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be $2.50 for each bench without machine; with machine $15. for each bench and operator. 109. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 a month. 110. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like ex- hibition or performance, within the corporate limits of the city, whether combined or separate, the license tax shall be one hundred and fifty dollars ($150.00) for the first per- , _ formance or exhibition, and fifty dollars ($50.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent show or other such like exhibition or per- formance within the corporate limits of the city, the license tax shall be twenty dollars ($20.00) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. If a show or other performance is conducted in connec- tion with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day whether an admission is charged or not. 111. Silks—Manufactu-e. Each person, firm or corporation manufacturing Silks shall pay a specific license of $75.00 per annum. 112. SkWing Rinks. On every license to the proprietor or occupier of a room fitted up or used for roller skating purposes the tax shall be fifty dollars ($50). Not transferable. 297 118. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling suits or dresses by sample shall be deemed a mer- chant and subject to § 85. of this ordinance. 119. Telegraph Companies. On telegraph companies or agents each for business done between this and other points within the State of Virginia, and not including any business done to or from points with- out the State, and not including business in which messages although to or from points within this state, pass through territory without this state, and not including any business done for the government of the United States, its officers, or agents, a license tax of one hundred dollars shall be paid. Provided that any company taxed under this section whose receipts do not exceed three thousand dollars ($3,000) per annum, the tax shall be fifty dollars ($50). 120. Telephone Companies. On each telephone company the license tax shall be one per cent. on the gross receipts of such company. The gross re- ceipts on which percentage is charged shall include all phone service known as mutual, all revenue derived from long distance service, and all moneys derived from the use of the switch board by local lines, expressly excepting business done between this city and points without the state, and messages sent to or received by the government of the United States or this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the State. 121. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition of any kind there shall be paid five dollars ($5.00) for each performance or fifteen dollars ($15.00) per week of a continuous performance, except for charitable, edu- cational, or benevolent purposes, and with the further ex- ception of road or tab shows held in conjunction with the usual cinema attraction, where the price of admission for the entire performance does not exceed fifty cents. But on every such performance or exhibition, attendance upon which is solicited by a barker or by public crying in the streets of the City, or in such a manner as to be heard on the streets of the City, there shall be paid twenty-five dol- lars ($25.00) per day. 122. Tobacco, Snuff, etc., Retailers. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained a specific license to do so. The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dollars ($5), which shall be assessed and collected as other assessments upon license, but which shall not be in lieu of merchants' license on sales. This section shall be construed to require of any person taking out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchants' license in addition thereto based on amount of sales. 123. Undertakers. An undertaker shall pay for the privilege of transacting such business a special license tax as follows: Where the gross receipts during the preceding year did not exceed $5,000.00 the tax shall be $75.00. Where the gross receipts during the preceding year ex- ceeded $5,000.00 but did not exceed $15,000.00 the tax shall be $125.00. Where the gross receipts during the preceding year ex- ceeded $15,000.00 the tax shall be $175.00. For the purpose of ascertaining the tax to be paid by an undertaker beginning business, the license tax shall be based on the estimated amount of gross receipts that will be received during the balance of the license year. Every underestimate shall be subject to correction after the close of the license year. 124. Vehicles—For Hire. On every two -horse wagon or dray used for hire, ten dollars ($10.00). On every one-horse wagon or dray, used for hire, five dollars ($5.00). Every owner of Motor Driven Vehicles for hire shall pay $20.00 for the first vehicle and $15.00 for each additional car. Any person desiring to surrender a license for one-horse vehicles and have issued therefor a license for a two -horse vehicle shall be entitled to a credit for the unexpired part of the license surrendered. 