1938 ORDINANCES - Laserfiche WebLink

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106. Restaurants. Any person who shall cook, or otherwise furnish for compensation, diet or refreshments of any kind, for casual visitors at his house, for consumption therein, and who does not furnish lodging to such person, and who is not the keep- er of a hotel, shall be deemed to keep a restaurant. Any person who shall sell soft drinks from a soda fountain shall also be deemed to keep a restaurant. Every person who shall keep a restaurant within the meaning of this section shall pay for the privilege an annual ' license tax of $20.00, plus an additional tax in each case at the rate of 60c for $100.00 on all purchases made by him during the next preceding calendar year, in excess of $1,000. The license tax on every restaurant keeper beginning business shall be $20.00 plus additional tax in each case at the rate of 60c per $100.00 on all purchases in excess of $1,000.00 which it is estimated he will make from the time he commences business to the following May 1st. The word "purchases", as used in this Section, shall be ' construed to mean all goods, wares, merchandise, products and material bought for the purpose of sale, whether in the form in which the same are bought, or in a changed form, or for the purpose of preparing food or beverages for sale, in such restaurant and/or soft drink business. The word "pur- chases", as used in this Section, shall not be construed to in- clude equipment or capital outlays. Every restaurant keeper shall keep accurate records of all purchases and from whom made, which record shall at all times be open to inspection by the Commissioner of Revenue of this City. 107. Shoemakers. On every person or firm conducting a shop for the repair or manufacturing of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $10 for each bench and operator. 111. Skating Rinks. On every license to the proprietor or occupier of a room fitted up or used for roller skating purposes the tax shall be ' fifty dollars ($50). Not transferable. 112. Slot Machines Any person, firm or corporation having on a street, alley or other public place or in shops, stores, hotels, boarding houses, depots, public or private rooms, or any other place anywhere in the City a slot machine of any description into which are dropped coins to dispose of any article or mer- chandise or for the purpose of operating musical or other devices that operate on the coin -in -the -slot principle, used for gain, except as a pay telephone, shall pay for every such 193 slot machine or musical or other device as the case may be, a license tax of $5.00 per year on machines where the cus- tomers pays one cent and a license tax of $10.00 per year on machines where the customer pays more than 1c to oper- ate, except automatic baggage or parcel machines or recep- tacles which are used for the storage of baggage, parcels of any character on which shall be levied a tax of twenty-five cents per year for each receptacle that is operated on the coin -in -the -slot principles; provided however, that no such person, firm or corporation may keep, maintain, exhibit or operate any slot machine or any device in which the element of chance enters or which gives out any slugs or checks or device which may be used to again operate the machine or prize out any prize or any other article other than the article of merchandise or music in payment for which the coin was originally deposited; provided further, that this section shall not apply to slot machines that are used for the purpose of selling individual sanitary drinking cups, or U. S. Postage Stamps. Not transferable. Any person violating any provision of this section shall be fined not less than five nor more than fifty dollars for each day and confiscation of the machine. Each license issued shall show the manufacturer's num- ber. If the machine has no number the license must be pasted in a conspicuous place on the machine. 113. Soda Fountain. The specific license tax on every soda fountain shall be twenty dollars ($20) for one year or fractional part there- of. But this license shall not be required of any person who has obtained the restaurant license provided for by section 106 of this ordinance. 114. Street Venders or Merchants. On every person, whether manufacturer or not, selling upon the street or other public places, inflated balloons, plaster figures, toys, jewelry, and other small articles, the license tax shall be $10 per day. The Mayor shall, if he deem it necessary, designate the place of sale, or refuse the license. This section shall not apply to employees of a circus. 115. Storing and Impounding. On every license to a person or firm to keep, for compensa- tion, any house, yard or lot for storage, or other impound- ing, the tax shall be ten dollars ($10) on each house, yard or lot. 116. Surgeons. See § 16. 117. Surveyors. See § 16. 118. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling suits or dresses by sample shall be deemed a mer- chant and subject to § 84 of this ordinance. 119. Telegraph Companies. On telegraph companies or agents each for business done between this and other points within the State of Virginia, and not including any business done to or from points with- out the State, and not including business in which messages although to or from points within this state, pass through territory without this state, and not including any business done for the government of the United States, its officers or agents, a license tax of one hundred dollars shall be paid. Provided that any company taxed under this section whose receipts do not exceed three thousand dollars ($3,000) per annum, the tax shall be fifty dollars ($50). 