97. Restaurants.
<br />Any person who shall cook, or otherwise furnish for
<br />compensation, diet or refreshments of any kind, for casual
<br />visitors at his house, for consumption therein, and who does
<br />not furnish lodging to such person, and who is not the keep-
<br />er of a hotel, shall be deemed to keep a restaurant. Any
<br />person who shall sell soft drinks from a soda fountain shall
<br />also be deemed to keep a restaurant.
<br />Every person who shall keep a restaurant within the
<br />meaning of this section shall pay for the privilege an annual
<br />license tax of $20.00, plus an additional tax in each case at
<br />the rate of 60c for $100.00 on all purchases made by him
<br />during the next preceding year, in excess of $1,000.00.
<br />The license tax on every restaurant keeper beginning
<br />business shall be $20.00 plus additional tax in each case at
<br />the rate of 60c per $100.00 on all purchases in excess of
<br />$1,000.00 which it is estimated he will make from the time
<br />he commences business to the following May 1st.
<br />The word "purchases", as used in this Section, shall be
<br />construed to mean all goods, wares, merchandise, products
<br />and material bought for the purpose of sale, whether in the
<br />form in which the same are bought, or in a changed form, or
<br />for the purpose of preparing food or beverages for sale, in
<br />such restaurant and/or soft drink business. The word "pur-
<br />chases", as used in this Section, shall not be construed to in-
<br />clude equipment or capital outlays.
<br />Every restaurant keeper shall keep accurate records of
<br />all purchases and from whom made, which record shall at all
<br />times be open to inspection by the Commissioner of Revenue
<br />of this City.
<br />98. Shoemakers.
<br />On every person or firm conducting a shop for the repair
<br />or manufacturing of shoes, boots, etc., the license tax shall
<br />be $2.50 for each bench without machine; with machine $10
<br />for each bench and operator.
<br />99. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />be $10.00 a month.
<br />100. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like ex-
<br />hibition or performance, within the corporate limits of the
<br />city or within one mile of the same, whether combined or
<br />separate, the license tax shall be one hundred and fifty dol-
<br />lars ($150.00) for the first performance or exhibition, and
<br />fifty dollars ($50.00) for each additional performance or
<br />exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city or within
<br />one mile of the same, the license tax shall be twenty dollars
<br />($20) for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have been
<br />previously generally published.
<br />If a show or other performance is conducted in connection
<br />with and as an inducement for the sale of merchandise there
<br />shall be charged a license tax of $25.00 per day whether an
<br />admission is charged or not.
<br />101. Silks Manufacture.
<br />Each person, firm or corporation manufacturing Silks
<br />shall pay a specific license of $75.00 per annum.
<br />102. Skating Rinks.
<br />On every license to the proprietor or occupier of a room
<br />fitted up or used for roller skating purposes the tax shall be
<br />fifty dollars ($50). No pro rata. Not transferable.
<br />103. Slot Machines.
<br />Any person, firm or corporation having on a street, alley
<br />or other public place or in shops, stores, hotels, boarding
<br />houses, depots, public or private rooms, or any other place
<br />anywhere in the City a slot machine of any description into
<br />which are dropped coins to dispose of any article or mer-
<br />chandise or for the purpose of operating musical or other
<br />devices that operate on the coin -in -the -slot principle, used
<br />for gain, except as a pay telephone, shall pay for every such
<br />slot machine or musical or other device as the case may be,
<br />a license tax of $5.00 per year on machines where the cus-
<br />tomers pays one cent and a license tax of $10,00 per year
<br />on machines where the customer pays more than le to oper-
<br />ate, except automatic baggage or parcel machines or recep-
<br />tacles which are used for the storage of baggage, parcels of
<br />any character on which shall be levied a tax of twenty-five
<br />cents per year for each receptacle that is operated or. the
<br />coin -in -the -slot principles; provided however, that no such
<br />person, firm or corporation may keep, maintain, exhibit or
<br />operate any slot machine or any device in which the element
<br />of chance enters or which gives out any slugs or checks
<br />or device which may be used to again operate the machine
<br />or gives out any prize or any other article other than the
<br />article of merchandise or music in payment for which the
<br />coin was originally deposited; provided further, that this
<br />section shall not apply to slot machines that are used for the
<br />purpose of selling individual sanitary drinking cups, or U.
