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<br />TAXES ON LICENSES 25
<br />72. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like
<br />exhibition or performance, within the corporate limits of the
<br />city, whether combined or separate, the license tax shall be one
<br />hundred and fifty dollars ($150.00) for the first performance or
<br />exhibition, and one hundred dollars ($100.00) for each addi-
<br />tional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus,
<br />menagerie, tent show or other such like exhibition or per-
<br />formance within the corporate limits of the city, the license
<br />tax shall be twenty five dollars ($25) for each performance
<br />or exhibition.
<br />No license shall be issued to any circus, menagerie, tent
<br />show, or other such like exhibition or performance unless
<br />and until the price of admissions and of seats shall have
<br />been previously generally published.
<br />If a show or other performance is conducted in connection
<br />with and as an inducement for the sale of merchandise there
<br />shall be charged a license tax of $25.00 per day whether an
<br />admission is charged or not.
<br />73. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of
<br />Charlottesville any slot machine of any description into which
<br />coins are inserted for the purpose of disposing of any article of
<br />merchandise for the purpose of operating any device that
<br />operates on the coin -in -the -slot principle, used for gain shall
<br />pay for every such slot machine or device the following:
<br />On each such slot machine or device operated
<br />by the insertion of one cent ........ _....... _... _..-....... _.................$ 5.00
<br />On each such slot machine or device used only
<br />for the vending of merchandise .......................................... 5.00
<br />On each such slot machine or device furnish-
<br />ing music, amusement or photographs ........................ 15.00
<br />On each automatic baggage or parcel machine
<br />used for the storage of baggage or parcels,
<br />foreach receptacle ........ _..... _-......._.................................................. .25
<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 />26 CITY OF CHARLOTTESVILLE
<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 />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 />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 />(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 />(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 />74. Storing and Impounding.
<br />On every license to a person, firm or corporation to keep,
<br />for compensation, any house, yard or lot for storage, or other
<br />impounding, the tax shall be ---------------------------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be
<br />25c on each $100.00 in addition thereto.
<br />If the gross receipts on the operation under this section
<br />are included in a merchants license, issued to a bona fide mer-
<br />chant, then, this section shall not apply.
<br />75. Street Vendors or Merchants.
<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 $25 per day. The Mayor shall, if he deems
<br />it necessary, designate the place of sale, or refuse the license.
<br />TAXES ON LICENSES 27
<br />76. Tailors and Cutters.
<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 54, of this ordinance.
<br />77. Taxicabs.
<br />Every person, firm or corporation engaged in the business
<br />of operating taxicabs in this City shall pay a license tax of 10c
<br />on each $100.00 of gross receipts for the preceding Calendar
<br />year. This tax shall be in addition to the FOR HIRE tag re-
<br />quired under Section 85.
<br />78. Telegraph Companies.
<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 />79. Telephone Companies.
<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 />This license tax shall be assessable and payable in like
<br />manner as that of the State.
<br />80. Theatricals.
<br />On every theatrical performance or any performance
<br />28 CITY OF CHARLOTTESVILLE
<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 twenty five dollars ($25.00) 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 />81. Tobacco, Snuff, etc., Retailers.
<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 />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 />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 />82. Tourist Homes.
<br />Every person operating a tourist home or tourist cabins or
<br />renting rooms to transient guest on a daily basis shall pay for
<br />the privilege of doing such business in the City an annual license
<br />tax of $5.00, and $2.00 additional for each room so used in
<br />excess of one.
<br />83. Undertakers, Embalmers and Funeral Directors.
<br />Every person, firm or corporation who is engaged in
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