|
or merchandise to licensed dealers or retailers, and at the same time
<br />
<br />of such sale or exposure for sale, shall deliver, or offer to deliver, the
<br />
<br />goods, wares, or merchandise to the buyer, and any delivery made on
<br />
<br />the day of sale shall be construed as equivalent to delivery at the
<br />
<br />time of sale.
<br />
<br />Every person, firm or corporation claiming exemption from the pro-
<br />
<br />vision of this subsection on the ground that he or it is delivering goods,
<br />
<br />wares, or merchandise previously sold to the customer, shall, upon
<br />
<br />request of any police, tax or revenue officer, furnish evidence of his or
<br />
<br />its claim other than his or its mere statement, which evidence may be
<br />
<br />an invoice or signed order describing the goods, wares, or merchandise
<br />
<br />involved, and the amount and price thereof, and failure to furnish
<br />
<br />such evidence shall be sufficient ground for charging the person op-
<br />
<br />erating the vehicle with a violation of this subsection; and in any
<br />
<br />prosecution for a violation of this subsection, the claim aforesaid must
<br />
<br />be corroborated by satisfactory evidence.
<br />
<br />Every person, firm or corporation violating any provision of this
<br />
<br />subsection shall be guilty of a misdemeanor, and, upon conviction, shall
<br />
<br />be fined not less than twenty-five nor more than one hundred dollars
<br />
<br />for each offense, and each day's violation of any provision of this
<br />
<br />subsection shall be deemed a separate offense.
<br />
<br />95. (c) Peddlers Producers' Certificate.
<br />
<br />96. No city license shall be required of peddlers of ice, wood,
<br />
<br />meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruits,
<br />
<br />or other family supplies of a perishable nature grown or produced by
<br />
<br />them and not purchased by them for sale.
<br />
<br />2. But every such peddler of family supplies of a perishable
<br />
<br />nature grown or produced by him and not purchased by him for sale
<br />
<br />shall on or before January first of each year file with the Commissioner
<br />
<br />of Revenue of this city a certificate in duplicate under oath in which
<br />
<br />shall be given the name and post office address of the applicant, the
<br />
<br />location of the land on which the family supplies of a perishable nature
<br />
<br />are produced, or are to be produced, whether the applicant is the
<br />
<br />owner thereof, or renter, and in the latter case, the name of the land-
<br />
<br />lord or owner and the time from which and to which the lease is to
<br />
<br />run.
<br />
<br />3. Upon receipt of such certificate and such other evidence under
<br />
<br />oath as may be sufficient to establish the fact that the applicant is
<br />
<br />entitled to the certificate, the Commissioner of Revenue shall endorse
<br />
<br />on one copy of such certificate the fact and date of its filing, and shall
<br />
<br />deliver such copy to the applicant, and such applicant shall thereafter
<br />
<br />at all times while he is engaged in peddling within this city, have such
<br />
<br />copy in his possession and upon request by any officer of the City
<br />
<br />charged with enforcing the license ordinance, exhibit such certificate.
<br />
<br />The Commissioner of Revenue may administer the oaths required by
<br />
<br />this subsection.
<br />
<br />4. Any officer charged with the enforcement of the license ordinances
<br />
<br />of this city may at any time question any peddler claiming exemption
<br />
<br />from city license taxation and may require of such peddler an affidavit
<br />
<br />in support of any claim made by such peddler that the produce then
<br />
<br />in or on his vehicle was grown or produced by him.
<br />
<br />5. The word "peddler" or "peddlers", as used in this sub-section
<br />
<br />shall be construed as including their bona fide employees.
<br />
<br />6. Any peddler failing to exhibit such certificate in violation of
<br />
<br />this subsection, or making any false statement in the certificate or af-
<br />
<br />fidavit aforesaid, or by permitting the certificate obtained by him to
<br />
<br />be used in the sale of any family supplies of a perishable nature not
<br />
<br />grown or produced by him, shall upon conviction, be fined not less
<br />
<br />than five dollars nor more than fifty dollars for each offense, and upon
<br />
<br />failure to pay the said fine shall be confined in the city jail for not
<br />
<br />less than ten days nor more than thirty days.
<br />
<br />96. Pen and Pencil Manufacture.
<br />
<br />Every person, firm or corporation manufacturing pens or pencils
<br />
<br />shall pay a specific license tax of seventy-five dollars ($75) per annum.
<br />
<br />97. Physicians.
<br />
<br />See § 14.
<br />
<br />98. Planing Mill and Sash, Blind and Door Factory.
<br />
<br />On every license to a person or firm conducting a planing mill, the
<br />
<br />tax shall be fifty dollars ($50).
<br />
<br />On every person or firm carrying on a sash, blind or door factory,
<br />
<br />the tax shall be thirty-five dollars ($35).
<br />
<br />But if a person or firm conduct a sash, door and blind factory in
<br />
<br />combination with a planing mill, the tax shall be seventy-five dollars
<br />
<br />($75).
<br />
<br />99. Plumbers.
