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54. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay
<br />a specific license tax of ten dollars ($10) per annum. Not
<br />transferable.
<br />55. Electric Fuses -Manufacture.
<br />Each person, firm or corporation manufacturing Electric
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />293
<br />56. Electric Machines, etc. -Exhibiting.
<br />Every person exhibiting for pay electrical machines for
<br />test strength or weight, or other machines or implements
<br />on the streets or any location, for profit, shall pay a specific
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />ferable.
<br />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. 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 />60. Foetune Tellers.
<br />Every person practicing the art of divination, fortune
<br />telling, palmistry, astrology, or phrenology who shall prac-
<br />tice the same in this city, shall pay a tax of one hundred
<br />and fifty dollars ($150.00) per week. Not transferable.
<br />61. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be fifty dollars
<br />($50). On every license to a machine shop, the tax shall be
<br />fifty dollars ($50). But if a foundry be conducted in con-
<br />junction with a machine shop the combined tax shall be one
<br />hundred dollars ($100).
<br />62. 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 />63. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10).
<br />64. 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, whether conducted in
<br />connection with a garage or separately, shall be required
<br />to pay the license tax provided for in Sec. 19.
<br />65. Garment Manufacture.
<br />Every person, firm or corporation, manufacturing gar-
<br />ments shall pay a specific license tax of $50.00.
<br />66. Gasoline.
<br />See § 85.
<br />67. Gasoline and Other Petroleum Products.
<br />Any person, firm or corporation whose storage tanks are
<br />located outside of the corporate limits of the city who trans-
<br />ports gasoline or other petroleum products of like nature on
<br />or through the streets of this city for sale or delivery to
<br />wholesale or retail merchants for resale in this city shall
<br />pay a license tax for the privilege of doing such business in
<br />this city, the same to be graduated by the amount of sales or
<br />delivered price made by him or it of such commodities sold
<br />or delivered in this City during the next preceding year, or,
<br />in the case of starting business during the year, the esti-
<br />mated amount of sales which will be so made during the bal-
<br />ance of the license year, the amount to be paid to be the same
<br />as 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 />Virginia, applicable to contractors except as otherwise here-
<br />in provided.
<br />46. Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or optic-
<br />ian shall pay a specific license tax of twenty dollars ($20)
<br />per month. Not transferable.
<br />47. Creamery.
<br />Each person, firm or corporation manufacturing butter
<br />for sale shall pay a specific license tax of $75 per annum.
<br />Not transferable.
<br />48. Credit Unions.
<br />A credit union which makes loans only to its stockholders
<br />or members shall pay an annual City license tax as follows:
<br />Five dollars ($5.00) where the actual paid in capital is
<br />not in excess of fifteen thousand dollars ($15,000.00) ; ten
<br />dollars ($10.00) where the actual paid in capital is over fif-
<br />teen thousand dollars ($15,000.00) and not in excess of
<br />twenty thousand dollars ($20,000.00) ; fifteen dollars ($15.-
<br />00) where the actual paid in capital is over twenty thousand
<br />dollars ($20,000.00) and not in excess of fifty thousand dol-
<br />lars ($50,000.00) ; twenty-five dollars ($25.00) where the
<br />actual paid in capital is over fifty thousand dollars ($50,-
<br />000.00) and not in excess of one hundred thousand dollars
<br />($100,000.00) ; and an additional sum of two dollars ($2.00)
<br />per thousand for each one thousand dollars ($1,000.00) of
<br />actual paid in capital in excess of one hundred thousand
<br />dollars ($100,000.00).
<br />49. Dance Halls.
<br />On every license to a person or firm to conduct a dance
<br />hall in which dancing is to be allowed, where an admission
<br />fee is charged or a charge is made for participating in such
<br />dancing, the tax shall be $50, and no such license shall be
<br />granted until such person or persons shall have secured the
<br />consent of the Mayor, who shall satisfy himself that the per-
<br />son or persons applying are proper persons to conduct such
<br />hall, and that the location is suitable for such purpose, and
<br />it is further provided that any such dance hall shall be sub-
<br />ject to such rules and regulations as are now or may here-
<br />after be prescribed by the Council. Not transferable.
