1924 ORDINANCES - Laserfiche WebLink

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364 90. Private Bankers. Every person, firm or corporation conducting the business of private banker as defined by the State Tax haws, shall pay a license tax of $100 per year. 91. Private Entertainment. Private entertainment (thirty rooms or less), tax $5.00 and $1.00 additional for each room in excess of 10. This section shall be construed to apply to all keepers of what are known as "boarding houses" accepting boarders or lodgers for less than one week, as defined by the State License Law gov- erning "houses of private entertainment." 92. Publishers. On every non-resident person, firm or corporation publish- ing a city directory, book, pamphlet, fire alarm or telephone directory, theatrical program, display card, desk blotter, hotel register or any other medium or device, other than regular newspapers or periodicals entered at the Charlottesville post - office as second-class, matter, used or employed for advertis- ing matter of any kind other than that of the person, firm or corporation issuing the same, shall pay a special license tax of twenty-five dollars ($25). 93. Restaurants. See Eating Houses. 94. Retailers of Tobacco, Snuff, etc. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained a specific license to do so. The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dol- lars ($5), which shall be assessed and collected as other assess- ments upon license, but which shall not be in lieu of merchants' license on purchases. This section shall be construed to require of any person tak- ing out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchants' license in addition thereto based on amount of purchases. 95. Sample Merchants or Agents. Any, person selling to consumers by sample, card or repre- sentation, or selling or taking orders for any article other than froth merchants or other persons dealing in the articles so sold, shall pay a license tax of fifteen dollars ($15) for each day he barter; qr sells in. -this city. 96. Shoemakers. On every person or firm conducting a shop for the repair or mann f acture of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $5 for each bench. 97. 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 ($510). 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 haws 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. 108. Soda Fountains. The specific license tax on every socia fountain shall be twenty dollars ($20) for one year or fractional part thereof. 103. Street Venders or Merchants. On every person, whether manufacturer or not, selling upon the street or other public places, inflated balloons, plaster fig- ures, toys, jewelry and other small articles, the license tax shall be $10 per day. The >tlayor shall, if he deem it necessary, des- ignate the place of sale, or refuse the license. This section shall not apply to employees of a circus operating on, the show lot. 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 Oompanies. On telegraph companies or agents each for business done 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 the 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 btuilding 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 tllre�t) or not) , the license tax shall be one hundred dollar per year. Houses paying the tax as prescribed in either section 78 or 111 shall not be subject to this tax.