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where the admission to such exhibition exceeds 5 cents but <br /> <br />does not exceed 20 cents there shall he paid an additional li- <br /> <br />cense fee of three dollars per week, or less time than a week, <br /> <br />or an additional fifty <br /> <br />year to be paid quarterly, and a license for a period exceeding <br /> <br />one week to he based upon the per annum license fee; provided, <br /> <br />however, that when such exhibition, is given for benevolent, <br /> <br />charitable or educational purposes and is given for a period of <br /> <br />more than one week in any year and the exhibitor thereof re- <br /> <br />ceives a part of the receipts from such exhibition as his com- <br /> <br />pensation, then such exhibition,, after the first week, shall not <br /> <br />be exempt from the payment of the license fee herein pre- <br /> <br />scribed; and where the admission exceeds 20 cents the license <br /> <br />tax as prescribed in sec. 111 shall apply. <br /> <br />79. Oculists. <br /> <br />See § 14. <br /> <br />80. Oils. <br /> <br />Any person, firm or corporation, whose place of business is <br /> <br />without the corporate limits of the city, who shall engage in <br /> <br />the business of selling to wholesale or to both wholesale and re- <br /> <br />tail merchants in this city kerosene oil or other illuminating <br /> <br />oil shall pay a license tax of $75. <br /> <br />Any person, firm or corporation, whose place of business is <br /> <br />without the corporate limits of the city, who shall engage in <br /> <br />the business of selling only to retail merchants in this city ker- <br /> <br />osene oil or other illuminating oil shall pay a license tax of <br /> <br />81. Opticians. <br /> <br />See § 14. <br /> <br />82, Patent Medicines. <br /> <br />On every license to a person to sell patent medicines or other <br /> <br />such articles, whether manufactured in this or any other state <br /> <br />or territory, shall pay a license tax of one hundred dollars <br /> <br />($100) ; provided this tax shall not apply to any druggist or <br /> <br />apothecary doing business in this city, carrying a regular stork <br /> <br />of drugs and medicines. <br /> <br />83. Pawnbrokers. <br /> <br />On every license to a pawnbroker, the specific license tax <br /> <br />shall be one hundred dollars ($100) for one year or frac- <br /> <br />tional part thereof. Not transferable. <br /> <br />84. Peanut and Popcorn Venders. <br /> <br />On street venders of peanuts aid impcorn the license tax <br /> <br />shall be ten dollars ($10). No pre) rata. <br /> <br />85. Peddlers. <br /> <br />Any person acting as peddler, as defined by the State Laws- <br /> <br />of Virginia, shall pay a license tax of $150. Not transferable. <br /> <br />No pro rata. <br /> <br />86. Physicians. <br /> <br />See § 14. <br /> <br />87. Planing Mill and Sash, Blind and Door Factory. <br /> <br />On every license to a person or firm conducting a planing <br /> <br />Mill, the tax shall be fifty dollars ($50) . <br /> <br />On every person or firm carrying un a sash, blind and doer <br /> <br />factory, the tax shall be thirty-five dollars ($35) . <br /> <br />But if a person or firm conduct a sash, door and blind fac- <br /> <br />tory in combination with a planing mill, the tax shall be seven- <br /> <br />ty-five dollars ($75) . <br /> <br />88. Plumbers. <br /> <br />On every license to a plumber the tax shall be twenty-five <br /> <br />dollars ($25). This section shall apply to all persons, firms <br /> <br />or corporations who do plumbing, gas -fitting, steam and hot <br /> <br />water heating. <br /> <br />89. Pop -Manufacture and Sale. <br /> <br />On every license to any person or firm to conduct the busi- <br /> <br />ness of facturing or bottling pop, ginger ale, or other <br /> <br />aerated waters, the tax shall be twenty-five dollars ($25) . <br /> <br />90. Private Bankers. <br /> <br />Every person, firm or corporation conducting the business <br /> <br />of private banker as defined by the State Tax Laws, § 77, shall <br /> <br />NY a license tax of $100 per year. <br /> <br />91. Private Entertainment. <br /> <br />Private entertainment (thirty