120. Telephone Companies. On each telephone company the license tax shall be one per cent. on the gross receipts of such company. The gross re- ceipts on which percentage is charged shall include all phone service known as mutual, all revenues derived from long distance service, and all moneys derived from the use of the switch board by local lines, expressly excepting business done between this city and points without the state, and messages sent to or received by the government of the United States or this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the State. 108. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 a month. 109. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like ex- hibition or performance, within the corporate limits of the city, whether combined or separate, the license tax shall be one hundred and fifty dollars ($150.00) for the first per- formance or exhibition, and fifty dollars ($50.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent show or other such like exhibition or per- formance within the corporate limits of the city, the license tax shall be twenty dollars ($20.00) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. If a show or other performance is conducted in connec- tion with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day wheth- er an admission is charged or not. On every circus, menagerie, tent show, or other like ex- hibition or performance outside of the City limits but with- in one mile of the City limits, there shall be a license of $50.00 per day, which license is charged for the purpose of affording police protection. 110. Silks—Manufacture. Each person, firm or corporation manufacturing Silks shall pay a specific license of $75.00 per annum. 111. Skating Rinks. On every license to the proprietor or occupier of a room fitted up or used for roller skating purposes the tax shall be ' fifty dollars ($50). Not transferable. 112. Slot Machines Any person, firm or corporation having on a street, alley or other public place or in shops, stores, hotels, boarding houses, depots, public or private rooms, or any other place anywhere in the City a slot machine of any description into which are dropped coins to dispose of any article or mer- chandise or for the purpose of operating musical or other devices that operate on the coin -in -the -slot principle, used for gain, except as a pay telephone, shall pay for every such 193 slot machine or musical or other device as the case may be, a license tax of $5.00 per year on machines where the cus- tomers pays one cent and a license tax of $10.00 per year on machines where the customer pays more than 1c to oper- ate, except automatic baggage or parcel machines or recep- tacles which are used for the storage of baggage, parcels of any character on which shall be levied a tax of twenty-five cents per year for each receptacle that is operated on the coin -in -the -slot principles; provided however, that no such person, firm or corporation may keep, maintain, exhibit or operate any slot machine or any device in which the element of chance enters or which gives out any slugs or checks or device which may be used to again operate the machine or prize out any prize or any other article other than the article of merchandise or music in payment for which the coin was originally deposited; provided further, that this section shall not apply to slot machines that are used for the purpose of selling individual sanitary drinking cups, or U. S. Postage Stamps. Not transferable. Any person violating any provision of this section shall be fined not less than five nor more than fifty dollars for each day and confiscation of the machine. Each license issued shall show the manufacturer's num- ber. If the machine has no number the license must be pasted in a conspicuous place on the machine. 113. Soda Fountain. The specific license tax on every soda fountain shall be twenty dollars ($20) for one year or fractional part there- of. But this license shall not be required of any person who has obtained the restaurant license provided for by section 106 of this ordinance. 114. Street Venders or Merchants. On every person, whether manufacturer or not, selling upon the street or other public places, inflated balloons, plaster figures, toys, jewelry, and other small articles, the license tax shall be $10 per day. The Mayor shall, if he deem it necessary, designate the place of sale, or refuse the license. This section shall not apply to employees of a circus. 115. Storing and Impounding. On every license to a person or firm to keep, for compensa- tion, any house, yard or lot for storage, or other impound- ing, the tax shall be ten dollars ($10) on each house, yard or lot. 116. Surgeons. See § 16. 117. Surveyors. See § 16. 118. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling suits or dresses by sample shall be deemed a mer- chant and subject to § 84 of this ordinance. 119. Telegraph Companies. On telegraph companies or agents each for business done between this and other points within the State of Virginia, and not including any business done to or from points with- out the State, and not including business in which messages although to or from points within this state, pass through territory without this state, and not including any business done for the government of the United States, its officers or agents, a license tax of one hundred dollars shall be paid. Provided that any company taxed under this section whose receipts do not exceed three thousand dollars ($3,000) per annum, the tax shall be fifty dollars ($50). 120. Telephone Companies. On each telephone company the license tax shall be one per cent. on the gross receipts of such company. The gross re- ceipts on which percentage is charged shall include all phone service known as mutual, all revenues derived from long distance service, and all moneys derived from the use of the switch board by local lines, expressly excepting business done between this city and points without the state, and messages sent to or received by the government of the United States or this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the State.