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<br />101. Snack or Lunch Counters.
<br />On every person conducting a snack or lunch counter, the
<br />license tax shall be ten dollars ($10) per year.
<br />102. Soda Fountains.
<br />The specific license tax on every soda fountain shall be twenty
<br />dollars ($20) for one year or fractional part thereof.
<br />103. Street Venders or Merchants.
<br />On every person, whether manufacturer or not, selling upon
<br />the street or other public places, inflated balloons, plaster fig-
<br />ures, toys, jewelry and other small articles, the license tax shall
<br />be $10 per clay. The Mayor shall, if lie deem it necessary, des-
<br />ignate the place of sale, or refuse the license.
<br />104. Storing and Impounding,
<br />On every license to a person or firm to keep, f or compensa-
<br />tion, any house, yard or lot for storage, or other impounding,
<br />the tax shall be ten dollars ($10) on each house, yard or lot.
<br />105. Surgeons.
<br />See § 14.
<br />106. Surveyors.
<br />See § 14.
<br />107. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring or
<br />selling suits or dresses by sample shall be deemed a merchant
<br />and subject to § 80 of this ordinance.
<br />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 f roni 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 done
<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 ($3,000) 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, firnis 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 pro 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 />115. 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 />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 />It 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 designatcd Wagon Inspector
<br />and it shall be his duty to see that all vebldes for which a li-
<br />cense is required tinder this section shall have their numbers
<br />properly displayed, and if any vehicles be found without such
<br />number it shall be his ditty 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 />f orce.
<br />115a. Vehicles—Motor-Driven.
<br />Every owner of a motor -driven vehicle on or before the first
<br />day of May of each year, or before lie shall commence to operate
<br />his machine, shall obtain a license to operate the same by making
<br />application to the City Manager for a license to operate. The ap-
<br />plication must contain the name of the applicant, his residence,
<br />and if a corporation, its place of business, giving the name, factory
<br />number, if any, fixed by its maker, a brief description showing
<br />the style of the machine, source of power, number of cylinders
<br />and horse power, as computed by tie provisions of the State law
<br />now in force or in accordance with any modifications that here.
<br />after may be made by the State. After making application, upon
<br />presentation of a receipt from the City 'Treasurer showing that
<br />said applicant has paid into the treasury of the City the required
<br />license tax .fee, the City Manager shall issue a certificate of reg-
<br />istration and license. The method for ascertaining the required
<br />license tax shall be the same as that provided for in the State
<br />law except the rate shall be as follows:
<br />Pleasure Cars: tip to 29 H. P. inc., 20c. per H. P.
<br />Pleasure Cars: 30 H. P. to 39 H. P. inc., 25c. per H. P•
<br />Pleasure Cars: 40 H. P. and over, 30c. per H. P.
<br />Trucks: 1 ton or less, $5.00.
<br />Trucks: 1 / ton, $7.50.
<br />Trucks: 2 tons, $10.00.
<br />Trucks: 2/ tons, $12.50.
<br />Trucks: All over 2/ tons, $20.00...
<br />In no case shall the tax on any motor -driven vehicle be less than
<br />$2.50.
<br />The taxes on licenses accruing under the provisions of this
<br />ordinance shall be due and payable, except where otherwise here-
<br />in provided, on or before the first day of May,
<br />1922, and shall
<br />be paid by the person against whom assessed to the Treasurer
<br />of the City in his office on or before the first day of Nlay. Pro-
<br />rated only on six months' basis.'
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