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<br />tion for the purpose of setting type..............................$100.00
<br />by the insertion of one cent ............................ $ 5.00
<br />Where less than two machines are used ...................... 50.00
<br />On each such slot machine or device used only
<br />Where typesetting is performed exclusively by hand 50.00
<br />for the vending of merchandise ...................... 5.00
<br />(b) Where book -binding except quarter -bound work
<br />On each such slot machine or device furnish -
<br />is done in addition to printing $100.00 in addition to the
<br />ing music; amusement or photographs.......... 15.00
<br />license tax charged for job printing.
<br />On each automatic baggage or parcel machine
<br />used for the storage of baggage or parcels,
<br />104. Repairs.
<br />for each receptacle .......................................... .25
<br />Each person, firm or corporation conducting the business
<br />Provided, however, that this section shall not be con -
<br />strued to permit the keeping, maintaining, exhibiting or
<br />of repairing automobiles, bicycles, motorcycles, refrigerat-
<br />operating of any slot machine or device in which the ele-
<br />ors, radios, washing machines or any other equipment or
<br />ment of chance is employed, or which gives out slugs or
<br />appliances, shall pay a license tax which shall be based on
<br />checks or devices which may be used to operate the machine
<br />the gross receipts of such person, firm or corporation. The
<br />again, or gives any prize or any article other than the
<br />amount of such tax to be the same which a retail merchant
<br />article of merchandise or music in payment of which the
<br />would pay whose sales equal the gross receipts of such
<br />coin was originally deposited.
<br />repairman.
<br />Any person having or maintaining any such slot machine
<br />the licensing of which is prohibited by this section shall be
<br />105. Restaurants.
<br />fined not less than $5.00 nor more than $100.00 for each day
<br />Any person, firm or corporation who shall cook, or other-
<br />such machine was used, and such machine shall be confis-
<br />wise furnish for compensation, diet or refreshments of any
<br />cated and destroyed.
<br />Each license issued shall refer to the manufacturer's
<br />kind, for casual vistors at his house or place of business,
<br />number of the machine, or if the machine has no such
<br />for consumption therein or thereat, and who does not furn-
<br />number the license must be pasted on a conspicuous place
<br />ish lodging to such person, and who is not the keeper of a
<br />on the machine.
<br />hotel, and any person who shall sell soft drinks from a
<br />On
<br />(b) In addition to the license tax hereinabove imposed
<br />soda fountain shall be deemed to keep a restaurant.
<br />every license to keep a restaurant the tax shall be as follows:
<br />in respect to each machine every person, firm or corpora -
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<br />If the amount of sales shall not exceed $1,000.00 the
<br />tax be $20.00.
<br />tion selling, leasing, renting or otherwise furnishing a slot
<br />machine or machines to others furnishing music or amuse -
<br />shall
<br />On all sales over $1,000.00 and not exceeding $100,-
<br />ment, shall be deemed a slot machine operator and shall pay
<br />000.00 the tax shall be forty cents (40c) on the $100.00
<br />an annual license tax of $150.00.
<br />(c) No part of this section shall be construed to apply
<br />in excess of $1,000.00.
<br />On all sales in excess of $100,000.00 the tax shall be
<br />to pay telephones or to slot machines used for the purpose
<br />twenty-five cents (25c) on the $100.00 in excess of $100,-
<br />of vending individual sanitary drinking cups or United
<br />States postage stamps, and subsection (b) hereof shall not
<br />000.00.
<br />Every restaurant keeper shall keep accurate daily rec-
<br />be construed to apply to operators of automatic baggage or
<br />parcel checking machines.
<br />ords of all sales, which records shall at all times be open to
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<br />the inspection of the Commissioner of Revenue or the
<br />113. Street Vendors or Merchants.
<br />License Inspector.
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<br />On every person, whether manufacturer or not, selling
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<br />106. Sash, Blind, Door and Other Woodwork Manufacturing.
<br />upon the street, or other public places, inflated balloons,
<br />Q
<br />On every person, firm or corporation manufacturing
<br />plastic figures, toys, jewelry, and other small articles, the
<br />license tax shall be $10 per day. The Mayor shall, if he
<br />sash, blinds, doors, or other woodwork the tax shall be
<br />$75.00, provided, that if the entire output of such materials
<br />deem it necessary, designate the place of sale, or refuse the
<br />manufactured are included in the person, firm or corpora -
<br />license. This section shall not apply to employees of a circus.
