1923 ORDINANCES - Laserfiche WebLink

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Mfi sold, shall pay a license tax of fifteen dollars ($15) for each day he barters or sells in this city. 96. Shoemakers. On every person or firm conducting a shop for the repair or manufacture of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $5 for each bench. 9 7. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $25 per annum, or $7 per month if for a less time than a year. 98. Shows, Circuses, etc, On a circus, menagerie, tent show, or other such like exhibi- tion or performance, within the corporate limits of the city or within one mile of the same, whether combined or separate, the license tax shall be seventy-five dollars ($75) for the first per- formance or exhibition, and thirty-five dollars ($35) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, men- agerie, tent show or other such like exhibition or performance within the corporate limits of the city or within one mile of the same, the license tax shall be twenty dollars ($20) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. 99. Skating Rink. On every license to the proprietor or occupier of a room fitted up or used for roller skating purposes, the tax shall be fifty dollars ($50). 100. Slot Machine. On all slot machines not prohibited by law, there shall be a tax of $2.50 per annum; and the regulations applicable there- to shall be the same as are applicable to, and provided for those licensed under the State law. ( See § 139 of the Tax Laws of Virginia.) . 101. Snack or Lunch Counters. On every person conducting a snack or lunch counter, the li- cense tax shall be ten dollars ($10.00) per year or two dollars ( $2.00) per day. 102. Soda Fountains. The specific license tax on every soda fountain shall he twenty dollars ($20) for one year or fractional part thereof. 103. Street Venders or Merchants. On every person, whether manufacturer or not, selling tipon the street or other public places, inflated balloons, plaster fig - tires, toys, jewelry and other small articles, the license tax shall be $10 per day. The Mayor shall, if he deem it necessarv, des- ignate the place of sale, or refuse tine license. 104. Storing and Impounding. On every license to a person or firm to keep, for compensa- tion, any house, yard or lot for storage, or other impounding, the tax shall be ten dollars ($10) on each house, yard or lot. 105. Surgeons. See § 14. 106. Surveyors. See § 14. 107. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling suits or dresses by sample shall be deemed a merchant and subject to § 71 of this ordinance. 108. Telegraph Companies. On telegraph companies or agents each for business clone between this and other points within the State of Virginia, and not including any business done to or from points without the state, and not including business in which messages al- though to or from points within this state, pass through ter- ritory without this state, and not including any business done for the government of the United States, its officers or agents, a license tax of one hundred dollars shall be paid. Provided that any company taxed under this section whose receipts do not exceed three thousand dollars ($3,000) per annum, the tax shall be fifty dollars ($50). 109. Telephone Companies. On each telephone company the license tax shall be one per cent. on the gross receipts of such company. The gross receipts on which percentage is charged shall include all phone service known as mutual, all revenues derived from long distance serv- ice, and all moneys derived from the use of the switch board by local lines, expressly excepting business done. between this city and points without the state, and messages sent to or received by the government of they United States or this state or their agents or officers. This license tax shall be assessable and payable in like man- ner as that of the State. 110. Theatres and Public Rooms. On every proprietor of a public or private building kept or used exclusively for any theatrical or similar performance, panorama or public exhibition, variety show or other enter- tainment ( whether any charge is made for admission thereto or not), the license tax shall be one hundred dollars ($100) per year. Houses paying tine tax as prescribed in either sec- tion 78 or 111 shall not be subject to this tax. 111. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition of any kind there shall be paid four dollars ($4.00), and three dol- lars ($3.00) for each additional day or ten dollars ($10.00) per week of a continuance performance. 112. Trading Stamps. The specific license tax on every person, firm or corpora- tion, whether acting for himself or as an agent for another, to engage in selling trading stamps, or another device for the same purpose, to any persons, firms or incorlx)rated companies doing business in this city, shall he two hundred and fifty dol- lars ($250), payable in advance, and in addition thereto, a tax of $250 on any person, firm or corporation using them. 113. Typewriting Machines. Any person or firm, other than a regular licensed merchant, selling in this city, typewriting machines, shall pay a specific license tax of twenty dollars ($20) for one year. No pro rata. 114. Undertakers. An undertaker shall lay for the privilege of transacting such business a special license tax of one hundred dollars ($100) ; provided that if the gross receipts of the business do not exceed twenty-five hunched dollars the tax shall be fifty dollars ($50). 115. Vehicles. On every two -horse hack, phaeton, omnibus or drag used for hire, ten dollars ($10). On every one-horse buggy, phaeton, surrey, dray, used for hire, five dollars ($5). On every two -horse wagon or dray, with or without springs, used for hire, eight dollars ($8). On every one-horse wagon, dray or cart, used for hire, six dollars ($6). Lavery owner of an automobile or automobiles for hire shall pay $20.00 for the first car and $15.00 for each additional car. Any person desiring to surrender a license for a one-horse vehicle and have issued therefor license for a two -horse ve- hicle, shall be entitled to a credit for the unexpired part of the license surrendered. Any person, non-resident, hauling goods, or letting his ve- hicle or vehicles out for hire on the public streets of this city, shall be held liable under this ordinance. Every licensed carriage, hack, wagon or other vehicle, shall have its license number plainly marked on metal or other ma- terial and placed on the rear face of the rear axle thereof, or other conspicuous place. Such license number shall be supplied by the Commissioner of Revenue. It shall be unlawful to transfer a tag from one vehicle to another, except: in case of a vehicle being temporarily disabled. The Chief of Police is hereby designated Wagon Inspector and it shall be his duty to see that all vehicles for which a li- cense is required tinder this section shall have their numbers V.