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when conducted in the same place of business, pay a specific
<br />license tax of twenty-five dollars ($25) .
<br />20. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or
<br />gasoline filling station a license tax of $25 shall be charged.
<br />21. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like
<br />game of chance not prohibited by law, shall pay on each
<br />game a specific license tax of twenty-five dollars ($25) per
<br />day.
<br />22. Bakers.
<br />(a) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery sell-
<br />ing the majority of the products thereof at wholesale $100.
<br />(b) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery sell-
<br />ing the majority of the products thereof at retail, $25.00.
<br />(c) On each and every person who shall bake at his resi-
<br />dence only, without bakery ovens and sell the products
<br />thereof for resale only, $10.00.
<br />23. Barbers.
<br />On every license to a barber shop the tax shall be $7.50
<br />for each chair.
<br />24. Beer -Wine -Spirits --Alcohol More than 3.2%.
<br />On every person producing or handling for sale any bev-
<br />erage, as defined and permitted by an Act of the General
<br />Assembly of Virginia, approved March 7, 1934, and amend-
<br />ments thereto, entitled "Alcohol Beverage Control Act",
<br />the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of
<br />more than 5000 gallons.............................................$500.00
<br />For each Winery License for the manufacture of
<br />more than 5000 gallons .............................................. 200.00
<br />For each Brewery License. ... .......................... .... 500.00
<br />For each Bottlers License .............................................. 50.00
<br />For each Wholesale Beer License .................................. 50.00
<br />For each Wholesale Wine Distributors License.......... 30.00
<br />For each Wholesale Druggists License ........................ 10.00
<br />For each Retail Beer on -premises license ................... 20.00
<br />® For each Retail Beer off -premises license .................. 10.00
<br />For each Retail Beer on -and -off -premises license...... 30.00
<br />For each Retail Beer on and Beer and Wine off -
<br />premises license....................................................... 40.00
<br />For each Retail Wine and Beer on -premises license.. 30.00
<br />For each Retail Wine and Beer off -premises license 20.00
<br />For each Retail Wine and Beer on -and -off -premises
<br />license.......................................................................... 50.00
<br />For each Retail Wine and Beer on and Beer off -
<br />premiseslicense. ............ .. . ..... ......... ........... .. ........ 40.00
<br />For each Retail Druggists License .............................. 10.00
<br />The above licenses shall not be in lieu of Merchants'
<br />license herein provided for.
<br />25. Bill Posters.
<br />Each bill poster shall pay a license tax of forty dollars
<br />($40). All persons who post notices, bills and labels for com-
<br />pensation, shall be construed as bill posters. Any person
<br />taking out this license may have the privilege of distribut-
<br />ing advertisements as defined in § 2.
<br />265
<br />ing working days only, for the preceding calendar year. In
<br />the case of new plants the output shall be estimated and
<br />any underestimate shall be subject to correction at the end
<br />of the year.
<br />29. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball.
<br />On every license permitting a bowling saloon, tenpin alley,
<br />boxball, or indoor baseball, to be kept in this city, whether a
<br />charge is made for playing or not, where the public is in-
<br />vited, the tax shall be twenty dollars ($20.00) for the first
<br />alley or game, and fifteen dollars ($15) for each additional
<br />alley or game.
<br />30. Brick Yards.
<br />Each person, firm or corporation conducting a Brick Yard
<br />shall pay a specific license of $25.00 per annum.
<br />31. Brokers in Stocks, Bonds or Bilk.
<br />On every license to a person or firm to conduct the busi-
<br />ness of stock, bond, note or bill broker the tax shall be one
<br />hundred dollars ($100.00).
<br />32. Brokers in Options or Futures.
<br />Any person, firm, or corporation engaged in buying and
<br />selling, or who receives orders to buy or sell, cotton, grain
<br />provisions, or other commodities, shall be deemed to be a
<br />broker dealing in options and futures. Every broker deal-
<br />ing in options or futures or in buying or selling options or
<br />futures shall pay the sum of $100.00 (One Hundred Dollars)
<br />for the privilege of transacting such business.
