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10 0. Theatricals.
<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 />101. 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 pro rata.
<br />102. Undertakers.
<br />An undertaker shall pay for the privilege of transacting such
<br />business a special license tax of fifty dollars ($50).
<br />103. 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, eight dollars ($8).
<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 />Garages paying the license tax as provided in section 46 of this
<br />ordinance shall not be liable to this license.
<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 vehicle
<br />or vehicles out for hire on the public streets of this city, shall be
<br />held liable under this ordinance.
<br />bvery 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 />It shall be unlawful to transfer a tag from one vehicle to an-
<br />other, except in case of a vehicle being temporarily disabled.
<br />The Chief of Police is hereby designated Wagon Inspector
<br />and it shall be his duty to see that all vehicles for which a li-
<br />cense is required under this section shall have their number prop-
<br />erly displayed, and if any vehicle be found without such number
<br />it shall be his duty to ascertain the name of the owner and re-
<br />quire said license to be procured under penalty as provided in
<br />the general provisions of this ordinance. And in all cases
<br />where the number is not properly displayed the delinquent shall
<br />be fined not less than $1.50 nor more than $5.00.
<br />In the discharge of the duty thus imposed the Chief shall
<br />have authority to call to his aid the several members of his
<br />f orce.
<br />104. Wood or Coal Dealers and Merchants Located Out-
<br />side of the City Limits—License Tax Required There-
<br />from on Vehicles Habitually Used on the Streets of
<br />the City for the Delivery of Such Articles.
<br />On every wagon or cart used by any wood or coal dealer or
<br />merchant, whose place of business is located outside of the city
<br />limits, and who habitually uses the streets of the city to deliver
<br />Presented to Council April 9, 1914.
<br />Adopted by Council April 17, 1914.
<br />Y res en
<br />such wood, coal or other merchandise, the license tax shall
<br />be $10.
<br />The Commissioner of the Revenue shall supply to every such
<br />wagon or cart the usual license number, as provided for all
<br />other vehicles.
<br />General Provisions.
<br />105. A like license shall be required of any firm, joint stock
<br />company or corporation as provided for in this ordinance for a
<br />person or firm.
<br />106. The Tax haws of Virginia shall be the authority for in-
<br />terpreting the subjects as taxed under this ordinance, in so far
<br />as it may contain similar subjects.
<br />107. On every license for which a tax shall not have been
<br />provided for in this ordinance, the tax shall be the same as that
<br />required by the State Tax haws.
<br />108. Any person, firm or corporation, conducting a business,
<br />occupation or profession for the conduct of which a license tax
<br />is required under this ordinance, without first obtaining such
<br />license, if no specific fine is imposed for such violation, shall be
<br />fined not less than $2.50 nor more than $10 for each day he is in
<br />default. It shall be the duty of the Commissioner of Revenue
<br />and Treasurer to report in writing to the Mayor every case of
<br />default as soon as it comes to his knowledge and the Commis-
<br />sioner of Revenue shall also report to the Finance Committee
<br />the name, location and business of every person in default; and
<br />if there be no default he shall so report. And it shall be the duty
<br />of the Mayor, immediately upon receipt of such report, to detail
<br />a policeman, and cause such delinquent to be summoned before
<br />the Police Justice to show cause why they should not be fined
<br />under provisions of this ordinance. But the special detail of a
<br />policeman shall not relieve the general force from the general
<br />duty of enforcing this or any other ordinance; and the Mayor
<br />shall especially see that all the requirements of this ordinance
<br />are enforced, and to this end he shall, at least once a month, es-
<br />pecially require the police force to investigate violations of this
<br />ordinance.
<br />109. The Commissioner of the Revenue shall receive for each
<br />license issued by him a fee of seventy-five cents, to be paid by
<br />the party to whom said license is issued.
<br />110. It shall be the duty of the Commissioner of the Revenue
<br />to keep a book, in which he shall classify all the branches of
<br />business and occupation upon which a license is imposed by this
<br />ordinance, and show the amount of assessment made upon each
<br />license, the name of the person assessed, and the period for
<br />which such license was issued.
<br />On the first day of December, March, June and September
<br />of each year he shall deliver to the Finance Committee extracts
<br />from said book showing the entries therein made and the total
<br />amount of licenses collected during the preceding three months,
<br />properly classified. These extracts shall be certified under oath.
<br />111. The taxes on licenses accruing under the provisions of
<br />this ordinance shall be due and payable, except where otherwise
<br />herein provided, upon the first day of May, 1914, and shall be
<br />paid by the person against whom assessed to the Treasurer of
<br />the city in his office on or before the first day of May.
<br />112. All ordinances, or parts of ordinances, relating to li-
<br />censes in conflict herewith are hereby repealed.
<br />Presented and approved April 18, 1914'
<br />.ay
<br />A1,MNWENT TO SECTION 81 OF THE LICENSE TAX ORDINANCE OF 1914.
<br />Sec, 81. Private Bankers.
<br />Every person, firm or corporation conducting the business of private banker ae
<br />defined by the State Tax Law,§ 77, shall pay a license tax of $250* per year#
<br />.Adopted by the Council May 149 1914. Presented and approved May 159 1914'
<br />resPident, May
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