<br />50. Daguerrean and Photog-aphic Artists and Canvassers for Copying
<br />Pictures.
<br />The license tax on any person engaged in business as a
<br />daguerrean or photographic artist, shall be thirty dollars
<br />($30). All persons canvassing this city for copying pic-
<br />tures of any description shall pay a license tax of fifty dol-
<br />lars ($50). Any itinerant daguerrean or photographic artist,
<br />or any person taking orders in this city on the ticket or
<br />other plan for photographs to be delivered or furnished
<br />by photographers shall pay a license tax of fifty dollars
<br />($50) , provided, that said license shall not be required of
<br />persons taking orders for photographs licensed by this City
<br />and having a fixed place of business in this City.
<br />51. Dealers in Pistols, Dirks, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks or
<br />bowie knives without having first procured a license there-
<br />for.
<br />Every person, firm or corporation engaged in the business
<br />of selling pistols, dirks, or bowie knives, or who shall here-
<br />after engage in such business, shall pay for the privilege of
<br />transacting said business a specific license tax of twenty dol-
<br />lars ($20), and no such license shall be issued for any less
<br />period than one year nor shall there be any abatement in any
<br />instance of the tax upon such license by reason of the fact
<br />that the person or persons so licensed shall have exercised
<br />such licensed calling for a period of less than one year. Ap-
<br />plicants for license to deal in pistols, dirks and bowie knives
<br />must have the written consent of the Mayor. Dealers must
<br />report all sales to Chief of Police monthly, giving names and
<br />addresses of purchasers.
<br />52. Dentists.
<br />See § 15.
<br />53. Draperies or Braids Manufacture.
<br />'
<br />Each person, firm or corporation manufacturing draperies
<br />or braids shall pay a specific license of $75.00 per annum.
<br />54. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay
<br />a specific license tax of ten dollars ($10) per annum. Not
<br />transferable.
<br />55. Electric Fuses -Manufacture.
<br />Each person, firm or corporation manufacturing Electric
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />293
<br />56. Electric Machines, etc. -Exhibiting.
<br />Every person exhibiting for pay electrical machines for
<br />test strength or weight, or other machines or implements
<br />on the streets or any location, for profit, shall pay a specific
<br />license tax of fifty dollars ($50.00) per annum. Not trans-
<br />ferable.
<br />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. 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 />60. Foetune Tellers.
<br />Every person practicing the art of divination, fortune
<br />telling, palmistry, astrology, or phrenology who shall prac-
<br />tice the same in this city, shall pay a tax of one hundred
<br />and fifty dollars ($150.00) per week. Not transferable.
<br />61. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be fifty dollars
<br />($50). On every license to a machine shop, the tax shall be
<br />fifty dollars ($50). But if a foundry be conducted in con-
<br />junction with a machine shop the combined tax shall be one
<br />hundred dollars ($100).
<br />62. 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 />63. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10).
<br />64. 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, whether conducted in
<br />connection with a garage or separately, shall be required
<br />to pay the license tax provided for in Sec. 19.
<br />65. Garment Manufacture.
<br />Every person, firm or corporation, manufacturing gar-
<br />ments shall pay a specific license tax of $50.00.
<br />66. Gasoline.
<br />See § 85.
<br />67. Gasoline and Other Petroleum Products.
<br />Any person, firm or corporation whose storage tanks are
<br />located outside of the corporate limits of the city who trans-
<br />ports gasoline or other petroleum products of like nature on
<br />or through the streets of this city for sale or delivery to
<br />wholesale or retail merchants for resale in this city shall
<br />pay a license tax for the privilege of doing such business in
<br />this city, the same to be graduated by the amount of sales or
<br />delivered price made by him or it of such commodities sold
<br />or delivered in this City during the next preceding year, or,
<br />in the case of starting business during the year, the esti-
<br />mated amount of sales which will be so made during the bal-
<br />ance of the license year, the amount to be paid to be the same
<br />as 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 />
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