1933 ORDINANCES - Laserfiche WebLink

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This license tax shall be assessable and payable in like manner as that of the State. 117. Theatricals. On every theatrical performance or any performance sim- ilar thereto, panorama or any public performance or exhi- bition of any kind there shall be paid five dollars ($5.00) for each performance or fifteen dollars ($15.00) per week of a continuous performance, except for charitable, educational, or benevolent purposes. 118. Retailers of Tobacco, Snuff, etc. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained ' a specific license to do so. The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dollars ($5), which shall be assessed and collected as other assessments upon license, but which shall not be in lieu of merchants' license on purchases . This section shall be construed to require of any person taking out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchants' license in addition thereto based on amount of purchases. 119. 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 com- panies doing business in this city, shall be two hundred and fifty dollars ($250), payable in advance, and in addition thereto, a tax of $250 on any person, firm or corporation using them. 120. Typewriting and Adding Machines and Cash Registers. Any person or firm, other than a regular licensed mer- chant, selling in this city cash registers, typewriting and adding machines, shall pay a specific license tax of twenty dollars ($20) for one year. No pro rata. 124. Vehicles—Motor-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 Collector for a li- cense to operate and present State motor vehicle registra- tion card. The application must contain the name of the applicant, his residence, and if a corporation, its place of business, giving the name, factory number, if any, fixed by its maker, a brief description showing the style of the ma- chine, and weight, 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 ap- plication, and having paid into the treasury of the City the required license tax fee, the City Collector shall issue a cer- tificate of registration and license. The method for ascer- taining the required license tax shall be the same as that provided for in the State law except the rate shall be as fol- lows: 10 cents per 100 lbs. or major portion thereof. Minimum fee $3.00 per vehicle. Trucks: 1 ton or less, $3.00. Trucks: 1 1 <, ton, $3.75. Trucks: 2 tons, $5.00. Trucks: 21/2 tons, $625. Trucks: All over 21/2 tons, $10.00. Motorcycle: $2.00; with sidecar, $3.00. After Aug. 1, 1933, 3/4 of original. After Nov. 1, 1933, 1/2 of original. After Feb. 1, 1934, 1/4 of original. The taxes on licenses accruing under the provisions of this section shall be due and payable, except where otherwise herein provided, on or before the first day of May, 1933, and shall be paid by the person against whom assessed to the City Collector in his office on or before the first day of May. No part of the tax assessable or collected under this sec- tion shall be expended by the said City for any purpose other than improvement and maintenance of streets. 125. Washing Machines Manufacture. Each person, firm of corporation manufacturing Wash- ing Machines shall pay a specific license of $25.00 per annum. 126. General Provisions. (a) A like license shall be required of any firm, joint stock company or corporation as provided for in this ordi- nance for a person or firm. No license shall be issued for less than 3 months except as herein otherwise provided. (b) The construction and definition of the subjects as taxed under this ordinance shall be the same as is provided for under the tax laws of the state of Virginia unless other- wise provided. (c) On every business, profession or occupation for which a license tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws. (d) No tax or license shall be required of any business, trade or occupation which is conducted solely for the pur- pose of charity or for some purpose of a non-profit nature, provided however that the Commissioner of the Revenue shall not exempt any such business, trade or occupation un- til after the Council shall have passed upon the character of such business, trade or occupation. (e) Unless otherwise provided, any person, firm or cor- poration, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordi- nance, without first obtaining 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 re- port in writing to the Mayor every 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, immed- iately upon receipt of such report, to detail a policeman, and cause such delinquent to be summoned before 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 gen- eral duty of enforcing this or any other ordinance; and the Mayor shall especially see that all the requirements of this ordinance are enforced, and to this end he shall, at least once a month, especially require the police force to investi- gate violations of this ordinance. (f) The Commissioner of the Revenue shall receive for each license issued by him a fee of fifty cents, to be paid by the party to whom said license is issued. (g) It shall be the duty of the Commissioner of the Revenue 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 assess- ment made upon each license, the name of the person assess- ed, and the period for which such license was issued. 121. 