<br />S. Postage 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
<br />day and confiscation of the machine.
<br />Each license issued shall show the manufacturer's num-
<br />ber. If the machine has no number the license must be
<br />pasted in a conspicuous place on the machine.
<br />F;7
<br />duced, or are to be produced, whether the applicant is the
<br />owner thereof, or renter, and in the latter case, the name of
<br />the landlord or owner and the time from which and to which
<br />the lease is to run.
<br />3. Upon receipt of such certificate and such other evi-
<br />dence under oath as may be sufficient to establish the fact
<br />that the applicant is entitled to the certificate, the Com-
<br />missioner of Revenue shall furnish to such peddler a tag
<br />suitable to be displayed on his vehicle, on which tag shall be
<br />printed "City of Charlottesville Producer No.. ..............." to-
<br />gether with the year for which issued, which tag such pro-
<br />ducer or grower shall display conspicuously on his vehicle
<br />in a position that can be easily read at all times while such
<br />producer or grower is engaged in peddling within this city.
<br />The Commissioner of the Revenue may administer the oaths
<br />required by this subsection.
<br />4. Any officer charged with the enforcement of the li-
<br />cense ordinances of this city may at any time question any
<br />peddler claiming exemption from city license taxation and
<br />may require of such peddler an affidavit in support of any
<br />claim made by such peddler that the produce then in or on
<br />his vehicle was grown or produced by him.
<br />5. The word "peddler" or "peddlers", as used in this
<br />sub -section shall be construed as including their bona fide
<br />employees.
<br />6. Any peddler failing to display such tag in violation
<br />of this sub -section, or making any false statement in the
<br />certificate or affidavit aforesaid, or by permitting the tag
<br />obtained by him to be used in the sale of any family supplies
<br />of a perishable nature not grown or produced by him, shall
<br />upon conviction, be fined not less than five dollars nor more
<br />than twenty-five dollars for each offense, and upon failure
<br />to pay the said fine shall be confined in the city jail for not
<br />less than ten days nor more than thirty days.
<br />91. Physicians.
<br />See § 14.
<br />92. Planing Mill and Sash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />mill, the tax shall be fifty dollars ($50).
<br />On every person or firm carrying on a sash, blind and door
<br />factory, the tax shall be thirty-five dollars ($35).
<br />But if a person or firm conduct a sash, door and blind fac-
<br />tory in combination with a planing mill, the tax shall be
<br />seventy-five dollars ($75).
<br />93. Plumbers.
<br />On every license to a plumber the tax shall be twenty-five
<br />dollars ($25). This section shall apply to all persons, firms
<br />or corporations who do plumbing, gas -fitting, steam and hot
<br />water heating.
<br />94. Printing Office -Job.
<br />On every license to a person, firm or corporation to con-
<br />duct a job printing office the tax shall be twenty-five dollars
<br />($25).
<br />95. Private Banken.
<br />Every person, firm or corporation conducting the business
<br />of private banker as defined by the State Tax Laws, shall
<br />pay a license tax of $100 per year.
<br />96. Publishers.
<br />On every non-resident person, firm or corporation publish-
<br />ing a city directory, book, pamphlet, fire alarm or telephone
<br />directory, theatrical program, display card, desk blotter,
<br />hotel register or any other medium or device, other than reg-
<br />ular newspapers or periodicals entered at the Charlottesville
<br />post -office as second class matter, used or employed for ad-
<br />vertising matter of any kind other than that of the person,
<br />firm or corporation issuing the same, shall pay a special li-
<br />cense tax of twenty-five dollars ($25) .
<br />97. Restaurants.
<br />Any person who shall cook, or otherwise furnish for
<br />compensation, diet or refreshments of any kind, for casual
<br />visitors at his house, for consumption therein, and who does
<br />not furnish lodging to such person, and who is not the keep-
<br />er of a hotel, shall be deemed to keep a restaurant. Any
<br />person who shall sell soft drinks from a soda fountain shall
<br />also be deemed to keep a restaurant.
