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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 />97. 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 be 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 up 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 />
<br />101. Snack or Lunch Counters.
<br />
<br />On every person conducting a snack or lunch counter, the li-
<br />
<br />cense tax shall be ten dollars ($10.00) per year or two dollars
<br />
<br />( $2.00) per day.
<br />
<br />102. Soda Fountains.
<br />
<br />The specific license tax on every soda fountain shall he twenty
<br />
<br />dollars ($20) for one year or fractional part thereof.
<br />
<br />103. Street Venders or Merchants.
<br />
<br />On every person, whether manufacturer or not, selling tipon
<br />
<br />the street or other public places, inflated balloons, plaster fig -
<br />
<br />tires, toys, jewelry and other small articles, the license tax shall
<br />
<br />be $10 per day. The Mayor shall, if he deem it necessarv, des-
<br />
<br />ignate the place of sale, or refuse tine license.
<br />
<br />104. Storing and Impounding.
<br />
<br />On every license to a person or firm to keep, for compensa-
<br />
<br />tion, any house, yard or lot for storage, or other impounding,
<br />
<br />the tax shall be ten dollars ($10) on each house, yard or lot.
<br />
<br />105. Surgeons.
<br />
<br />See § 14.
<br />
<br />106. Surveyors.
<br />
<br />See § 14.
<br />
<br />107. Tailors and Cutters.
<br />
<br />Each person or firm conducting the business of tailoring or
<br />
<br />selling suits or dresses by sample shall be deemed a merchant
<br />
<br />and subject to § 71 of this ordinance.
<br />
<br />108. Telegraph Companies.
<br />
<br />On telegraph companies or agents each for business clone
<br />
<br />between this and other points within the State of Virginia,
<br />
<br />and not including any business done to or from points without
<br />
<br />the state, and not including business in which messages al-
<br />
<br />though to or from points within this state, pass through ter-
<br />
<br />ritory without this state, and not including any business done
<br />
<br />for the government of the United States, its officers or agents,
<br />
<br />a license tax of one hundred dollars shall be paid. Provided
<br />
<br />that any company taxed under this section whose receipts do
<br />
<br />not exceed three thousand dollars ($3,000) per annum, the tax
<br />
<br />shall be fifty dollars ($50).
<br />
<br />109. Telephone Companies.
<br />
<br />On each telephone company the license tax shall be one per
<br />
<br />cent. on the gross receipts of such company. The gross receipts
<br />
<br />on which percentage is charged shall include all phone service
<br />
<br />known as mutual, all revenues derived from long distance serv-
<br />
<br />ice, and all moneys derived from the use of the switch board by
<br />
<br />local lines, expressly excepting business done. between this city
<br />
<br />and points without the state, and messages sent to or received
<br />
<br />by the government of they United States or this state or their
<br />
<br />agents or officers.
<br />
<br />This license tax shall be assessable and payable in like man-
<br />
<br />ner as that of the State.
<br />
<br />110. Theatres and Public Rooms.
<br />
<br />On every proprietor of a public or private building kept or
<br />
<br />used exclusively for any theatrical or similar performance,
<br />
<br />panorama or public exhibition, variety show or other enter-
<br />
<br />tainment ( whether any charge is made for admission thereto
<br />
<br />or not), the license tax shall be one hundred dollars ($100)
<br />
<br />per year. Houses paying tine tax as prescribed in either sec-
<br />
<br />tion 78 or 111 shall not be subject to this tax.
<br />
<br />111. Theatricals.
<br />
<br />On every theatrical performance or any performance similar
<br />
<br />thereto, panorama or any public performance or exhibition of
<br />
<br />any kind there shall be paid four dollars ($4.00), and three dol-
<br />
<br />lars ($3.00) for each additional day or ten dollars ($10.00) per
<br />
<br />week of a continuance performance.
<br />
<br />112. Trading Stamps.
<br />
<br />The specific license tax on every person, firm or corpora-
<br />
<br />tion, whether acting for himself or as an agent for another, to
<br />
<br />engage in selling trading stamps, or another device for the
<br />
<br />same purpose, to any persons, firms or incorlx)rated companies
<br />
<br />doing business in this city, shall he two hundred and fifty dol-
<br />
<br />lars ($250), payable in advance, and in addition thereto, a tax
<br />
<br />of $250 on any person, firm or corporation using them.
<br />
<br />113. Typewriting Machines.
<br />
<br />Any person or firm, other than a regular licensed merchant,
<br />
<br />selling in this city, typewriting machines, shall pay a specific
<br />
<br />license tax of twenty dollars ($20) for one year. No pro rata.
<br />
<br />114. Undertakers.
<br />
<br />An undertaker shall lay for the privilege of transacting
<br />
<br />such business a special license tax of one hundred dollars
<br />
<br />($100) ; provided that if the gross receipts of the business do
<br />
<br />not exceed twenty-five hunched dollars the tax shall be fifty
<br />
<br />dollars ($50).
<br />
<br />115. Vehicles.
<br />
<br />On every two -horse hack, phaeton, omnibus or drag used
<br />
<br />for hire, ten dollars ($10).
<br />
<br />On every one-horse buggy, phaeton, surrey, dray, used for
<br />
<br />hire, five dollars ($5).
<br />
<br />On every two -horse wagon or dray, with or without springs,
<br />
<br />used for hire, eight dollars ($8).
<br />
<br />On every one-horse wagon, dray or cart, used for hire, six
<br />
<br />dollars ($6).
<br />
<br />Lavery owner of an automobile or automobiles for hire shall
<br />
<br />pay $20.00 for the first car and $15.00 for each additional car.
<br />
<br />Any person desiring to surrender a license for a one-horse
<br />
<br />vehicle and have issued therefor license for a two -horse ve-
<br />
<br />hicle, shall be entitled to a credit for the unexpired part of the
<br />
<br />license surrendered.
<br />
<br />Any person, non-resident, hauling goods, or letting his ve-
<br />
<br />hicle or vehicles out for hire on the public streets of this city,
<br />
<br />shall be held liable under this ordinance.
<br />
<br />Every licensed carriage, hack, wagon or other vehicle, shall
<br />
<br />have its license number plainly marked on metal or other ma-
<br />
<br />terial and placed on the rear face of the rear axle thereof, or
<br />
<br />other conspicuous place.
<br />
<br />Such license number shall be supplied by the Commissioner
<br />
<br />of Revenue.
<br />
<br />It shall be unlawful to transfer a tag from one vehicle to
<br />
<br />another, except: in case of a vehicle being temporarily disabled.
<br />
<br />The Chief of Police is hereby designated Wagon Inspector
<br />
<br />and it shall be his duty to see that all vehicles for which a li-
<br />
<br />cense is required tinder this section shall have their numbers
<br />
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