Laserfiche WebLink
dealers who are not taxed nclr'a�� this citther yinance for theis itof <br />who from merchandiseshippedY purpose <br />sale, shall sell or offer for <br />sale <br />offersuch <br />formerchandise, <br />maderany beforeor <br />partthereof, whether the sale or <br />after arrival of such merchandise, in the city, and whether de- <br />livery be made at the time of sale or not, shall pay a license <br />tax of $25. <br />77, Monuments and Tombstones. <br />Fach person or corporation or agent conducting the business <br />of making or selling tombstones, mAnuments, etc., shall pay a <br />specific license tax of twenty-five dollars ($25). <br />78, Moving Picture Machines, Phonographs, G}rapho- <br />phones, etc. <br />For the exhibition of any automatic moving picture machine, <br />phonograph, graphophone, or similar musical machine, except <br />for benevolent, charitable or educational purposes, where the <br />price of admission to such exhibition does not exceed the sum <br />of 5 cents, there shall be paid a license fee of three dollars for <br />each week, or less time than a week, or one hundred dollars per <br />annum for the exhibition thereof, and where the admission to <br />such exhibition exceeds 5 cents but does not exceed 10 cents, <br />there shall be paid an additional license fee of three dollars per <br />week, or less time than a week, or an additional fifty dollars per <br />annum; the license for one year to be paid quarterly, and a license <br />for a period exceeding one week to be based upon the per annum <br />license fee; provided, however, that when such exhibition is <br />given for benevolent, charitable or educational purposes and is <br />given for a period of more than one week in any one year and <br />the exhibitor thereof receives a part of the receipts from such <br />exhibition as his compensation, then such exhibition, after the first <br />week, shall not be exempt from the payment of the license fee <br />herein prescribed. <br />79. Oils. <br />Any person, firm or corporation who shall engage in the busi- <br />ness of selling to wholesale or to both wholesale and retail mer- <br />chants in this city kerosene oil or other illuminating oil shall pay <br />a license tax of $75. <br />Any person, firm or corporation who shall engage in the busi- <br />ness of selling only to retail merchants in this city kerosene oil <br />or other illuminating oil shall pay a license tax of $50. <br />80. Patent Medicines. <br />On every license to a person to sell patent medicines or other <br />such articles, whether manufactured in this or any other state or <br />territory, shall pay a license tax of one hundred dollars ( $100) ; <br />provided this tax shall not apply to any druggist or apothecary <br />doing business in this city, carrying a regular stock of clnigs and <br />medicines. <br />81, Pawnbrokers. <br />On every license to a pa%vnbroker, the specific license tax <br />shall be one hundred dollars ( $100) for one year or fractional <br />part thereof. 11'ot tranvfrrable. <br />82. Peanut and Popcorn Venders. <br />On street venders of peanuts and lwpcori the license tax sh;►11 <br />be ten dollars ($10). No pro rata. <br />83. Peddlers. <br />Any person acting as peddler, as defined by the State haws of <br />Virginia, shall pay a license tax of $150. .Not transferable. A'u <br />Pro rata. <br />84. Penny Arcade. <br />On each person, firm or corporation conducting the business <br />commonly known as penny arcade, wherein is shown or exhib- <br />ited slot machines for the purpose of furnishing music or exhibit - <br />'ug pictures, the license tax shall be fifty dollars ($50). <br />85, Planing Mill and Sash, Blind and Door Factory. <br />On every license to a person or firm conducting a 1,l;111ing mill, <br />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 factory <br />in combination with a planing mill, the tax shall be seventy-five <br />dollars ($75) . <br />86' Plumbers. <br />doO �severy license to a plumber the tax shall be twenty-five <br />($25) • This section shall apply to all persons, firms or <br />139 <br />corporations who do plumbing, gas -fitting, steam and hot water <br />heating. <br />87. Pop—Manufacture and Sale. <br />On every license to any person or firm to conduct the business <br />of manufacturing or bottling pop, ginger ale, or other aerated <br />waters, the tax shall be twenty-five dollars ($25). <br />88. 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 $250 per year. <br />89. Private Entertainment. <br />On every license to keep a house of private entertainment, the <br />tax shall be ten dollars ($10), and on the excess of rental value <br />over two hundred dollars ($200) there shall be paid an additional <br />tax of five per centum. <br />This section shall be construed to apply to all keepers of what <br />are known as "boarding houses" accepting boarders or lodgers for <br />less than one week, as defined by the State License Law govern- <br />ing "houses of private entertainment." <br />9 0. Publishers. <br />On every non-resident person, firm or corporation publishing <br />a city directory, book, pamphlet, fire alarm or telephone directory, <br />theatrical program, display card, desk blotter, hotel register or <br />any other medium or device, other than regular newspapers or <br />periodicals entered at the Charlottesville postofiice 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 />91. Railroad Tickets. <br />Every person buying or selling railroad tickets, other than the <br />duly authorized agent of some railroad company with a depot <br />in this city, shall pay a license tax of twenty dollars ($20) per <br />year or five dollars ($5) per month. <br />92, Restaurants. <br />See Eating Houses. <br />93. 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 assess- <br />ments upon license, but which shall not be in lieu of merchants' <br />license on purchases. <br />This section shall be construed to require of any person taking <br />out this special license tax to sell tobacco, snuff, cigars or ciga- <br />rettes a merchants' license in addition thereto based on amount <br />of purchases. <br />94. 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 fifteen dollars ($15) for each day he <br />barters or sells in this city. <br />9 8. 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 />96. Shooting Gallery. <br />On every license to keep a shooting gallery, the tax shall be <br />one dollar ($1) per day. <br />97. Shows, Oircuses, etc. <br />On a circus, menagerie, tent show, or other such like exhibition <br />or performance, within the corporate limits of the city or within <br />one mile of the same, whether combined or separate, the license <br />tax shall be seventy-five dollars ($75) for the first performance <br />or exhibition, and thirty-five dollars ($35) for each additional <br />performance or exhibition. <br />On a side show attached to or exhibiting with any circus, <br />menagerie, tent show or other such like exhibition or performance <br />within the corporate limits of the city or within one mile of the <br />