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73. Private Entertainment. <br />On every license to keep a house of private entertainment, <br />the tax shall be ten dollars ($10), and on the excess of rental <br />value over two hundred dollars ($200) there shall be paid an <br />additional tax of five per centum. <br />This section shall be construed to apply to all keepers of <br />what is known as "boarding houses" accepting boarders or <br />lodgers for less than one week, as defined by the State License <br />Law governing houses of private entertainment. <br />74. Publishers. <br />On every person, firm or corporation publishing a city di- <br />rectory, book, pamphlet, fire alarm or telephone directory, the- <br />atrical program, display card, desk blotter, hotel register or any <br />other medium or device, other than regular newspaper or <br />periodicals entered at the Charlottesville postoffiice as second- <br />class matter, used or employed for advertising matter of any <br />kind other than that of the person, firm or corporation issuing <br />the same, a special license tax of fifty dollars ($50). <br />75. Railroad Tickets. <br />Every person buying or selling railroad tickets, other than <br />the duly authorized agent of some railroad company with a <br />depot in this city, shall pay a license tax of twenty dollars ($20) <br />per year or five dollars ($5) per month. <br />76. Restaurants. <br />See Eating Houses. <br />77. Retailers of Tobacco, Snuff, etc. <br />No person not a producer shall be allowed to sell by retail <br />tobacco, snuff, cigars or cigarettes, without having obtained a <br />specific license to do so. <br />The sum to be paid by retailers of tobacco, snuff, cigars or <br />cigarettes shall be for said privilege a specific tax of five dol- <br />lars ($5), which shall be assessed and collected as other as- <br />sessments upon license, but which shall not be in lieu of mer- <br />chants' license on purchases. <br />This section shall be construed to require of any person tak- <br />ing out this special license tax to sell tobacco, snuff, cigars or <br />cigarettes a merchants' license in addition thereto based on <br />amount of purchases. <br />78. Sample Merchants or Agents. <br />Any person selling to consumers by sample, card or repre- <br />sentation, or selling or taking orders for any article other than <br />from merchants or other persons dealing in the articles so sold, <br />shall pay a license tax of five dollars ($5) for each day he <br />barters or sells in this city. <br />79. Shooting (Gallery. <br />On every license to keep a shooting gallery, the tax shal. be <br />two dollars ($2) per day. <br />80. Shows, Circuses, etc. <br />On a circus, menagerie, tent show,. or other such like exhibi- <br />tion or performance, within the corporate limits of the city or <br />within one mile of the same, whether combined, or separate, <br />the license tax shall be seventy-five dollars ($75) for the first <br />performance or exhibition, and thitty-five dollars ($35) for <br />each additional performance or exhibition. <br />Oil a side show attached to or exhibiting with any circus, <br />menagerie, tent show or other such like exhibition or perform- <br />ance within the corporate limits of the city or within one mile <br />of the same, the license tax shall be twenty dollars ($20) for <br />each performance or exhibition. <br />81. Skating Rink. <br />On every license to the proprietor or occupier of a room <br />fitted up or used for roller skating purposes, the tax shall b(- <br />fifty <br />efifty dollars ($50), <br />82. Slot Machines. <br />On all slot machines not prohibited by law, there shall be a <br />tax of $2.50 per annum ; and the regulations applicable thereto <br />shall be the same as are applicable to, and provided for those <br />licensed under the State law. (See § 139 of the Tax Laws of <br />Virginia.) <br />83• Soda Fountains. <br />The specific license tax on every soda fountain shall be ten <br />dollars ($10) for one year or fractional part thereof. <br />1 <br />103 <br />84. Street Venders or Merchants. <br />On every person, whether manufacturer or not, selling upon <br />the street or other public places, inflated balloons, plaster fig- <br />ures, toys, jewelery and other small articles, the license tax shall <br />be from $1 to $10 per day in the discretion of the Commissioner <br />of Revenue and the Mayor, jointly. The Mayor shall, if he <br />deem it necessary, designate the place of sale. <br />85. Snack or Lunch Counters. <br />On every person conducting a snack or lunch counter, the <br />license tax shall be ten dollars ($10) per year. <br />86. Storing and Impounding. <br />On every license to a person or firm to keep, for compensa- <br />tion, any house, yard or lot for storage, or other impounding, <br />the tax shall be ten dollars ($10) on each house, yard or lot. <br />87. Telegraph Companies. <br />On every telegraph company, agent or officer thereof, the <br />tax shall be one hundred dollars ($100), for the privilege of <br />carrying on telegraph business between this and other points <br />in the State of Virginia. But if there be. more than one com- <br />pany doing business in the city, then the tax shall be sixty-five <br />dollars ($65) each for such privilege. <br />88. Telephone Companies. <br />On each telephone company the license tax shall be one per <br />cent on the gross receipts of such company. The gross re- <br />ceipts on which percentage is charged shall include all phone <br />service known as mutual, all revenues derived from long dis- <br />tance service, and all moneys derived from the use of the switch <br />board by local lines. <br />This license tax shall be assessable and payable in like man- <br />ner as that of that state. <br />89. Theatres and Public Rooms. <br />On every proprietor of a public or private building kept or <br />used exclusively for any theatrical or similar performance, <br />panorama or public exhibition, variety show or other entertain- <br />ment (whether any charge is made for admission thereto or <br />not), the license tax shall be one hundred dollars ($100) per <br />year. <br />9 0. Theatrioals. <br />On every theatrical performance or any performance similar <br />thereto, panorama or any public performance or exhibition of <br />any kind (except such as may be given in the Opera House) <br />there shall be paid five dollars ($5) for the first and three dol- <br />lars ($3) for each additional performance. <br />91. Typewriting Machines. <br />Any person or firm, other than a regular licensed merchant, <br />selling in this city, typewriting machines, shall pay a specific <br />license tax of twenty dollars ($20) for one year. No tro rata. <br />92. Undertakers. <br />An undertaker shall pay for the privilege of transacting such <br />business a special license tax of fifty dollars ($50). <br />93. Vehicles. <br />On every two -horse hack, phaeton, omnibus or drag used for <br />hire, ten dollars ($10). <br />On every one-horse buggy, phaeton, surrey, drag, used for <br />hire, five dollars ($5). <br />On every two -horse wagon or dray, with or without springs, <br />used for hire, twelve dollars ($12). <br />On every one-horse wagon, dray or cart, used for hire, six <br />dollars ($6). <br />On every automobile used for hire, twenty dollars ($20). <br />Any person desiring to surrender a license for a one-horse <br />vehicle and have issued therefor a license for a two -horse ve- <br />hicle, shall be entitled to a credit for the unexpired part of the <br />license surrendered. <br />Any person, non-resident, hauling goods, or letting his ve- <br />hicle or vehicles out for hire on the public streets of this city, <br />shall be held liable under this ordinance. <br />Every licensed carriage, hack, wagon or other vehicle, shall <br />have its license number plainly marked on metal or other ma- <br />terial and placed on the rear face of the rear axle thereof, or <br />other conspicuous place. <br />Such license number shall be supplied by the Commissioner <br />of Revenue. <br />