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20. Baby Racks and Other Games. Every person conducting a baby rack, knife rack, or like game of chance not prohibited by law, shall pay on each game a specific license tax of twenty-five dollars ($25) per day. 21. Bakers. (a) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery selling the majority of the products thereof at wholesale, $100.00. (b) On each and every person, firm or corporation, who shall conduct a bakery or manufacturing confectionery, selling the majority of the products thereof at retail, $25.00. (c) On each and every person who shall bake at his residence only, without bakery ovens and sell the products thereof for resale only, $10.00. 22. Barbers. On every license to a barber shop the tax shall be $7.50 for each chair. 23. Beauty Specialists, etc. Every 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. 24. Beer—Wine—Spirits—Alcohol More than 3.2%. On every person producing or handling for sale any beverage, as defined and permitted by an Act of the General Assembly of Virginia, approved March 7, 1934, and amendments thereto entitled “Alcoholic Beverage Control Act”, the annual license tax shall be as follows: For each Distiller’s License, for the manufacture of more than 5,000 gallons ........................................... $500.00 For each Winery License, for the manufacture of more than 5,000 gallons ........................................... $200.00 For each Winery License for the manufacture of more than 5000 gallons ............................................ 200.00 For each Brewery License ............................... 500.00 For each Bottlers License ................................ 50.00 For each Wholesale Beer License ........................ 50.00 For each Wholesale Wine Distributors License ............ 30.00 For each Wholesale Druggists License .................... 10.00 For each Retail Beer on-premises license ................. 20.00 For each Retail off-premises license ..................... 10.00 For each Retail Beer-on-the-premises license ............ 30.00 For each Retail Beer on and Beer and Wine off premises license ... 40.00 For each Retail Wine and Beer on-premises license ........ 30.00 For each Retail Wine and Beer off-premises license ....... 20.00 For each Retail Wine and Beer on-and-off-premises license . 50.00 For each Retail Wine and Beer on and Beer off-premises license ............................................. 40.00 For each Retail Druggist License ........................ 10.00 The above licenses shall not be in lieu of Merchant's license herein provided for. 25. Bill Posters. Each bill poster shall pay a license tax of forty dollars ($40). All persons who post notices, bills and labels for compensation, shall be construed as bill posters. Any person taking out this license may have the privilege of distributing advertisements as defined in § 2. 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) ad- ditional for each table in excess of two. No license shall be issued without the written consent of the Mayor. Licenses may 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 footrests, for year or any part of year. 28. Bottling Works. On each and every person, firm or corporation, doing a bottling busi- ness 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 seventy-five dollars ($75), 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 out- put of such plant shall be considered the average daily output of said plant, counting working days only, for the preceding calendar year. In the case of new plants the output shall be estimated and any under- estimate 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 invited, the tax shall be twenty dollars ($20) 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. Brokers in Stock, Bonds or Bills. On every license to a person or firm to conduct the business 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 dealing in options or futures or in buying or selling options or futures shall pay the sum of one hundred dollars ($100.00) 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 established 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 merchants' 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, conces- sions, eating places and riding devices, or any of them operating to- gether on one lot or street, or on contiguous lots or streets, moving from place to place, whether the same are owned and actually op- erated by separate persons, firms, corporations or not. 36. Chain Store. On each chain store, chain mercantile establishment or chain sub- sidiary 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 individual, firm, organization or corporation, foreign or domestic, operating or maintaining six or more retail stores or mercantile establishments anywhere under the same general manage- ment, supervision or ownership, the net revenue of which retail stores or mercantile establishments inure to the benefit of, or are made available, in whole or in part, immediately or ultimately, to such in- dividual, 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 individual, firm, organization or corporation in the manner set forth in this section. 37. Cinder or Building Blocks. Every person, firm or corporation manufacturing cinder block or other building block, shall pay a specific license tax of $75.00 per annum. 38. 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