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<br />121. Theatricals.
<br />On every theatrical performance or any performance sim-
<br />ilar thereto, panorama or any public performance or exhibi-
<br />tion of any kind there shall be paid five dollars ($5.00) for
<br />each performance of fifteen dollars ($15.00) per week of a
<br />continuous performance, except for charitable, educational,
<br />or benevolent purposes, and with the further exception of
<br />road or tab shows held in conjunction with the usual cinema
<br />attraction, where the price of admission for the entire per-
<br />formance does not exceed fifty cents.
<br />122. Tobaccos, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco, snuff, cigars, or cigarettes, without having obtained
<br />a specific license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars
<br />or cigarettes shall be for said privilege a specific tax of five
<br />dollars ($5) , which shall be assessed and collected as other
<br />assessments upon license, but which shall not be in lieu of
<br />merchants' license on sales.
<br />This section shall be construed to require of any person
<br />taking out this special license tax to sell tobacco, snuff,
<br />cigars or cigarettes a merchants' license in addition thereto
<br />based on amount of sales.
<br />123. Typewriting, Adding Machine and Cash Registers.
<br />Any person or firm, other than a regular licensed mer-
<br />chant, selling in this city cash registers, tyepwriting and
<br />adding machines, shall pay a specific license tax of twenty
<br />dollars ($20) for one year.
<br />124 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
<br />do not exceed five thousand dollars the tax shall be fifty dol-
<br />lars ($50).
<br />125. Vehicles—For Hire.
<br />On every two -horse wagon or dray used for hire, ten
<br />dollars $10.00).
<br />On every one-horse wagon or dray, used for hire, five
<br />dollars ($5).
<br />Every owner of Motor Driven Vehicles for hire shall pay
<br />$20.00 for the first vehicle and $15.00 for each additional
<br />car.
<br />Any person desiring to surrender a license for one-horse
<br />vehicle and have issued therefor a license for a two -horse
<br />vehicle, shall be entitled to a credit for the unexpired part
<br />of the license surrendered.
<br />Any person, non-resident, hauling goods, or letting his
<br />vehicle or vehicles out for hire on the public streets of this
<br />city, shall be held liable under this ordinance.
<br />Every licensed wagon, dray, or other vehicle, shall have
<br />its license number plainly marked on metal or other material
<br />and placed on the rear face of the rear axle thereof, or other
<br />conspicuous place. This paragraph not to apply to vehicles
<br />rented without driver.
<br />Such license number shall be supplied by the Commis-
<br />sioner of Revenue.
<br />It shall be unlawful to transfer a tag from one vehicle to
<br />another, except in case of a vehicle being temporarily dis-
<br />abled.
<br />The Chief of Police is hereby designated Wagon Inspector
<br />and it shall be his duty to see that all vehicles for which a
<br />license is required under this section shall have their num-
<br />bers properly displayed, and if any vehicle be found without
<br />such number it shall be his duty to ascertain the name of
<br />the owner and require said license to be procured under pen-
<br />alty as provided in the general provisions of this ordinance.
<br />And in all cases where the number is not properly displayed
<br />the delinquent shall be fined not less than $1.50 nor more
<br />than $5.00.
<br />In the discharge of the duty thus imposed the Chief of
<br />Police shall have authority to call to his aid the several mem-
<br />bers of his force.
<br />126. Vehicles—Motor-Driven.
<br />Every owner of a motor -driven vehicle on or before the
<br />first day of May of each year or before he shall commence
<br />to operate his machine, shall obtain a license to operate the
<br />same by making application to the City Collector for a li-
<br />cense to operate and present State motor vehicle registra-
<br />tion card. The application must contain the name of the
<br />applicant, his residence, and if a corporation, its place of
<br />business, giving the name, factory number, if any, fixed by
<br />its maker, a brief description showing the style of the ma-
<br />chine, and weight, as computed by the provisions of the
<br />State law now in force or in accordance with any modifica-
<br />tions that hereafter may be made by the State. After making
<br />application, and having paid into the treasury of the City
<br />the required license tax fee, the City Collector shall issue a
<br />certificate of registration and license. The method for ascer-
<br />taining the required license tax shall be the same as that
<br />provided for in the State law except the rate shall be as fol-
<br />lows:
<br />10 cents per 100 lbs., or major portion thereof. Minimum
<br />fee $3.00 per vehicle.