<br />Every person who shall keep a restaurant within the
<br />meaning of this section shall pay for the privilege an annual
<br />license tax of $20.00, plus an additional tax in each case at
<br />the rate of 60c for $100.00 on all purchases made by him
<br />during the next preceding year, in excess of $1,000.00.
<br />The license tax on every restaurant keeper beginning
<br />business shall be $20.00 plus additional tax in each case at
<br />the rate of 60c per $100.00 on all purchases in excess of
<br />$1,000.00 which it is estimated he will make from the time
<br />he commences business to the following May 1st.
<br />The word "purchases", as used in this Section, shall be
<br />construed to mean all goods, wares, merchandise, products
<br />and material bought for the purpose of sale, whether in the
<br />form in which the same are bought, or in a changed form, or
<br />for the purpose of preparing food or beverages for sale, in
<br />such restaurant and/or soft drink business. The word "pur-
<br />chases", as used in this Section, shall not be construed to in-
<br />clude equipment or capital outlays.
<br />Every restaurant keeper shall keep accurate records of
<br />all purchases and from whom made, which record shall at all
<br />times be open to inspection by the Commissioner of Revenue
<br />of this City.
<br />98. Shoemakers.
<br />On every person or firm conducting a shop for the repair
<br />or manufacturing of shoes, boots, etc., the license tax shall
<br />be $2.50 for each bench without machine; with machine $10
<br />for each bench and operator.
<br />99. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />be $10.00 a month.
<br />100. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like ex-
<br />hibition or performance, within the corporate limits of the
<br />city or within one mile of the same, whether combined or
<br />separate, the license tax shall be one hundred and fifty dol-
<br />lars ($150.00) for the first performance or exhibition, and
<br />fifty dollars ($50.00) for each additional performance or
<br />exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city or within
<br />one mile of the same, the license tax shall be twenty dollars
<br />($20) for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have been
<br />previously generally published.
<br />If a show or other performance is conducted in connection
<br />with and as an inducement for the sale of merchandise there
<br />shall be charged a license tax of $25.00 per day whether an
<br />admission is charged or not.
<br />101. Silks Manufacture.
<br />Each person, firm or corporation manufacturing Silks
<br />shall pay a specific license of $75.00 per annum.
<br />102. Skating Rinks.
<br />On every license to the proprietor or occupier of a room
<br />fitted up or used for roller skating purposes the tax shall be
<br />fifty dollars ($50). No pro rata. Not transferable.
<br />103. Slot Machines.
<br />Any person, firm or corporation having on a street, alley
<br />or other public place or in shops, stores, hotels, boarding
<br />houses, depots, public or private rooms, or any other place
<br />anywhere in the City a slot machine of any description into
<br />which are dropped coins to dispose of any article or mer-
<br />chandise or for the purpose of operating musical or other
<br />devices that operate on the coin -in -the -slot principle, used
<br />for gain, except as a pay telephone, shall pay for every such
<br />slot machine or musical or other device as the case may be,
<br />a license tax of $5.00 per year on machines where the cus-
<br />tomers pays one cent and a license tax of $10,00 per year
<br />on machines where the customer pays more than le to oper-
<br />ate, except automatic baggage or parcel machines or recep-
<br />tacles which are used for the storage of baggage, parcels of
<br />any character on which shall be levied a tax of twenty-five
<br />cents per year for each receptacle that is operated or. the
<br />coin -in -the -slot principles; provided however, that no such
<br />person, firm or corporation may keep, maintain, exhibit or
<br />operate any slot machine or any device in which the element
<br />of chance enters or which gives out any slugs or checks
<br />or device which may be used to again operate the machine
<br />or gives out any prize or any other article other than the
<br />article of merchandise or music in payment for which the
<br />coin was originally deposited; provided further, that this
<br />section shall not apply to slot machines that are used for the
<br />purpose of selling individual sanitary drinking cups, or U.
<br />S. Postage 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
<br />day and confiscation of the machine.
<br />Each license issued shall show the manufacturer's num-
<br />ber. If the machine has no number the license must be
<br />pasted in a conspicuous place on the machine.
<br />F;7
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