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t � 1A '� Vit•. ,,. TAXES ON LICENSES 25 26 , f; -" CITY OF CHARLOTTESVILLE 70. Shooting Gallery. On each such slot machine or device used only . for the vending of merchandise of five On every person, firm or corporation operating a shooting cents or more5.00 .................................................... gallery, the license tax shall be $100.00 per month. NOT PRORATED. On each such slot machine or device furnish- ing music, amusement or photographs ........................ 15.00 71. Shows, Circuses, etc. On each automatic baggage or parcel machine On a circus, menagerie, tent show, or other such like used for the storage of baggage or parcels, exhibition or performance, within the corporate limits of the for each receptacle ........ ..... .._......... ...... _................ _................ .......... .25 city, whether combined or separate, the license tax shall be one Provided, however, that this section shall not be construed hundred and fifty dollars ($150.00) for the first performance or to permit the keeping, maintaining, exhibiting or operating exhibition, and onq hundred dollars ($100.00) for each addi- of any slot machine or device in which the element of chance tional performance or exhibition. is employed, or which gives out slugs or checks or devices which On a side show attached to or exhibiting with any circus, may be used to operate the machine again, or gives any prize menagerie, tent show or other such like exhibition or per- or any article other than the article of merchandise or music in formance within the corporate limits of the city, the license payment of which the coin was originally deposited. tax shall be twenty five dollars ($25) for each performance Any person having or maintaining any such slot machine or exhibition. the licensing of which is prohibited by this section shall be No license shall be issued to any circus, menagerie, tent fined not less than $5.00 nor more than $100.00 for each day show, or other such like exhibition or performance unless such machine was used, and such machine shall be confiscated and until the price of admissions and of seats -shall have and destroyed. been previously generally published. Each license issued shall refer to the manufacturer's num- If a show or other performance is conducted in connection ber of the machine or if the machine has no such number the with and as an inducement for the sale of merchandise there license must be pasted on a conspicuous place on the machine. shall be charged a license tax of $25.00 per day whether an admission is charged or not. (b) In addition to the license tax hereinabove imposed in respect to each machine, every person, firm or corporation 72. Skating Rinks. selling, leasing, renting or otherwise furnishing a slot machine On every person, firm or corporation operating a skating or machines to others furnishing music or amusement, shall be deemed a slot machine operator and shall pay an annual license rink the license tax shall be twenty-five dollars ($25.00) , ands � tax of $150.00. where the gross receipts, exclusive of excise and admission taxes, exceed $2,000.00 the tax shall be forty cents (40c) on (c) No part of this section shall be construed to apply to each' -$100.00 in addition thereto. pay telephones or to slot machines used for the purpose of vending individual sanitary drinking cups or United States 73. Slot Machines and Slot Machine Operators. postage stamps, and subsection (b) hereof shall not be construed (a) Any person, firm or corporation having in the City of to apply to operators of automatic baggage or parcel checking machines. Charlottesville any slot machine of any description into which �p coins are inserted for the purpose of disposing of any article of 14. Storing and Impounding. merchandise for the purpose of operating any device that N operates on the coin -in -the -slot principle, used for gain shall On every license to a person, firm or corporation to keep, �] for compensation, any house, yard or lot for storage, or other pay for every such slot machine or device the following: On each such. slat machine or device operated v _� -- { � impounding, the tax shall be..............................................$25.00, and where the gross receipts exceed $2,000.00 the tax shallbe by the inAertion of one cent ......................... 2.50 4 •••$ 25c on each $100.00 in addition thereto. -- ON LICENSES 27 - - - - 28 CITY OF CHARLOTTE If the gross receipts on the operation under this section are included in a merchants license, issued to a bona fide mer- chant, then, this section shall not apply. 75. 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 $25 per day. The Mayor shall, if he deems it necessary, designate the place of sale, or refuse the license. 76. 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 53, of this ordinance. 77. Taxicabs. Every person, firm or corporation engaged in the business of operating taxicabs in this City shall pay a license tax of 10C on each $100.00 of gross receipts for the preceding Calendar year. This tax shall be in addition to the FOR HIRE tag re- quired under Section 85. 78. Telegraph Companies. On telegraph companies or agents each for business Clone 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 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) . 79. 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 M long distance service, and all moneys derived from the use of the switch board by local lines, expressly excepting businie`ss done between this city and points without the state, and' rhes - sages sent to or received by the government of the United 1 States or this state or their agents or officers. i This license tax shall be assessable and payable in like I manner as that of the State. 1 80. 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 twenty five dollars ($25.00) per week.of,a continuous performance, if said public performance or Qxi- tion be given in a permanent building, and twenty-five i1ollars ($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 -cr 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. 81. 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. 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.