1932 ORDINANCES - Laserfiche WebLink

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96. Shoemakers. Un 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 $10 for each bench or operator. 97. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 per month. 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 one hundred dollars ($100) 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, me- nagerie, 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. If a show or other performance is conducted in connection with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per clay whether an admission is charged or not. 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). No pro rata. Not transferable. 100. Slot Machines. Any person, firm or corporation having on a street, alley or other public place or in shops, stores, hotels, boarding houses, depots, public or private rooms, or any other place anywhere in the City a slot machine of any description into which are dropped coins to dispose of any article of merchandise or for the purpose of operating musical or other devices that operate on the coin - in -the -slot principle, used for gain, except as a pay telephone, shall pay for every such slot machine or musical or other device as the case may be, a license tax of $5.00 per year on ma- chines where the customer pays one cent or more to operate; except automatic baggage or parcel machines or receptacles which are used for the storage of baggage, parcels of any character on which shall be levied a tax of twenty-five cents per year for each receptacle that is operated on the coin -in -the -slot principle; pro- vided however, that no such person, firm or corporation may keep, maintain, exhibit or operate any slot machine or any de- vice in which the element of chance enters or which gives out any slugs or checks or device which may be used to again operate the machine or gives out any prize or any other article other than the article of merchandise or music in payment for which the coin was originally deposited ; provided further, that this section shall not apply to slot machines that are used for the purpose of selling individual sanitary drinking cups, or U. S. Postage Stamps. Not transferable. No pro rata. Any person violating any provision of this section shall be fined not less than five nor more than fifty dollars for each day and confiscation of the machine. 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. This shall include an operator of a toasting machine. 102. Soda Fountains. The specific license tax on every soda fountain shall be twenty dollars ($20) for one year or fractional part thereof. 103. Stand—Fruit Juice. On every stand for the sale of uncarbonated fruit juice drinks the license tax shall be $10.00 each for the first three stands and $5.00 for each additional stand. This tax shall not be required where such stands are operated in connection with a soda foun- tain. 104. 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 Mayor shall, if lie deem it necessary, des- ignate the place of sale, or refuse the license. This section shall not apply to employees of a circus. 105. 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. 106. Surgeons. See § 13. 107. Surveyors. See § 13. 108. 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 § 72 of this ordinance. 109. Telegraph Companies. 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). 110. 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. 111. 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 the tax as prescribed in either section 80 or 112 shall not be subject to this tax. 112. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition of any kind there shall be paid five dollars ($5.00) for each per- formance or fifteen dollars ($15.00) per week of a continuous performance, except for charitable, educational, or benevolent purposes. 113. 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. 114. Typewriting and Adding Machines and Cash Reg- isters. Any person or firm, other than a regular licensed merchant, selling in this city cash registers, typewriting and adding ma- chines, shall pay a specific license tax of twenty dollars ($20) for one year. No pro rata. 115. Undertakers. An undertaker shall pay for the privilege of transacting such business a special license tax of one hundred dollars 52i