526
<br />($100) ; provided that if the gross receipts of the business do
<br />not exceed five thousand dollars the tax shall be fifty dollars
<br />($50).
<br />116. Vehicles.
<br />On every two -horse hack, phaeton, omnibus or dray used for
<br />hire, ten dollars ($10.00).
<br />On every one-horse buggy, phaeton, surrey, dray, used for
<br />hire, 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-horse wagon, dray or cart, used for hire, six
<br />dollars ($6) .
<br />Every owner of Motor Driven Vehicles for hire shall pay
<br />$20.00 for the first vehicle 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 part 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 city,
<br />shall be held liable under this ordinance.
<br />Every licensed carriage, hack, wagon or other vehicle, shall
<br />have its license number plainly marked on metal or other ma-
<br />terial and placed on the rear face of the rear axle thereof, or
<br />other conspicuous place. This paragraph not to apply to vehicles
<br />rented without driver.
<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 shall be his duty to ascertain the name of the owner
<br />and require said license to be procured under penalty as pro-
<br />vided in the general provisions 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 />force.
<br />117. Vehicles—Motor-Driven.
<br />Every owner of a motor -driven vehicle on or before the first
<br />day of ,May of each year or before he shall commence to operate
<br />his machine, shall obtain a license to operate the same by making
<br />application to the City Collector for a license to operate and
<br />present State motor vehicle registration card. The application
<br />must contain the name of the applicant, his residence, and
<br />if a corporation, its place of business, giving the name, fac-
<br />tory number, if any, fixed by its maker, a brief description show-
<br />ing the style of the machine, and weight, as computed by
<br />the provisions of the State law now in force or in accordance
<br />with any modifications that hereafter may be made by the State.
<br />After making application, and having paid into the treasury of
<br />the City the required license tax fee, the City Collector shall is-
<br />sue a certificate of registration and license. The method for
<br />ascertaining the required license tax shall be the same as that
<br />provided for in the State law except the rate shall be as fol-
<br />lows: ol-
<br />lows:
<br />20c. per 100 lbs. or major portion thereof. Minimum fee $4.50
<br />per vehicle.
<br />Trucks: 1 ton or less, $5.00.
<br />Trucks: 1 / ton, $7.50.
<br />Trucks: 2 tons, $10.00.
<br />Trucks: 2/ tons, $12.50.
<br />Trucks: All over 2/ tons, $20.00.
<br />Motorcycle: $2.50.
<br />After Aug. 1, 1932, - of original.
<br />After Nov. 1, 1932, / of original.
<br />After Feb. 1, 1933, / of original.
<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, 1932, and shall
<br />be paid by the person against whom assessed to the City Col-
<br />lector in his office on or before the first day of May.
<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 />118. 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 />No license shall be issued for less than 3 months except as
<br />herein otherwise provided.
<br />119. The construction and definition of the subjects as taxed
<br />under this ordinance shall be the same as is provided for under
<br />the tax laws of the state of Virginia unless otherwise provided.
<br />120. 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 />121. Any person, firm or corporation, conducting a busi-
<br />ness, occupation or profession or operating any machine or
<br />device or doing anything for the conduct of which a license
<br />tax is required under this . ordinance, without first obtain-
<br />ing 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 force from the
<br />general duty of enforcing this or any other ordinance; and the
<br />Mayor shall especially see that all the requirements of this ordi-
<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 />122. 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 />123. 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 />124. 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, 1932,
<br />and shall be paid by the person against whom assessed to the
<br />Treasurer or City Collector of the city in his office on or before
<br />the first day of May.
<br />125. All ordinances, or parts of ordinances, relating to li-
<br />censes in conflict herewith are hereby repealed.
<br />Enacted April 4, 1932.
<br />A Copy: Teste. /
<br />H. A. HAnzx,
<br />Clerk of Council.
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