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108. Telegraph Companies.
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<br />On telegraph companies or agents each for business done
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<br />between this and other points within the State of Virginia,
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<br />and not including any business done to or from points without
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<br />the state, and not including business in which messages al-
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<br />though to or from points within this state, pass through ter-
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<br />ritory without this state, and not including any business clone
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<br />for the government of the United States, its officers or agents,
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<br />a license tax of one hundred dollars shall be paid. Provided
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<br />that any company taxed under this section whose receipts do
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<br />not exceed three thousand dollars ($3000) per annum, the tax
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<br />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
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<br />cent. on the gross receipts of such company. The gross re-
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<br />ceipts on which percentage is charged shall include all phone
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<br />service known as mutual, all revenues derived from long dis-
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<br />tance service, and all moneys derived from the use of the
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<br />switch board by local lines.
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<br />This license tax shall be assessable and payable in like man-
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<br />ner 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
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<br />used exclusively for any theatrical or similar performance,
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<br />panorama or public exhibition, variety show or other enter-
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<br />tainment ( whether any charge is made for admission thereto
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<br />or not) , the license tax shall be one hundred dollars ($100)
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<br />per year. Houses paying the tax as prescribed in either sec-
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<br />tion 78 or 111 shall not be subject to this tax.
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<br />111. Theatricals.
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<br />On every theatrical performance or any performance sim-
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<br />ilar thereto, panorama or any public performance or exhibi-
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<br />tion of any kind there shall be paid five dollars ($5) for the
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<br />first and three dollars ($3) for each additional performance;
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<br />or $15 per week of a continuance performance, or in lieu there-
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<br />of $150 for the exhibitions therein for one year.
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<br />112. Trading Stamps.
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<br />The specific license tax on every person, firm or corpora-
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<br />tion, whether acting for himself or as an agent for another, to
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<br />engage in selling trading stamps, or another device for the
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<br />same purpose, to any persons, firms or incorporated companies
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<br />doing business in this city, shall be two hundred and fifty dol-
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<br />lars ($250), payable in advance, and in addition thereto, a tax
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<br />of $250 on any person, firm or corporation using them.
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<br />113. Typewriting Machines.
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<br />Any person or firm, other than a regular licensed merchant,
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<br />selling in this city, typewriting machines, shall pay a specific
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<br />license tax of twenty dollars ($20) for one year. No tro rata.
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<br />114. Undertakers.
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<br />An undertaker shall pay for the privilege of transacting
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<br />such business a special license tax of one hundred dollars
<br />
<br />($100) ; provided that if the gross receipts of the business do
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<br />not exceed twenty-five hundred dollars the tax shall be fifty
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<br />dollars ($50) .
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<br />115. Vehicles.
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<br />On every two -horse hack, phaeton, omnibus or drag used
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<br />for hire, ten dollars ($10) .
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<br />On every one-horse buggy, phaeton, surrey, dray, used for
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<br />hire, five dollars ($5).
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<br />On every two -horse wagon or dray, with or without springs,
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<br />used for hire, eight dollars ($8) .
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<br />On every one-horse wagon, dray or cart, used for hire, six
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<br />dollars ($6).
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<br />On every automobile used for hire, twenty dollars ($20) .
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<br />Garages paying the license tax as provided in section 50 of this
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<br />ordinance shall not be liable to this license.
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<br />Any person desiring to surrender a license for a one-horse
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<br />vehicle and have issued therefor license for a two -horse ve-
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<br />hicle, shall be entitled to a credit for the unexpired part of the
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<br />license surrendered.
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<br />Any person, non-resident, hauling goods, or letting his ve-
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<br />hicle or vehicles out for hire on the public streets of this city,
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<br />shall be held liable under this ordinance.
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<br />Presented and approved March 21,1921.
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<br />Every licensed carriage, hack, wagon or other vehicle, shall
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<br />have its license number plainly marked on metal or other ma-
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<br />terial and placed on the rear face of the rear axle thereof, or
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<br />other conspicuous place.
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<br />Such license number shall be supplied by the Commissioner
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<br />of Revenue.
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<br />It shall be unlawful to transfer a tag from one vehicle to
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<br />another, except in case of a vehicle being- temporarily disabled.
