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dealers who are not taxed under any other ordinance of this city,
<br />
<br />who from merchandise shipped into this city for the purpose of
<br />
<br />sale, shall sell or offer for sale such merchandise, and any part
<br />
<br />thereof, whether the sale or offer for sale be made before or
<br />
<br />after arrival of such merchandise, in the city, and whether de-
<br />
<br />livery be made at the time of sale or not, shall pay a license
<br />
<br />tax of $25.
<br />
<br />77. Monuments and Tombstones.
<br />
<br />Each person or corporation or agent conducting the business
<br />
<br />of making or selling tombstones, monuments, etc., shall pay a
<br />
<br />specific license tax of twenty-five dollars ($25).
<br />
<br />78. Moving Picture Machines, Phonographs, Grapho-
<br />
<br />phones, etc.
<br />
<br />For the exhibition of any automatic moving picture machine,
<br />
<br />phonograph, graphophone, or similar musical machine, except
<br />
<br />for benevolent, charitable or educational purposes, where the
<br />
<br />price of admission to such exhibition does not exceed the sum
<br />
<br />of 5 cents, there shall be paid a license fee of three dollars for
<br />
<br />each week, or less time than a week, or one hundred dollars per
<br />
<br />annum for the exhibition thereof, and where the admission to
<br />
<br />such exhibition exceeds 5 cents but does not exceed 10 cents,
<br />
<br />there shall be paid an additional license fee of three dollars per
<br />
<br />week, or less time than a week, or an additional fifty dollars per
<br />
<br />annum; the license for one year to be paid quarterly, and a license
<br />
<br />for a period exceeding one week to be based upon the per annum
<br />
<br />license fee; provided, however, that when such exhibition is
<br />
<br />given for benevolent, charitable or educational purposes and is
<br />
<br />given for a period of more than one week in any one year and
<br />
<br />the exhibitor thereof receives a part of the receipts from such
<br />
<br />exhibition as his compensation, then such exhibition, after the first
<br />
<br />week, shall not be exempt from the payment of the license fee
<br />
<br />herein prescribed.
<br />
<br />79. Oils.
<br />
<br />Any person, firm or corporation who shall engage in the busi-
<br />
<br />ness of selling to wholesale or to both wholesale and retail mer-
<br />
<br />chants in this city kerosene oil or other illuminating oil shall pay
<br />
<br />a license tax of $75.
<br />
<br />Any person, firm or corporation who shall engage in the busi-
<br />
<br />ness of selling only to retail merchants in this city kerosene oil
<br />
<br />or other illuminating oil shall pay a license tax of $50.
<br />
<br />80. Patent Medicines.
<br />
<br />On every license to a person to sell patent medicines or other
<br />
<br />such articles, whether manufactured in this or any other state or
<br />
<br />territory, shall pay a license tax of one hundred dollars ( $100) ;
<br />
<br />provided this tax shall not apply to any druggist or apothecary
<br />
<br />doing business in this city, carrying a regular stock of clnigs and
<br />
<br />medicines.
<br />
<br />81. Pawnbrokers.
<br />
<br />On every license to a pawnbroker, the specific license tax
<br />
<br />shall be one hundred dollars ( $100) for one year or fractional
<br />
<br />part thereof. Not transferable.
<br />
<br />82. Peanut and Popcorn Venders.
<br />
<br />On street venders of peanuts and popcorn the license tax shall
<br />
<br />be ten dollars ($10). No pro rata.
<br />
<br />83. Peddlers.
<br />
<br />Any person acting as peddler, as defined by the State Laws of
<br />
<br />Virginia, shall pay a license tax of $150. Not transferable. No
<br />
<br />Pro rata.
<br />
<br />84. Penny Arcade.
<br />
<br />On each person, firm or corporation conducting the business
<br />
<br />commonly known as penny arcade, wherein is shown or exhib-
<br />
<br />ited slot machines for the purpose of furnishing music or exhibit -
<br />
<br />ing pictures, the license tax shall be fifty dollars ($50).
<br />
<br />85. Planing Mill and Sash, Blind and Door Factory.
<br />
<br />On every license to a person or firm conducting a planing mill,
<br />
<br />the tax shall be fifty dollars ($50) .
<br />
<br />On every person or firm carrying on a sash, blind and door
<br />
<br />factory, the tax shall be thirty-five dollars ($35).
<br />
<br />But if the person or firm conduct a sash, door and blind factory
<br />
<br />in combination with a planing mill, the tax shall be seventy-five
<br />
<br />dollars ($75) .
