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152 <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. <br />