney-at-law.
Auditing company or firm.
Bondsman.
Bookkeeper, public.
Chemist.
Chiropractor.
Chiropodist.
Claim adjuster.
Collection agent or agency.
Common crier.
Commission merchant, including a tobacco warehouse, but
not a dealer in or buyer of leaf tobacco.
Consultant.
Dentist.
Doctor of medicine.
Engraver.
Homeopathist.
Land agent, rental agent.
Landscape architect.
Lumber measurer.
Manufacturer's agent.
Mercantile agent or agency.
Merchandise broker.
Metallurgist.
Money lender, loan or mortgage company, other than banks
and building and loan associations.
Naturopathist.
Neurologist.
Oculist.
Operator of analytical laboratory or engineering laboratory.
Optometrist or optician.
Orthodontist.
Osteopath.
Patent attorney or patent agency.
Physician.
Physiotherapist.
Psychologist.
Professional engineer.
Public relations counselor.
Piano tuner.
Public stenographer.
Furnisher of publicity service booking agent, concert manager.
Real estate appraiser or evaluator for others for compensation.
Real estate broker and salesman.
Recorder of proceedings in any court, commission or other
organization.
Research lab.
Surveyor.
Taxidermist.
Sales agent or agency.
Veterinarian.
Other professional occupations. (4-7-69, § 67; 7-6-70.)
