111, Theatricals.
<br />pn every theatrical performance or any performance similar
<br />thereto, panorama or any public per,f ormance or exhibition of
<br />any kind there shall be paid five dollars ($5.00) for each per-
<br />formance or fifteen dollars ($+15.00) per week of a continuous
<br />performance.
<br />112. Trading Stamps.
<br />The specific license tax on every person, firm or corpora-
<br />tion, whether acting for himself or as an agent for another, to
<br />engage in selling trading stamps, or another device for the
<br />same purpose, to any persons, firms or incorporated companies
<br />doing business in this city, ,shall be two hundred and fifty dol-
<br />lars ($2`0), payable in advance, and in addition thereto, a tax
<br />of $250 on any perion,' firm or corporation using them.
<br />113. Typewriting Machines.
<br />Any person or firm, other than a regular licensed merchant,
<br />selling in this city, typewriting machines, shall pay a specific
<br />license tax of twenty dollars ($20) for one year. No pro rata.
<br />114. Undertakers.
<br />An undertaker shall pay for the privilege of transacting
<br />such business a special license tax of one hundred dollars
<br />($100) ; provided that if the gross receipts of the business do
<br />not exceed twenty-five hundred dollars the tax shall be fifty dol-
<br />lars ($50).
<br />115. Vehicles.
<br />On every two -horse hack, phaeton, omnibus or drag used for
<br />hire, ten dollars ($10).
<br />On every one-horse buy y, phaeton, surrey, dray, used for
<br />lire, five dollars ($5).
<br />On every two -horse wagon or dray, with or without springs,
<br />used for hire, eight dollars ($8).
<br />On every one-horFe wagon, dray or cart, used for hire, six
<br />dollars ($6).
<br />Every owner of an automobile or automobiles for hire shall
<br />pay $20.00 for the first car and $15.00 for each additional car.
<br />Any person desiring to surrender a license for a one-horse
<br />vehicle and have issued therefor license for a two -horse ve-
<br />hicle, shall be entitled to a credit for the unexpired Dart of the
<br />license surrendered.
<br />Any person, non-resident, hauling goods, or letting his ve-
<br />hicle or vehicles out for hire on the public streets of this ;pity,
<br />shall be held liable under this ordinance.
<br />Every licensed carriage, hack, wagon or other vehicle, shall
<br />have its license number r.lainly marked on metal or other ma-
<br />terial and placed on the rear face of the rear axle thereof, or
<br />other conspicuous place:
<br />Such license number shall be supplied by the Commissioner
<br />of Revenue.
<br />It shall be unlawful to transfer a tag from one vehicle to
<br />another, except in case of a vehicle being temporarily disabled.
<br />The Chief of Police is hereby designated Wagon Inspector
<br />and it shall be his duty to see that all vehicles for which a li-
<br />cense is required under this section shall have their numbers
<br />properly displayed, and if any vehicle be found without such
<br />number it sliall be his duty to ascertain the name of the owner
<br />and re:luire said license to be procured under penalty as pro-
<br />vided in the general profisions of this ordinance. And in all
<br />cases where the number is not properly displayed the delinquent
<br />shall be fined not less than $1.50 nor more than $5.00.
<br />In the discharge of the duty thus imposed the Chief of Police
<br />shall have authority to call to his aid the several members of his
<br />f orce.
<br />115a. Vehicles—Motor-Driven.
<br />Every owner of a motor -driven vehicle on or before the first
<br />`lay of ATay of each year or before he shall commence to operate
<br />his machrine, shall obtain a license to operate the same by making
<br />application to the City Manager for a license to operate. The ap-
<br />plication must contain the name of the applicant, his residence,
<br />and if a corporation, its place of buisiness, giving the name, fac-
<br />tory number, if any, fixed by its maker, a brief description show-
<br />ing the style of the machine, source of power, number of cylin-
<br />ders and horse power, as computed by the provisions of the State
<br />law note in force or in accordance with any modifications that
<br />}1ereafter may be made by the State. After making application,
<br />upon presentation of a receipt from the City Treasurer showing
<br />that said applicant has paid into the treasury of the City the re-
<br />quired license tax fee, the City Manager shall issue a certificate
<br />3oo
<br />of registration and license. The method for ascertaining the
<br />required license tax shall be the same as that provided for in the
<br />State law except the rate shall be as follows:
<br />pleasure Cars: Up to 29 H. P. inc., 20c. per H. P.
