1915 ORDINANCES - Laserfiche WebLink

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140 same, the license tax shall be twenty dollars -($20) for each performance or exhibition. 98. Skating Rink. On every license to the proprietor or occupier of a room fitted nrp or used for roller skating purposes, the tax shall be fifty dollars ($50). 99. Slot Machines. On all slot machines not prohibited by law, there shall be I tax of $2.50 per annum; and the regulations applicable thereto shall be the same as are applicable to, and provided for those licensed under the State law. ( See § 139 of the Tax haws of Virginia.) 100. Soda Fountains. The specific license tax on every soda fountain shall be ten dollars ($10) for one year or fractional part thereof. 101. Street Venders or Merchants. On every person, whether manufacturer or not, selling upon the street or other public places, inflated balloons, plaster figures, toys, jewelry and other small articles, the license tax shall be from $1 to $10 per day in the discretion of the Commissioner of Reve- nue and the Mayor, jointly. The Mayor shall, if he deem it necessary, designate the place of sale. 102. Snack or Lunch Counters. On every person conducting a snack or lunch counter, the license tax shall be ten dollars ($10) per year. 103. Storing and Impounding. On every license to a person or firm to keep, for compensation, any house, yard or lot for storage, or other impounding, the tax shall be ten ($10) on each house, yard or lot. 104. Tailors and Cutters. I?ach person or firm conducting the business of tailoring or selling suits or dresses by sample shall be (teemed a merchant and subject to § 72 of this ordinance. 105. Telegraph Companies. On telegraph companies or agents each for business done be- tween this and other points within the State of Virginia, and not including any business done to or from points without the state, and not including business in which messages although to or from points within this state, pass through territory without this state, and not including any business done for the government of the United States, its officers or agents, a license tax of one hundred dollars shall be paid. But if there be more than one company doing business in the city, then the tax shall be sixty-five dollars ($65) each for such privileges. 106. Telephone Companies. On each telephone company the license tax shall be one per cent on the gross receipts of such company. The gross receipts on which percentage is charged shall include all phone service known as mutual, all revenues derived from long distance service, and all moneys derived from the use of the switch board by local lines. 'Phis license tax shall be assessable and payable in like manner as that of that state. 107. Theatres and Public Rooms. On every proprietor of a public or private building kept or used exclusively for any theatrical or similar performance, pano- rama or public exhibition, variety show or other entertainment (whether any charge is made for admission thereto or not), the license tax shall be one hundred dollars ($100) per year. 108. Theatricals. Oil every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition of any kind (except such as may be given in the Opera Mouse) there shall be paid five dollars ($5) for the first and three dollars ($3) for each additional performance. 109. Typewriting Machines. Any person or firm, other than a regular licensed merchant, selling inn this city, typewriting machines, shall pay a specific license tax of twenty dollars ($20) for one year. No pro rata. 110. Undertakers. An undertaker shall pay for the privilege of transacting such business a special license tax of fifty dollars ($50). 111. Vehicles. On every two -horse hack, phaeton, omnibus or drag used for hire, ten dollars ($10). On every one-horse buggy, phaeton, surrey, drag, used for hire, five dollars ($5). On every two -horse wagon or dray, with or without springs, used for hire, eight dollars ($8). On every one-horse wagon, dray or cart, used for hire, six dollars ($6). On every automobile used for hire, twenty dollars ($20), Garages paying the license tax as provided in section 50 of this ordinance shall not be liable to this license. Any person desiring to surrender a license for a one-horse vehicle and have issued therefor a license for a two -horse vehicle, shall be entitled to a credit for the unexpired part of the license surrendered. Any person, non-resident, hauling goods, or letting his vehicle or vehicles out for hire on the public streets of this city, shall be held liable under this ordinance. Every licensed carriage, hack, wagon or other vehicle, shall have its license 'number plainly marked on metal or other ma. terial and placed on the rear face of the rear axle thereof, or other conspicuous place. Such license number shall be supplied by the Commissioner of Revenue. It shall be unlawful to transfer a tag from one vehicle to another, except in case of a vehicle being temporarily disabled. The Chief of Police is hereby designated Wagon Inspector and it shall be his duty to see that all vehicles for which a li- cense is required under this section shall have their number properly displayed, and if any vehicle be found without such number it shall be his duty to ascertain the mune of the owner and require said license to he procured ander penalty as pro- vided in the general provisions of this ordinance. And in all rages where the number is not properly displayed the delinquent shall he fined not less than $130 nor more than $5.00. In the discharge of the duty thus imposed the Chief shall have authority to call to his aid the several members of his force. 112. Wood or Coal Dealers and Merchants Located Out, side of the City Limits—License Tax Required There, from on Vehicles Habitually Used on the Streets of the City for the Delivery of Such Articles. On every wagon or cart use(] by any wood or coal dealer or merchant, whose place of business is located outside of the city limits, and who habitually uses the streets of the city to deliver such wood, coal or other merchandise, the license tax shall be $10. The Commissioner of the Revenue shall supply to every such wagon or cart the usual license number, as provided for all other vehicles. General Provisions. 113. A like license shall be required of any firm, joint stock company or corporation as provided for in this ordinance fora person or firm. 114. The Tax Laws of Virginia shall be the authority for interpreting the subjects as taxed under this ordinance, in so far as it may contain similar subjects. 115. On every license for which a tax shall not have been Pfo. vided for in this ordinance, the tax shall be the same as that required by the State Tax haws. 116. Any person, firm or corporation, conducting a business, occupation or profession for the conduct of which a licenSe t" is required under this ordinance, without first obtaining such license, if no specific fine is imposed for such violation, shall be fined not less than $2.50 nor more than $10 for each day he 11 in default. It shall be the duty of the Commissioner of Revenue and 'Treasurer to report in writing to the Nlayor every case iSf default as soon as it comes to his knowledge and the ommm� sioner of Revenue shall also report to the Finance the name, location and business of every person in default; and ty ort if there be no default he shall so report. And it shall be the d p of the Mayor, immediately upon receipt of such report, to detail ore a policeman, and cause such delinquent to be sumnnoned e fined the Police justice to show cause why they should not b a un(ler provisions of this ordinance. i,ut the special detail policeman shall not relieve the general force frons the general