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 dol- lars ($50). ' 122. Vehicles For Hire. On every two -horse hack, phaeton, omnibus, or dray used for hire, ten dollars ($10.00) 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 for hire, six dollars ($6) . Every owner of Motor Driven Vehicles for hire shall pay $20.00 for the first vehicle and $15.00 for each additional car. Any person desiring to surrender a license for a one-horse vehicle and have issued therefor a license for a two -horse vehicle, shall be entitled to a credit for the unexpired part of the license surrendered. Any person, non-resident, hauling goods, or letting his vehicle or vehicles out for hire on the public streets of this city, shall be held liable under this ordinance. Every licensed carriage, hack, wagon or other vehicle, shall have its license number plainly marked on metal or other material and placed on the rear face of the rear axle thereof, or other conspicuous place. This paragraph not to apply to vehicles rented without driver. Such license number shall be supplied by the Commis- sioner of Revenue. It shall be unlawful to transfer a tag from one vehicle to another, except in case of a vehicle being temporarily dis- abled. The Chief of Police is hereby designated Wagon Inspector and it shall be his duty to see that all vehicles for which a license is required under this section shall have their num- bers properly displayed, and it 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 pen- alty as provided 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 mem- bers of his force. 123. Manufacturers of Vehicles. On every person or firm conducting the business of manu- facturing wagons, drays and carts, carriages, buggies and like vehicles, the license tax shall be twenty-five dollars ($25). 124. Vehicles—Motor-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 Collector for a li- cense to operate and present State motor vehicle registra- tion card. The application must contain the name of the applicant, his residence, and if a corporation, its place of business, giving the name, factory number, if any, fixed by its maker, a brief description showing the style of the ma- chine, and weight, 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 ap- plication, and having paid into the treasury of the City the required license tax fee, the City Collector shall issue a cer- tificate of registration and license. The method for ascer- taining the required license tax shall be the same as that provided for in the State law except the rate shall be as fol- lows: 10 cents per 100 lbs. or major portion thereof. Minimum fee $3.00 per vehicle. Trucks: 1 ton or less, $3.00. Trucks: 1 1 <, ton, $3.75. Trucks: 2 tons, $5.00. Trucks: 21/2 tons, $625. Trucks: All over 21/2 tons, $10.00. Motorcycle: $2.00; with sidecar, $3.00. After Aug. 1, 1933, 3/4 of original. After Nov. 1, 1933, 1/2 of original. After Feb. 1, 1934, 1/4 of original. The taxes on licenses accruing under the provisions of this section shall be due and payable, except where otherwise herein provided, on or before the first day of May, 1933, and shall be paid by the person against whom assessed to the City Collector in his office on or before the first day of May. No part of the tax assessable or collected under this sec- tion shall be expended by the said City for any purpose other than improvement and maintenance of streets. 125. Washing Machines Manufacture. Each person, firm of corporation manufacturing Wash- ing Machines shall pay a specific license of $25.00 per annum. 126. General Provisions. (a) A like license shall be required of any firm, joint stock company or corporation as provided for in this ordi- nance for a person or firm. No license shall be issued for less than 3 months except as herein otherwise provided. (b) The construction and definition of the subjects as taxed under this ordinance shall be the same as is provided for under the tax laws of the state of Virginia unless other- wise provided. (c) On every business, profession or occupation for which a license tax shall not have been provided for in this ordinance, the tax shall be the same as that required by the State Tax Laws. (d) No tax or license shall be required of any business, trade or occupation which is conducted solely for the pur- pose of charity or for some purpose of a non-profit nature, provided however that the Commissioner of the Revenue shall not exempt any such business, trade or occupation un- til after the Council shall have passed upon the character of such business, trade or occupation. (e) Unless otherwise provided, any person, firm or cor- poration, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordi- nance, without first obtaining 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 re- port in writing to the Mayor every 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, immed- iately upon receipt of such report, to detail a policeman, and cause such delinquent to be summoned before 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 gen- eral duty of enforcing this or any other ordinance; and the Mayor shall especially see that all the requirements of this ordinance are enforced, and to this end he shall, at least once a month, especially require the police force to investi- gate violations of this ordinance. (f) The Commissioner of the Revenue shall receive for each license issued by him a fee of fifty cents, to be paid by the party to whom said license is issued. (g) It shall be the duty of the Commissioner of the Revenue 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 assess- ment made upon each license, the name of the person assess- ed, and the period for which such license was issued.