<br />
<br />86. Plumbers.
<br />
<br />doO severy license to a plumber the tax shall be twenty-five
<br />
<br />($25). This section shall apply to all persons, firms or
<br />
<br />corporations who do plumbing, gas -fitting, steam and hot water
<br />
<br />heating.
<br />
<br />87. Pop—Manufacture and Sale.
<br />
<br />On every license to any person or firm to conduct the business
<br />
<br />of manufacturing or bottling pop, ginger ale, or other aerated
<br />
<br />waters, the tax shall be twenty-five dollars ($25).
<br />
<br />88. Private Bankers.
<br />
<br />Every person, firm or corporation conducting the business of
<br />
<br />private banker as defined by the State Tax Law, § 77, shall pay
<br />
<br />a license tax of $250 per year.
<br />
<br />89. Private Entertainment.
<br />
<br />On every license to keep a house of private entertainment, the
<br />
<br />tax shall be ten dollars ($10), and on the excess of rental value
<br />
<br />over two hundred dollars ($200) there shall be paid an additional
<br />
<br />tax of five per centum.
<br />
<br />This section shall be construed to apply to all keepers of what
<br />
<br />are known as "boarding houses" accepting boarders or lodgers for
<br />
<br />less than one week, as defined by the State License Law govern-
<br />
<br />ing "houses of private entertainment."
<br />
<br />90. Publishers.
<br />
<br />On every non-resident person, firm or corporation publishing
<br />
<br />a city directory, book, pamphlet, fire alarm or telephone directory,
<br />
<br />theatrical program, display card, desk blotter, hotel register or
<br />
<br />any other medium or device, other than regular newspapers or
<br />
<br />periodicals entered at the Charlottesville postofiice as second-
<br />
<br />class matter, used or employed for advertising matter of any
<br />
<br />kind other than that of the person, firm or corporation issuing
<br />
<br />the same, a special license tax of twenty-five dollars ($25).
<br />
<br />91. Railroad Tickets.
<br />
<br />Every person buying or selling railroad tickets, other than the
<br />
<br />duly authorized agent of some railroad company with a depot
<br />
<br />in this city, shall pay a license tax of twenty dollars ($20) per
<br />
<br />year or five dollars ($5) per month.
<br />
<br />92, Restaurants.
<br />
<br />See Eating Houses.
<br />
<br />93. Retailers of Tobacco, Snuff, etc.
<br />
<br />No person not a producer shall be allowed to sell by retail
<br />
<br />tobacco, snuff, cigars or cigarettes, without having obtained a
<br />
<br />specific license to do so.
<br />
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br />
<br />cigarettes shall be for said privilege a specific tax of five dol-
<br />
<br />lars ($5), which shall be assessed and collected as other assess-
<br />
<br />ments upon license, but which shall not be in lieu of merchants
<br />
<br />license on purchases.
<br />
<br />This section shall be construed to require of any person taking
<br />
<br />out this special license tax to sell tobacco, snuff, cigars or ciga-
<br />
<br />rettes a merchants' license in addition thereto based on amount
<br />
<br />of purchases.
<br />
<br />94. Sample Merchants or Agents.
<br />
<br />Any person selling to consumers by sample, card or repre-
<br />
<br />sentation, or selling or taking orders for any article other than
<br />
<br />from merchants or other persons dealing in the articles so sold,
<br />
<br />shall pay a license tax of fifteen dollars ($15) for each day he
<br />
<br />barters or sells in this city.
<br />
<br />9 8. Shoemakers.
<br />
<br />On every person or firm conducting a shop for the repair or
<br />
<br />manufacture of shoes, boots, etc., the license tax shall be $2.50
<br />
<br />for the first bench, and $5 for each additional bench.
<br />
<br />96. Shooting Gallery.
<br />
<br />On every license to keep a shooting gallery, the tax shall be
<br />
<br />one dollar ($1) per day.
<br />
<br />97. Shows, Oircuses, etc.
<br />
<br />On a circus, menagerie, tent show, or other such like exhibition
<br />
<br />or performance, within the corporate limits of the city or within
<br />
<br />one mile of the same, whether combined or separate, the license
<br />
<br />tax shall be seventy-five dollars ($75) for the first performance
<br />
<br />or exhibition, and thirty-five dollars ($35) for each additional
<br />
<br />performance or exhibition.
<br />
<br />On a side show attached to or exhibiting with any circus,
<br />
<br />menagerie, tent show or other such like exhibition or performance
<br />
<br />within the corporate limits of the city or within one mile of the
<br />
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