1916 ORDINANCES - Laserfiche WebLink

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109. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like exhibition or performance, within the corporate limits of the city or within one mile of the same, whether combined or separate, the license tax shall be seventy-five dollars ($75) for the first performance or exhibition, and thirty-five dollars ($35) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent show or other such like exhibition or perform- ance within the corporate limits of the city or within one mile of the same, the license tax shall be twenty dollars ($20) for each performance or exhibition. 110. Skating Rink. On every license to the proprietor or occupier.of a room fitted tip or used for roller skating purposes, the tax shall be fifty dollars ($50). 111. Blot Machine. On all slot machines not prohibited by law, there shall be a tax of $2.50 per annum; and the regulation's applicable thereto shall be the same as are applicable to, and provided for those licensed under the State law. (See § 139 of the Tax Laws of Virginia.) 112. Snack or Lunch Counters. On every person conducting a snack or Minch counter, the license tax shall be ten dollars ($10) per year. 118. Soda Fountains. The specific license tax on every soda fountain shall be ten dollars ($10) for one year or fractional part thereof. 114. 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 SI to $10 per clay iii the discretion of the Commissioner of Reve- nue and the Nlayor, jointly. The Mayor shall, if he deem it necessary, designate the place of sale. 115. 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 dollars ($10) on each house, yard or lot. 116. Surgeons. See § 14. 117. Surveyors. See § 14. 118. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling shits or dresses by sample shall be deemed a merchant and subject to § 72 of this ordinance. 119. 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. 120. 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. This license tax shall be assessable and payable in like manner as that of that state. 121. 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. 122. Theatricals. On 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 House) there shall be paid five dollars ($5) for the first and three dollars ($3) for each additional performance. 128. Typewriting Machines. Any person or firm, other than a regular licensed merchant, selling in this city, typewriting machines, shall pay a specific license tax of twenty dollars ($20) for one year. No pro rata. 124. Undertakers. An undertaker shall pay for the privilege of transacting such business a special license tax of fifty dollars ($50). 125. 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 licenso for a two -horse vehicle, shall be entitled to a credit for the unexpired tart 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 name of the owner and require said license to be procured under penalty as pro- vided in the general provisions of this ordinance. And in all cases where the number is not properly displayed the delinquent shall be fined not less than $1.50 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. 126. Wood or Coal Dealers and Merchants Located Out- side of the City Limits—License Tax Required Therefrom on Vehicles Habitually Used ou the Streets of the City for the Delivery of Such Articles. On every wagon or cart used 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. 127. A like license shall be required of any firm, joint stock company or corporation as provided for in this ordinance for a person or firm. 128. 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. 129. On every license for which a tax shall not have been pro- vided for in this ordinance, the tax shall be the same as that required by the State Tax Laws.