Laserfiche WebLink
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. <br />