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shall be ten dollars ($10.00) ; but when his commission or com-
<br />
<br />pensation shall exceed $1,000.00 the tax shall be $15.00; and
<br />
<br />$5,00 for each $1,000.00 or fraction thereof in excess of
<br />
<br />$2,000,00. A person, firm or corporation who is both a com-
<br />
<br />mission merchant and a merchandise broker shall pay only one
<br />
<br />tax under this section.
<br />
<br />73, Merchants -Tobacco.
<br />
<br />See § 9.3.
<br />
<br />74, Merchandise Broker.
<br />
<br />lice § 72.
<br />
<br />75. Merchandise Shipped in, Sold and Delivered.
<br />
<br />Every person, firm or corporation, including manufacturers
<br />
<br />or dealers who are not taxed under any other ordinance of this
<br />
<br />city, who from merchandise shipped into this city for the pur-
<br />
<br />pose of sale, shall sell or offer for sale such merchandise, or
<br />
<br />any part thereof, whether the sale or offer for sale be made be-
<br />
<br />fore or after arrival of such merchandise in the city, and
<br />
<br />whether delivery be made at the time of sale or not, shall pay
<br />
<br />a license tax of $25.
<br />
<br />76. Milk Depot.
<br />
<br />Every person, firm or corporation buying and selling sweet
<br />
<br />milk shall pay a license tax of twenty-five dollars ($25.00) per
<br />
<br />annttm.
<br />
<br />77. Monuments and Tombstones.
<br />
<br />Each person, firm or corporation or agent conducting the busi-
<br />
<br />ness of making or selling tombstones, monuments, etc., shall
<br />
<br />pay a specific license tax of twenty-five dollars ($25).
<br />
<br />78: Moving Picture Machines, Phonographs, Grapho-
<br />
<br />phones, etc.
<br />
<br />For the exhibition of any- automatic moving picture machine,
<br />
<br />phonograph, graphophone or similar musical machine, except
<br />
<br />for benevolent, charitable or educational purposes, where the
<br />
<br />price of admission to such exhibition does not exceed the sum
<br />
<br />of 15 cents, there shall he paid a liense fee of five dollars for
<br />
<br />each week or less time than a week, or one hundred and fifty
<br />
<br />dollars per annum for the exhibition thereof, and where the ad-
<br />
<br />mission to such exhibition exceeds 15 cents but does not exceed
<br />
<br />20 cents there shall be paid an additional license fee of three
<br />
<br />dollars per week, or less time than a week, or an additional
<br />
<br />fifty dollars per annum, and where the admission to such exhi-
<br />
<br />bition exceeds 20 cents but does not exceed 50 cents there shall
<br />
<br />be paid an additional license fee of two dollars per week or less
<br />
<br />time than a week or an additional fifty dollars per annum; the
<br />
<br />license for one year to be paid quarterly, and a license for a pe-
<br />
<br />riod exceeding one week to be based upon the per annum li-
<br />
<br />cense fee; provided, however, that when such exhibition is
<br />
<br />given for benevolent, charitable or educational purposes and is
<br />
<br />given for a period of more than a week in any year and the ex-
<br />
<br />hibitor thereof receives a part of the receipts from such exhibi-
<br />
<br />tion as his compensation, then such exhibition, after the first
<br />
<br />week shall not be exempt from the payment of the license fee
<br />
<br />herein prescribed; and where the admission exceeds 50 cents
<br />
<br />the license tax as prescribed in Sec. l l l shall apply.
<br />
<br />79. Oculists.
<br />
<br />Sec 1 r1.
<br />
<br />80. Oils.
<br />
<br />Any person, firm or corporation, wbuse 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 />$50.
<br />
<br />81. Opticians.
<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 be paid a license tax of one hundred dollars
<br />
<br />($100.00) ; provided this tax shall not apply to any person pay-
<br />
<br />merchants license tax.
<br />
<br />8 3. 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 and popcorn the license tax
<br />
<br />shall be ten dollars ($10). No pro 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 />8 6. 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 on a sash, blind and door
<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 />8 8. 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 />Oil every license to any person or firm to conduct the busi-
<br />
<br />ness of manufacturing or bottling pop, ginger ale, or other
<br />
<br />aerated waters, the tax shall be fifty dollars ($50.00).
<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, shall pay a
<br />
<br />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 />9 2. 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, shall pay a special license tax of
<br />
<br />twenty-five dollars. ($25) .
<br />
<br />9 3. Restaurants.
<br />
<br />See Hating 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, without 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 construed 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 />
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