101. Planing Mill and Sash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />,.pill. the tax shall be fifty dollars ($50) .
<br />On every person or firm carrying on a sash, blind or door
<br />factory. the tax shall be thirty-five dollars ($35).
<br />But if a person or firm conduct a sash, door and blind
<br />factory in combination with a planing mill, the tax shall be
<br />seventy-five dollars ($75).
<br />327
<br />102. Plumbers.
<br />On every license to a plumber the tax shall be twenty-
<br />five dollars ($25). This section shall apply to all persons,
<br />firms or corporations who do plumbing, gas -fitting, steam
<br />and hot water fitting.
<br />The license required by this section shall not be con-
<br />strued to include plumbing contracting, and every person
<br />doing plumbing work on a contracting basis shall also be
<br />required to secure a contractors' license as heretofore pro-
<br />vided.
<br />103. Printing Office -Job.
<br />(a) On each and every printing establishment or busi-
<br />ness using two or more machines of any make or descrip-
<br />tion for the purpose of setting type............................$100.00
<br />Where less than two machines are used ..................... . 50.00
<br />Where typesetting is performed exclusively by hand 50.00
<br />(b) Where book -binding except quarter -bound work
<br />is done in addition to printing $25.00 in addition to the li-
<br />cense tax charged for job printing.
<br />104. Publishers.
<br />On every non-resident person, firm or corporation pub-
<br />lishing a city directory, book, pamphlet, fire alarm or tele-
<br />phone directory, theatrical program, display card, desk blot-
<br />ter, hotel register, or any other medium or device, other than
<br />regular newspapers or periodicals entered at the Charlottes-
<br />ville post office as second class matter, used or employed for
<br />advertising matter of any kind other than that of the per-
<br />son, firm or corporation issuing the same, shall pay a special
<br />license tax of twenty-five dollars ($25).
<br />105. Restaurants.
<br />Any person who shall cook, or otherwise furnish for
<br />compensation, diet or refreshments of any kind, for casual
<br />visitors at his house, for consumption therein, and who does
<br />not furnish lodging to such person, and who is not the keeper
<br />of a hotel. shall be deemed to keep a restaurant. Any per-
<br />son who shall sell soft drinks from a soda fountain shall also
<br />be deemed to keep a restaurant.
<br />Every person who shall keep a restaurant within the
<br />meaning of this section shall pay for the privilege an an-
<br />nual license tax of $20.00. plus an additional tax in each case
<br />at the rate of 40c for $100.00 on all sales made by him dur-
<br />ing the next preceding calendar year, in excess of $1.000.00.
<br />The license tax on every restaurant keeper beginning
<br />business shall be $20.00 plus additional tax in each case at
<br />the rate of 40c Der $100.00 on all sales in excess of $1,000.00
<br />which it is estimated he will make from the time he com-
<br />mences business to the following May 1st.
<br />Every restaurant keeper shall keep accurate daily rec-
<br />ords of all sales, which records shall at all times be open to
<br />the inspection of the Commissioner of Revenue of this City
<br />or license inspector.
<br />106. Shoemakerss.
<br />On every person or firm conducting a shop for the repair
<br />or manufacturing of shoes, boots, etc., the license tax shall
<br />be $2.50 for each bench without machine; with machine
<br />$15.00 for each bench and operator.
<br />107. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />be $10.00 a month.
<br />108. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be
<br />one hundred and fifty dollars ($150.00) for the first per-
<br />formance or exhibition, and fifty dollars ($50.00) for each
<br />additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city, the license
<br />tax shall be twenty dollars ($20) for each performance or
<br />exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have been
<br />previously generally published.
<br />If a show or other performance is conducted in connec-
<br />tion with and as an inducement for the sale of merchandise
<br />there shall be charged a license tax of $25.00 per day
<br />whether an admission is charged or not.
<br />109. Silks -Manufacture.
<br />Each person, firm or corporation manufacturing Silks
<br />shall pay a specific license of $75.00 per annum.
<br />110. Skating Rinks.
<br />On every license to the proprietor or occupier of a room
<br />fitted up or used for roller skating purposes the tax shall be
<br />fifty dollars ($50.00). Not transferable.
<br />111. Slot Machines.
