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a license tax of $5.00 per year on machine where the cus-
<br />tomer pays one cent and a license tax of $10.00 per year on
<br />machines where the customer pays more than 1c to operate,
<br />except automatic baggage or parcel machine or receptacles
<br />which are used for the storage of baggage, parcels of any
<br />character on which shall be levied a tax of twenty-five cents
<br />per year for each receptacle that is operated on the coin -
<br />in -the -slot principle; provided however, that no such per-
<br />son, firm or corporation may keep, maintain, exhibit or
<br />operate any slot machine or any device in which the element
<br />of chance enters or which gives out any slugs or checks or
<br />device which may be used to again operate the machine or
<br />gives any prize or any other article other than the article
<br />of merchandise or music in payment for which the coin was
<br />originally deposited; provided further, that this section
<br />shall not apply to slot machines that are used for the pur-
<br />pose of selling individual sanitary drinking cups, or U. S.
<br />Postage Stamps. Non transferable.
<br />Any person violating any provision of this section shall
<br />be fined not less than five nor more than fifty dollars for
<br />each day and confiscation of the machine.
<br />Each license issued shall show the manufacturer's num-
<br />ber. If the machine has no number the license must be
<br />pasted in a conspicuous place on the machine.
<br />112. Street Venders or Merchants.
<br />On every person, whether manufacturer or not, selling
<br />upon the street or other public places, inflated balloons, plas-
<br />ter figures, toys, jewelry, and other small articles, the li-
<br />cense tax shall be $10 per day. The Mayor shall, if he
<br />deem it necessary, designate the place of sale, or refuse the
<br />license. This section shall not appy to employees of a circus.
<br />113. Stoning and Impounding.
<br />On every license to a person or firm to keep, for compen-
<br />sation, any house, yard or lot for storage, or other impound-
<br />ing, the tax shall be twenty-five dollars ($25) on each
<br />house, yard or lot.
<br />114. Surgeons
<br />See § 14.
<br />115. Surveyors.
<br />See § 14.
<br />116. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring
<br />or selling suits or dresses by sample shall be deemed a mer-
<br />chant and subject to § 83, of this ordinance.
<br />117. Telegraph Companies.
<br />On telegraph companies or agents each for business done
<br />between this and other points within the State of Virginia,
<br />and not including any business done to or from points with-
<br />out the State, and not including business in which messages
<br />altbough to or from points within this state, pass through
<br />territory without this state, and not including any business
<br />done for the government of the United States, its officers,
<br />or agents. a license tax of one hundred dollars $100) shall
<br />be naid. Provided that any company taxed under this sec-
<br />tion .whose receipts do not exceed three thousand dollars
<br />($3,000.00) per annum, the tax shall be fifty dollars ($50).
<br />118. Telephone Companies.
<br />On each telephone company the license tax shall be one
<br />per cent. on the gross receipts of such company. The gross
<br />receipts on which percentage is charged shall include all
<br />phone service known as mutual, all revenue derived from
<br />lontr distance service. and all moneys derived from the use
<br />of the switch board by local lines, expressly excepting busi-
<br />ness done between this city and points without the state, and
<br />messa-es sent to or received by the government of the
<br />United States or this state or their agents or officers.
<br />This license tax shall be assessable and payable in like
<br />manner as that of the State.
<br />119. Theatricals.
<br />On every theatrical performance or any performance
<br />similar thereto, panorama or any public performance or ex-
<br />hibition of any kind there shall be paid five dollars ($5.00)
<br />for each performance or fifteen dollars ($15.00) per week
<br />of a continuous performance, except for charitable. educa-
<br />tional, or benevolent purposes, and with the further ex-
<br />ception of road or tab shows held in conjunction with the
<br />usual cinema attraction, where the price of admission for
<br />the entire performance does not exceed fifty cents. But on
<br />every such performance or exhibition, attendance upon
<br />which is solicited by a barker or by public crying in the
<br />streets of the City, or in such a manner as to be heard on the
<br />streets of the City, there shall be paid twenty-five dollars
<br />($25.00) per day.
<br />120. Tobacco, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco. snuff, cigars, or cigarettes, without having obtained
<br />a specific license to do so.
<br />The sum to be naid by retailers of tobacco. snuff, cigars
<br />or cigarettes shall be for said privilege a specific tax of five
<br />dollars ($5.00), which shall be assessed and collected as
<br />other assessments upon license, but which shall not be in
<br />lieu of merchants' license on sales.
<br />This section shall be construed to require of any person
<br />taking out this special license tax to sell tobacco, snuff,
<br />cigars or cigarettes a merchants' license in addition thereto
<br />based on amount of sales.
<br />121. Undertakers.
<br />An undertaker shall pay for the privilege of transacting
<br />such business a special license tax as follows:
<br />Where the gross receipts during the preceding year did
<br />not exceed $5,000.00 the tax shall be $75.00.
