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292 26. Billiard or Pool. On every license to keep a billiard or pool saloon the tax .shall be twenty-five dollars ($25) for one table, and an additional tax of fifteen dollars ($15) for the second table, and ten dollars ($10) additional for each table in excess of two. No license shall be issued without the written consent of the Mayor. Licenses nary be issued quarterly. 27. Bootblacks. For each chair or stand accommodating not more than one person the license shall be $2 and when a bench is used the license shall be $2 for each pair of foot rests, for year or any part of year. 28. Bottling Works. On each and every person, firm or corporation, doing a bottling business in the City of soda water, pop, gingerale, sarsaparilla, aerated water, fruit or vegetable juices whether made with plain water or with aerated or carbonated water, when the output of the plant is 100 cases or less per day the license tax shall be ($75.00) seventy-five dollars, and when the output of the said plant is in excess of 100 cases per day, in addition to such sum of seventy-five dollars ($75), twenty-five dollars ($25) for each additional 100 cases of output or fraction thereof. The output of such plant shall be considered the average daily output of said plant, count- ing working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any underestimate shall be subject to correction at the end of the year. 29. Bowling Saloon, Tenpin Alley, Boxball or Indoor Baseball. On every license permitting a bowling saloon, tenpin alley, boxball, or indoor baseball, to be kept in this city, whether a charge is made for playing or not, where the public is in- vited, the tax shall be twenty dollars ($20.00) for the first alley or game, and fifteen dollars ($15) for each additional alley or game. 30. Brick Yards. Each person, firm or corporation conducting a Brick Yard shall pay a specific license of $25.00 per annum. 31. Broke -s in Stocks, Bonds or Bills. On every license to a person or firm to conduct the busi- ness of stock, bond, note or bill broker the tax shall be one hundred dollars ($100.00). 32. Brokers in Options or Futures. Any person, firm, or corporation engaged in buying and selling, or who receives orders to buy or sell, cotton, grain provisions, or other commodities, shall be deemed to be a broker dealing in options and futures. Every broker deal- ing in options or futures or in buying or selling options or futures shall pay the sum of $100.00 (One Hundred Dollars) for the privilege of transacting such business. 33. Building and Loan Association. Specific license tax upon purely mutual companies lending only to stockholders, and confining its business solely to the City and County in which organized and counties and cities immediately contiguous thereto, $50.00. Specific license tax upon paid-up stock, or partially paid- up stock, to value of $25,000.00 or less, $75.00; and a further sum of $2.00 upon each additional $1,000.00 or fractional part thereof, so paid up. Note: Commissioner must require statement under oath of capital paid in. 34. Building Materials. Each person, firm or corporation, not having an estab- lished place of business in this City, selling to other than duly licensed merchants engaged in the building supply business any lumber, posts, shingles, sash, doors, blinds, bricks or other building materials, shall pay a retail mer- chants' license on such retail business done within the City limits. 35. Carnival. On every carnival, two hundred and fifty dollars ($250) per day. A carnival shall mean an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them operating together on one lot or street, or on contiguous lots or streets, moving from place to place, whether the same are owned and actually operated by sepa- rate persons, firms, corporations or not. 36. Chain Store. On each chain store, chain mercantile establishment or chain subsidiary there shall be a license tax of ten (10) cents for each $100.00 of sales made during the preceding calendar year, which license tax shall be in addition to any license tax prescribed by any other section or sections of this ordinance. For the purpose of this ordinance, a chain store, chain mercantile establishment or chain subsidiary, shall be any retail outlet which is actually under, or subject to, the direct or indirect control, directions, or management of any indi- vidual, firm, organization or corporation, foreign or do- mestic, operating or maintaining twelve or more retail stores or mercantile establishments anywhere under the same general management, supervision or ownership, the net revenue of which retail stores or mercantile establish- ments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such individual, firm, organization or corporation. This section shall apply to all such retail stores or mercantile establishments located within the corporate limits of this City even though they may be apparently or ostensibly operated as separate or independent stores or mercantile establishments, if they are actually subservient to, or under the control of, such indi- vidual, firm, organization or corporation in the manner set forth in this section. 37. Chiropodists, etc. Every chiropodist, masseur, manicurist, hair dresser or beauty specialist shall pay a specific license tax of $10 per annum for each operator. The term operator shall include any employee who engages in giving any beauty treatments regardless of whether they have a certificate or not. Not, transferable. 38. Cinder or Building Blocks. Every person, firm or corporation manufacturing cinder block or other building block, shall pay a specific license tax of $50.00 per annum. 39. City Directory. Any person, firm or corporation who shall engage in the business of publishing or distributing a directory commonly known as a city directory having an office or representative or making contract for work or soliciting for work in the City of Charlottesville shall pay a license tax of twenty-five dollars ($25.00). 40. Civil Engineers. See § 15. 41. Cleaning and Pressing. Each person, firm or corporation conducting a cleaning and/or pressing establishment shall pay a specific license tax of twenty dollars ($20.00) per annum, except that where the machinery used is operated by any other power than by hand the tax shall be seventy-five dollars ($75.00) per an- num. 42. Cold Storage Plants. Every person, firm, or corporation operating a cold stor- age plant for some purpose other than for storing his own goods shall pay for the storage privilege only a license tax of fifty dollars ($50.00) per annum for each fifty thousand (50,000) cubic feet capacity or major fraction thereof, pro- vided, that in no case shall any such license tax exceed $150.00. 43. Common Criers. On every license to a common crier the tax shall be twenty-five dollars ($25.00), and he may sell under this license, fowl, butter, fresh fish, fresh vegetables, fruit or articles of like perishable nature. 44 Concrete—Ready-mixed. Every person, firm or corporation engaged in the busi- ness of furnishing to others ready -mixed concrete shall pay a specific license tax of $50.00 per annum. 45. Contractors. Every contractor for the privilege of transacting business shall pay a license tax to be ascertained in the following manner: If the gross amount of all orders or contracts for work done in the State aggregate one thousand dollars or less, he shall pay the sum of ten dollars, and he shall pay one dollar additional on each one thousand dollars in excess of the first one thousand dollars and to the amount of fifteen thousand dollars, and he shall pay fifty cents additional on each one thousand dollars on all orders or contracts in excess of fif- teen thousand dollars; which such sums shall be assessed and collected as provided for by the tax laws of the State of 1 11 1 1 1