<br />Any person, firm or corporation having on a street, alley
<br />or other public place or in shops, stores, hotels, boarding
<br />houses, depots, public or private rooms, or any other place
<br />anywhere in the City a slot machine of any description into
<br />which are dropped coins to dispose of any article or mer-
<br />chandise or for the purpose of operating musical or other
<br />devices that operate on the coin -in -the -slot principle, used
<br />for gain, except as a pay telephone, shall pay for every such
<br />slot machine or musical or other device as the case may be,
<br />provisions of this subsection, and failure to furnish such evi-
<br />dence shall be sufficient ground for charging the person op-
<br />erating the vehicle with the violation of this subsection; and
<br />in any prosecution for a violation of this subsection, the
<br />claim aforesaid must be corroborated by satisfactory evi-
<br />dence. The exemption hereby accorded a distributor and/or
<br />vendor of motor vehicle fuels and petroleum products and
<br />a dealer in forest products or tobacco, is restricted to such
<br />peddling of motor vehicle fuels and petroleum products and
<br />forest products, and tobacco; and in the case of a farmer,
<br />a producer, or a manufacturer taxable on capital by this
<br />state, the exemption is restricted to such peddling of goods,
<br />wares and merchandise actually manufactured, produced
<br />or grown by the seller.
<br />A peddler, within the meaning of this subsection, is any
<br />person, firm, or corporation, with or which, at other than a
<br />definite place of business operated by the seller, shall sell,
<br />or offer to sell, goods, wares, or merchandise to licensed
<br />dealers or retailers, and at the same time of such sale or
<br />exposure for sale, shall deliver, or offer to deliver, the goods,
<br />wares, or merchandise to the buyer, and any delivery made
<br />on the day of sale shall be construed as equivalent to delivery
<br />at the time of sale.
<br />Every person, firm or corporation claiming exemption
<br />from the provision of this subsection on the ground that he
<br />or it is delivering goods, wares, or merchandise previously
<br />sold to the customer, shall, upon request of any police, tax
<br />or revenue officer, furnish evidence of his or its claim other
<br />than his or its mere statement, which evidence may be an
<br />invoice or signed order describing the goods, wares, or mer-
<br />chandise involved, and the amount and price thereof, and
<br />failure to furnish such evidence shall be sufficient ground
<br />for charging the person operating the vehicle with a viola-
<br />tion of this subsection; and in any prosecution for a viola-
<br />tion of this subsection, the claim aforesaid must be corrob-
<br />orated by satisfactory evidence.
<br />Every person, firm or corporation violating any pro-
<br />vision of this subsection shall be guilty of a misdemeanor,
<br />and, upon conviction, shall be fined not less than twenty-five
<br />nor more than one hundred dollars for each offense; and
<br />each day's violation of any provision of this subsection shall
<br />be deemed a separate offense.
<br />98. (c) Peddlers -Producers' Certificate.
<br />1. No city license shall be required of peddlers of ice,
<br />wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br />vegetables, fruits, or other family supplies of a perishable
<br />nature grown or produced by them and not purchased by
<br />them for sale.
<br />2. But every such peddler of family supplies of a perish-
<br />able nature grown or produced by him and not purchased
<br />by him for sale shall on or before January first of each year
<br />file with the Commissioner of Revenue of this city a certifi-
<br />cate in duplicate under oath in which shall be given the
<br />name and post office address of the applicant, the location
<br />of the land on which the family supplies of a perishable na-
<br />ture are produced, or are to be produced, whether the appli-
<br />cant is the owner thereof, or renter, and in the latter case,
<br />the name of the landlord or owner and the time from which
<br />and to which the lease is to run.
<br />3. Upon receipt of such certificate and such other evi-
<br />dence under oath as may be sufficient to establish the fact
<br />that the applicant is entitled to the certificate, the Commis-
<br />sioner of Revenue shall endorse on one copy of such certifi-
<br />cate the fact and date of its filing, and shall deliver such
<br />copy to the applicant, and such applicant shall thereafter
<br />at all times while he is engaged in peddling within this city,
<br />have such copy in his possession and upon request by any
<br />officer of the City charged with enforcing of the license ordi-
<br />nance, exhibit such certificate. The Commissioner of Rev-
<br />enue may administer the oaths required by this subsection.
<br />4. Any officer charged with the enforcement of the li-
<br />cense ordinance of this city may at any time question any
<br />peddler claiming exemption from city license taxation and
<br />may require of such peddler an affidavit in support of any
<br />claim made by such peddler that the produce then in or on
<br />his vehicle was grown or produced by him.
<br />5. The word "peddler" or "peddlers", as used in this
<br />subsection shall be construed as including their bona fide
<br />employees.
<br />6. Any peddler failing to exhibit such certificate in vio-
<br />lation of this subsection, or making any false statement in
<br />the certificate or affidavit aforesaid, or by permitting the
<br />certificate obtained by him to be used in the sale of any
<br />family supplies of a perishable nature not grown or prb-
<br />duced by him, shall upon conviction, be fined not less than
<br />five dollars nor more than fifty dollars for each offense, and
<br />upon failure to pay the said fine shall be confined in the city
<br />jail for not less than ten days nor more than thirty days.
<br />99. Pen and Pencil Manufacture.
<br />Every person, firm or corporation manufacturing pens
<br />or pencils shall pay a specific license tax of seventy-five dol-
<br />lars ($75) per annum.
<br />100. Physicians.
