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<br />conducting a mercantile business in the city of Charlottesville
<br />shall be as f olows :
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
<br />If the ,amount of purchases shall not exceed $2,000, the tax
<br />shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the tax
<br />shall be $25.
<br />And on all purchases over $3,000 and less than $10,000, the
<br />tax shall be seventy cents (70c.) on the $100 in excess of $3,000.
<br />On all purchases over $10,000 and less than $20,000, the tax
<br />shall be sixty cents (We.) on the $100 in excess of $10,000.
<br />On all purchasss over $20,000 and less than $30,000, the tax
<br />shall be fifty cents (50c.), on the $100 in excess of $20,000.
<br />On all purchases over $30,000 and less than -$40,000, the tax
<br />shall be forty cents (40c.) on the $100 in excess of $30,000.
<br />On all purchases over $40,000 and less than 50,000, the tax
<br />shall be thirty cents (30c.) on the $100 in excess of $40,000.
<br />On all purchases in excess of $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />78. Merchants-Oommission.
<br />Every person, firm or corporation buying or selling for an-
<br />other any kind of merchandise except cider on commission shall
<br />be deemed a commission merchant.
<br />The tax on commission merchants shall be fifty dollars ($50) ;
<br />but when his commission shall exceed one thousand dollars the
<br />tax shall be sixty dollars ($60) ; and ten dollars ($10) for each
<br />thousand dollars in excess of two thousand dollars.
<br />73. Merchants -Tobacco.
<br />See §96.
<br />7d. Merchandise Broker.
<br />Every person, firm or corporation doing business in this city
<br />who receives or distributes provisions and merchandise includ-
<br />ing flour, hay or grain shipped into this city for distribution on
<br />account of the' shipper, and who participates in the profits en-
<br />suing from or accruing out of the sales of such provisions and
<br />merchandise, including flour, hay or grain and who invoices such
<br />sales and collects the money therefor, shall be deemed to be a
<br />broker and shall pay a license tax of one hundred dollars ($100).
<br />75. Merchandise Shipped in, Bold and Delivered.
<br />Every person, firm or corporation, including manufacturers or
<br />dealers who are not taxed under any other ordinance of this city,
<br />who from merchandise shipped into this city for the purpose of
<br />sale, shall sell or offer for sale such merchandise, or any part
<br />thereof, whether the sale or offer for sale be made before or
<br />after arrival of such merchandise, in the city, and whether de-
<br />livery be made at the time of sale or not, shall pay a license tax
<br />of $25.
<br />76. Milk Depot.
<br />Every person, firm or corporation conducting a milk depot
<br />shall pay a license tax of twenty-five dollars ($25) per annum.
<br />77. Monuments and Tombstones.
<br />Each person or corporation or agent conducting the business
<br />of making or selling tombstones, monuments, etc., shall pay a
<br />specific license tax of twenty-five dollars ($25).
<br />78. Moving Picture Machines, Phonographs, GErapho-
<br />phones, etc.
<br />For the exhibition of any automatic moving picture machine,
<br />phonograph, graphophone, or similar musical machine, except
<br />for benevolent, charitable or educational purposes, where the
<br />price of admission to such exhibition does not exceed the sum
<br />of 5 cents, there shall be paid a license fee of three dollars for
<br />each week, or less time than a week, or one hundred dollars per
<br />annum for the exhibition thereof, and where the admission to
<br />such exhibition exceeds 5 cents but does not exceed 10 cents
<br />there shall be paid an additional license fee of three dollars per
<br />week, or less time than a week, or an additional fifty dollars per
<br />annum; the license for one year to be paid quarterly, and a li-
<br />cense for a period exceeding; one week to be based upon the per
<br />annum license fee; .provided, however, that when such exhibiti-
<br />tion is given for benevolent, charitable or educational purposes
<br />and is given for a period of more than one week in any year and
<br />the exhibitor thereof receives a part of the receipts from such
<br />exhibition as his compensation, then such exhibition, after the
<br />first week, shall not be exempt from the payment of the license
<br />fee herein prescribed.