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<br />The Chief of Police is hereby designated Wagon Inspector
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<br />and it shall be his duty to see that all vehicles for which a li-
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<br />cense is required under this section shall have their numbers
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<br />properly displayed, and if any vehicle be found without such
<br />
<br />number it shall be his duty to ascertain the name of the owner
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<br />and require said license to be procured under penalty as pro-
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<br />vided in the general provisions of this ordinance. And in all
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<br />cases where the number is not properly displayed the delin-
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<br />quent shall be fined not less than $1.50 nor more than $5.00.
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<br />In the discharge of the duty thus imposed the Chief shall
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<br />have authority to call to his aid the several members of his
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<br />force.
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<br />General Provisions.
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<br />116. A like license shall be required of any firm, joint stock
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<br />company or corporation as provided for in this ordinance for
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<br />a person or firm.
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<br />117. The Tax Laws of Virginia shall be the authority for
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<br />interpreting the subjects as taxed under this ordinance, in so
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<br />far as it may contain similar subjects.
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<br />118. On every license for which a tax shall not have been
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<br />provided for in this ordinance, the tax shall he the same as
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<br />that required by the State Tax haws.
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<br />119. Any person, firm or corlwration, conducting a busi-
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<br />ness, occupation or profession for the conduct of which a li-
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<br />cense tax is required under this, ordinance, without first ob-
<br />
<br />taining such license, shall be guilty of a misdemeanor and shall
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<br />be fined not less than $2.50 nor more than $10 for each day
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<br />he is in default. it shall be the duty of the Commissioner of
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<br />Revenue and Treasurer to report in writing to the Mayor ev-
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<br />ery case of default as soon as it comes to his knowledge and
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<br />the Commissioner of Revenue shall also report to the Finance
<br />
<br />Committee the name, location and business of every person in
<br />
<br />default ; and if there be no default he shall so report. And it
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<br />shall be the duty, of the Mayor, immediately upon receipt of
<br />
<br />such report, to detail a policeman, and c;iuse such delinquent
<br />
<br />to be summoned before the Police Justice ti) show cause why
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<br />they should not be fined under provisions of this ordinance.
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<br />But the special detail of a policeman shall not relieve the gen-
<br />
<br />eral force from the general duty of enforcing this or any other
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<br />ordinance; and the Mayor shall especially see that all the re-
<br />
<br />quirements of this ordinance are enforced, and to this end he
<br />
<br />shall, at least once a month, especially require the police force
<br />
<br />to investigate violations of this ordinance.
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<br />120. The Commissioner of the Revenue shall receive for
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<br />each license issued by him a fee of seventy-five cents, to be
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<br />paid by the party to whom said license is issued.
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<br />121. It shall be the duty of the Commissioner of the Reve-
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<br />nue to keep a book, in which he shall classify all the branches
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<br />of business and occupation upon which a license is imposed
<br />
<br />by this ordinance, and show the amount of assessment made
<br />
<br />upon each license, the name of the person assessed, and the pe-
<br />
<br />riod for which such license was issued.
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<br />On the first clay of December, March, June and September
<br />
<br />of each year he shall deliver to the Finance Committee ex-
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<br />tracts from said book showing the entries tlierein made and
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<br />the total amount of licenses collected during the preceding
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<br />three months, properly classified. These extracts shall be cer-
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<br />tified under oath.
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<br />122. The taxes on licenses accruing under the provisions e f
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<br />this ordinance shall be due and payable, except where o
<br />
<br />wise herein provided, on or before the thirtieth day of April,
<br />
<br />1921, and shall be paid by the person against whom assessed
<br />
<br />to the Treasurer of the city in his office on or before the
<br />
<br />first day of May.
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<br />123. All ordinances, or parts of ordinances, relating to li-
<br />
<br />censes in conflict herewith are hereby repealed.
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<br />
<br />Adopted by the CoMnon Council March 10, 1921.
<br />Ayes: Forrest, Quarles, Smith, Twyman, Via and Whitten
<br />Whitten. (6): Noes, none.
<br />Concurred in by Board of Aldermen March 18, 1921.
<br />Ayes: Greaver, Timberlake and Walker.
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<br />Mayor Signature.
<br />Clerk Signature.
<br />President Common Council Signature.
<br />President Board of Aldermen Signature.
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