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512 <br />101. Snack or Lunch Counters. <br />On every person conducting a snack or lunch counter, the li- <br />cense tax shall be ten dollars ($10.00) per year or two dollars <br />($2.00) per day. This shall include an operator of a toasting <br />machine. <br />102. Soda Fountains. <br />The specific license tax on every soda fountain shall be twenty <br />dollars '($20) for one year or fractional part thereof. <br />103. Stand—Fruit Juice. <br />On every stand for the sale of uncarbonated fruit juice drinks <br />the license tax shall be $10.00 each for the first three stands and <br />$5.00 for each additional stand. This tax shall not be required <br />where such stands are operated in connection with a soda foun- <br />tain. ' <br />104. Street Venders or Merchants. <br />On every person, whether manufacturer or not, selling upon <br />the street or other public places, inflated balloons, plaster fig- <br />ures, toys, jewelry and other small articles, the license tax shall <br />be $10 per day. The Mayor shall, if he deem it necessary, des- <br />ignate the place of sale, or refuse the license. This section shall <br />not apply to employees of a circus. <br />105. Storing and Impounding. <br />On every license to a person or firm to keep, for compensa- <br />tion, any house, yard or lot for storage, or other impounding, <br />the tax shall be ten dollars ($10) on each house, yard or lot. <br />106. Surgeons. <br />See § 13. <br />107. Surveyors. <br />See § 13. <br />108. Tailors and Cutters. <br />Each person or firm conducting the business of tailoring or <br />selling suits or dresses by sample shall be deemed a merchant <br />and subject to § 72 of this ordinance. <br />109. Telegraph Companies. <br />On telegraph companies or agents each for business done <br />between this and other points within the State of Virginia, <br />and not including any business done to or from points without <br />the state, and not including business in which messages al- <br />though to or from points within this state, pass through ter- <br />ritory without this state, and not including any business done <br />for the government of the United States, its officers or agents, <br />a license tax of one hundred dollars shall be paid. Provided <br />that any company taxed under this section whose receipts do <br />not exceed three thousand dollars ($3,000) per annum, the tax <br />shall be fifty dollars ($50). <br />110. Telephone Companies. <br />On each telephone company the license tax shall be one per <br />cent. on the gross receipts of such company. The gross receipts <br />on which percentage is charged shall include all phone service <br />known as mutual, all revenues derived from long distance serv- <br />ice, and all moneys derived from the use of the switch board by <br />local lines, expressly excepting business done between this city <br />and points without the state, and messages sent to or received <br />by the government of the United States or this state or their <br />agents or officers. <br />This license tax shall be assessable and payable in like man- <br />ner as that of the State. <br />111. Theatres and Public Rooms. <br />On every proprietor of a public or private building kept or <br />used exclusively for any theatrical or similar performance, <br />panorama or public exhibition, variety show or other enter- <br />tainment (whether any charge is made for admission thereto <br />or not), the license tax shall be one hundred dollars ($100) <br />per year. Houses paying the tax as prescribed in either section <br />80 or 112 shall not be subject to this tax. <br />118, Theatricals. <br />On every theatrical performance or any performance similar <br />thereto, panorama or any public performance 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, except for charitable, educational, or benevolent <br />purposes. <br />113. 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, of 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 ($250), payable in advance, and in addition thereto, a tax <br />of $250 on any person, firm or corporation using them. <br />114. Typewriting and Adding Machines and Cash Reg- <br />isters. <br />Any person or firm, other than a regular licensed merchant. <br />selling in this city cash registers, typewriting and adding ma- <br />chines, shall pay a specific license tax of twenty dollars ($20) <br />for one year. No pro rata. - <br />116. 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 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 conspictious 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.OQ. <br />