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73. Private Entertainment. <br /> <br />On every license to keep a house of private entertainment, <br /> <br />the tax shall be ten dollars ($10), and on the excess of rental <br /> <br />value over two hundred dollars ($200) there shall be paid an <br /> <br />additional tax of five per centum. <br /> <br />This section shall be construed to apply to all keepers of <br /> <br />what is known as "boarding houses" accepting boarders or <br /> <br />lodgers for less than one week, as defined by the State License <br /> <br />Law governing houses of private entertainment. <br /> <br />74. Publishers. <br /> <br />On every person, firm or corporation publishing a city di- <br /> <br />rectory, book, pamphlet, fire alarm or telephone directory, the- <br /> <br />atrical program, display card, desk blotter, hotel register or any <br /> <br />other medium or device, other than regular newspaper or <br /> <br />periodicals entered at the Charlottesville postoffiice as second- <br /> <br />class matter, used or employed for advertising matter of any <br /> <br />kind other than that of the person, firm or corporation issuing <br /> <br />the same, a special license tax of fifty dollars ($50). <br /> <br />75. Railroad Tickets. <br /> <br />Every person buying or selling railroad tickets, other than <br /> <br />the duly authorized agent of some railroad company with a <br /> <br />depot in this city, shall pay a license tax of twenty dollars ($20) <br /> <br />per year or five dollars ($5) per month. <br /> <br />76. Restaurants. <br /> <br />See Eating Houses. <br /> <br />77. Retailers of Tobacco, Snuff, etc. <br /> <br />No person not a producer shall be allowed to sell by retail <br /> <br />tobacco, snuff, cigars or cigarettes, without having obtained a <br /> <br />specific license to do so. <br /> <br />The sum to be paid by retailers of tobacco, snuff, cigars or <br /> <br />cigarettes shall be for said privilege a specific tax of five dol- <br /> <br />lars ($5), which shall be assessed and collected as other as- <br /> <br />sessments upon license, but which shall not be in lieu of mer- <br /> <br />chants' license on purchases. <br /> <br />This section shall be construed to require of any person tak- <br /> <br />ing out this special license tax to sell tobacco, snuff, cigars or <br /> <br />cigarettes a merchants' license in addition thereto based on <br /> <br />amount of purchases. <br /> <br />78. Sample Merchants or Agents. <br /> <br />Any person selling to consumers by sample, card or repre- <br /> <br />sentation, or selling or taking orders for any article other than <br /> <br />from merchants or other persons dealing in the articles so sold, <br /> <br />shall pay a license tax of five dollars ($5) for each day he <br /> <br />barters or sells in this city. <br /> <br />79. Shooting Gallery. <br /> <br />On every license to keep a shooting gallery, the tax shal be <br /> <br />two dollars ($2) per day. <br /> <br />80. Shows, Circuses, etc. <br /> <br />On a circus, menagerie, tent show,. or other such like exhibi- <br /> <br />tion or performance, within the corporate limits of the city or <br /> <br />within one mile of the same, whether combined, or separate, <br /> <br />the license tax shall be seventy-five dollars ($75) for the first <br /> <br />performance or exhibition, and thitty-five dollars ($35) for <br /> <br />each additional performance or exhibition. <br /> <br />Oil a side show attached to or exhibiting with any circus, <br /> <br />menagerie, tent show or other such like exhibition or perform- <br /> <br />ance within the corporate limits of the city or within one mile <br /> <br />of the same, the license tax shall be twenty dollars ($20) for <br /> <br />each performance or exhibition. <br /> <br />81. Skating Rink. <br /> <br />On every license to the proprietor or occupier of a room <br /> <br />fitted up or used for roller skating purposes, the tax shall be <br /> <br />fifty dollars ($50). <br /> <br />82. Slot Machines. <br /> <br />On all slot machines not prohibited by law, there shall be a <br /> <br />tax of $2.50 per annum ; and the regulations applicable thereto <br /> <br />shall be the same as are applicable to, and provided for those <br /> <br />licensed under the State law. (See § 139 of the Tax Laws of <br /> <br />Virginia.) <br /> <br />83. Soda Fountains. <br /> <br />The specific license tax on every soda fountain shall be ten <br /> <br />dollars ($10) for one year or fractional part