<br />See § 14.
<br />101. Planing Mill and Sash, Blind and Door Factory.
<br />On every license to a person or firm conducting a planing
<br />,.pill. the tax shall be fifty dollars ($50) .
<br />On every person or firm carrying on a sash, blind or door
<br />factory. the tax shall be thirty-five dollars ($35).
<br />But if a person or firm conduct a sash, door and blind
<br />factory in combination with a planing mill, the tax shall be
<br />seventy-five dollars ($75).
<br />327
<br />102. Plumbers.
<br />On every license to a plumber the tax shall be twenty-
<br />five dollars ($25). This section shall apply to all persons,
<br />firms or corporations who do plumbing, gas -fitting, steam
<br />and hot water fitting.
<br />The license required by this section shall not be con-
<br />strued to include plumbing contracting, and every person
<br />doing plumbing work on a contracting basis shall also be
<br />required to secure a contractors' license as heretofore pro-
<br />vided.
<br />103. Printing Office -Job.
<br />(a) On each and every printing establishment or busi-
<br />ness using two or more machines of any make or descrip-
<br />tion for the purpose of setting type............................$100.00
<br />Where less than two machines are used ..................... . 50.00
<br />Where typesetting is performed exclusively by hand 50.00
<br />(b) Where book -binding except quarter -bound work
<br />is done in addition to printing $25.00 in addition to the li-
<br />cense tax charged for job printing.
<br />104. Publishers.
<br />On every non-resident person, firm or corporation pub-
<br />lishing a city directory, book, pamphlet, fire alarm or tele-
<br />phone directory, theatrical program, display card, desk blot-
<br />ter, hotel register, or any other medium or device, other than
<br />regular newspapers or periodicals entered at the Charlottes-
<br />ville post office as second class matter, used or employed for
<br />advertising matter of any kind other than that of the per-
<br />son, firm or corporation issuing the same, shall pay a special
<br />license tax of twenty-five dollars ($25).
<br />105. Restaurants.
<br />Any person who shall cook, or otherwise furnish for
<br />compensation, diet or refreshments of any kind, for casual
<br />visitors at his house, for consumption therein, and who does
<br />not furnish lodging to such person, and who is not the keeper
<br />of a hotel. shall be deemed to keep a restaurant. Any per-
<br />son who shall sell soft drinks from a soda fountain shall also
<br />be deemed to keep a restaurant.
<br />Every person who shall keep a restaurant within the
<br />meaning of this section shall pay for the privilege an an-
<br />nual license tax of $20.00. plus an additional tax in each case
<br />at the rate of 40c for $100.00 on all sales made by him dur-
<br />ing the next preceding calendar year, in excess of $1.000.00.
<br />The license tax on every restaurant keeper beginning
<br />business shall be $20.00 plus additional tax in each case at
<br />the rate of 40c Der $100.00 on all sales in excess of $1,000.00
<br />which it is estimated he will make from the time he com-
<br />mences business to the following May 1st.
<br />Every restaurant keeper shall keep accurate daily rec-
<br />ords of all sales, which records shall at all times be open to
<br />the inspection of the Commissioner of Revenue of this City
<br />or license inspector.
<br />106. Shoemakerss.
<br />On every person or firm conducting a shop for the repair
<br />or manufacturing of shoes, boots, etc., the license tax shall
<br />be $2.50 for each bench without machine; with machine
<br />$15.00 for each bench and operator.
<br />107. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />be $10.00 a month.
<br />108. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be
<br />one hundred and fifty dollars ($150.00) for the first per-
<br />formance or exhibition, and fifty dollars ($50.00) for each
<br />additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city, the license
<br />tax shall be twenty dollars ($20) for each performance or
<br />exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have been
<br />previously generally published.
<br />If a show or other performance is conducted in connec-
<br />tion with and as an inducement for the sale of merchandise
<br />there shall be charged a license tax of $25.00 per day
<br />whether an admission is charged or not.
<br />109. Silks -Manufacture.
<br />Each person, firm or corporation manufacturing Silks
<br />shall pay a specific license of $75.00 per annum.
<br />110. Skating Rinks.
<br />On every license to the proprietor or occupier of a room
<br />fitted up or used for roller skating purposes the tax shall be
<br />fifty dollars ($50.00). Not transferable.
<br />111. Slot Machines.
<br />Any person, firm or corporation having on a street, alley
<br />or other public place or in shops, stores, hotels, boarding
<br />houses, depots, public or private rooms, or any other place
<br />anywhere in the City a slot machine of any description into
<br />which are dropped coins to dispose of any article or mer-
<br />chandise or for the purpose of operating musical or other
<br />devices that operate on the coin -in -the -slot principle, used
<br />for gain, except as a pay telephone, shall pay for every such
<br />slot machine or musical or other device as the case may be,
<br />
|