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• TAXES ON LICENSES 25 conviction, shall be fined not less than twenty-five nor more than one hundred dollars for each offense, and each day's viola- tion of any provision of this subsection shall be deemed a sepa- rate offense. 97. (c) Peddlers—Producers' Certificate. 1. No city license shall be required of peddlers of ice, wood, meat, 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. 2. But every such peddler of family supplies of a perish- able nature grown or produced by him and not purchased by him for sale shall on or before January first of each year file with the Commissioner of Revenue of this city a certificate in duplicate under oath in which shall be given the name and post office address of the applicant, the location of the land on which the family supplies of a perishable nature are produced, or are to be produced, whether the applicant is the owner thereof, or renter, and in the latter case, the name of the land- lord or owner and the time from which and to which the lease is to run. 3. Upon receipt of such certificate and such other evidence under oath as may be sufficient to establish the fact that the applicant is entitled to the certificate, the Commissioner of • Revenue shall endorse on one copy of such certificate the fact and date of its filing, and shall deliver such copy to the appli- cant, and such applicant shall thereafter at all times while he is engaged in peddling within this city, have such copy in his possession and upon request by any officer of the City charged with enforcing of the license ordinance, exhibit such certificate. The Commissioner of Revenue may administer the oaths re- quired by this subsection. 4. Any officer charged with the enforcement of the license �O ordinance of this city may at any time question any peddler claiming exemption from city license taxation and may require N of such peddler an affidavit in support of any claim made by W such peddler that the produce then in or on his vehicle was Qgrown or produced by him. 5. The word "peddler" or "peddlers," as used in this subsection shall be construed as including their bona fide employees. TAXES ON LICENSES 27 from advertisers having their principal place of business in the State of Virginia. On such portion of said gross receipts as shall not exceed $2,000.00, the tax shall be $20.00; on that por- tion of such gross receipts over $2,.000.00 and not exceeding $100,000.00 the tax shall be twenty-seven cents ($0.27) on the $100.00 in excess of $2,000.00; on that portion of the gross re- ceipts in excess of $100,000.00, the tax shall be fifteen cents ($0.15) on the $100.00. 103. Repairs. Each person, firm or corporation conducting the business of repairing automobiles, bicycles, motorcycles, refrigerators, radios, washing machines or any other equipment or appliances, shall pay a license tax which shall be based on the gross re- ceipts 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. 104. 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 any person who shall sell soft drinks from a soda fountain shall be deemed to keep a restaurant. 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 records of all sales, which records shall at all times be open to the in- spection of the Commissioner of Revenue or the License I =- spector. 105. Sash, Blind, Door and Other Woodwork Mnaufacturing. On every person, firm or corporation manufacturing sash, • blinds, doors, or other woodwork the tax shall be $75.00, pro - 26 CITY OF CHARLOTTESVILLE 6. Any peddler failing to exhibit such certificate in viola- tion of this subsection, or making any false statement in the certificate or affidavit aforesaid, or by permitting the certifi- cate obtained by him to be used in the sale of any family supplies of a perishable nature not grown or produced by him, shall upon conviction, be fined not less than five dollars nor more than fifty dollars for each offense, and upon failure to pay the said fine shall be confined in the city jail for not less than ten days nor more than thirty days. 98. Pen and Pencil Manufacture. Every person, firm or corporation manufacturing pens or pencils shall pay a specific license tax of one hundred dollars ($100.00) per annum. 99. Physicians. See 14. 100. Plumbers. On every license to a plumber the tax shall be twenty- five dollars ($25) . This section shall apply to all persons, firms or corporations who do plumbing, gas -fitting, steam and hot water fitting. The license required by this section shall not be construed to include plumbing contracting, and every person doing plumbing work on a contracting basis shall also be required to secure a contractors' license as heretofore provided. 101. Printing Office Job. (a) On each and every printing establishment or busi- ness using two or more machines of any make or description 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. 102. Radio Broadcasting Stations Every person, firm or corporation operating a radio broad- casting station within the City of Charlottesville shall pay a license tax based on that portion of its gross receipts which is 28 CITY OF CHARLOTTESVILLE vided, that if the entire output of such materials manufactured are included in the person, firm or corporations', merchants' or contractors' license, the tax provided herein shall not be assessed. 106. 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. 107. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 a month. 108. 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 per- formance 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 ex- hibition. 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 connection 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. 109. Silks—Manufacture. Each person, firm or corporation manufacturing Silks shall pay a specific license of $100.00 per annum.