76, Peddlers.
<br />Any person acting as peddler, as defined by the State I,aws
<br />of Virginia, shall pay a license tax of $150. Not transferable.
<br />1Vo pro rata.
<br />77, Penny Arcade.
<br />on each person, firm or corporation conducting the business
<br />commonly known as penny arcade, wherein is shown or ex-
<br />hibited slot machines for the purpose of furnishing music or
<br />exhibiting pictures, the license tax shall be fifty dollars ($50).
<br />78. Planing Mill and Sash, Blind and Door Factory,
<br />On every license to a person or firm conducting a planing
<br />Mill, the tax shall be fifty dollars ($50) .
<br />On every person or firm carrying on a sash, blind and door
<br />factory, the tax shall be thirty-five dollars ($35).
<br />But if the person or firm conduct a sash, door and blind
<br />factory in combination with a planing mill, the tax shall be
<br />seventy-five dollars ($75).
<br />79. Plumbers.
<br />On every license to a plumber the tax shall be twenty-five
<br />dollars ($25). This section shall apply to all persons, firms
<br />or corporations who do plumbing, gas -fitting, steam and hot
<br />water heating.
<br />80. Pop—Manufacture and Sale.
<br />On every license to any person or firm to conduct the busi-
<br />ness of manufacturing or bottling pop, ginger ale, or other
<br />aerated waters, the tax shall be twenty-five dollars ($25).
<br />81. Private Bankers.
<br />Every person, firm or corporation conducting the business of
<br />private banker as defined by the State Tax Law, § 77, shall pay
<br />a license tax of $500 per year.
<br />82. 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 />83. Publishers.
<br />On every non-resident person, firm or corporation publishing
<br />a city directory, book, pamphlet, fire alarm or telephone direct-
<br />ory, theatrical program, display card, desk blotter, hotel register
<br />or any other medium or device, other than regular newspaper or
<br />periodicals entered at the Charlottesville postoffice 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 twenty-five dollars ($25) .
<br />84. 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 />85. Restaurants.
<br />See Eating Houses.
<br />86. 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
<br />This section shall be construed to require of an person tak-
<br />'ng out this s
<br />pecial li1 Y 1
<br />cense tax to sell tobacco, snuff, cigars or
<br />cigarettes a merchants' license in addition thereto based on
<br />amount of purchases.
<br />87' Sample Merchants or Agents.
<br />A11y 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 fifteen dollars ($15) for each day lie
<br />barters or sells in this city.
<br />87J. Shoemakers.
<br />On every person or firm conducting a shop for the repair or
<br />manufacture of shoes, boots, etc., the license tax shall be $2.50
<br />for the first bench, and $5 for each additional bench.
<br />88. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall be
<br />two dollars ($2) per day.
<br />89. 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 thirty-five dollars ($35) for
<br />each ad6qional performance or exhibition.
<br />On a sigh show attached to or exhibiting with any circus,
<br />menagerie, teat 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 />90. 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 be
<br />fifty dollars ($50) .
<br />91. 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 />92. 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 />93. 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, jewelry 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 />94. 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 />95. 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 />96. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring or
<br />selling suits or dresses by sample shall be deemed a merchant
<br />and subject to § 67 of this ordinance.
<br />97. 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 />98. 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 />tier as' that of that state.
<br />99. 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.
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