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agents, a license tax of one hundred dollars shall be paid.
<br />Provided that any company taxed under this section whose
<br />receipts do not exceed three thousand dollars ($3,000) per
<br />annum, the tax shall be fifty dollars ($50).
<br />118. Telephone Companies.
<br />On each telephone company the license tax shall be one per
<br />cent. on the gross receipts of such company. The gross re-
<br />ceipts on which percentage is charged shall include all phone
<br />service known as mutual, all revenues derived from long
<br />distance service, and all moneys derived from the use of the
<br />switch board by local lines, expressly excepting business
<br />done between the city and points without the state, and
<br />messages sent to or received by the government of the
<br />United States or this state or their agents or officers.
<br />This license tax shall be assessable and payable in like
<br />manner as that of the State.
<br />119. Theatricals.
<br />On every theatrical performance or any performance
<br />similar thereto, panorama or any public performance or
<br />exhibition of any kind there shall be paid five dollars ($5.00)
<br />for each performance or fifteen dollars ($15.00) per week
<br />of a continuous performance, except for charitable, edu-
<br />catl�ngl_ or benevolent purposes, and with the further ex-
<br />ception of road or tab shows held in conjunction with the
<br />usual cinema attraction, where the price of admission for
<br />the entire performance does not exceed fifty cents. But
<br />on every such performance or exhibition, attendance upon
<br />which is solicited by a barker or by public crying in the
<br />streets of the City, or in such a manner as to be heard on
<br />the streets of the City, there shall be paid twenty-five dol-
<br />lars ($25.00) per day.
<br />120. Tobacco, 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 />121. Undertakers.
<br />An undertaker shall pay for the privilege of transacting
<br />such business a special license tax as follows:
<br />Where the gross receipts during the preceding year did
<br />not exceed $5,000.00 the tax shall be $75.00.
<br />Where the gross receipts during the preceding year ex-
<br />ceeded $5,000.00 but did not exceed $15,000.00 the tax shall
<br />be $125.00.
<br />Where the gross receipts during the preceding year ex-
<br />ceeded $15,000.00 the tax shall be $175.00.
<br />For the purpose of ascertaining the tax to be paid by
<br />an undertaker beginning business, the license tax shall be
<br />based on the estimated amount of gross receipts that will
<br />be received during the balance of the license year. Every
<br />underestimate shall be subject to correction after the close
<br />of the license year.
<br />122. 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 ($5.00).
<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 />vehicles 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 />2'71
<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 />123. Vehicle*—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 1_i -
<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: 11/L ton, $3.75.
<br />Trucks: 2 tons, $7.50.
<br />Trucks: 21<� tons, $10.00.
<br />Trucks: All over 21/ tons, $15.00.
<br />Motorcycle: $2.00; with sidecar, $3.00.
<br />After Aug. 1, 1941, 3J of original.
<br />After Nov. 1, 1941, 1/L of original.
<br />After Feb. 1, 1942, 1/4 of original.
<br />When number or license plate is lost a duplicate plate
<br />may be furnished by the City Collector upon the payment
<br />of fifty cents to the City Collector.
<br />The license under this section shall be transferable only
<br />to the purchaser of the car for which such license was
<br />issued, or to another car purchased by the person to whom
<br />the said license was issued upon the payment of fifty cents.
<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, 1941, 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 />124. 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 which
<br />a license tax shall not have been provided for in this ordi-
<br />nance, the tax shall be the same as that required by the State
<br />Tax Laws, provided, however, that on every business, pro-
<br />fession or occupation for which a license tax shall not have
<br />been provided in this ordinance or in the State Tax Laws,
<br />there shall be a specific license tax of fifty dollars ($50)
<br />per annum.
<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
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