<br />tions' merchants' or contractors' license, the tax provided
<br />114. Storing and Impounding.
<br />herein shall not be assessed.
<br />On every license to a person or firm to keep, for compen-
<br />107. Shoemakers.
<br />sation, any house, yard or lot for storage, or other im-
<br />On every person, firm or corporation conducting a shop
<br />pounding, the tax shall be twenty-five dollars ($25) on each
<br />for the repair or manufacturing of shoes, boots, or similar
<br />house, yard or lot.
<br />articles, the license tax shall be as follows
<br />115. Surgeons.
<br />if the gross receipts of such person, firm or corporation
<br />do not exceed $5,000.00 the tax shall be $20.00.
<br />See § 14.
<br />On all gross receipts in excess of $5,000.00 the tax shall
<br />be thirty cents (30c) on the $100.00 in excess of $5,000.00.
<br />116. Surveyors.
<br />See § .14.
<br />108. Shooting Gallery.
<br />On every license to keep a shooting gallery, the tax shall
<br />117. Tailors and Cutters.
<br />be $10.00 a month.
<br />Each person or firm conducting the business of tailoring
<br />or selling suits or dresses by sample shall be deemed a
<br />109. Shows, Circuses, etc.
<br />merchant and subject to § 85, of this ordinance.
<br />On a circus, menagerie, tent show, or other such like
<br />118. Telegraph Companies.
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be
<br />On telegraph companies or agents each for business done
<br />one hundred and fifty dollars ($150.00) for the first per-
<br />between this and other points within the State of Virginia,
<br />formance or exhibition, and fifty dollars ($50.00) for each
<br />and not including any business done to or .from points with -
<br />additional performance or exhibition.
<br />out the State, and not including business in which messages
<br />On a side show attached to or exhibiting with any circus,
<br />although to or from points within this state, pass through
<br />menagerie, tent show or other such like exhibition or per-
<br />territory without the state, and not including any business
<br />formance within the corporate limits of the city, the license
<br />done for the government of the United States, its officers,
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<br />tax shall be twenty dollars ($20) for each performance or
<br />or agents, a license tax of one hundred dollars ($100) shall
<br />exhibition.
<br />be paid. Provided that any company taxed under this sec -
<br />No license shall be issued to any circus, menagerie, tent
<br />tion whose receipts do not exceed three thousand dollars
<br />show, or other such like exhibition or performance unless
<br />($3,000.00) per annum, the tax shall be fifty dollars ($50).
<br />and until the price of admissions and of seats shall have
<br />been previously generally published.
<br />119. Telephone Companies.
<br />If a show or other performance is conducted in connec-
<br />tion with and as an inducement for the sale of merchandise
<br />On each telephone company the license tax shall be one -
<br />there shall be charged a license tax of $25.00 per day
<br />half of one per cent. on the gross receipts or such company.
<br />whether an admission is charged or not.
<br />The gross receipts on which percentage is charged shall in-
<br />clude all phone service known as mutual, all revenue derived
<br />110. Silks -Manufacture.
<br />from long distance service, and all moneys derived from the
<br />use of the switch board by local lines, expressly excepting
<br />Each person, firm or corporation manufacturing Silks
<br />business done between this city and points without the state,
<br />shall pay a specific license of $100.00 per annum.
<br />and messages sent to or received by the government of the
<br />111. Skating Minks.
<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 />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 />120. Theatricals.
<br />fifty dollars ($50.00). Not transferable.
<br />On every theatrical performance or any performance
<br />112. Slot Machines and Slot Machine Operators.
<br />similar thereto, panorama or any public performance or
<br />(a) Any person, firm or corporation having in the City
<br />exhibition of any kind there shall be paid five dollars ($5.00)
<br />for each performance or fifteen dollars ($15.00) per week
<br />of Charlottesville any slot machine of any description into
<br />of a continuous performance, if said public performance
<br />which coins are inserted for the purpose of disposing of any
<br />or exhibition be given in a permanent building, and twenty -
<br />article of merchandise for the purpose of operating any
<br />five dollars ($25.00) for each day and fifty dollars ($50.00)
<br />device that operates on the coin -in -the -slot principle, used
<br />for each week of a continuous performance if said public
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<br />for gain shall pay for every such slot machine or device the
<br />performance or exhibition be given out-of-doors or in a
<br />following:
<br />tent or other temporary structure; provided, however, that
<br />On each such slot machine or device operated
<br />this section shall not be construed to apply to performances
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