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20. Baby Racks and Other Games
<br />
<br />Every person conducting a baby rack, knife rack, or similar
<br />
<br />game of chance not prohibited by law shall pay a specific
<br />
<br />license tax of twenty-five dollars ($25) per day for each
<br />
<br />game.
<br />
<br />21. Bagatelle
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<br />On every license permitting a bagatelle table to be kept
<br />
<br />in this city, whether a charge is made for playing or not,
<br />
<br />where the public is invited, the tax shall be twenty-five
<br />
<br />dollars ($25) on each table.
<br />
<br />22. Bakers
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<br />(a) On each and every person, firm, or corporation who
<br />
<br />shall conduct a bakery or manufacturing confectionery
<br />
<br />selling the majority of the products thereof at wholesale:
<br />
<br />$100.00.
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<br />(b) On each and every person, firm, or corporation who
<br />
<br />shall conduct a bakery or manufacturing confectionery
<br />
<br />selling the majority of the products thereof at retail:
<br />
<br />$25.00.
<br />
<br />(c) On each and every person who shall bake at his
<br />
<br />residence only, without bakery ovens, and sell the products
<br />
<br />thereof for resale only: $10.00.
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<br />23. Barbers
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<br />On every license to a barber shop the tax shall be $7.50
<br />
<br />for each chair.
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<br />24. Beer-Wine-Spirits-Alcohol More than 3.2%
<br />
<br />On every person producing or handling for sale any
<br />
<br />beverage, as defined and permitted by an Act of the General
<br />
<br />Assembly of Virginia approved March 7, 1934, and amend-
<br />
<br />ments thereto, entitled “Alcohol Beverage Control Act,” the
<br />
<br />annual license tax shall be as follows:
<br />
<br />Distillers License, manufacture of more than 5,000 gallons
<br />
<br />— $500.00
<br />
<br />Winery License, manufacture of more than 5,000 gallons
<br />
<br />— $200.00
<br />
<br />Brewery License — $500.00
<br />
<br />Bottlers License — $50.00
<br />
<br />Wholesale Beer License — $50.00
<br />
<br />Wholesale Wine Distributors License — $30.00
<br />
<br />Wholesale Druggists License — $10.00
<br />
<br />Retail Beer on-premises license — $20.00
<br />
<br />Retail Beer off-premises license — $10.00
<br />
<br />Retail Beer on-and-off-premises license — $30.00
<br />
<br />Retail Beer on and Beer and Wine off-premises license
<br />
<br />— $40.00
<br />
<br />Retail Wine and Beer on-premises license — $30.00
<br />
<br />Retail Wine and Beer off-premises license — $20.00
<br />
<br />Retail Wine and Beer on-and-off-premises license
<br />
<br />— $50.00
<br />
<br />Retail Wine and Beer on and Beer off-premises license
<br />
<br />— $40.00
<br />
<br />Retail Druggists License — $10.00
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<br />The above licenses shall not be in lieu of the Merchants’
<br />
<br />license herein provided for.
<br />
<br />24a. Beer – 3.2%
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<br />On every person producing or handling for sale any
<br />
<br />beverage, as defined by an Act of the General Assembly of
<br />
<br />Virginia approved August 29, 1933, and amendments
<br />
<br />thereto, the annual license tax shall be as follows:
<br />
<br />(a) Manufacturers — $500.00
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<br />(b) Bottlers — $50.00
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<br />(c) Wholesalers:
<br />
<br />1. Wholesalers who distribute or sell beverages to retail
<br />
<br />stores in which they have a financial interest, directly or
<br />
<br />indirectly, or who have such interest in the business for
<br />
<br />which the license is desired — $500.00
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<br />2. All other wholesalers — $25.00
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<br />(d) Retailers — $5.00
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<br />(e) A special license tax of $500.00 shall be paid for every
<br />
<br />distributing house or place in the city operated by any
<br />
<br />person and used wholly or in part for distributing beverages
<br />
<br />among such person’s retail stores in this State.
<br />
<br />Each such license shall define where the place of business
<br />
<br />of the licensee will be carried on. A separate license shall
<br />
<br />be required for each separate place of business. The
<br />
<br />peddling of beverages to consumers is prohibited. No such
<br />
<br />license shall be transferable from one person to another, but
<br />
<br />may be amended to show a change in the place of business
<br />
<br />within the city.
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<br />No such license shall be required of any person who has
<br />
<br />obtained a similarly designated license as provided for by
<br />
<br />Section 23 of this ordinance, entitled “Beer-Wine-Spirits-
<br />
<br />Alcohol, more than 3.2%.”
