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<br />109. Shows, Circuses, 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 perform-
<br />ance within the corporate limits of the city or within one mile of
<br />the same, the license tax shall be twenty dollars ($20) for each
<br />performance or exhibition.
<br />110. Skating Rink.
<br />On every license to the proprietor or occupier.of a room fitted
<br />tip or used for roller skating purposes, the tax shall be fifty
<br />dollars ($50) .
<br />111. Blot Machine.
<br />On all slot machines not prohibited by law, there shall be a
<br />tax of $2.50 per annum; and the regulation's applicable thereto
<br />shall be the same as are applicable to, and provided for those
<br />licensed under the State law. ( See § 139 of the Tax haws of
<br />Virginia.)
<br />112. Snack or Lunch Counters.
<br />On every person conducting a snack or Minch counter, the
<br />license tax shall be ten dollars ($10) per year.
<br />118. Soda Fountains.
<br />The specific license tax on every soda fountain shall be ten
<br />dollars ($10) for one year or fractional part thereof.
<br />114. Street Venders or Merchants.
<br />On every person, whether manufacturer or not, selling upon
<br />the street or other public places, inflated balloons, plaster figures,
<br />toys, jewelry and other small articles, the license tax shall be from
<br />SI to $10 per clay iii the discretion of the Commissioner of Reve-
<br />nue and the Nlayor, jointly. The Mayor shall, if he deem it
<br />necessary, designate the place of sale.
<br />115. Storing and Impounding.
<br />On every license to a person or firm to keep, for compensation,
<br />;ttiy hoose, yard or lot for storage, or other impounding, the tax
<br />`hall be ten dollars ($10) on each house, yard or lot.
<br />116. Surgeons.
<br />See § 14.
<br />117. Surveyors.
<br />See § 14.
<br />118. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring or
<br />selling shits or dresses by sample shall be deemed a merchant and
<br />subject to § 72 of this ordinance.
<br />119. Telegraph Companies.
<br />On telegraph companies or agents each for business done be-
<br />tween this and other points within the State of Virginia, and not
<br />including any business done to or from points without the state,
<br />and not including business in which messages although to or from
<br />points within this state, pass through territory without this state,
<br />and not including any business done for the government of the
<br />United States, its officers or agents, a license tax of one hundred
<br />dollars shall be paid. But if there be more than one company
<br />doing business in the city, then the tax shall be sixty-five dollars
<br />($65) each for such privileges.
<br />120. Telephone Companies.
<br />On each telephone company the license tax shall be one per
<br />ent on the gross receipts of such company. The gross receipts
<br />on which percentage is charged shall include all phone service
<br />known as mutual, all revenues derived from long distance service,
<br />and all moneys derived from the use of the switch board by local
<br />lines.
<br />This license tax shall be assessable and payable in like manner
<br />as that of that state.
<br />121. Theatres and Public Rooms.
<br />On every proprietor of a public or private building kept or
<br />used exclusively for any theatrical or similar performance, pano-
<br />rama or public exhibition, variety show or other entertainment
<br />( whether any charge is made for admission thereto or not), the
<br />license tax shall be one hundred dollars ($100) per year.
<br />122. Theatricals.
<br />On every theatrical performance or any performance similar
<br />thereto, panorama or any public performance or exhibition of any
<br />kind (except such as may be given in the ( )pera House) there
<br />shall be paid five dollars ($5) for the first and three dollars ($3)
<br />for each additional performance.
<br />128. 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 />124. Undertakers.
<br />An undertaker shall pay for the privilege of transacting such
<br />business a special license tax of fifty dollars ($50).
<br />125. 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 hire,
<br />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 50 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 licenso for a two -horse vehicle,
<br />shall be entitled to a credit for the unexpired tart of the license
<br />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 />Every 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
<br />another, 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
<br />properly displayed, and if any vehicle be f0,und without such
<br />number it shall be his duty to ascertain the name of the owner
<br />and require said license to be procured under penalty as pro-
<br />vided in the general provisions of this ordinance. And in all
<br />cases where the number is not properly displayed the delinquent
<br />shall 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 force.
<br />126. Wood or Coal Dealers and Merchants Located Out-
<br />side of the City Limits—License Tax Required
<br />Therefrom on Vehicles Habitually Used ou the
<br />Streets of 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 />such wood, coal or other merchandise, the license tax shall 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 other
<br />vehicles.
<br />General Provisions.
<br />127. A like license shall be rec uired of ,utv firm,
<br />Dint stock
<br />Company or corporation as provided for in this ordilia»ce for a
<br />person or firm.
<br />128. The Tax haws of Virginia shall be the authority for
<br />interpreting the subjects as taxed under this ordinance, in
<br />10 -is it may contain similar subjects.
<br />129. On every license for which a tax shall not have been pro-
<br />vided for in this ordinance, the . tax shall he the sall't as that
<br />required by- the State 'lax laws.
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