|
Sof
<br />20. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like game of
<br />chance not prohibited by law, shall pay on each game a specific license
<br />tax of twenty-five dollars ($25) per day.
<br />21. Bakers.
<br />(a) On each and every person, firm or corporation, who shad
<br />conduct a bakery or manufacturing confectionery selling the majority
<br />of the products thereof at wholesale, $100.
<br />(b) On each and every person, firm or corporation, who shall
<br />conduct a bakery or manufacturing confectionery, selling the majority
<br />of the products thereof at retail, $25.00.
<br />(c) On each and every person who shall bake at his residence
<br />only, without bakery ovens and sell the products thereof for resale
<br />only, $10.00.
<br />22. Barbers.
<br />On every license to a barber shop the tax shall be $7.50 for each
<br />chair.
<br />23. Beauty Specialists, etc.
<br />Every masseur, manicurist, hair dresser or beauty specialist shall
<br />pay a specific license tax of $10 per annum for each operator. The
<br />term operator shall include any employee who engages in giving any
<br />beauty treatments regardless of whether they have a certificate or
<br />not. Not transferable.
<br />24. Beer -Wine -Spirits -Alcohol More than 3.2%.
<br />On every person producing or handling for sale any beverage, as
<br />defined and permitted by an Act of the General Assembly of Virginia,
<br />approved March 7, 1934, and amendments thereto entitled "Alcoholic
<br />Beverage Control Act", the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of more than
<br />5000 gallons __ . ........... _ ......_ _ . $500.00
<br />For each Wine y License for the manufacture of more than
<br />On each chain store, chain mercantile establishment or chain sub-
<br />5000 gallons .... ..... .......................................... 200..00
<br />For each Brewery License............................................................
<br />500.00
<br />For each Bottlers License..........................................................
<br />50.00
<br />For each Wholesale Beer License_ ............................................
<br />50.00
<br />For each Wholesale Wine Distributors License ..........................
<br />30.00
<br />For each Wholesale Druggists License .._.... ..........................
<br />10.00
<br />For each Retail Beer on -premises license. _ _ _ _ _. _ ...................
<br />20.00
<br />For each Retail off -premises license._ . _ ..... ..... ..................
<br />10.00
<br />For each Retail Beer -on -the -premises license ...._...................
<br />30.00
<br />For each Retail Beer on and Beer and Wine off premises license
<br />40.00
<br />For each Retail Wine and Beer on -premises license ....................
<br />30.00
<br />For each Retail Wine and Beer off -premises license. ......... ....
<br />20.00
<br />For each Retail Wine and Beer on -and -off -premises license
<br />50.00
<br />For each Retail Wine and Beer on and Beer off -premises
<br />license... _ _.......... _._.__...... _..__.._.........._......
<br />40.00
<br />For each Retail Druggists License_ _ _ _ _ _ _ . _ . _ _ ... _. _ _
<br />10.00
<br />The above licenses shall not be in lieu of Merchants' license
<br />herein
<br />provided for.
<br />25. Bill Posters.
<br />Each bill poster shall pay a license tax of forty dollars ($40).
<br />All persons who post notices, bills and labels for compensation, shall
<br />be construed as bill posters. Any person taking out this license may
<br />have the privilege of distributing advertisements as defined in § 2.
<br />26. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax shall
<br />be twenty-five dollars ($25) for one table, and an additional tax of
<br />fifteen dollars ($15) for the second table, and ten dollars ($10) ad-
<br />ditional for each :able in excess of two. No license shall be issued
<br />without the written consent of the Mayor. Licenses may be issued
<br />quarterly.
<br />27. Bootblacks.
<br />For each chair or stand accommodating not more than one person
<br />the license shall be $2 and when a bench is used the license shall be
<br />$2 for each pair of footrests, for year or any part of year.
<br />28. Bottling Works.
<br />On each and every person, firm or corporation, doing a bottling busi-
<br />ness in the City of soda water, pop, gingerale, sarsaparilla, aerated water,
<br />fruit or vegetable juices whether made with plain water or with aerated
<br />or carbonated water, when the output of the plant is 100 cases or
<br />less per day the license tax shall be seventy-five dollars ($75), and
<br />when the output of the said plant is in excess of 100 cases per day.
