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57. Electricity.
<br />Every person, firm or corporation generating or selling
<br />or offering for sale or delivering electricity for light or pow-
<br />er or heat or any other commercial uses shall pay a license
<br />tax of one half of one per cent. of the gross receipts of such
<br />person, firm or corporation, based upon receipts from such
<br />business during the preceding calendar year. In applying for
<br />such license a statement of such receipts shall be submitted
<br />to the Commissioner of Revenue.
<br />58. Florists.
<br />On every person or firm engaged as a florist, a specific
<br />license tax of twenty-five dollars ($25.00) shall be imposed,
<br />and if they engage in buying and selling, they shall be deem-
<br />ed merchants and shall pay accordingly.
<br />59. Fire Insurance Agencies.
<br />1. There is hereby levied upon each and every person,
<br />partnership, company or corporation which contracts on his,
<br />their, or its account, to issue policies or contracts for or
<br />agreements for fire insurance in addition to such other taxes
<br />as may be paid by them, an annual tax of $1.00 on each
<br />$100.00 of gross premiums, except re -insurance premiums,
<br />collected and received by them, less returned premiums,
<br />from fire insurance policies covering property situated with-
<br />in the limits of this City during the preceding calendar year.
<br />2. The Commissioner of Revenue shall forthwith make
<br />request of the Commissioner of Insurance and Banking of
<br />the State of Virginia, and annually thereafter, to furnish
<br />this City with the name of each insurer which has within
<br />the preceding calendar year received premiums from fire
<br />insurance policies covering property situated within the
<br />limits of this City and the amount of such gross premiums,
<br />except re -insurance premiums collected and received by
<br />them, less returned premiums, received by each insurer
<br />from fire insurance policies covering property situated with-
<br />in the limits of this City during the preceding calendar year.
<br />3. The tax shall be immediately assessed by the Commis-
<br />sioner of Revenue based upon the information so furnished
<br />him by the Commissioner of Insurance and Banking of the
<br />State of Virginia. The tax shall be collected as other levies
<br />of this City are collected and all remedies to enforce collec-
<br />tion of such levies shall apply.
<br />4. The Treasurer of the City shall be the custodian of the
<br />taxes so collected and he shall keep the same in a separate
<br />fund to be shown on his books as the "Firemen's Relief
<br />Fund", and said fund shall be appropriated and expended
<br />by the Council for the relief of firemen injured or disabled
<br />in the discharge of their duties as firemen, or whose dis-
<br />ability is the result of illness incurred in the discharge of
<br />their duties as firemen, and for the relief of dependents of
<br />deceased firemen whose death resulted from injuries or ill-
<br />ness incurred in the discharge of their duties as firemen, in
<br />such amounts and upon such terms as may be determined
<br />by the Council upon presentation of each individual claim.
<br />60. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />when such manufacturer deals in flour, meal, or other grain
<br />products other than his own manufacture he shall be requir-
<br />ed to procure a merchants' license graduated by the amount
<br />of such purchases.
<br />61. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telI-
<br />ing, palmistry, or phrenology who shall practice the same in
<br />this city, shall pay a tax of one hundred and fifty dollars
<br />($150.00) per week. Not transferable.
<br />62. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be twenty-five
<br />dollars ($25). On every license to a machine shop, the tax
<br />shall be twenty-five dollars ($25). But if a foundry be con-
<br />ducted in conjunction with a machine shop the combined tax
<br />shall be forty dollars ($40). For the privilege of repairing
<br />automobiles and accessories a machine shop license shall be
<br />required.
<br />63. Fruit Juice Stand.
<br />On every stand for the sale of uncarbonated fruit juice
<br />drinks the license tax shall be $10.00 each for the first three
<br />stands and $5.00 for each additional stand. This tax shall
<br />not be required where such stands are operated in connec-
<br />tion with a soda fountain.
<br />64. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10).
<br />65. Garage.
<br />Every person who shall keep a garage for storage of auto-
<br />mobiles shall pay a tax of $25.00 and $0.50 additional for
<br />each vehicle for the storage capacity of such garage.
<br />Shops for repairing automobiles or tires, whether con-
<br />ducted in connection with a garage or separately, shall be re-
<br />quired to pay the license tax provided for in Sec. 62.
<br />66. Gasoline.
<br />See § 84.
<br />67. Gasoline and Other Petroleum Products.
<br />Any person, firm or corporation who transports gasoline
<br />or other petroleum products of like nature on or through
<br />the streets of this city for sale or delivery to whole-
<br />sale or retail merchants for resale in this city shall pay a
<br />license tax for the privilege of doing such business in this
<br />city, the same to be graduated by the amount of sales or de-
<br />livered price made by him or it of such commodities sold or
<br />delivered in this City during the next preceding year, or, in
<br />the case of starting business during the year, the estimated
<br />amount of sales which will be so made during the balance of
<br />the license year, the amount to be paid to be the same as
<br />that required of a retail merchant.
<br />This section shall not apply to a person, firm, or corpora-
<br />tion who or which has paid or is assessable a business license
<br />under some other section of this ordinance.
<br />68. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -Round,
<br />Ferris Wheel or other like amusement, the tax shall be
<br />fifty dollars ($50.00) per week and no license shall be issued
<br />under this section for a shorter period than one week. And
<br />such license shall be a personal privilege and only granted
<br />by order of the Mayor, except where conducted in connec-
<br />tion with County Fairs, in which case no tax shall be im-
<br />posed.
<br />69. Hotels.
<br />Any person who keeps a public inn or lodging house of
<br />more than ten bedrooms where transient guests are fed and
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />tion to be engaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one
<br />week at such hotel, but such a house is no less a hotel be-
<br />cause some of its guests put up for longer periods than one
<br />week.
<br />Any person conducting the business of keeping a hotel as
<br />defined in this section shall pay an annual license tax of one
<br />dollar for each bedroom and fifty cents for each bath room,
<br />in said hotel.
<br />70. Ice Dealer or Distributor.
<br />A specific tax is hereby imposed on each person, other
<br />than an ice manufacturer, who sells or distributes ice in the
<br />city, of fifty dollars ($50.00).
<br />71. Ice Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<br />sale, or dealing in ice imported into this city, shall pay a lic-
<br />ense tax of $50.
<br />72. Ice Cream -Manufacture.
<br />Each person or firm manufacturing ice cream shall pay a
<br />specific license of $10 per year. Not transferable.
<br />73. Junk Dealers.
<br />On every license to a junk dealer the tax shall be fifty dol-
<br />lars ($50) and on every person who shall engage in the busi-
<br />ness of buying junk or other matter for a junk dealer or for
<br />sale to a junk dealer, the tax shall be thirty dollars ($30).
<br />Where such a dealer engages in buying and selling of
<br />wool, hides or furs, he shall pay a merchants' tax in addition.
<br />74. Laundries.
<br />Every person who operates a laundry shall pay for the
<br />privilege of conducting such business, if it be a laundry
<br />operated other than by hand, in this city, the sum of seventy-
<br />five dollars ($75.00).
<br />On every person operating a hand laundry the license tax
<br />shall be $20. But nothing in this section shall be construed
<br />to impose a license tax upon persons who wash bed clothing,
<br />wearing apparel, and so forth, without laundry machinery,
<br />and who do not keep shops or other regular place of busi-
<br />ness for laundry purposes.
<br />75. Laundries -Dry Clean=ng-Pressing and Dyeing -Non -Resident.
<br />On every person, firm or corporation (other than a laun-
<br />dry, pressing, dyeing or dry cleaning establishment located
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