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110. Skating Rinks.
<br />
<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 /> fifty dollars ($50.00). Not transferable.
<br />
<br />
<br />111. Slot Machines and Slot Machine Operators.
<br />
<br />(a) Any person, firm or corporation having in the City of
<br /> Charlottesville any slot machine of any description into which
<br /> coins are inserted for the purpose of disposing of any article of
<br /> merchandise for the purpose of operating any device that
<br /> operates on the coin-in-the-slot principle, used for gain shall
<br /> pay for every such slot machine or device the following:
<br />
<br /> On each such slot machine or device operated
<br /> by the insertion of one cent ......................................$ 5.00
<br />
<br /> On each such slot machine or device used only
<br /> for the vending of merchandise .................................. 5.00
<br />
<br /> On each such slot machine or device furnish-
<br /> ing music, amusement or photographs..................... 15.00
<br />
<br /> On each automatic baggage or parcel machine
<br /> used for the storage of baggage or parcels,
<br /> for each receptacle ......................................................... .25
<br />
<br />Provided, however, that this section shall not be construed
<br /> to permit the keeping, maintaining, exhibiting or operating
<br /> of any slot machine or device in which the element of chance
<br /> is employed, or which gives out slugs or checks or devices which
<br /> may be used to operate the machine again, or gives any prize
<br /> or any article other than the article of merchandise or music in
<br /> payment of which the coin was originally deposited.
<br />
<br />Any person having or maintaining any such slot machine
<br /> the licensing of which is prohibited by this section shall be
<br /> fined not less than $5.00 nor more than $100.00 for each day
<br /> such machine was used, and such machine shall be confiscated
<br /> and destroyed.
<br />
<br />Each license issued shall refer to the manufacturer's num-
<br /> ber of the machine, or if the machine has no such number the
<br /> license must be pasted on a conspicuous place on the machine.
<br />
<br />(b) In addition to the license tax hereinabove imposed
<br /> in respect to each machine, every person, firm or corporation
<br /> selling, leasing, renting or otherwise furnishing a slot machine
<br /> or machines to others furnishing music or amusement, shall be
<br /> deemed a slot machine operator and shall pay an annual license
<br /> tax of $150.00.
<br />
<br />(c) No part of this section shall be construed to apply to
<br /> pay telephones or to slot machines used for the purpose of
<br /> vending individual sanitary drinking cups or United States
<br /> postage stamps, and subsection (b) hereof shall not be construed
<br /> to apply to operators of automatic baggage or parcel checking
<br /> machines.
<br />
<br />
<br />112. Street Vendors or Merchants.
<br />
<br />On every person, whether manufacturer or not, selling
<br /> upon the street, or other public places, inflated balloons,
<br /> plastic figures, toys, jewelry, and other small articles, the
<br /> license tax shall be $10 per day. The Mayor shall, if he deems
<br /> it necessary, designate the place of sale, or refuse the license.
<br /> This section shall not apply to employees of a circus.
<br />
<br />
<br />113. Storing and Impounding.
<br />
<br />On every license to a person or firm to keep, for compen-
<br /> sation, any house, yard or lot for storage, or other impounding,
<br /> the tax shall be twenty-five dollars ($25) on each house, yard or
<br /> lot.
<br />
<br />
<br />114. Surgeons.
<br />
<br />See 14.
<br />
<br />
<br />115. Surveyors.
<br />
<br />See 14.
<br />
<br />
<br />116. Tailors and Cutters.
<br />
<br />Each person or firm conducting the business of tailoring or
<br /> selling suits or dresses by sample shall be deemed a merchant
<br /> and subject to Section 83, of this ordinance.
<br />
<br />
<br />117. Telegraph Companies.
<br />
<br />On telegraph companies or agents each for business done
<br /> between this and other points within the State of Virginia, and
<br /> not including any business done to or from points without the
<br /> State, and not including business in which messages although
<br /> to or from points within this state, pass through territory with-
<br /> out the state, and not including any business done for the gov-
<br /> ernment of the United States, its officers, or agents, a license
<br /> tax of one hundred dollars ($100) shall be paid. Provided
<br /> that any company taxed under this section whose receipts do
<br /> not exceed three thousand dollars ($3,000.00) per annum, the
<br /> tax shall be fifty dollars ($50).