<br />Trucks: 1 ton or less, $3.00.
<br />Trucks: ton, $3.75.
<br />Trucks: 2 tons, $5.00.
<br />Trucks: 21/2 tons, $6.25.
<br />Trucks: All over 21/2 tons, $10.00.
<br />Motorcycle: $2.00; with sidecar, $3.00.
<br />After Aug. 1, 1938, 3/1, of original.
<br />After Nov. 1, 1938, 1/Z of original.
<br />After Feb. 1, 1939, 1/4 of original.
<br />1
<br />The taxes on licenses accruing under the provisions of this ,
<br />section shall be due and payable, except where otherwise
<br />herein provided, on or before the first day of May, 1938, and
<br />shall be paid by the persons against whom assessed to the
<br />City Collector in his office on or before the first day of May.
<br />No part of the tax assessable or collected under this sec-
<br />tion shall be expended by the said City for any purpose other
<br />than improvement and maintenance of streets.
<br />127. Washing Machines Manufacture.
<br />Each person, firm or corporation manufacturing Wash-
<br />ing Machines shall pay a specific license of $25.00 per an-
<br />num.
<br />128. General Provisions—Penalty.
<br />(a) A like license shall be required of any firm, joint
<br />stock company or corporation as provided for in this ordi-
<br />nance for a person or firm.
<br />No license shall be issued for less than 3 months except
<br />as herein otherwise provided.
<br />(b) The construction and definition of the subjects as
<br />taxed under this ordinance shall be the same as is provided
<br />for under the tax laws of the state of Virginia unless other-
<br />wise provided.
<br />(c) On every business, profession or occupation for
<br />,
<br />which a license tax shall not have been provided for in this
<br />ordinance, the tax shall be the same as that required by the
<br />State Tax Laws.
<br />(d) No tax or license shall be required of any business,
<br />trade or occupation which is conducted solely for the pur-
<br />pose of charity or for some purpose of a non-profit nature,
<br />provided however that the Commissioner of the Revenue
<br />shall not exempt any such business, trade or occupation un-
<br />til after the Council shall have passed upon the character
<br />of such business, trade or occupation.
<br />(e) Any person, firm or corporation, conducting a busi-
<br />ness, occupation or profession or operating any machine or
<br />device or doing anything for the conduct of which a license
<br />tax is required under this ordinance, without first obtaining
<br />such license, shall be subject to a penalty of five per centum
<br />of the amount of the license tax then due, and such penalty
<br />shall be assessed and paid along with the license tax and
<br />shall become a part of the license tax. If such failure to
<br />obtain a license as herein required be continued for a longer
<br />period than one month, such person, firm or corporation
<br />shall be guilty of a misdemeanor and shall be fined not less
<br />than $2.50 nor more than $100.00 for each day he is in de-
<br />fault.
<br />(f) When any person, firm or corporation, shall, by use
<br />of signs, circulars, cards or use of city newspapers, adver-
<br />tise any business, it shall be considered prima facie evidence
<br />of their liability under the ordinance of this city, and they
<br />shall be required to take out a license for such business.
<br />(g) For the purpose of ascertaining the tax to be paid
<br />by a merchant beginning business, the license tax shall be
<br />based on the estimated amount of sales, for a retail mer-
<br />chant, and purchases, for a wholesale merchant, that will
<br />be so made during the balance of the license year. Every
<br />'
<br />underestimate under this paragraph shall be subject to cor-
<br />rection by the Commissioner of Revenue whose duty it shall
<br />be to assess retail and 'wholesale merchants with such addi-
<br />tional taxes as may be found to be due after the close of the
<br />license year on the basis of the true sales or purchases.
<br />(h) It shall be the duty of the Commissioner of Revenue
<br />and Treasurer to report in writing to the Mayor every case
<br />of default as soon as it comes to his knowledge and if there
<br />be no default he shall so report. And it shall be the duty, of
<br />the Mayor, immediately upon receipt of such report, to de-
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