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Private Bankers.
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<br />Every person, firm or corporation condllet111g the business of
<br />
<br />private banker o as defined by the State Tax Laws, § 77, shall pay
<br />
<br />a license tax $100 per year.
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<br />91. Private Entertainment.
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<br />On every license to keep a house of private entertainment, the
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<br />tax shall be ten dollars ($10), and on the excess of rental value
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<br />over two hundred dollars ($200) there shall be paid an addi-
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<br />tional tax of five per centum.
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<br />This section shall be construed to apply to all keepers of what
<br />
<br />are known as "boarding houses" accepting boarders or lodgers
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<br />for less than one week, as defined by the State License Law gov-
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<br />erning "houses of private entertainment."
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<br />92. Publishers.
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<br />On every non-resident person, firm or corporation publishing
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<br />a city directory, book, pamphlet, fire alarm or telephone direct-
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<br />ory, theatrical program, display card, desk blotter, hotel register
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<br />or any other medium or device, other than regular newspapers
<br />
<br />or periodicals entered at the Charlottesville postoffice as second-
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<br />class matter, used or employed for advertising matter of any
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<br />kind other than that of the person, firm or corporation issuing
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<br />the same, a special license tax of twenty-five dollars ($25).
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<br />93. Restaurants.
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<br />See Eating Houses.
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<br />94. Retailers of Tobacco, Snuff, etc.
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<br />No person not a Producer shall be allowed to sell by retail
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<br />tobacco, snuff, cigars, or cigarettes, without having obtained a
<br />
<br />specific license to do so.
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<br />The suns to be paid by retailers of tobacco, snuff, cigars or
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<br />cigarettes shall be for said privilege a specific tax of five dollars,
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<br />($5), which shall be assessed and collected as other assess-
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<br />ments upon license, but which shall not be in lieu of merchants
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<br />license on purchases.
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<br />This section shall be construed to require of any person taking
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<br />out this special license tax to sell tobacco, snuff, cigars or ciga-
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<br />rettes a merchants' license in addition thereto based on amount
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<br />of purchases.
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<br />95. Sample Merchants or Agents.
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<br />Any person selling to consumers by sample, card or repre-
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<br />sentation, or selling or taking orders for any article other than
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<br />from merchants or other persons dealing in the articles so sold,
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<br />shall pay a license tax of fifteen dollars ($15) for each day he
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<br />barters or sells in this city.
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<br />96. Shoemakers.
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<br />On every person or firm conducting a shop for the repair or
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<br />manufacture of shoes, boots, etc., the license tax shall- be $2.50
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<br />for each bench without machine; with machine $5 for each
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<br />bench.
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<br />97. Shooting Gallery.
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<br />On every license to keep a shooting gallery, tile tax shall be
<br />
<br />$25 per annum, or $7 per month if for a less time than a year.
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<br />98. Shows, Circuses, etc.
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<br />On a circus menagerie, tent show, or other such like exhibition
<br />
<br />or Performance, within the corporate limits of the city or within
<br />
<br />one mile of thesame whether combined or separate, the license
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<br />tax shall be seventy-five dollars ($75) for the first performance
<br />
<br />or exhibition and thirty-five dollars ($35) for each additional
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<br />performance or exhibition.
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<br />On a side show attached to or exhibiting with any circus,
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<br />menagerie, tent show or other such like exhibition or perform-
<br />
<br />ance within the corporate limits of the city or within one mile of
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<br />the same, the license tax shall be twenty dollars ($20) for each
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<br />performance or exhibition.
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<br />99. Skating Rink.
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<br />On every license to the proprietor or occupier of a room fitted
<br />
<br />up or used for roller skating purposes, the tax shall be fifty
<br />
<br />dollars ($50).
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<br />100. Slot Machine.
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<br />On all slot machines not prohibited by law, there shall be a
<br />
<br />tax of $2.50 per annum; and the regulations applicable thereto
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<br />shall be the same as are applicable to, and provided for those
<br />
<br />licensed under the State law. ( See § 139 of the Tax Laws of
<br />
<br />Virginia.)
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<br />101. Snack or Lunch Counters.
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<br />On every person conducting a snack or lunch counter, the
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<br />license tax shall be ten dollars ($10) per year.
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<br />102. Soda Fountains.
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<br />The specific license tax on every soda fountain shall be ten
<br />
<br />dollars ($10) for one year or fractional part thereof.
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<br />103. Street Venders or Merchants.
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<br />On every person, whether manufacturer or not, selling upon
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<br />the street or other public, places, inflated balloons, plaster figures,
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<br />toys, jewelry and other small articles, the license tax shall be
<br />
<br />$10 per day. The Mayor shall, if he deem it necessary, desig-
<br />
<br />nate the place of sale, or refuse the license.
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<br />104. Storing and Impounding.
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<br />On every license to a person or firm to keep, for compensa-
<br />
<br />tion, any house, yard or lot for storage, or other impounding,
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<br />the tax shall be ten dollars ($10) on each house, yard or lot.
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<br />105. Surgeons.
<br />
<br />See § 14.
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<br />106. Surveyors.
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<br />See § 14.
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<br />107. Tailors and Cutters.
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<br />Each person or firm conducting the business of tailoring or
<br />
<br />selling suits or dresses by sample shall be deemed a merchant
<br />
<br />and subject to § 80 of this ordinance.
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<br />108. Telegraph Companies.
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<br />On telegraph companies or agents each for business done be-
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<br />tween this and other points within the State of Virginia, and not
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<br />including any business done to or from points without the state,
<br />
<br />and not including business in which messages although to or from
<br />
<br />points within this state, pass through territory without this state,
<br />
<br />and not including any business done for the government of the
<br />
<br />United States, its officers or agents, a license tax of one hundred
<br />
<br />dollars shall be paid. Provided that any company taxed under
<br />
<br />this section whose receipts do not exceed three thousand dol-
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<br />lars ($3000) per annum, the tax shall be fifty dollars ($50).
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<br />109. Telephone Companies.
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<br />On each telephone company the license tax shall be one per
<br />
<br />cent on the gross receipts of such company. The gross receipts
<br />
<br />on which percentage is charged shall include all phone service
<br />
<br />known as mutual, all revenues derived from long distance serv-
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<br />ice, and all moneys derived from the use of the switch board by
<br />
<br />local lines.
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<br />This license tax shall be assessable and payable in like manner
<br />
<br />as that of the state.
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<br />110. Theatres and Public Rooms.
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<br />On every proprietor of a public or private building kept or
<br />
<br />used exclusively for any theatrical or similar performance, pano-
<br />
<br />rama or public exhibition, variety show or other entertainment
<br />
<br />(whether any charge is made for admission thereto or not), the
<br />
<br />license tax shall be one hundred dollars ($100) per year.
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<br />111. Theatricals.
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<br />On every theatrical performance or any performance similar
<br />
<br />thereto, panorama or any public performance or exhibition of
<br />
<br />any kind (except such as may be given in the Opera House)
<br />
<br />there shall be paid five dollars ($5) for the first and three dol-
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<br />lars ($3) for each additional performance.
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<br />112. Typewriting Machines.
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<br />Any person or firm, other than a regular licensed merchant,
<br />
<br />selling in this city, typewriting machines, shall pay a specific
<br />
<br />license tax of twenty dollars ($20) for one year. No pro rata
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<br />113. Undertakers.
<br />
<br />An undertaker shall pay for the privilege of transacting such
<br />
<br />business a special license tax of one hundred dollars ($100) ;
<br />
<br />provided that if the gross receipts of the business do not exceed
<br />
<br />twenty-five hundred dollars the tax shall be fifty dollars ($50).
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