<br />
<br />
<br />118. Telephone Companies.
<br />
<br />On each telephone company the license tax shall be one-
<br /> half of one per cent. on the gross receipts of such company.
<br /> The gross receipts on which percentage is charged shall include
<br /> all phone service known as mutual, all revenue derived from
<br /> long distance service, and all moneys derived from the use of
<br /> the switch board by local lines, expressly excepting business
<br /> done between this city and points without the state, and mes-
<br /> sages sent to or received by the government of the United
<br /> States or this state or their agents or officers.
<br />
<br />This license tax shall be assessable and payable in like
<br /> manner as that of the State.
<br />
<br />
<br />119. Theatricals.
<br />
<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) for
<br /> each performance or fifteen dollars ($15.00) per week of a
<br /> continuous performance, if said public performance or exhibi-
<br /> tion be given in a permanent building, and twenty-five dollars
<br /> ($25.00) for each day and fifty dollars ($50.00) for each week
<br /> of a continuous performance if said public performance or ex-
<br /> hibition be given out-of-doors or in a tent or other temporary
<br /> structure; provided, however, that this section shall not be
<br /> construed to apply to performances or exhibitions for charit-
<br /> able, educational, or benevolent purposes, and with the further
<br /> exception of road or tab shows held in conjunction with the
<br /> usual cinema attraction, where the price of admission for the
<br /> entire performance does not exceed fifty cents. But on every
<br /> such performance or exhibition, attendance upon which is so-
<br /> licited by a barker or by public crying in the streets of the City,
<br /> or in such a manner as to be heard on the streets of the City,
<br /> there shall be paid twenty-five dollars ($25.00) per day.
<br />
<br />
<br />120. Tobacco, Snuff, etc., Retailers.
<br />
<br />No person not a producer shall be allowed to sell by retail
<br /> tobacco, snuff, cigars, or cigarettes, without having obtained a
<br /> specific license to do so.
<br />
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br /> cigarettes shall be for said privilege a specific tax of five dollars
<br /> ($5.00), which shall be assessed and collected as other assess-
<br /> ments upon license, but which shall not be in lieu of merchant's
<br /> license on sales.
<br />
<br />This section shall be construed to require of any person
<br /> taking out this special license tax to sell tobacco, snuff, cigars
<br /> or cigarettes a merchant's license in addition thereto based on
<br /> amount of sales.
<br />
<br />
<br />121. Undertakers, Embalmers and Funeral Directors.
<br />
<br />Every person, firm or corporation who is engaged in the
<br /> business as an undertaker, embalmer, or funeral director shall
<br /> pay a license tax of one hundred and twenty-five dollars
<br /> ($125.00), and in addition thereto, if the gross receipts of such
<br /> person, firm or corporation, for the preceding calendar year,
<br /> exceeded $10,000.00, an additional sum of thirty cents (30c) for
<br /> each $100.00 of excess of such receipts over $10,000.00.
<br />
<br />
<br />122. Vehicles—Horse Drawn—For Hire.
<br />
<br />On every two-horse wagon or dray used for hire, ten
<br /> dollars ($10.00).
<br />
<br />
<br />123. Vehicles—Motor Driven.
<br />
<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 same
<br /> by making application to the Director of Finance for a license to
<br /> operate and present State motor vehicle registration card. The
<br /> application must contain the name of the applicant, his resi-
<br /> dence, and if a corporation, its place of business, giving the
<br /> name, factory number, if any, fixed by its maker, a brief de-
<br /> scription showing the style of the machine, and weight, as com-
<br /> puted by the provisions of the State law now in force or in
<br /> accordance with any modifications that hereafter may be made
<br /> by the State. After making application, and having paid into
<br /> the treasury of the City the required license tax fee, the
<br /> Director of Finance shall issue a certificate of registration and
<br /> license. The rates shall be as follows:
<br />
<br />Automobiles, Stationwagons and Hearses, not used for hire:
<br />
<br /> 10 cents per 100 pounds, or major portion thereof.
<br />
<br /> Minimum fee of $3.00 per vehicle.
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