<br />33. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending
<br />only to stockholders, and confining its business solely to the
<br />City and County in which organized and counties and cities
<br />immediately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-
<br />up stock, to value of $25,000.00 or less, $75.00; and a further
<br />sum of $2.00 upon each additional $1,000.00 or fractional
<br />part thereof, so paid up.
<br />Note: Commissioner must require statement under oath
<br />of capital paid in.
<br />34. Building Materials.
<br />Each person, firm or corporation, not having an estab-
<br />lished place of business in this City, selling to other than
<br />duly licensed merchants engaged in the building supply
<br />business any lumber, posts, shingles, sash, doors, blinds,
<br />bricks or other building materials, shall pay a retail mer-
<br />chants' license on such retail business done within the City
<br />limits.
<br />35. Carnival.
<br />On every carnival, two hundred and fifty dollars ($250)
<br />per day. A carnival shall mean an aggregation of shows,
<br />amusements, concessions, eating places and riding devices,
<br />or any of them operating together on one lot or street, or on
<br />contiguous lots or streets, moving from place to place,
<br />whether the same are owned and actually operated by sepa-
<br />rate persons, firms, corporations or not. On every carnival
<br />outside the city limits but within one mile of the city limits
<br />there shall be a license of fifty dollars ($50.00) per day. The
<br />license is charged on carnivals outside the city because of
<br />the additional expense of affording police protection where
<br />they are located outside but within one mile of the city.
<br />36. Chain Store.
<br />26. Billiard or Pool.
<br />On each chain store, chain mercantile establishment or
<br />On every license to keep a billiard or pool saloon the tax
<br />chain subsidiary there shall be a license tax of ten (10)
<br />shall be ,twenty-five dollars ($25) for one table, and an
<br />cents for each $100.00 of sales made during the preceding
<br />additional tax of fifteen dollars ($15) for the second table,
<br />calendar year, which license tax shall be in addition to any
<br />and ten dollars ($10) additional for each table in excess of
<br />license tax prescribed by any other section or sections of
<br />two. No license shall be issued without the written consent
<br />this ordinance.
<br />of the Mayor. Licenses may be issued quarterly.
<br />For the purpose of this ordinance, a chain store, chain
<br />27. Bootblacks.
<br />mercantile establishment or chain subsidiary, shall be any
<br />For each chair or stand accommodating not more than
<br />retail outlet which is actually under, or subject to, the direct
<br />one person the license shall be $2 and when a bench is used
<br />or indirect control, directions, or management of any indi-
<br />the license shall be $2 for each pair of foot rests, for year
<br />vidual, firm, organization or corporation, foreign or do-
<br />or any part of year.
<br />mestic, operating or maintaining twelve or more retail
<br />stores or mercantile establishments anywhere under the
<br />'
<br />28. Bottling Works.
<br />same general management, supervision or ownership, the
<br />On each and every person, firm or corporation, doing a
<br />net revenue of which retail stores or mercantile establish -
<br />bottling business in the City of soda water, pop, gingerale,
<br />ments inure to the benefit of, or are made available, in whole
<br />sarsaparilla, aerated water, fruit or vegetable juices whether
<br />or in part, immediately or ultimately, to such individual,
<br />made with plain water or with aerated or carbonated water,
<br />firm, organization or corporation. This section shall apply
<br />when the output of the plant is 100 cases or less per day the
<br />to all such retail stores or mercantile establishments located
<br />license tax shall be ($75.00) seventy-five dollars, and when
<br />within the corporate limits of this City even though they
<br />the output of the said plant is in excess of 100 cases per
<br />may be apparently or ostensibly operated as separate or
<br />day, in addition to such sum of seventy-five dollars ($75),
<br />independent stores or mercantile establishments, if they are
<br />twenty-five dollars ($25) for each additional 100 cases of
<br />actually subservient to, or under the control of, such indi-
<br />output or fraction thereof. The output of such plant shall
<br />vidual, firm, organization or corporation in the manner set
<br />be considered the average daily output of said plant, count-
<br />forth in this section.
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