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for photographs to be delivered or furnished by potogra-
<br />
<br />phers shall pay a license tax of fifty dollars ($50), provided,
<br />
<br />that said license shall not be required of persons taking or-
<br />
<br />ders for photographs licensed by this City and having a
<br />
<br />fixed place of business in this City.
<br />
<br />Any license granted under this section shall not be trans-
<br />
<br />ferable or prorated.
<br />
<br />51. Dealers in Pistols, Dirks, and Bowie Knives.
<br />
<br />No person, firm or corporation shall sell pistols, dirks or
<br />
<br />bowie knives without having first procured a license there-
<br />
<br />for.
<br />
<br />Every person, firm or corporation engaged in the business
<br />
<br />of selling pistols, dirks, or bowie knives, or who may here-
<br />
<br />after engage in said business, shall pay for the privilege of
<br />
<br />transacting said business a specific license tax of twenty dol-
<br />
<br />lars ($20), and no such license shall be issued for any less
<br />
<br />period than one year nor shall there be any abatement in any
<br />
<br />instance of the tax upon such license by reason of the fact
<br />
<br />that the person or persons so licensed shall have exercised
<br />
<br />such licensed calling for a period of less than one year. Ap-
<br />
<br />plicants for license to deal in pistols, dirks and bowie knives
<br />
<br />must have the written consent of the Mayor. Dealers must
<br />
<br />report all sales to Chief of Police monthly, giving names and
<br />
<br />addresses of purchasers.
<br />
<br />52. Dentists.
<br />
<br />See § 16.
<br />
<br />53. Draperies Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Draper-
<br />
<br />ies shall pay a specific license of $75.00 per annum.
<br />
<br />54. Dyeing Establishments.
<br />
<br />Each person conducting a dyeing establishment shall pay
<br />
<br />a specific license tax of ten dollars ($10) per annum. Not
<br />
<br />transferable.
<br />
<br />55. Electric Fuses Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Electric
<br />
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />
<br />56. Electrical Machines, etc. - Exhibiting.
<br />
<br />Every person exhibiting for pay electrical machines for
<br />
<br />testing strength or weight, or other machines or implements
<br />
<br />on the streets or any location, for profit, shall pay a specific
<br />
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />
<br />ferable.
<br />
<br />57. Electricity.
<br />
<br />Every person, firm or corporation generating or selling
<br />
<br />or offering for sale or delivering electricity for light or pow-
<br />
<br />er or heat or any other commercial uses shall pay a license
<br />
<br />tax of one half of one per cent. of the gross receipts of such
<br />
<br />person, firm or corporation, based upon receipts from such
<br />
<br />business during the preceding calendar year. In applying for
<br />
<br />such license a statement of such receipts shall be submitted
<br />
<br />to the Commissioner of the Revenue.
<br />
<br />58. Florists.
<br />
<br />On every person or firm engaged as a florist, a specific
<br />
<br />license tax of twenty-five dollars ($25.00) shall be imposed,
<br />
<br />and if they engage in buying and selling, they shall be deem-
<br />
<br />ed merchants and shall pay accordingly.
<br />
<br />59. Fire Insurance Agencies.
<br />
<br />1. There is hereby levied upon each and every person,
<br />
<br />partnership, company or corporation which contracts on his,
<br />
<br />their, or its account, to issue policies or contracts for or
<br />
<br />agreements for fire insurance in addition to such other taxes
<br />
<br />as may be paid by them, an annual tax of $1.00 on each
<br />
<br />$100.00 of gross premiums, except re-insurance premiums,
<br />
<br />collected and received by them, less returned premiums,
<br />
<br />from fire insurance policies covering property situated with-
<br />
<br />in the limits of this City during the preceding calendar year.
<br />
<br />2. The Commissioner of Revenue shall forthwith make
<br />
<br />request of the Commissioner of Insurance and Banking of
<br />
<br />the State of Virginia, and annually thereafter, to furnish
<br />
<br />this City with the name of each insurer which has within
<br />
<br />the preceding calendar year received premiums from fire
<br />
<br />insurance policies covering property situated within the
<br />
<br />limits of this City and the amount of such gross premiums,
<br />
<br />except re-insurance premiums collected and received by
<br />
<br />them, less returned premiums, received by each insurer
<br />
<br />from fire insurance policies covering property situated with-
<br />
<br />in the limits of this City during the preceding calendar year.