<br />in addition to such sum of seventy-five ($75), twenty-five dollars ($25)
<br />for each additional 100 cases of output or fraction thereof. The out-
<br />put of such plant shall be considered the average daily output of said
<br />plant, counting working days only, for the preceding calendar year.
<br />In the case of new plants the output shall be estimated and any under-
<br />estimate shall be subject to correction at the end of the year.
<br />29. Bowling Saloon, Tenpin Alley, BoxbaQ or Indoor Baseball.
<br />On every license permitting a bowling saloon, tenpin alley, boxball,
<br />or indoor baseball, to be kept in this city, whether a charge is made
<br />for playing or not, where the public is invited, the tax shall be twenty
<br />dollars ($20) for the first alley or game, and fifteen dollars $15) for
<br />each additional alley or game.
<br />30. Brick Yards. '
<br />Each person, firm or corporation conducting a Brick Yard shall
<br />pay a specific license of $25.00 per annum.
<br />31. Brokers in Stock, Bonds or Bills.
<br />On every license to a person or firm to conduct the business of
<br />stock, bond, note or bill broker the tax shall be one hundred dollars
<br />($100.00). ,
<br />32. Brokers in Options or Futures.
<br />Any person, firm, or corporation engaged in buying and selling, or
<br />who receives orders to buy or sell, cotton, grain provisions, or other
<br />commodities, shall be deemed to be a broker dealing in options and
<br />futures. Every broker dealing in options or futures or in buying or
<br />selling options or futures shall pay the sum of one hundred dollars
<br />($100.00) for the privilege of transacting such business.
<br />33. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lending only to
<br />stockholders, and confining its business solely to the City and County
<br />in which organized and counties and cities immediately contiguous
<br />thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up stock,
<br />to value of $25.000.00 or less, $75.00; and a further sum of $2.00
<br />upon each additional $1,000.00 or fractional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath of capital
<br />paid in.
<br />34. Building Mate*ials
<br />Each person, firm or corporation, not having an established place
<br />of business in this City, selling to other than duly licensed merchants
<br />engaged in the building supply business any lumber, posts, shingles, '
<br />sash, doors, blinds, bricks or other building materials, shall pay a
<br />retail merchants' license on such retail business done within the City
<br />Iimits.
<br />35. Carnival.
<br />On every carnival, two hundred and fifty dollars ($250) per day.
<br />A carnival shall mean an aggregation of shows, amusements, conces-
<br />sions, eating places and riding devices, or any of them operating to-
<br />gether on one lot or street, or on contiguous lots or streets, moving
<br />from place to place, whether the same are owned and actually op-
<br />erated by separate persons, firms, corporations or not.
<br />36. Chain Store.
<br />On each chain store, chain mercantile establishment or chain sub-
<br />sidiary there shall be a license tax of ten (10) cents for each $100.00
<br />of sales made during the preceding calendar year, which license tax
<br />shall be in addition to any license tax prescribed by any other section
<br />or sections of this ordinance.
<br />For the purpose of this ordinance, a chain store, chain mercantile
<br />establishment or chain subsidiary, shall be any retail outlet which is
<br />actually under, or subject to, the direct or indirect control, directions,
<br />or management of any individual, firm, organization or corporation,
<br />foreign or domestic, operating or maintaining six or more retail stores
<br />or mercantile establishments anywhere under the same general manage-
<br />,
<br />ment, supervision or ownership, the net revenue of which retail stores
<br />or mercantile establishments inure to the benefit of, or are made
<br />available, in whole or in part, immediately or ultimately, to such in-
<br />dividual, firm, organization or corporation. This section shall apply
<br />to all such retail stores or mercantile establishments located within
<br />the corporate limits of this City even though they may be apparently
<br />or ostensibly operated as separate or independent stores or mercantile
<br />establishments, if they are actually subservient to, or under the control
<br />of, such individual, firm, organization or corporation in the manner
<br />'
<br />set forth in this section.
<br />37. Cinder or Building Blocks.
<br />Every person, firm or corporation manufacturing cinder block or
<br />other building block, shall pay a specific license tax of $75.00 per
<br />annum.
<br />38. City Directory.
<br />Any person, firm or corporation who shall engage in the business
<br />of publishing or distributing a directory commonly known as a city
<br />directory having an office or representative or making contract for
<br />
|