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<br />shall, for the privilege of doing such business, pay an an-
<br />nual license tax of $150.00.
<br />19. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or
<br />gasoline filling station a license tax of $25 shall be charged.
<br />20. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like
<br />game of chance not prohibited by law, shall pay on each
<br />game a specific license tax of twenty-five dollars ($25) per
<br />clay.
<br />21. Bakers.
<br />(a) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery, sell-
<br />ing the majority of the products thereof at wholesale, $100.
<br />(b) On each and every person, firm or corporation, who
<br />shall conduct a bakery or manufacturing confectionery, sell-
<br />ing the majority of the products thereof at retail, $25.00.
<br />(c) On each and every person who shall bake at his resi-
<br />dence only, without bakery ovens and sell the products
<br />thereof for resale only, $10.00.
<br />22. Barbers.
<br />On every license to a barber shop the tax shall be $10.00
<br />for each chair.
<br />23. Beany Specialists, etc.
<br />Every masseur, manicurist, hair dresser or beauty spe-
<br />cialist shall pay a specific license tax of $10 per annum for
<br />each operator. The term operator shall include any em-
<br />ployee who engages in giving any beauty treatments regard-
<br />less of whether they have a certificate or not. Not trans-
<br />ferable.
<br />24. Beer -Wine -Spirits -Alcohol More than 3.2 per cent.
<br />On every person producing or handling for sale any
<br />beverage, as defined and permitted by an Act of the General
<br />Assembly of Virginia, approved March 7, 1934, and amend-
<br />ments thereto entitled "Alcoholic Beverage Control
<br />Act",
<br />the annual license tax shall be as follows:
<br />For each Distillers License, for the manufacture of
<br />more than 5000 gallons ............................................$500.00
<br />For each Winery License for the manufacture of
<br />more than 5000 gallons ...........................................
<br />200.00
<br />For each Brewery License ..........................................
<br />500.00
<br />For each Bottlers License ..............................................
<br />50.00
<br />For each Wholesale Beer License ....... ......................... -
<br />50.00
<br />For each Wholesale Wine Distributors License..........
<br />30.00
<br />For each Wholesale Druggists License ........................
<br />10.00
<br />For each Retail Beer -on -premises license ....................
<br />20.00
<br />For each Retail off -premises license. ....... ...................
<br />10.00
<br />For each Retail Beer -on -and -off -premises license .....
<br />30.00
<br />For each Retail Beer on and Beer and Wine off -
<br />premises license..........................................................
<br />40.00
<br />For each Retail Wine and Beer on -premises license
<br />30.00
<br />For each Retail Wine and Beer off -premises license
<br />20.00
<br />For each Retail Wine and Beer on -and -off premises
<br />license.........................................................................
<br />50.00
<br />For each Retail Wine and Beer on and Beer off -
<br />premises license..........................................................
<br />40.00
<br />For each Retail Druggist's License. .......... ..............
<br />10.00
<br />The above licenses shall not be in lieu of Merchants'
<br />license herein provided for.
<br />25. Bill Poster.
<br />Each bill poster shall pay a license tax of forty dollars
<br />($40). All persons who post notices, bills and labels for
<br />compensation, shall be construed as bill posters. Any per-
<br />son taking out this license may have the privilege of dis-
<br />tributing advertisements as defined in § 2.
<br />26. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be twenty-five dollars ($25) for one table, and an ad-
<br />ditional tax of fifteen dollars ($15) for the second table, and
<br />ten dollars ($10) additional for each table in excess of two.
<br />No license shall be issued without the written consent of the
<br />Mayor. Licenses may be issued quarterly.
<br />27. Bootblacks.
<br />For each chair or stand accommodating not more than
<br />one person the license shall be $2 and when a bench is used
<br />the license shall be $2 for each pair of footrests, for year
<br />or any part of year.
<br />28. Bottling Works.
<br />On each and every person, firm or corporation, doing a
<br />bottling business in the City of soda water, pop, gingerale,
<br />sarsaparilla, aerated water, fruit or vegetable juices whether
<br />made with plain water or with aerated or carbonated water,
<br />when the output of the plant is 100 cases or less per day the
<br />license tax shall be seventy-five dollars ($75), and when the
<br />output of the said plant is in excess of 100 cases per day,
<br />in addition to such sum of seventy-five dollars ($75) thirty-
<br />five dollars ($35) for each additional 100 cases of output or
<br />fraction thereof. The out -put of such plant shall be consid-
<br />ered the average daily output of said plant, counting work-
<br />ing days only, for the preceding calendar year. In the case
<br />of new plants the output shall be estimated and any under-
<br />estimate shall be subject to correction at the end of the
<br />year.