<br />
<br />On every license to a plumber the tax shall be twenty-five dollars
<br />
<br />($25). This section shall apply to all persons, firms or corporations
<br />
<br />who do plumbing, gas-fitting, steam and hot water heating.
<br />
<br />100. Printing Office—Job.
<br />
<br />(a) On each and every printing establishment or business using
<br />
<br />two or more machines of any make or description for the purpose of
<br />
<br />setting type .......................................................... $100.00
<br />
<br />Where less than two machines are used .......................... 50.00
<br />
<br />Where typesetting is performed exclusively by hand ............ 50.00
<br />
<br />(b) Where book-binding except quarter-bound work is done in ad-
<br />
<br />dition to printing, $25.00 in addition to the license tax charged for
<br />
<br />job printing.
<br />
<br />101. Publishers.
<br />
<br />On every non-resident person, firm or corporation publishing a
<br />
<br />city directory, book, pamphlet, fire alarm or telephone directory,
<br />
<br />theatrical program, display card, desk blotter, hotel register or any
<br />
<br />other medium or device, other than regular newspapers or periodicals
<br />
<br />entered at the Charlottesville post office as second class matter, used
<br />
<br />or employed for advertising matter of any kind other than that of the
<br />
<br />person, firm or corporation issuing the same, shall pay a special license
<br />
<br />tax of twenty-five dollars ($25).
<br />
<br />102. Restaurants.
<br />
<br />Any person who shall cook, or otherwise furnish for compensation,
<br />
<br />diet or refreshments of any kind, for casual visitors at his house, for
<br />
<br />consumption therein, and who does not furnish lodging to such person,
<br />
<br />and who is not the keeper of a hotel, shall be deemed to keep a res-
<br />
<br />taurant. Any person who shall sell soft drinks from a soda fountain
<br />
<br />shall also be deemed to keep a restaurant.
<br />
<br />Every person who shall keep a restaurant within the meaning of
<br />
<br />this section shall pay for the privilege an annual license tax of $20.00,
<br />
<br />plus an additional tax in each case at the rate of 40¢ for $100.00 on
<br />
<br />all sales made by him during the next preceding calendar year, in
<br />
<br />excess of $1,000.00.
<br />
<br />The license tax on every restaurant keeper beginning business shall
<br />
<br />be $20.00 plus additional tax in each case at the rate of 40¢ per
<br />
<br />$100.00 on all sales in excess of $1,000.00 which it is estimated he
<br />
<br />will make from the time he commences business to the following
<br />
<br />May 1st.
<br />
<br />Every restaurant keeper shall keep accurate daily records of all
<br />
<br />sales, which records shall at all times be open to the inspection of the
<br />
<br />Commissioner of Revenue of this City or license inspector.
<br />
<br />103. Shoemakers.
<br />
<br />On every person or firm conducting a shop for the repair or man-
<br />
<br />ufacturing of shoes, boots, etc., the license tax shall be $2.50 for each
<br />
<br />bench without machine; with machine $15.00 for each bench and
<br />
<br />operator.
<br />
<br />104. Shooting Gallery.
<br />
<br />On every license to keep a shooting gallery, the tax shall be $10.00
<br />
<br />a month.
<br />
<br />105. Shows, Circuses, etc.
<br />
<br />On a circus, menagerie, tent show, or other such like exhibition
<br />
<br />or performance, within the corporate limits of the city, whether combined
<br />
<br />or separate, the license tax shall be one hundred and fifty dollars
<br />
<br />($150.00) for the first performance or exhibition, and fifty dollars
<br />
<br />($50.00) for each additional performance or exhibition.
<br />
<br />On a side show attached to or exhibiting with any circus, menagerie,
<br />
<br />tent show or other such like exhibition or performance within the cor-
<br />
<br />porate limits of the city, the license tax shall be twenty dollars ($20)
<br />
<br />for each performance or exhibition.
<br />
<br />No license shall be issued to any circus, menagerie, tent show, or
<br />
<br />other such like exhibition or performance unless and until the price of
<br />
<br />admissions and of seats shall have been previously generally published.
<br />
<br />If a show or other performance is conducted in connection with
<br />
<br />and as an inducement for the sale of merchandise there shall be
<br />
<br />charged a license tax of $25.00 per day whether an admission is
<br />
<br />charged or not.
<br />
<br />106. Silks Manufacture.
<br />
<br />Each person, firm or corporation manufacturing Silks shall pay a
<br />
<br />specific license of $75.00 per annum.
<br />
<br />107. Skating Rinks.
<br />
<br />On every license to the proprietor or occupier of a room fitted up
<br />
<br />or used for roller skating purposes the tax shall be fifty dollars
<br />
<br />($50.00). Not transferable.
<br />
<br />108. Slot Machines.
<br />
<br />Any person, firm or corporation having on a street, alley or other
<br />
<br />public place or in shops, stores, hotels, boarding houses, depots, public
<br />
<br />or private rooms, or any other place anywhere in the City a slot ma-
<br />
<br />chine of any description into which are dropped coins to dispose of
<br />
<br />any article or merchandise or for the purpose of operating musical or
|