<br />79. Oculists.
<br />See § 14.
<br />80. oils.
<br />Any person, firm or corporation, whose 1►11ce of business is
<br />without the corporate limits of the city, who shall engage in the
<br />business of selling to wholesale or to both wholesale and retail
<br />merchants in this city kerosene oil or other illuminating oil shall
<br />pay a license tax of $75.
<br />Any person, firm or corporation, whose place of business is
<br />without the corporate limits of the city, who shall engaged in
<br />the business of selling only to retail merchants in this city kero-
<br />sene oil or other illuminating oil shall pay a license tax of $50,
<br />81. opticians.
<br />See § 14.
<br />89. Patent Medicines.
<br />On every license to a person to sell patent medicines or other
<br />such articles, whether manufactured in this or any other state or
<br />territory, shall pay a license tax of one hundred dollars ($100)
<br />provided this tax shall not apply to any druggist or apothecary
<br />doing business in this city, carrying a regular stock of drugs and
<br />medicines.
<br />8 3. Pawnbrokers.
<br />On every license to a pawnbroker, the specific license tax shall
<br />be one hundred dollars ($100) for one year or fractional part
<br />thereof. Not transferable.
<br />84. Peanut and Popcorn Venders.
<br />On stree! venders of peanuts and popcorn the license tax shall
<br />be ten dollars ($10). No pro rata.
<br />8 5. Peddlers.
<br />Any person acting as peddler, as defined by the State Laws of
<br />Virginia, shall pay a license tax of $150. Yot transferable. No
<br />pro rata.
<br />86. Penny Arcade.
<br />On each person, firm or corporation conducting the business
<br />commonly known as penny arcade, wherein is shown or exhib-
<br />ited slot machines for the purpose of furnishing; music or exhib-
<br />iting pictures, the license tax shall be fifty dollars ($50).
<br />8 7. Physicians.
<br />See § 14.
<br />88. Planing Mill and Bash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />mill, the tax shall be fifty dollars ($50).
<br />On every person or firm carrying on a sash, blind and door
<br />factory, the tax shall be thirty-five dollars
<br />But if a person or firm conduct a sash, door and blind factory
<br />in conthination with a planing mill, the tax shall be seventy-hve
<br />dollars ($75).
<br />8 9. Plumbers.
<br />On every license to a plumber the tax shall be twenty-five dol-
<br />lars ($25.). This section shall apply to all persons, firms or cor-
<br />porations who do plumbing, gas -fitting, steam and hot water
<br />heating.
<br />90. Pop -Manufactures and Sale.
<br />On every license to any person or firm to conduct the business
<br />of manufacturing or bottling pop, ginger ale, or other aerated
<br />waters, the the tax shall be twenty-five dollars ($25)•
<br />91. Private Bankers.
<br />Every person, firm or corporation conducting; the busins ay
<br />private banker as defined by the State Tax haws, § 77, shallP
<br />a license tax of $100 per year.
<br />99. Private Entertainment. the
<br />On every license to keep a house of private entertainment, alue
<br />tax shall be ten dollars ($10), and on the excess of rental
<br />over two hundred dollars ($200) there shall be paid an addi-
<br />tional tax of five per centum.
<br />This section shall be construed to apply to all keepers of what
<br />are known as "boarding houses" accepting; hoarders or lodgers
<br />for less than one week, as defined by the State license Law go"
<br />erning "houses of private entertainment."
<br />93. Publishers, ublishing
<br />On every non-resident person, firm or corporation P direct,
<br />a city directory, book, pamphlet, fire alarm or telephone oister
<br />ory, theatrical program, display card, desk blotter, hotel re, ers
<br />or any other medium or device, other than regular newspaP
<br />seCond-
<br />cr periodicals entered at the Charlottesville postoffice as any
<br />class matter, used or employed for advertising matters osstiing
<br />kind other than that of the person, firm or c•orporatio i
<br />the same, a special license tax of twenty-five dollars ($
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