<br />Where the gross receipts during the preceding year ex-
<br />ceeded $5,000.00 but did not exceed $15,000.00 the tax shall
<br />be $125.00.
<br />Where the gross receipts during the preceding year ex-
<br />ceeded $15,000.00 the tax shall be $175.00.
<br />For the purpose of ascertaining the tax to be paid by
<br />an undertaker beginning business, the license tax shall be
<br />based on the estimated amount of gross receipts that will
<br />be received during the balance of the license year. Every
<br />underestimate shall be subject to correction after the close
<br />of the license year.
<br />122. Vehicles—For Hae.
<br />On every two -horse wagon or dray used for hire, ten
<br />dollars ($10.00).
<br />On every one-horse wagon or dray, used for hire, five dol-
<br />lars ($5.00).
<br />Every owner of Motor Driven Vehicles for hire shall pay
<br />$20.00 for the first vehicle and $15.00 for each additional
<br />car.
<br />Any person desiring to surrender a license for one-horse
<br />vehicles and have issued therefor a license for a two -horse
<br />vehicle shall be entitled to a credit for the unexpired part of
<br />the license surrendered.
<br />Any person, non-resident, hauling goods, or letting his
<br />vehicle or vehicles out for hire on the public streets of this
<br />city, shall be held liable under this ordinance.
<br />Every licensed wagon, dray, or other vehicle, shall have
<br />its license number plainly marked on metal or other mate-
<br />rial and placed on the rear face of the rear axle thereof, or
<br />other conspicuous place. This paragraph not to apply to
<br />vehicles rented without driver.
<br />Such license number shall be supplied by the Commis-
<br />sioner of Revenue.
<br />It shall be unlawful to transfer a tag from one vehicle to
<br />another, except in case of a vehicle being temporarily dis-
<br />abled.
<br />The Chief of Police is hereby designated Wagon Inspec-
<br />tor and it shall be his duty to see that all vehicles for which
<br />a license is required under this section shall have their num-
<br />bers properly displayed, and if any vehicle be found without
<br />such number it shall be his duty to ascertain the name of
<br />the owner and require said license to be procured under
<br />penalty as provided in the general provisions of this ordi-
<br />nance. And in all cases where the number is not properly
<br />displayed the delinquent shall be fined not less than $1.50
<br />nor more than $5.00.
<br />In the discharge of the duty thus imposed the Chief of
<br />Police shall have authority to call to his aid the several
<br />members of his force.
<br />123. Vehicles—Motor Driven.
<br />Every owner of a motor -driven vehicle on or before the
<br />first day of May each year or before he shall commence to
<br />operate his machine, shall obtain a license to operate the
<br />same by making application to the Director of Finance for a
<br />license to operate and present State motor vehicle registra-
<br />tion card. The application must contain the name of the
<br />applicant, his residence, and if a corporation, its place of
<br />business, giving the name, factory number, if any, fixed by
<br />its maker, a brief description showing the style of the ma-
<br />chine, and weight, as computed by the provisions of the
<br />State law now in force or in accordance with any modifica-
<br />tions that hereafter may be made by the State. After mak-
<br />ing application, and having paid into the treasury of the
<br />City the required license tax fee, the Director of Finance
<br />shall issue a certificate of registration and license. The rate
<br />shall be as follows:
<br />10 cents per 100 lbs., or major portion thereof. Mini-
<br />mum fee $3.00 per vehicle.
<br />Trucks: 1 ton or less, $3.00.
<br />Trucks: 11/z tons, $3.75.
<br />Trucks: 2 tons, $7.50.
<br />Trucks: 21/2 tons, $10.00.
<br />Trucks: All over 21/.,; tons, $15.00.
<br />Motorcycle: $2.00; with sidecar, $3.00.
<br />After Aug. 1, 1944, 3/t of original.
<br />After Nov. 1, 1944, 1/l of original.
<br />After Feb. 1, 1945, 1/4 of original.
<br />When number or license plate is lost a duplicate plate
<br />may be furnished by the Director of Finance upon the pay-
<br />ment of fifty cents to the Director of Finance.
<br />The license under this section shall be transferable only
<br />to the purchaser of the car for which such license was is-
<br />sued, or to another car purchased by the person to whom
<br />the said license was issued upon the payment of fifty cents.
<br />The taxes on licenses accruing under the provisions of
<br />this section shall be due and payable, except where other-
<br />wise herein provided, on or before the first day of May,
<br />1944, and shall be paid by the persons against whom as-
<br />sessed to the Director of Finance in his office on or before
<br />the first day of May.
<br />No part of the tax assessable or collected under this sec-
<br />tion shall be expended by the said City for any purpose
<br />other than improvement and maintenance of streets.
<br />C.
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