<br />Pleasure Cars: 30 H. P. to 39 H. P. inc., 25c. per, H. P.
<br />Pleasure Cars: 40 H. P. and over, 30c. per H. P.
<br />Trucks: 1 ton or less, $5.00.
<br />Trucks: 1 / ton, $7.50.
<br />Tntcks : 2 tons, $10.00.
<br />Trucks: 2/ tons, $12.50.
<br />Trucks: All over 2/ tons, $20.00.
<br />In no case shall the tax on any motor -driven vehicle be less'
<br />than $2.50.
<br />The taxes on licenses accruing under the provisions of this
<br />ordinance shall be due and payable, except where otherwise here-
<br />in provided, on or before the first day of May, 1924, and shall
<br />be paid by the person against whom assessed to the Treasurer
<br />of the City in his office on or before the first day of May. Pro-
<br />rated only on six months' basis.
<br />No part of the tax assessable or collected under this section
<br />shall be expended by the said City for any purpose other than
<br />improvement and maintenance of streets.
<br />General Provisions.
<br />116. A like license shall be required of any firm, joint stock
<br />company or corporation as provided for in this ordinance for a
<br />person or firm.
<br />117. The Tax I aws of Virginia shall be the authority for
<br />interpreting the subjects as taxed under this ordinance, in so
<br />far as it may contain similar subjects.
<br />118. On every license for 'Which a tax shall not have been
<br />provided for in this ordinance, the tax shall be the same as that
<br />required by the State Tax haws.
<br />119. Any person, firm or corporation, conducting a busi-
<br />ness, occupation or profession for the conduct of which a li-
<br />cense tax is required under this ordinance, without first ob-
<br />taining such license, shall be guilty of a misdemeanor and shall
<br />be fined not less than $2.50 nor more than $10 for each day
<br />he is in default. It shall be the duty of the Commissioner of
<br />Revenue and Treasurer to report in writing to the Mayor ev-
<br />ery case of default as soon as it comes to his knowledge and if
<br />there be no default he shall so report. And it shall be the .duty,
<br />of the Mayor, immediately upon receipt of such report, to de-
<br />tail a policeman, and cause such delinquent to- be summoned be-
<br />fore the Civil and Police Justice to show cause why they should
<br />not be fined under provisions of this ordinance. But the- special
<br />detail of a policeman shall not relieve the general foree ftwjthe
<br />general duty of enforcing this or any other ordinaaoc , : and' ,the
<br />Mayor shall especially see that all the re1(tirements of, tWs ordir
<br />nance are enforced, and to this end he shall, at least once a
<br />month, especially require the police force to investigate viola-
<br />tions of this ordinance.
<br />120. The Commissioner of, the Revenue shall receive for each
<br />license issued by him a fee of seventy-five cents, to be paid by
<br />the party to whom said license is issued.
<br />121. It shall be the duty of the Commissioner of the Reve-
<br />nue to keep a book, in which he shall classify all the branches of
<br />business and occupation upon which a license is imposed by this
<br />ordinance, and show the amount of assessment made upon each
<br />license, the name of the person assessed, and the period for
<br />which such license was issued.
<br />On the first day of December, March, June and September
<br />of each year he shall deliver to the Finance Committee extracts
<br />from said book showing the entries therein made and the total
<br />amount of licenses collected during the preceding three months,
<br />properly classified. These extracts shall be certified under oath.
<br />122. The taxes on licenses accruing under the provisions of
<br />this ordinance shall be due and payable, except where otherwise
<br />herein provided, on or before the thirtieth day of April 1924,
<br />and shall be paid by the person against whom assessed to the
<br />Treasurer of the city in his office on or before the first day of
<br />May.
<br />123. All ordinances, or parts of ordinances, relating to li-
<br />censes in conflict herewith are hereby repealed.
<br />Enacted March 17, 1924.
<br />A Copy: Teste.
<br />H. A. HADXN,
<br />Clerk of Council.
<br />
|