296
<br />57. Hobby Horses, etc.
<br />The license tax on hobby -horse machines, merry-go-rounds
<br />and other like machines, shall be one hundred and fifty dollars
<br />($150) for the period of one year, or twenty-five dollars
<br />($25) per week of six running clays, for each machine oper-
<br />ated, but no license shall be issued for a less period than one
<br />week. Not transf arable. No pro rata.
<br />68. Hotels.
<br />Any person who keeps a public inn or lodging house of more
<br />than thirty bedrooms where transient guests are fed or lodged
<br />for pay shall be deemed for the purpose of this act to be en-
<br />gaged in the business of keeping a hotel.
<br />A transient guest is one who puts tip for less than one week
<br />at such hotel, but such a house is no less a hotel because some
<br />of its guests put up for longer periods than one week.
<br />Any person conducting the business of keeping a hotel as de-
<br />fined in this section shall pay an annual license tax of one dol-
<br />lar for each bedroom and fifty cents for each bath room, in
<br />said hotel.
<br />59. Ice Cream -Manufacture.
<br />Each person or firm manufacturing ice cream shall pay a
<br />specific license of $10 per year. Not transferable. No pro
<br />rata.
<br />60. Ice -Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a license
<br />tax of $50.
<br />61. Itinerant Musicians.
<br />Every itinerant musician performing in the streets of this
<br />city, such as organ -grinders, bag -pipe 'blowers, etc., shall pay
<br />a specific tax of two dollars ($2) per week or fraction thereof.
<br />62. Job Printing Ounce.
<br />On every license to a person, firm or corporation to conduct
<br />a job printing office the tax shall be twenty-five dollars ($25).
<br />63. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />lars ($50) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />64. Laundries.
<br />Every person who operates a laundry and every agent of
<br />a non-resident laundry shall pay for the privilege of conduct-
<br />ing such business, if it be a laundry operated other than by
<br />hand, in this city, the sum of fifty dollars ($50).
<br />On every person operating a hand laundry the license tax
<br />shall be $20. But nothing in this section shall be construed to
<br />impose a license tax upon persons who wash bed clothing,
<br />wearing apparel, and so forth, without laundry machinery,
<br />and who do not keep shops or other regular places of business
<br />for laundry purposes.
<br />65. Lightning Rod Agents.
<br />Every person canvassing for, selling or erecting lightning
<br />rods in this city, other than a regular licensed merchant, shall
<br />pay a specific license tax of twenty-five dollars ($25) for a
<br />year or fractional part thereof. Not transferable.
<br />66. Live Stock Brokers, Dealers, etc.
<br />Every dealer in live stock who shall buy for the purpose of
<br />selling, or who shall sell, any of the live stock purchased by
<br />him shall pay a license tax of $25. Butchers and farmers buy-
<br />ing for their own use, or selling, shall not be subject to this
<br />tax.
<br />67. Livery Stables.
<br />On every license to keep a livery suable the tax shall be thir-
<br />ty-five dollars ($35) and an additional tax of fifty cents on
<br />each stall therein, and two dollars for each saddle horse.
<br />68. Machine Shops.
<br />See § 54.
<br />69. Manufacturers of Vehicles.
<br />On every person or firm conducting the business of manu-
<br />facturing wagons, drays and carts, carriages, buggies and like
<br />vehicles, the license tax shall be twenty-five dollars ($25) .
<br />70. Medicines, Salves, etc. -Sale of on Street.
<br />On every such license to carry or sell medicines, salves or
<br />liniments, on the streets, alleys, or elsewhere in this city, the
<br />tax shall be ten dollars ($10) per clay, but no such license shall
<br />he issued except by authority of the Nlayor.
<br />71. Merchants.
<br />The license tax on every person or firm for the privilege of
<br />conducting a mercantile business in the city of Charlottesville
<br />shall be as follows:
<br />If the amount of purchases shall not exceed $1,000, the tax
<br />shall be $10.
<br />I f the amount of purchases shall not exceed $2,000, the tax
<br />shall be $18.
<br />If the amount of purchases shall not exceed $3,000, the tax
<br />shall be $25.
<br />And on all purchases over $3,000 and less than $10,000, the
<br />tax shall be seventy cents (70c.) on the $100 in excess of
<br />$3,000.
<br />On all purchases over $10,000 and less than $20,000, the
<br />tax shall be sixty cents (60c.) on the $1,000 in excess of
<br />$10,000.
<br />On all purchases over $20,000 and less than $30,000, the tax
<br />shall be fifty cents (50c.) on the $100 in excess of $20,000.
<br />On all purchases over $30,000 and less than $40,000, the tax
<br />shall be forty cents (40c.) on the $100 in excess of $30,000.
<br />On all purchases over $40,000 and less than $50,000, the
<br />tax shall he thirty cents (30c.) on the $100 in excess of
<br />$40,000.
<br />On all purchases in excess of $50,000, the tax shall be ten
<br />cents (10c.) on the $100.
<br />72. Merchants -Commission.
<br />Every person, firm or corporation 1mving or selling for an-
<br />other any kind of merchandise except cider on commission
<br />shall de deemed a commission merchant.
<br />The tax on conmiission merchants shall be fifty dollars
<br />($50) ; but when his commission shall exceed one thousand
<br />dollars the tax shall be sixty dollars ($OO) ; and ten dollars
<br />($10) for each thousand dollars in excess of two thousand
<br />dollars.
<br />73. Merchants -Tobacco.
<br />See § 94.
<br />74. Merchandise Broker.
<br />Every person, firm or corporation doing business in this
<br />city who receives or distributes provisions and merchandise
<br />including flour, hay or grain shipped into this city for dis-
<br />tribution on account of the shipper, and who participates in
<br />the profits ensuing from or accruing out of the sales of such
<br />provisions and merchandise, including flour, hay or grain and
<br />who invoices such sales and collects the money therefor, shall
<br />de deemed to be a broker and shall pay a license tax of one
<br />hundred dollars ($100).
<br />76. Merchandise Shipped in, Sold and Delivered.
<br />Every person, firm or corporation, including manufacturers
<br />or dealers who are not taxed tinder any other ordinance of this
<br />city, who from merchandise shipped into this city for the pur-
<br />pose of sale, shall sell or offer for sale such merchandise, or
<br />any part thereof, whether the sale or offer for sale be made be-
<br />fore or after arrival of such merchandise, in the city, and
<br />whether delivery be made at the time of sale Jr not, shall paY
<br />a license tax of $25.
<br />76. Milk Depot.
<br />Every person, firm or corporation buying and selling sweet
<br />milk shall pay a license tax of fifty dollars ($50) per annum.
<br />77. Monuments and Tombstones.
<br />Each person or corlmration or agent conducting the busi-
<br />ness of making or selling tombstones, monuments, etc., shall
<br />pay a specific license tax of twenty-five dollars ($25)•
<br />78. Moving Picture Machines, Phonographs, Orapho-
<br />phones, etc.
<br />For the exhibition of any automatic moving picture ma-
<br />chine, phonograph, graphophone, or similar musical machine'
<br />except for benevolent, charitable or educational purposes,
<br />where the price of admission to such exhibition does not ex-
<br />ceed the sum of 5 cents, there shall be paid a license orone
<br />e of
<br />three dollars for each week, or less time than a week,
<br />of
<br />hundred dollars per annum for the exhibition there , and
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