<br />
<br />3. The tax shall be immediately assessed by the Commis-
<br />
<br />sioner of Revenue based upon the information so furnished
<br />
<br />him by the Commissioner of Insurance and Banking of the
<br />
<br />State of Virginia. The tax shall be collected as other levies
<br />
<br />of this City are collected and all remedies to enforce collec-
<br />
<br />tion of such levies shall apply.
<br />
<br />4. The Treasurer of the City shall be the custodian of the
<br />
<br />taxes so collected and he shall keep the same in a separate
<br />
<br />fund to be shown on his books as the "Firemen's Relief
<br />
<br />Fund", and said fund shall be appropriated and expended
<br />
<br />by the Council for the relief of firemen injured or disabled
<br />
<br />in the discharge of their duties as firemen, or whose dis-
<br />
<br />ability is the result of illness incurred in the discharge of
<br />
<br />their duties as firemen, and for the relief of dependents of
<br />
<br />deceased firemen whose death resulted from injuries or ill-
<br />
<br />ness incurred in the discharge of their duties as firemen, in
<br />
<br />such amounts and upon such terms as may be determined
<br />
<br />by the Council upon presentation of each individual claim.
<br />
<br />60. Flour and Meal Manufacture.
<br />
<br />On every license to a manufacturer of flour or meal, the
<br />
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />
<br />when such manufacturer deals in flour, meal, or other grain
<br />
<br />products other than his own manufacture he shall be requir-
<br />
<br />ed to procure a merchant's license graduated by the amount
<br />
<br />of such purchases.
<br />
<br />61. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune tell-
<br />
<br />ing, palmistry, or phrenology who shall practice the same in
<br />
<br />this city, shall pay a tax of one hundred and fifty dollars
<br />
<br />($150.00) per week. Not transferable.
<br />
<br />62. Foundry and Machine Shops.
<br />
<br />On every license to a foundry the tax shall be twenty-five
<br />
<br />dollars ($25). On every license to a machine shop, the tax
<br />
<br />shall be twenty-five dollars ($25). But if a foundry be con-
<br />
<br />ducted in conjunction with a machine shop the combined tax
<br />
<br />shall be forty dollars ($40). For the privilege of repairing
<br />
<br />automobiles and accessories a machine shop license shall be
<br />
<br />required.
<br />
<br />63. Fruit Juice Stand.
<br />
<br />On every stand for the sale of uncarbonated fruit juice
<br />
<br />drinks the license tax shall be $10.00 each for the first three
<br />
<br />stands and $5.00 for each additional stand. This tax shall
<br />
<br />not be required where such stands are operated in connec-
<br />
<br />tion with a soda fountain.
<br />
<br />64. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a furniture upholsterer or repairer the
<br />
<br />tax shall be ten dollars ($10).
<br />
<br />65. Garage.
<br />
<br />Every person who shall keep a garage for storage of auto-
<br />
<br />mobiles shall pay a tax of $25.00 and $0.50 additional for
<br />
<br />each vehicle for the storage capacity of such garage.
<br />
<br />Shops for repairing automobiles or tires, whether con-
<br />
<br />ducted in connection with a garage or separately, shall be re-
<br />
<br />quired to pay the license tax provided for in Sec. 62.
<br />
<br />66. Gasoline.
<br />
<br />See § 84.
<br />
<br />67. Gasoline and Other Petroleum Products.
<br />
<br />Any person, firm or corporation who transports gasoline
<br />
<br />or other petroleum products of like nature on or through the
<br />
<br />streets of this city for sale or delivery to wholesale or retail
<br />
<br />merchants for resale in this city shall pay a license tax for
<br />
<br />the privilege of doing such business in this city, the same to
<br />
<br />be graduated by the amount of sales or delivered price made
<br />
<br />by him or it of such commodities sold or delivered in this
<br />
<br />City during the next preceding year, or, in the case of
<br />
<br />starting business during the year, the estimated amount of
<br />
<br />sales which will be so made during the balance of the license
<br />
<br />year, the amount to be paid to be the same as that required
<br />
<br />of a retail merchant.
<br />
<br />This section shall not apply to a person, firm, or corpora-
<br />
<br />tion who or which has paid or is assessable a business license
<br />
<br />under some other section of this ordinance.
<br />
<br />68. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry-Go-Round,
<br />
<br />Ferris Wheel or other like amusement, the tax shall be
<br />
<br />fifty dollars ($50.00) per week and no license shall be is-
<br />
<br />sued under this section for a shorter period than one week.
<br />
<br />And such license shall be a personal privilege and only
<br />
<br />granted by order of the Mayor, except where conducted in
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