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TAXES ON LICENSES 29 110. . 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 ($50.00) . Not transferable. 111. Slot Machines and Slot Machine Operators. (a) Any person, firm or corporation having in the City of Charlottesville any slot machine of any description into which coins are inserted for the purpose of disposing of any article of merchandise for the purpose of operating any device that operates on the coin -in -the -slot principle, used for gain shall pay for every such slot machine or device the following: On each such slot machine or device operated by the insertion of one cent ......................................................$ 5.00 On each such slot machine or device used only for the vending of merchandise .......................................... 5.00 On each such slot machine or device furnish- ing music, amusement or photographs.....- ................. 15.00 On each automatic baggage or parcel machine used for the storage of baggage or parcels, for each receptacle ........ .................. _.... -... ......................................... .25 Provided, however, that this section shall not be construed to permit the keeping, maintaining, exhibiting or operating of any slot machine or device in which the element 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 manufacturer's num- ber 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 corporation selling, leasing, renting or otherwise furnishing a slot machine or machines to others furnishing music or amusement, shall be TAXES ON LICENSES 31 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) . 118. 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 without the state, and mes- sages 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. 119. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or ex- hibition 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 exhibi- tion 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 ex- hibition 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 or exhibitions for charit- able, educational, or benevolent purposes, and with the further exception of road or tab shows held in conjunction with the usual cinema attraction, where the price of admission for the entire performance does not exceed fifty cents. But on every such performance or exhibition, attendance upon which is so- licited by a barker or by public crying in the streets of the City, or in such a manner as to be heard on the streets of the City, there shall be paid twenty-five dollars ($25.00) per day. 120. Tobacco, Snuff, etc., Retailers. No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, without having obtained a specific license to do so. 30 CITY OF CHARLOTTESVILLE • 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. 112. 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 deems it necessary, designate the place of sale, or refuse the license. This section shall not apply to employees of a circus. 113. 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 impounding, the tax shall be twenty-five dollars ($25) on each house, yard or lot. 114. Surgeons. See 14. 115. Surveyors. See 14. 116. 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 Section 83, of this ordinance. 117. 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 with- out the state, and not including any business done for the gov- ernment of the United States, its officers, or agents, a license tax of one hundred dollars ($100) shall be paid. Provided 32 CITY OF CHARLOTTESVILLE The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a specific tax of five dollars ($5.00), which shall be assessed and collected as other assess- ments upon license, but which shall not be in lieu of merchant's license on sales. This section shall be construed to require of any person taking out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchant's license in addition thereto based on amount of sales. 121. Undertakers, Embalmers and Funeral Directors. Every person, firm or corporation who is engaged in the business as an undertaker, embalmer, or funeral director shall pay a license tax of one hundred and twenty-five dollars • ($125.00) , and in addition thereto, if the gross receipts of such person, firm or corporation, for the preceding calendar year, exceeded $10,000.00, an additional sum of thirty cents (30c) for each $100.00 of excess of such receipts over $10,000.00. 122. Vehicles—Horse Drawn—For Hire. On every two -horse wagon or dray used for hire, ten dollars ($10.00). 123. Vehicles—Motor Driven. Every owner of a motor -driven vehicle on or before the first day of May each year or before he shall commence to operate his machine, shall obtain a license to operate the same by making application to the Director of Finance for a license to operate and present State motor vehicle registration card. The application must contain the name of the applicant, his resi- dence, and if a corporation, its place of business, giving the name, factory number, if any, fixed by its maker, a brief de- scription showing the style of the machine, and weight, as com- puted by the provisions of the State law now in force or in accordance with any modifications that hereafter may be made by the State. After making application, and having paid into the treasury of the City the required license tax fee, the Director of Finance shall issue a certificate of registration and license. The rates shall be as follows: Automobiles, Stationwagons and Hearses, not used for hire: 10 cents per 100 pounds, or major portion thereof. • Minimum fee of $3.00 per vehicle.