1947 ORDINANCES - Laserfiche WebLink

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