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246 If the amount of purchases shall not exceed $2,000, the tax shall be $18. If the amount of purchases shall not exceed $3,000, the tax shall be $25. And on all purchases over $3,000 and less than $10,000, the tax shall be seventy cents (70c.) on the $100 in excess of $3,000. On all purchases over $10,000 and less than $20,000, the tax shall be sixty cents (60c.) on the $100 in excess of $10,000. On all purchasss over $20,000 and less than $30,000, the tax shall be fifty cents (50c.) on the $100 in excess of $20,000. On all purchases over $30,000 and less than $40,000, the tax shall be forty cents (40c.) on the $100 in excess of $30,000. On all purchases over $40,000 and less than 50,000, the tax shall be thirty cents (30c.) on the $100 in excess of $40,000. On all purchases in excess of $50,000, the tax shall be ten cents (10c.) on the $100. 79. Merchants -Commission. Every person, firm or corporation buying or selling for an- other any kind of merchandise except cider on commission shall be deemed a commission merchant. The tax on commission merchants shall be fifty dollars ($50) ; but when his commission shall exceed one thousand dollars the tax shall be sixty dollars ($60) ; and ten dollars ($10) for each thousand dollars in excess of two thousand dollars. 73. Merchants -Tobacco. See § 94. 74. Merchandise Broker. Every person, firm or corporation doing business in this city who receives or distributes provisions and merchandise includ- ing flour, hay or grain shipped into this city for distribution on account of the shipper, and who participates in the profits en- suing from or accruing out of the sales of such provisions and merchandise, including flour, hay or grain and who invoices such s. -des and collects the money therefor, shall be deemed to be ;c broker and shall pay a license tax of one hundred dollars ($100). 75. Merchandise Shipped in, Sold and Delivered. Every person, firm or corporation, including manufacturers or dealers who are not taxed under any other ordinance of this city. v. -ho from merchandise shipped into this city for the purpose of sale, shall sell or offer for sale such merchandise, or any part thereof, whether the sale or offer for sale be made before or after arrival of such merchandise, in the city, and whether de- livery be made at the time of sale or not, shall hay a license tax of $:i. 76. Milk Depot. Every person, firm or corporation conducting a milk depot shall pay a license tax of fifty dollars ($50) per annum. 77. Monuments and Tombstones. Each person or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a specific license tax of twenty-five dollars ($25). 78. Moving Picture Machines, Phonographs, Glrapho- phones, etc. For the exhibition of any automatic moving picture machine, phonograph, graphophone, or similar musical machine, except for benevolent, charitable or educational purposes, where the price of admission to such exhibition does not exceed the sutra of 5 cents, there shall be paid a license fee of three dollars for each week, or less time than a week, or one hundred dollars per annum for the exhibition thereof, and where the admission to such exhibition exceeds 5 cents but does not exceed 30 cents there shall be paid an additional license fee of three dollars per week, or less time than a week, or an additional fifty dollars per annum; the license for one year to be paid quarterly, and a li- cense for a period exceeding one week to be based upon the per annum license fee; provided, however, that when such exhibiti- tion is given for benevolent, charitable or educational purposes and is given for a period of more than one week in any year and the exhibitor thereof receives a part of the receipts from such exhibition as his compensation, then such exhibition, after the first week, shall not be exempt from the payment of the license fee herein prescribed; and where the admission exceeds 30 cents the license tax as prescribed in sec. 111 shall apply. 79. Oculists. See § 14. 80. Oils. Any person, firm or corporation, whose place of business is without the corporate limits of the city, who shall engage in the business of selling to wholesale or to both wholesale and retail merchants in this city kerosene oil or other illuminating oil shall pay a license tax of $75. Any person, firm or corporation, whose place of business is without the corporate limits of the city, who shall engaged in the business of selling only to retail merchants in this city kero- sene oil or other illuminating oil shall pay a license tax of $50. 81. Opticians. See § 14. 88. Patent Medicines. On every license to a person to sell patent medicines or other s;ich articles, whether manufactured in this or any other state or territory, shall pay a license tax of one hundred dollars ($100); provided this tax shall not apply to any druggist or apothecary doing business in this city, carrying a regular stock of drugs and medicines. 83. Pawnbrokers. On every license to a pawnbroker, the specific license tax shall be one hundred dollars ($100) for one year or fractional part thereof. Not transferable. 84. Peanut and Popcorn Venders. On strec' venders of peanuts and popcorn the license tax shall be ten d01irs ($10). No pro rata. 8 6. Peddlers. Any person acting as peddler, as defined by the State Laws of Virginia, shall pay a license tax of $150. Not transferable. A'o rro rata. 86. Physicians. Sec § 14. 87. Planing Mill and Sash, Blind and Door Factory. On every liccnse to a person or firin conducting a planing mill, the tax shall be fifty dollars ($50). On every person or firin carrying on a sa,b, blind and door f.;ctory, the tax shall be thirty-five dollars ($3.5). But if a person or firm conduct a sash, door and blind factory iit conYbination with a planing mill, the tax shall be seventy-five dollars ($75). 8 8. Plumbers. On every license to a plumber the tax shall be twenty-five dol- lars ($25). This section shall apply to all persons, firms or cor- porations who do plumbing, gas -fitting, steam and hot water heating. 89. Pop -Manufactures and Sale. On every license to any person or firm to conduct the business of manufacturing or bottling pop, ginger ale, or other aerated waters, the tax shall be twenty-five dollars ($25) . 90. Private Bankers. Every person, firm or corporation conducting; the business of private banker as defined by the State Tax laws, § 77, shall pay a license tax of $100 per year. 91. Private Entertainment. On every license to keep a house of private entertainment, the tax shall be ten dollars ($10), and on the excess of rental value over two hundred dollars ($200) there shall be paid an addi- tional tax of five per centum. This section shall be construed to apply to all keepers of what are known as "boarding houses" accepting boarders or lodgers for less than one week, as defined by the State License Law gov- erning "houses of private entertainment." 9 2. Publishers. On every nc,n-resident person, firm or corporation lntblishing rect- 11 city directory, book, pamphlet, fire alarm or telrl'hp11ere'ister ory, theatrical program, display card, desk blotter, hotel g or any other medium or device, other than regular newspapers cr periodicals entered at the Charlottesville postoffice as second- class matter, used or employed for advertising matter of any kind other than that of the person, firm or corporation issuing the same, a special license tax of twenty-five dollars ($25)' 03. Restaurants. See I?atirig douses.