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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 />