113. Slot Machines. Any person, firm or corporation having on a street, alley or other public place or in shops, stores, hotels, boarding houses, depots, public or private rooms, or any other place anywhere in the City a slot machine of any description into which are dropped coins to dispose of any article or mer- chandise or for the purpose of operating musical or other devices that operate on the coin -in -the -slot principle, used ' for gain, except as a pay telephone, shall pay for every such slot machine or musical or other device as the case may be, a license tax of $5.00 per year on machines where the cus- tomer pays one cent and a license tax of $10.00 per year on machines where the customer pays more than le to oper- ate, except automatic baggage or parcel machines or recep- tacles which are used for the storage of baggage, parcels of any character on which shall be levied a tax of twenty-five cents per year for each receptacle that is operated on the coin -in -the -slot principles; provided however, that no such person, firm or corporation may keep, maintain, exhibit or operate any slot machine or any device in which the element of chance enters or which gives out any slugs or checks or device which may be used to again operate the machine or gives out any prize or any other article other than the article of merchandise or music in payment for which the coin was originally deposited; provided further, that this section shall not apply to slot machines that are used for the purpose of selling individual sanitary drinking cups, or U. S. Postage Stamps. Not transferable. Any person violating any provision of this section shall be fined not less than five nor more than fifty dollars for each day and confiscation of the machine. Each license issued shall show the manufacturer's num- ber. If the machine has no number the license must be pasted in a conspicuous place on the machine. 114. Street Venders or Merchants. On every person, whether manufacturer or not, selling upon the street or other public places, inflated balloons, plaster figures, toys, jewelry, and other small articles, the license tax shall be $10 per day. The Mayor shall, if he deem it necessary, designate the place of sale, or refuse the license. This section shall not apply to employees of a circus. ' 115. Storing and Impounding. On every license to a person or firm to keep, for compensa- tion, any house, yard or lot for storage, or other impound- ing, the tax shall be twenty-five dollars ($25) on each house, yard or lot. 116. Surgeons. See § 15. 117. Surveyors. See § 15. 297 118. Tailors and Cutters. Each person or firm conducting the business of tailoring or selling suits or dresses by sample shall be deemed a mer- chant and subject to § 85. of this ordinance. 119. Telegraph Companies. On telegraph companies or agents each for business done between this and other points within the State of Virginia, and not including any business done to or from points with- out the State, and not including business in which messages although to or from points within this state, pass through territory without this state, and not including any business done for the government of the United States, its officers, or agents, a license tax of one hundred dollars shall be paid. Provided that any company taxed under this section whose receipts do not exceed three thousand dollars ($3,000) per annum, the tax shall be fifty dollars ($50). 120. Telephone Companies. On each telephone company the license tax shall be one per cent. on the gross receipts of such company. The gross re- ceipts on which percentage is charged shall include all phone service known as mutual, all revenue derived from long distance service, and all moneys derived from the use of the switch board by local lines, expressly excepting business done between this city and points without the state, and messages sent to or received by the government of the United States or this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the State. 121. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition of any kind there shall be paid five dollars ($5.00) for each performance or fifteen dollars ($15.00) per week of a continuous performance, except for charitable, edu- cational, or benevolent purposes, and with the further ex- ception of road or tab shows held in conjunction with the usual cinema attraction, where the price of admission for the entire performance does not exceed fifty cents. But on every such performance or exhibition, attendance upon which is solicited by a barker or by public crying in the streets of the City, or in such a manner as to be heard on the streets of the City, there shall be paid twenty-five dol- lars ($25.00) per day. 122. Tobacco, Snuff, etc., Retailers. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained a specific license to do so. The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dollars ($5), which shall be assessed and collected as other assessments upon license, but which shall not be in lieu of merchants' license on sales. This section shall be construed to require of any person taking out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchants' license in addition thereto based on amount of sales. 123. Undertakers. An undertaker shall pay for the privilege of transacting such business a special license tax as follows: Where the gross receipts during the preceding year did not exceed $5,000.00 the tax shall be $75.00. Where the gross receipts during the preceding year ex- ceeded $5,000.00 but did not exceed $15,000.00 the tax shall be $125.00. Where the gross receipts during the preceding year ex- ceeded $15,000.00 the tax shall be $175.00. For the purpose of ascertaining the tax to be paid by an undertaker beginning business, the license tax shall be based on the estimated amount of gross receipts that will be received during the balance of the license year. Every underestimate shall be subject to correction after the close of the license year. 124. Vehicles—For Hire. On every two -horse wagon or dray used for hire, ten dollars ($10.00). On every one-horse wagon or dray, used for hire, five dollars ($5.00). Every owner of Motor Driven Vehicles for hire shall pay $20.00 for the first vehicle and $15.00 for each additional car. Any person desiring to surrender a license for one-horse vehicles and have issued therefor a license for a two -horse vehicle shall be entitled to a credit for the unexpired part of the license surrendered.