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108. Telegraph Companies.
<br />On telegraph companies or agents each for business done
<br />between this and other points within the State of Virginia,
<br />and not including any business done to or from points without
<br />the state, and not including business in which messages al-
<br />though to or from points within this state, pass through ter-
<br />ritory without this state, and not including any business clone
<br />for the government of the United States, its officers or agents,
<br />a license tax of one hundred dollars shall be paid. Provided
<br />that any company taxed under this section whose receipts do
<br />not exceed three thousand dollars ($3000) per annum, the tax
<br />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 re-
<br />ceipts on which percentage is charged shall include all phone
<br />service known as mutual, all revenues derived from long dis-
<br />tance service, and all moneys derived from the use of the
<br />switch board by local lines.
<br />This license tax shall be assessable and payable in like man-
<br />ner 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,
<br />panorama or public exhibition, variety show or other enter-
<br />tainment ( whether any charge is made for admission thereto
<br />or not) , the license tax shall be one hundred dollars ($100)
<br />per year. Houses paying the tax as prescribed in either sec-
<br />tion 78 or 111 shall not be subject to this tax.
<br />111. Theatricals.
<br />On every theatrical performance or any performance sim-
<br />ilar thereto, panorama or any public performance or exhibi-
<br />tion of any kind there shall be paid five dollars ($5) for the
<br />first and three dollars ($3) for each additional performance;
<br />or $15 per week of a continuance performance, or in lieu there-
<br />of $150 for the exhibitions therein for one year.
<br />112. Trading Stamps.
<br />The specific license tax on every person, firm or corpora-
<br />tion, whether acting for himself or as an agent for another, to
<br />engage in selling trading stamps, or another device for the
<br />same purpose, to any persons, firms or incorporated companies
<br />doing business in this city, shall be two hundred and fifty dol-
<br />lars ($250), payable in advance, and in addition thereto, a tax
<br />of $250 on any person, firm or corporation using them.
<br />113. 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 tro rata.
<br />114. Undertakers.
<br />An undertaker shall pay for the privilege of transacting
<br />such business a special license tax of one hundred dollars
<br />($100) ; provided that if the gross receipts of the business do
<br />not exceed twenty-five hundred dollars the tax shall be fifty
<br />dollars ($50) .
<br />118. Vehicles.
<br />On every two -horse hack, phaeton, omnibus or drag used
<br />for 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 ve-
<br />hicle, shall be entitled to a credit for the unexpired part of the
<br />license surrendered.
<br />Any person, non-resident, hauling goods, or letting his ve-
<br />hicle or vehicles out for hire on the public streets of this city,
<br />shall be held liable under this ordinance.
<br />Presented and approved March 21,1.921.
<br />lAyo r,
<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 />1t 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
<br />number it shall be his duty to ascertain the name of the owner
<br />and require said license to be procured under penalty as pro-
<br />vided in the general provisions of this ordinance. And in all
<br />cases where the number is not properly displayed the delin-
<br />quent shall be fined not less than $1.50 nor more than $5.00.
<br />In the discharge of the duty thus imposed the Chief shall
<br />have authority to call to his aid the several members of his
<br />force.
<br />General Provisions.
<br />116. A like license shall be required of any firm, joint stock
<br />company or corporation as provided for in this ordinance for
<br />a person or firm.
<br />117. The Tax I,aws of Virginia shall be the authority for
<br />interpreting the subjects as taxed under this ordinance, in so
<br />far as it may contain similar subjects.
<br />118. On every license for which a tax shall not have been
<br />provided for in this ordinance, the tax shall he the same as
<br />that required by the State Tax haws.
<br />119. Any person, firm or corlwration, conducting a busi-
<br />ness, occupation or profession for the conduct of which a li-
<br />cense tax is required under this, ordinance, without first ob-
<br />taining such license, shall be guilty of a misdemeanor and shall
<br />be fined not less than $2.50 nor more than $10 for each day
<br />he is in default. it shall be the duty of the Commissioner of
<br />Revenue and 'Treasurer to report in writing to the Mayor ev-
<br />ery case of default as soon as it comes to his knowledge and
<br />the Commissioner of Revenue shall also report to the Finance
<br />Committee the name, location and business of every person in
<br />default ; and if there be no default he shall so report. And it
<br />shall be the duty, of the Mayor, immediately upon receipt of
<br />such report, to detail a policeman, and c;iuse such delinquent
<br />to be summoned before the Police Justice ti) show cause why
<br />they should not be fined under provisions of this ordinance.
<br />But the special detail of a policeman shall not relieve the gen-
<br />eral force from the general duty of enforcing this or any other
<br />ordinance; and the Mayor shall especially see that all the re-
<br />quirements of this ordinance are enforced, and to this end he
<br />shall, at least once a month, especially require the police force
<br />to investigate violations of this ordinance.
<br />120. The Commissioner of the Revenue shall receive for
<br />each license issued by him a fee of seventy-five cents, to be
<br />paid by the party to whom said license is issued.
<br />121. It shall be the duty of the Commissioner of the Reve-
<br />nue to keep a book, in which he shall classify all the branches
<br />of business and occupation upon which a license is imposed
<br />by this ordinance, and show the amount of assessment made
<br />upon each license, the name of the person assessed, and the pe-
<br />riod for which such license was issued.
<br />On the first clay of December, March, June and September
<br />of each year he shall deliver to the Finance Committee ex-
<br />tracts from said book showing the entries tlierein made and
<br />the total amount of licenses collected during the preceding
<br />three months, properly classified. These extracts shall be cer-
<br />tified under oath.
<br />122. The taxes on licenses accruing under the provisions e f
<br />this ordinance shall be due and payable, except where o
<br />wise herein provided, on or before the thirtieth day of April,
<br />1921, and shall be paid by the person against whom assessed
<br />to the Treasurer of the city in his office on or before the
<br />first
<br />clay of May.
<br />123. All ordinances, or parts of ordinances, relating to li-
<br />censes in conflict herewith are hereby repealed.
<br />rch 10 1.0
<br />Adopted by the COMnon Council Ira r1via
<br />Ayes: Forrest, Quarles, Smith, Thant 921
<br />Whitten. (6): Noes, none. J'arO 1811
<br />Concurred in by Board of Aldermen
<br />Ayes: Greawer Timberlake and Walker,
<br />Cl a rk.
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<br />—,Td --n t ommon Covnc 1.
<br />Pre ident Board of Aldameri�
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