rooms or less), tax $5.00 and <br /> <br />$1.00 additional for each room in excess of 10. <br /> <br />This section shall be construed to apply to all keepers of what <br /> <br />are known as "boarding houses" accepting boarders. or lodgers <br /> <br />for less than one week, as defined by the State License Law gov- <br /> <br />erning "houses of private entertainment." <br /> <br />92. Publishers. <br /> <br />On every non-resident person, firm or corporation publish- <br /> <br />ing a city directory, book, pamphlet, fire alarm or telephone <br /> <br />directory, theatrical program, display card, desk blotter, hotel <br /> <br />register or any other medium or device, other than regular <br /> <br />newspapers or periodicals entered at the Charlottesville post - <br /> <br />office as second-class matter, used or employed for advertis- <br /> <br />ing matter of any kind other than that of the person, firm or <br /> <br />corporation issuing the same, a special license tax of twenty- <br /> <br />five dollars ($25) . <br /> <br />93. Restaurants. <br /> <br />See Eating Houses. <br /> <br />94. Retailers of Tobacco, Snuff, etc. <br /> <br />No person not a producer shall be allowed to sell by retail <br /> <br />tobacco, snuff, cigars, or cigarettes, withotit having obtained <br /> <br />a specific license to do so. <br /> <br />The sum to be paid by retailers of tobacco, snuff, cigars or <br /> <br />cigarettes shall be for said privilege a specific tax of five dol- <br /> <br />lars ($5), which shall be assessed and collected as other assess- <br /> <br />ments upon license, but which shall not be in lieu of merchants <br /> <br />license on purchases. <br /> <br />This section shall be constnied to require of any person tak- <br /> <br />ing out this special license tax to sell tobacco, snuff, cigars or <br /> <br />cigarettes a merchants' license in addition thereto based on <br /> <br />amount of purchases. <br /> <br />95. Sample Merchants or Agents. <br /> <br />Any person selling to consumers by sample, card or repre- <br /> <br />sentation, or selling or taking orders for any article other than <br /> <br />from merchants or other persons dealing in the articles so <br /> <br />sold, shall pay a license tax of fifteen dollars ($15) for each <br /> <br />day he barters or sells in this city. <br /> <br />96. Shoemakers. <br /> <br />On every person or firm conducting a shop for the repair <br /> <br />or manufacture of shoes, boots, etc., the license tax shall be <br /> <br />$2.50 for each bench without machine; with machine $5 for <br /> <br />each bench. <br /> <br />9 7. Shooting Gallery. <br /> <br />On every license to keep a shooting gallery, the tax shall be <br /> <br />$25 per annum, or $7 per month if for a less time than a year. <br /> <br />98. Shows, Circuses, etc. <br /> <br />On a circus, menagerie, tent show, or other such like exhibi- <br /> <br />tion or performance, within the corporate limits of the city or <br /> <br />within one mile of the same, whether combined or separate, the <br /> <br />license tax shall be seventy-five dollars ( $75) for the first per- <br /> <br />formance or exhibition, and thirty-five dollars ($35) for each <br /> <br />additional performance or exhibition. <br /> <br />On a side show attached to or exhibiting with any circus, men- <br /> <br />agerie, tent show or other such like exhibition or performance <br /> <br />within the corporate limits of the city or within one mile of the <br /> <br />same, the license tax shall he twenty dollars ($20) for each <br /> <br />performance or exhibition. <br /> <br />No license shall be issued to any circus, menagerie, tent show, <br /> <br />or other such like exhibition or performance unless and until <br /> <br />the price of admissions and of seats shall have been previously <br /> <br />generally published. <br /> <br />99. Skating Rink. <br /> <br />On every license to the proprietor or occupier of a room <br /> <br />fitted tip or used for roller skating purposes, the tax shall be <br /> <br />fifty dollars ($50) . <br /> <br />100. Slot Machine. <br /> <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 there- <br /> <br />to 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.) <br />