|
gp, Private Bankers.
<br />Every person, firm or corporation condllet111g the business of
<br />l;rivate banker o as defined
<br />ed byhe State Tax Laws, § 77, shall pay
<br />a license tax $ per year.
<br />91, Private Entertainment.
<br />On every license to keep a house of private entertainment, the
<br />tax shall be ten dollars ($10), and on the excess of rental value
<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 boarders or lodgers
<br />for less than one week, as defined by the State License Law gov-
<br />erning "houses of private entertainment."
<br />92. Publishers.
<br />On every non-resident person, firm or corporation publishing
<br />a city directory, book, pamphlet, fire alarm or telephone direct-
<br />ory, theatrical 'program, display card, desk blotter, hotel register
<br />or any other medium or device, other than regular newspapers
<br />or periodicals entered at the Charlottesville postoffice as second-
<br />class matter, used or employed for advertising matter of any
<br />kind other than that of the person, firm or corporation issuing
<br />the same, a special license tax of twenty-five dollars ($25).
<br />93. Restaurants.
<br />See Eating Houses.
<br />94. Retailers of Tobacco, Snuff, etc.
<br />leo 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 suns to be paid by retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five dollars,
<br />($5), 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 />95. 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 persons 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 />96. 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 />97. Shooting Gallery.
<br />On every license to keep a shooting gallery, tile tax shall be
<br />$25 per annum, or $7 per month if for a less time than a year.
<br />98. Shows, Circuses, etc.
<br />On a circus menagerie, tent show, or other such like exhibition
<br />or Performance,
<br />within the corporate limits of the city or within
<br />one mile of thesame 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 />99. Skating Rink.
<br />On every license to the proprietor or occupier of a room fitted
<br />up or used for roller skating purposes, the tax shall be fifty
<br />dollars ($50).
<br />100' Slot Machine.
<br />On all slot machines not prohibited by law, there shall be a
<br />tax of $2.50
<br />shall per annum; and the regulations applicable thereto
<br />be the same as are applicable to, and provided for those
<br />licensed under the State law. ( See § 139 of the Tax Laws of
<br />Virginia.)
<br />101. 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 />102. Soda Fountains.
<br />The specific license tax on every soda fountain shall be ten
<br />,lollars ($10) for one year or fractional part thereof.
<br />103. 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
<br />$10 per day. The Mayor shall, if he deem it necessary, desig-
<br />nate the place of sale, or refuse the license.
<br />104. Storing and Impounding.
<br />On every license to a person or firm to keep, for compensa-
<br />tion, any house, yard or lot for storage, or other impounding,
<br />the tax shall be ten dollars ($10) on each house, yard or lot.
<br />105. Surgeons.
<br />See § 14.
<br />106. Surveyors.
<br />See § 14.
<br />107. Tailors and Cutters.
<br />Each 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 />108. 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. Provided that any company taxed under
<br />this section whose receipts do not exceed three thousand dol-
<br />lars ($3000) per annum, the tax shall be fifty dollars ($50).
<br />109. Telephone Companies.
<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 />110. 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 />111. 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 />112. 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 />113. Undertakers.
<br />An undertaker shall pay for the privilege of transacting such
<br />business a special license tax of one hundred dollars ($100) ;
<br />provided that if the gross receipts of the business do not exceed
<br />twenty-five hundred dollars the tax shall be fifty dollars ($50).
<br />G21
<br />
|