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license tax on all sales made during the preceding calendar year as follows: If the amount of sales shall not exceed $2,000.00 the tax shall be $20.00. On all sales over $2,000.00 and not exceeding $100,- 000.00 the tax shall be twenty-seven cents (27c) on the $100.00 in excess of $2,000.00. On all sales over $100,000.00 and not exceeding $200,- 000.00 the tax shall be fifteen cents (15c) on the $100.00 in excess of $100,000.00. On all sales in excess of $200,000.00 the tax shall be twelve cents (12c) on the $100.00. Where any person, firm or corporation engaged in the business of a retail merchant makes charges for services rendered in connection with such business, including repair work, the gross amount received for such services shall be included in the sales on which the merchants' license tax is calculated, unless a separate license tax is paid to the City in connection with the furnishing of such services. 86. Merchants—Wholesale. Every person, firm or corporation engaged in the busi- ness of a wholesale merchant shall for each separate place of business conducted in the City of Charlottesville pay a license tax on all purchases made during the preceding calendar year as follows: If the amount of purchases shall not exceed $10,000.00 the tax shall be $75.00. On all purchases over $10,000.00 and less than $50,- 000.00 the tax shall be forty-five cents (45c) on the $100.00 in excess of $10,000.00. On all purchases in excess of $50,000.00 the tax shall be ten cents (10c) on the $100.00. 87. Me-chants—Commission—Merchandise Brokers. Every person, firm or corporation buying or selling for another any kind of merchandise except cider on commis- sion shall be deemed a commission merchant whether such commission be determined by a percentage of sales or by the volume of sales or by the number of packages sold. Every person, firm or corporation doing business in this city who orders or solicits orders for, receives or distributes provisions of merchandise including flour, hay or grain shipped into this city from points within this state for distribution on account of the shipper, or shipped direct to the buyer, and participates in the profits ensuing from or accruing out of the sales of such provisions or merchandise including hay or grain, or receives compensa- tion in any form for his services whether he invoices such sale and collects the money therefor or not shall be deemed a merchandise broker. The tax on commission merchants or merchandise brokers shall be fifty dollars ($50.00), provided the com- mission or compensation did not exceed $1,000.00; but when the commission or compensation exceeded $1,000.00, the tax shall be fifty dollars ($50.00) and an additional tax of ten dollars ($10.00) for each $1,000.00 or fraction thereof in excess of $1,000.00. A person, firm or corporation who is both a commission merchant and a merchandise broker shall pay only one tax under this section. 88. Merchants—Tobacco. See § 121. 89. Merchandise Broker. See § 87. 90. Merchandise Shipped in Sold and Delivered. Every person, firm or corporation, including manufac- turers or dealers who are not taxed under any other ordi- nance of this city, who ship merchandise into this city to a definite storage place for the purpose of sale, and sell or offer for sale such merchandise, or any part thereof, whether the sale, or offer for sale be made before or after the arrival of such merchandise in the city, and whether delivery be made at the time of sale or not, shall pay a license tax of $100.00. 91. Milk Depot. Every person, firm or corporation buying and selling sweet milk shall pay a specific license tax of one hundred dollars ($100.00) per annum. 92. Monuments and Tombstones. Each person, firm or corporation or agent conducting the business of making or selling tombstones, monuments, etc., shall pay a retail merchant's license, which license shall be based on the gross receipts of such person, firm or cor- poration. 93. Moving Picture Shows. For the exhibition or giving of any moving picture show, where the price of admission does not exceed the sum of fifty cents, exclusive of United States admission tax, and where the seating capacity of any such place of amusement is as follows the tax shall be: 600 seats or less..............................................$200.00 601 to 900 seats .............................................. 250.00 901 to 1200 seats. ........................................... 300.00 1201 seats and up ............................................ 350.00 X91 Where the admission exceeds fifty cents, exclusive of United States admission tax, the license tax as prescribed in Section 120 shall apply. 94. Musicians—Itinerant. Every itinerant musician performing in the streets of this city, such as organ -grinders, bag -pipe blowers, etc., shall pay a specific license tax of twenty-five dollars ($25) per day. 95. Oculists. See § 14. 96. Opticians. See § 14. 97. Pawnbrokers. On every license to a pawnbroker the specific license tax shall be one hundred dollars ($100) for one year or frac- tional part thereof. Not transferable. 98. Peanut and Popcorn Venders. On street venders of peanuts and popcorn the license tax shall be ten dollars ($10). 99. (a) Peddlers. Any person who shall carry from place to place, any goods, wares, or merchandise, and offer to sell or barter the same, or actually sell or barter the same, shall be deemed a peddler, and any person licensed as a peddler may sell any personal property a merchant may sell, or he may exchange the same for other articles. A peddler's license shall not be transferable, and any person so licensed shall endorse his name on said license, and such license shall confer authority to sell within the City of Charlottesville. Any peddler who shall peddle for sale or sell or barter without a license shall be guilty of a misdemeanor and on conviction thereof shall be fined not less than twenty-five dollars, and not more than one hundred dollars for each of- fense ; and any person selling or offering to sell as a peddler shall exhibit his license on demand of any citizen of this city; and upon his failure or refusal to do so he shall be subject to the penalties for peddling without a license. All persons who do not keep a regular place of business (whether it be a house or a vacant lot, or elsewhere) , open at all times in regular business hours and at the same place, who shall offer for sale goods, wares and merchandise, shall be deemed peddlers under this section. All persons who keep a regular place of business, open at all times in reg- ular hours and at the same place, who shall elsewhere than at such place of business, personally, or through their agent, offer for sale or sell, and at the time of such offering for sale, deliver goods, wares and merchandise, shall also be deemed peddlers as above, but this section shall not apply to those who sell or offer for sale in person or by their em- ployees, ice, wood, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. For the privilege of peddling or bartering in the City of Charlottesville, there shall be paid one hundred dollars for each person so engaged or employed in the City of Char- lottesville, when he travels on foot, and when he peddles otherwise than on foot, the tax shall be two hundred dollars, except that tax on peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit or other family supplies of a perishable nature not grown or pro- duced by them, shall be fifty dollars for each vehicle used in such peddling in the City of Charlottesville. Every vehicle used in peddling as aforesaid shall have conspicuously displayed thereon the name of the peddler using the same, together with the street and number, city and state of his residence. Nothing in this section shall be construed to require of any farmer a peddler's license for the privilege of selling; or peddling farm products, wood, or charcoal grown or pro- duced by him. Every license issued under this section shall expire on the thirtieth day of April of each year. No license issued under this section shall be prorated. The license taxes imposed by this subsection shall not apply to any peddler who is covered by subsection (b) of this section, and who sells to licensed dealers or retailer:= only. 99 (b) Peddlers of Goods, Wares or Merchandise Who Sell to Licensed Dealers. There is hereby imposed an annual city license tax on every person, firm and corporation, (other than a distributor and/or vendor of motor vehicle fuels and petroleum prod- ucts, tobacco, or seafood, a farmer, a farmers' cooperative association, a producer, or a manufacturer taxable on capi- tal by the State of Virginia, or a distributor of manufactured goods paying a State license tax on his purchases), who or which peddles goods, wares, and merchandise by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller.