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94, Railroad Tickets.
<br />Every person buying or selling railroad tickets, other than the
<br />Duly authorized agent of some railroad company with a depot
<br />i,( this city, shall pay a license tax of twenty dollars ($20) per
<br />year or five dollars ($5) per month.
<br />95, Restaurants.
<br />See prating Houses.
<br />96, Retailers of Tobacco, Snuff, etc.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco, snuff, cigars, or cigarettes, without having obtained a
<br />specific license to do so.
<br />The sum to be paid by, retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five dollars
<br />($S), which shall be assessed and collected as other assess-
<br />ments upon license, but which shall not be in lieu of merchants'
<br />license on purchases.
<br />This section shall be construed to require of any person taking
<br />out this special license tax to sell tobacco, snuff, cigars or ciga-
<br />rettes a merchants' license in addition thereto based on amount
<br />of purchases.
<br />97. Sample Merchants or Agents.
<br />Any person selling to consumers by sample, card or repre-
<br />sentation, or selling or taking orders for any article other than
<br />from merchants or other parsons dealing in the articles so sold,
<br />shall pay a license tax of fifteen dollars ($15) for each day he
<br />barters or sells in this city.
<br />98. Shoemakers.
<br />On every person or firm conducting a shop for the repair or
<br />manufacture of shoes, boots, etc., the license tax shall be $2.50
<br />for each bench without machine; with machine $5 for each
<br />bench.
<br />99. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall be
<br />one dollar ($1) per day.
<br />100. 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 ($15) 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 oity or within one mile of
<br />the same, the license tax shall be twenty dollars ($20) for each
<br />performance or exhibition.
<br />101. Skating Rink.
<br />On every license to the proprietor or occupier of a room fitted
<br />up, or used for roller skating purlwses, the tax shall be fifty
<br />dollars ($50).
<br />102. Slot Machine.
<br />On all slot n,;,cilmes not prohibited by law, there shall be a
<br />tax of $2,50 her annum; and the regulations 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 />103. Snack or Lunch Counters.
<br />On every person conducting a snack or lunch counter, the
<br />license tax shall be ten dollars ($10) per year.
<br />104. 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 />105. Street Venders or Merchants.
<br />On every person, whether manufacturer or not, selling Ulxrn
<br />the street or other public places, inflated 1xilloons, plaster figures,
<br />toys, jewelry and other small articles, the license tax shall be
<br />$10 Per day. The Mayor shall, if he deem it necessary, desig-
<br />he place of sale, or refuse the license.
<br />1p6, Storing and Impounding.
<br />t;
<br />On every license to a person or firm to keep, for compensa-
<br />, a"Y house, yard or lot for storage, or other impounding,
<br />the tax shall be ten dollars ($10) on each house, yard or lot.
<br />99
<br />107. Surgeons.
<br />See § 14.
<br />10 8. Surveyors.
<br />See § 14.
<br />109. Tailors and Outters.
<br />F,ach person or firm conducting the 'business of tailoring or
<br />selling suits or dresses by sample shall be deemed a merchant
<br />and subject to § 80 of this ordinance.
<br />110. Telegraph Oompanies.
<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 />111. Telephone Oompanies.
<br />On each telephone company the license tax shall be one per
<br />cent 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 serv-
<br />ice, and all moneys derived from the use of the switch board by
<br />local lines.
<br />This license tax shall be assessable and payable in like manner
<br />as that of the state.
<br />112. 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 />runa 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 />113. Theatricals.
<br />On every theatrical performance or any performance similar
<br />thereto, panorama or any public performance or exhibition of
<br />any kind (except such as may be given in the Opera House)
<br />there shall be paid five dollars ($5) for the first and three dol-
<br />lars ($3) for each additional performance.
<br />114. 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 />116. Undertakers.
<br />An undertaker shall pay for the privilege of transacting such
<br />business a special license tax of fifty dollars ($50).
<br />116. 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, dray, used for
<br />hire, 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 license for a two -horse vehicle,
<br />shall be entitled to a credit for the unexpired part 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 numbers
<br />properly displayed, and if any vehicle be found without such
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