<br />
<br />The above license shall not be in lieu of the Merchants’
<br />
<br />license herein provided for.
<br />
<br />25. Bill Posters
<br />
<br />Each bill poster shall pay a license tax of forty dollars
<br />
<br />($40). All persons who post notices, bills, and labels for
<br />
<br />compensation shall be construed as bill posters. Any person
<br />
<br />taking out this license may have the privilege of distributing
<br />
<br />advertisements as defined in Section 2.
<br />
<br />26. Billiard or Pool
<br />
<br />On every license to keep a billiard or pool saloon, the tax
<br />
<br />shall be twenty-five dollars ($25) for one table, an additional
<br />
<br />fifteen dollars ($15) for the second table, and ten dollars
<br />
<br />($10) additional for each table in excess of two.
<br />
<br />No license shall be issued without the written consent of
<br />
<br />the Mayor. Licenses may be issued quarterly.
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<br />27. Bootblacks
<br />
<br />For each chair or stand accommodating not more than
<br />
<br />one person, the license shall be $2.00. When a bench is
<br />
<br />used, the license shall be $2.00 for each pair of footrests,
<br />
<br />for a year or any part of year.
<br />
<br />28. Bottling Works
<br />
<br />On each and every person, firm, or corporation doing a
<br />
<br />bottling business in the city of soda water, pop, ginger ale,
<br />
<br />sarsaparilla, aerated water, or fruit or vegetable juices,
<br />
<br />whether made with plain water or with aerated or
<br />
<br />carbonated water:
<br />
<br />Output over 100 cases per day — $75.00
<br />
<br />Output of 100 cases or less per day — $50.00
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<br />29. Bowling Saloon, Tenpin Alley, Boxball, or Indoor Baseball
<br />
<br />On every license permitting a bowling saloon, tenpin alley,
<br />
<br />boxball, or indoor baseball establishment to be kept in this
<br />
<br />city, whether a charge is made for playing or not, where the
<br />
<br />public is invited, the tax shall be twenty dollars ($20.00) for
<br />
<br />the first alley or game and fifteen dollars ($15.00) for each
<br />
<br />additional alley or game.
<br />
<br />30. Brick Yards
<br />
<br />Each person, firm, or corporation conducting a brick yard
<br />
<br />shall pay a specific license tax of $25.00 per annum.
<br />
<br />31. Brokers in Stocks, Bonds, or Bills
<br />
<br />On every license to a person or firm to conduct the
<br />
<br />business of stock, bond, note, or bill broker, the tax shall be
<br />
<br />one hundred dollars ($100.00).
<br />
<br />32. Brokers in Options or Futures
<br />
<br />Any person, firm, or corporation engaged in buying and
<br />
<br />selling, or who receives orders to buy or sell cotton, grain,
<br />
<br />provisions, or other commodities, shall be deemed to be a
<br />
<br />broker dealing in options and futures. Every broker dealing
<br />
<br />in options or futures shall pay the sum of $100.00 for the
<br />
<br />privilege of transacting such business.
<br />
<br />33. Building and Loan Association
<br />
<br />Specific license tax upon purely mutual companies lending
<br />
<br />only to stockholders and confining business solely to the city
<br />
<br />and county in which organized and counties and cities
<br />
<br />immediately contiguous thereto: $50.00.
<br />
<br />Specific license tax upon paid-up stock, or partially paid-
<br />
<br />up stock, to the value of $25,000 or less: $75.00, and a
<br />
<br />further sum of $3.00 upon each additional $1,000 or
<br />
<br />fractional part thereof so paid up.
<br />
<br />Note: Commissioner must require statement under oath of
<br />
<br />capital paid in.
<br />
<br />34. Building Materials
<br />
<br />Each person, firm, or corporation not having an established
<br />
<br />place of business in this city, selling to other than duly
<br />
<br />licensed merchants engaged in the building supply business
<br />
<br />any lumber, posts, shingles, sash, doors, blinds, bricks, or
<br />
<br />other building materials, shall pay a retail merchants’
<br />
<br />license on such retail business done within the city limits.
<br />
<br />35. Carnival
<br />
<br />On every carnival, two hundred and fifty dollars ($250) per
<br />
<br />day. A carnival shall mean an aggregation of shows, amusements,
<br />
<br />concessions, eating places, and riding devices, or any of them
<br />
<br />operating together on one lot or street, or on contiguous lots
<br />
<br />or streets, moving from place to place whether the same are
<br />
<br />owned and actually operated by sepa-
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