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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 <br />