<br />29. Bowling Saloon, Tenpin Alley, Boxball or Indoor baseball.
<br />On every license permitting a bowling saloon, tenpin
<br />alley, boxball, or indoor baseball, to be kept in this city,
<br />whether a charge is made for playing or not, where the pub-
<br />lic is invited, the tax shall be twenty dollars ($20) for the
<br />first alley or game, and fifteen dollars ($15) for each addi-
<br />tional alley or game.
<br />30. Brick Yards.
<br />Each person, firm or corporation conducting a Brick
<br />Yard shall pay a specific license of $25.00 per annum.
<br />31. Brokers in Stocks, Bonds or Bills.
<br />On every license to a person or firm to conduct the busi-
<br />ness of stock, bond, note or bill broker the tax shall be one
<br />hundred dollars ($100.00).
<br />32. Brokers in Options or Futures.
<br />Any person, firm, or corporation engaged in buying and
<br />selling, or who receives orders to buy or sell, cotton, grain
<br />provisions, or other commodities, shall be deemed to be a
<br />broker dealing in options and futures. Every broker deal-
<br />ing in options or futures or in buying or selling options or
<br />futures shall pay the sum of one hundred dollars ($100.00)
<br />for the privilege of transacting such business.
<br />33. Building and Loan Association.
<br />Specific license tax upon purely mutual companies lend-
<br />ing only to stockholders, and confining its business solely
<br />to the City and County in which organized and counties and
<br />cities immediately contigious thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-
<br />up stock, to value of $25,000.00 or less, $75.00; and a fur-
<br />ther sum of $2.00 upon each additional $1,000.00 or frac-
<br />tional part thereof, so paid up.
<br />Note: Commissioner must require statement under oath
<br />of capital paid in.
<br />34. Building Materials. '
<br />Each person, firm or corporation, not having an estab-
<br />lished :place of business in this City, selling to other than
<br />duly licensed merchants engaged in the building supply
<br />business any lumber, posts, shingles, sash, doors, blinds,
<br />bricks or other building materials, shall pay a retail mer-
<br />chants' license on such retail business done within the City
<br />limits.
<br />35. Carnival.
<br />On every carnival, two hundred and fifty dollars ($250)
<br />per day. A carnival shall mean an aggregation of shows,
<br />amusements, concessions, eating places and riding devices,
<br />or any of them operating together on one lot or street, or on
<br />contigious lots or streets, moving from place to place,
<br />whether the same are owned and actually operated by sep-
<br />arate persons, firms, corporations or not.
<br />36. Chain Store.
<br />On each chain store, chain mercantile establishment or
<br />chain subsidiary there shall be a license tax of ten (10)
<br />cents for each $100.00 of sales made during the preceding
<br />calendar year, which license tax shall be in addition to any
<br />license tax prescribed by any other section or sections of
<br />this ordinance.
<br />For the purpose of this ordinance, a chain store, chain
<br />mercantile establishment or chain subsidiary, shall be any
<br />retail outlet which is actually under, or subject to, the direct: ,
<br />or indirect control, direction, or management of any indi-
<br />vidual, firm, organization, or corporation, foreign or do-
<br />mestic operating or maintaining six or more retail stores
<br />or mercantile establishments anywhere under the same gen-
<br />eral management, supervision or ownership, the net reve-
<br />nue of which retail stores or mercantile establishments
<br />inure to the benefit of, or are made available, in whole or in
<br />part, immediately or ultimately, to such individual, firm,
<br />or organization or corporation. This section shall apply to
<br />all such retail stores or mercantile establishments located
<br />within the corporate limits of this City even though they '
<br />may be apparently or ostensibly operated as separate or
<br />independent stores or mercantile establishments, if they
<br />are actually subservient to, or under the control of, such
<br />individual, firm, organization or corporation in the manner
<br />set forth in this section.
<br />37. Cinder or Building Blocks.
<br />Every person, firm or corporation manufacturing cinder
<br />block or other building block, shall pay a specific license tax
<br />of $100.00 per annum.
<br />38. City Directory.
<br />Any person, firm or corporation who shall engage in the
<br />business of publishing or distributing a directory commonly
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