thereof. <br /> <br />84. Street Venders or Merchants. <br /> <br />On every person, whether manufacturer or not, selling upon <br /> <br />the street or other public places, inflated balloons, plaster fig- <br /> <br />ures, toys, jewelery and other small articles, the license tax shall <br /> <br />be from $1 to $10 per day in the discretion of the Commissioner <br /> <br />of Revenue and the Mayor, jointly. The Mayor shall, if he <br /> <br />deem it necessary, designate the place of sale. <br /> <br />85. Snack or Lunch Counters. <br /> <br />On every person conducting a snack or lunch counter, the <br /> <br />license tax shall be ten dollars ($10) per year. <br /> <br />86. Storing and Impounding. <br /> <br />On every license to a person or firm to keep, for compensa- <br /> <br />tion, any house, yard or lot for storage, or other impounding, <br /> <br />the tax shall be ten dollars ($10) on each house, yard or lot. <br /> <br />87. Telegraph Companies. <br /> <br />On every telegraph company, agent or officer thereof, the <br /> <br />tax shall be one hundred dollars ($100), for the privilege of <br /> <br />carrying on telegraph business between this and other points <br /> <br />in the State of Virginia. But if there be. more than one com- <br /> <br />pany doing business in the city, then the tax shall be sixty-five <br /> <br />dollars ($65) each for such privilege. <br /> <br />88. Telephone Companies. <br /> <br />On each telephone company the license tax shall be one per <br /> <br />cent on the gross receipts of such company. The gross re- <br /> <br />ceipts on which percentage is charged shall include all phone <br /> <br />service known as mutual, all revenues derived from long dis- <br /> <br />tance service, and all moneys derived from the use of the switch <br /> <br />board by local lines. <br /> <br />This license tax shall be assessable and payable in like man- <br /> <br />ner as that of that state. <br /> <br />89. Theatres and Public Rooms. <br /> <br />On every proprietor of a public or private building kept or <br /> <br />used exclusively for any theatrical or similar performance, <br /> <br />panorama or public exhibition, variety show or other entertain- <br /> <br />ment (whether any charge is made for admission thereto or <br /> <br />not), the license tax shall be one hundred dollars ($100) per <br /> <br />year. <br /> <br />90. Theatrioals. <br /> <br />On every theatrical performance or any performance similar <br /> <br />thereto, panorama or any public performance or exhibition of <br /> <br />any kind (except such as may be given in the Opera House) <br /> <br />there shall be paid five dollars ($5) for the first and three dol- <br /> <br />lars ($3) for each additional performance. <br /> <br />91. Typewriting Machines. <br /> <br />Any person or firm, other than a regular licensed merchant, <br /> <br />selling in this city, typewriting machines, shall pay a specific <br /> <br />license tax of twenty dollars ($20) for one year. No pro rata. <br /> <br />92. Undertakers. <br /> <br />An undertaker shall pay for the privilege of transacting such <br /> <br />business a special license tax of fifty dollars ($50). <br /> <br />93. Vehicles. <br /> <br />On every two -horse hack, phaeton, omnibus or drag used for <br /> <br />hire, ten dollars ($10). <br /> <br />On every one-horse buggy, phaeton, surrey, drag, used for <br /> <br />hire, five dollars ($5). <br /> <br />On every two -horse wagon or dray, with or without springs, <br /> <br />used for hire, twelve dollars ($12). <br /> <br />On every one-horse wagon, dray or cart, used for hire, six <br /> <br />dollars ($6). <br /> <br />On every automobile used for hire, twenty dollars ($20). <br /> <br />Any person desiring to surrender a license for a one-horse <br /> <br />vehicle and have issued therefor a license for a two -horse ve- <br /> <br />hicle, shall be entitled to a credit for the unexpired part of the <br /> <br />license surrendered. <br /> <br />Any person, non-resident, hauling goods, or letting his ve- <br /> <br />hicle or vehicles out for hire on the public streets of this city, <br /> <br />shall be held liable under this ordinance. <br /> <br />Every licensed carriage, hack, wagon or other vehicle, shall <br /> <br />have its license number plainly marked on metal or other ma- <br /> <br />terial and placed on the rear face of the rear axle thereof, or <br /> <br />other conspicuous place. <br /> <br />Such license number shall be supplied by the Commissioner <br /> <br />of Revenue. <br />