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
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<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.
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