1926 ORDINANCES - Laserfiche WebLink

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zny kind there shall be paid five dollars ($5.00) for each per- formance or fifteen dollars ($15.00) per week of a continuous oerf ormance. 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 incorporated companies doing business in this city, shall be 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 pay 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 five thousand dollars the tax shall be fifty dollars ($50) . 115. Vehicles. On every two -horse hack, phaeton, omnibus or dray 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 four hire, six dollars ($6). Every owner of an automobile or automobiles for lire 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 he held liable tinder 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 he his duty to see that all vehicles for which a li- cense is required under this section shall have their numbers properly displayed, and if any vehicle be found without such number it shall be his duty to ascertain the name of the owner and require said license to be procured under penalty as pro- vided in the general provisions of this ordinance. And in all cases where the number is not properly displayed the delinquent shall be fined not less than $1.50 nor more than $5.00. in the discharge of the duty thus imposed the Chief of Police shall have authority to call to his aid the several members of his force. 115a. Vehicle s—Plotor-Driven . Every owner of a motor -driven vehicle on or before the first day of May of each year or before -he shall commence to operate his machine, shall obtain a license to operate the same by making application to the City Collectors f or a license to operate. The ap- i'lication must contain the name of the applicant, his residence, and if a corporation, its place of business, giving the name, fac- tory number, if any, fixed by its maker, a brief description show- ing the style of the machine, and horse power, as computed by - the provisions of the State law now in force or in accordance with any modifications that hereafter may be made by the State. After making application, and having paid into the treasury of the City the required license tax fee, the City Collector shall is- - sue a certificate of registration and license. The method for ('3certaining the required license tax shall be the -same as that It provided for in the State law except the rate shall be as fol- lows: ol- lows: Pleasure Cars: lip to 29 H. P. inc., 20c. per H. P. Pleasure Cars: 30 H. P. to 39 H. P. inc., 25c. per H. P. Pleasure Cars: 40 H. P. and over, 30c. per H. P. Trucks: 1 ton or less, $5.00. Trucks: 1 / ton, $7.50. Trucks: 2 tons, $10.00. Trucks: 2/ tons, $12.50. Trucks: All over 2/ tons, $20.00. In no case shall the tax on any motor -driven vehicle be less than $2.50. The taxes on licenses accruing under the provisions of this ordinance shall be due and payable, except where otherwise here- in provided, on or before the first day of May, 1926, and shall be paid by the person against whom assessed to the City Col- lector in his office on or before the first day of May. Prorated only on six months' basis. iN o part of the tax assessable or collected under this section shall be expended by the said City for any purpose other than improvei2ient and maintenance of streets. General Provisions. 116. A like license shall be required of any firm, joint stock company or corporation as provided for in this ordinance for a person or firm. 117. The Tax Laws of Virginia shall be the Authority for interpreting the subjects as taxed under this ordinance, in so far as it may contain similar subjects. 118. On every license for which a tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws. 119. Any person, firm or corporation, conducting a busi- ness, occupation or profession for the conduct of which a li- cense tax is required under this ordinance, without first ob- taining such license, shall be guilty of a misdemeanor and shall be fined not less than $2.50 nor more than $10 for each day he is in default. It shall be the duty of the Commissioner of Revenue and Treasurer to report in writing to the Mayor ev- ery case of default as soon as it comes to his knowledge and if there be no default he shall so report. And it shall be the duty, of the Mayor, immediately upon receipt of such report, to de- tail a policeman, and cause such delinquent to be summoned be- fore the Civil and Police Justice to show cause why they should not be fined under provisions of this ordinance. But the special detail of a policeman shall not relieve the general force from the general duty of enforcing this or any other ordinance; and the Mayor shall especially see that all the requirements of this ordi- nance are enforced, and to this end he shall, at least once a month, especially require the police force to investigate viola- tions of this ordinance. 120. The Commissioner of the Revenue shall receive for each license issued by him a fee of seventy-five cents, to be paid by the party to whom said license is issued. 121. It shall be the duty of the Commissioner of the Reve- nue to keep a book, in which he shall classify all the branches of business and occupation upon which a license is imposed by this ordinance, and show the amount of, assessment made upon each license, the name of the person assessed, and the period for which such license was issued. On the first day of December, March, June and September of each year he shall deliver to the Finance Committee extracts from said book showing the entries therein made and the total amount of licenses collected during the preceding three months, properly classified. These extracts shall be certified under oath. 122. The taxes on licenses accruing under the provisions of this ordinance shall be due and payable, except where otherwise herein provided, on or before the thirtieth day of April, 1926, and shall be paid by the person against whom assessed to the Treasurer or City Collector of the city in his office on or before the first day of May. 123. All ordinances, or parts of ordinances, relating to li- censes in conflict herewith are hereby repealed. Enacted April 21, 1926. A Copy: Teste. H. A. HADEN) • Clerk of Council. �tjL