where
<br />the admission to such exhibition exceeds 5 cents but
<br />does not exceed 20 cents there shall he paid an additional li-
<br />cense fee of three dollars per week, or less time than a week,
<br />or an additional fifty
<br />per
<br />1"telicense for n
<br />year to be paidq arerlYand a lienseforaperiocexceedig
<br />one week to he based upon the per annum license fee; provided,
<br />however, that when such exhibition, is given for benevolent,
<br />charitable or educational purposes and is given for a period of
<br />more than one week in any year and the exhibitor thereof re-
<br />ceives a part of the receipts from such exhibition as his com-
<br />pensation, then such exhibition,, after the first week, shall not
<br />be exempt from the payment of the license fee herein pre-
<br />scribed; and where the admission exceeds 20 cents the license
<br />tax as prescribed in sec. 111 shall apply.
<br />79. Oculists.
<br />See § 14.
<br />80. Oils.
<br />Any person, firm or corporation, whose place of business is
<br />without the corporate limits of the city, who shall engage in
<br />the business of selling to wholesale or to both wholesale and re-
<br />tail merchants in this city kerosene oil or other illuminating
<br />oil shall pay a license tax of $75.
<br />Any person, firm or corporation, whose place of business is
<br />without the corporate limits of the city, who shall engage in
<br />the business of selling only to retail merchants in this city ker-
<br />osene oil or other illuminating oil shall pay a license tax of
<br />p.
<br />81. Opticians.
<br />See § 14.
<br />82, Patent Medicines.
<br />On every license to a person to sell patent medicines or other
<br />such articles, whether manufactured in this or any other state
<br />or territory, shall pay a license tax of one hundred dollars
<br />($100) ; provided this tax shall not apply to any druggist or
<br />apothecary doing business in this city, carrying a regular stork
<br />of drugs and medicines.
<br />83. Pawnbrokers.
<br />On every license to a pawnbroker, the specific license tax
<br />shall be one hundred dollars ($100) for one year or frac-
<br />tional part thereof. Not transf crable.
<br />84. Peanut and Popcorn Venders.
<br />On street venders of peanuts aid impcorn the license tax
<br />shall be ten dollars ($10). No pre) rata.
<br />85. Peddlers.
<br />Any person acting as peddler, as defined by the State Laws-
<br />of
<br />awsof Virginia, shall pay a license tax of $150. Not transf crable.
<br />No pro rata.
<br />86. Physicians.
<br />See § 14.
<br />87. Planing Mill and Sash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />Mill, the tax shall be fifty dollars ($50) .
<br />On every person or firm carrying un a sash, blind and doer
<br />factory, the tax shall be thirty-five dollars ($35) .
<br />I ut if a person or firm conduct a sash, (lour and blind fac-
<br />tory in combination with a planing mill, the tax shall be seven-
<br />tY-five dollars ($75) .
<br />88. Plumbers.
<br />On every license to a plumber the tax shall be twenty-five
<br />dollars ($25). This section shall apply to all persons, firms
<br />or corporations who do plumbing, gas -fitting, steam and hot
<br />water heating.
<br />89' POP -Manufacture and Sale.
<br />On every license to any person or firm to conduct the busi-
<br />ness of facturing or bottling pop, ginger ale, or other
<br />aerated waters, the tax shall be twenty-five dollars ($25) .
<br />90. Private Bankers.
<br />) very person, firm or corporation conducting the business
<br />of private banker as defined by the State Tax Laws, § 77, shall
<br />NY a license tax of $100 per year.
<br />297-
<br />91. Private Entertainment.
<br />Private entertainment (thirty rooms or less), tax $5.00 and
<br />$1.00 additional for each room in excess of 10.
<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 />9 2, Publishers.
<br />On every non-resident person, firm or corporation publish-
<br />ing a city directory, book, pamphlet, fire alarm or telephone
<br />directory, theatrical program, display card, desk blotter, hotel
<br />register or any other medium or device, other than regular
<br />newspapers or periodicals entered at the Charlottesville post -
<br />office as second-class matter, used or employed for advertis-
<br />ing matter of any kind other than that of the person, firm or
<br />corporation issuing the same, a special license tax of twenty-
<br />five dollars ($25) .
<br />93. Restaurants.
<br />See bating Houses.
<br />94. Retailers of Tobacco, Snuff, etc.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco, snuff, cigars, or cigarettes, withotit having obtained
<br />a specific license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five dol-
<br />lars ($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 constnied to require of any person tak-
<br />ing out this special license tax to sell tobacco, snuff, cigars or
<br />cigarettes a merchants' license in addition thereto based on
<br />amount 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
<br />sold, shall pay a license tax of fifteen dollars ($15) for each
<br />day he barters or sells in this city.
<br />96. Shoemakers.
<br />On every person or firm conducting a shop for the repair
<br />or manufacture of shoes, boots, etc., the license tax shall be
<br />$2.50 for each bench without machine; with machine $5 for
<br />each bench.
<br />9 7. Shooting Gallery.
<br />On every license to keep a shooting gallery, the 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 exhibi-
<br />tion or performance, within the corporate limits of the city or
<br />within one mile of the same, whether combined or separate, the
<br />license tax shall be seventy-five dollars ( $75) for the first per-
<br />formance or exhibition, and thirty-five dollars ($35) for each
<br />additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, men-
<br />agerie, tent show or other such like exhibition or performance
<br />within the corporate limits of the city or within one mile of the
<br />same, the license tax shall he twenty dollars ($20) for each
<br />performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent show,
<br />or other such like exhibition or performance unless and until
<br />the price of admissions and of seats shall have been previously
<br />generally published.
<br />99. Skating Rink.
<br />On every license to the proprietor or occupier of a room
<br />fitted tip or used for roller skating purposes, the tax shall be
<br />fifty dollars ($50) .
<br />100. Slot Machine.
<br />On all slot machines not prohibited by law, there shall be a
<br />tax of $2.50 per annum; and the regulations applicable there-
<br />to shall 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.)
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