468
<br />10 0. Skating Rink.
<br />On every license to the proprietor or occupier of a room
<br />fitted tip or used for roller skating 'purposes, the tax shall be
<br />fifty dollars ($50). No pro rata. Not transferable.
<br />101. Slot Machines.
<br />Any person, firm or corporation having on a street, alley or
<br />other public place or in shops, stores, hotels, boarding houses,
<br />depots, public or private rooms, or any other place anywhere in
<br />the City a slot machine of any description into which are dropped
<br />coins to dispose of any article of merchandise or for the purpose
<br />of operating musical or other devices that operate on the coin -
<br />in -the -slot principle, used for gain, except as a pay telephone,
<br />shall pay for every such slot machine or musical or other device
<br />as the case may be, a license tax of $5.00 per year on machines
<br />where the customer pays one cent to operate; and a tax of $15
<br />per year where the customer pays more than one cent to operate;
<br />except automatic baggage or parcel machines or receptacles which
<br />are used for the storage of baggage, parcels of any character on
<br />which shall be levied a tax of twenty-five cents per year for each
<br />receptacle that is operated on the coin -in -the -slot principle; pro-
<br />vided however, that no such person, firm or corporation may
<br />keep, maintain, exhibit or operate any slot machine or any de-
<br />vice in which the element of chance enters or which gives out any
<br />slugs or checks or device which may be used to again operate the
<br />machine or gives out any prize or any other article other than the
<br />article of merchandise or music in payment for which the coin
<br />was originally deposited; provided further, that this section
<br />shall net apply to slot machines that are used for the purpose of
<br />selling individual sanitary drinking cups, or U. S. Postage
<br />Stamps. Not transferable. No pro rata.
<br />Any person violating any provision of this section shall be
<br />fined not less than five nor more than fifty dollars for each day
<br />and confiscation of the machine.
<br />102. 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 clay. This shall include an operator of a toasting
<br />machine. "
<br />103. Soda Pountains.
<br />The specific license tax on every soda fountain shall be twenty
<br />dollars ($20) for one year or fractional part thereof.
<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 clay. The Mayor shall, if lie 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 § 14.
<br />10 7. Surveyors.
<br />See § 14.
<br />108. Tailors and Cutters.
<br />tach 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 § 71 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 clone 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 />79 or 112 shall not be subject to this tax.
<br />112. Theatricals.
<br />On every theatrical performance or any performance similai
<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.
<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, 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 ($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 />f or 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).
<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.
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