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140 empt any such business, trade or occupation until after the Council shall have passed upon the character of such business, trade or occupation. (e) Failure to Secure License—Penalty. Any person, firm or corporation, conducting a business, occupation or profession or operating any machine or device or doing anything for the conduct of which a license tax is required under this ordinance, without first obtaining such license, shall be subject to a penalty of five per centum of the amount of the license tax then due, but such penalty shall in no case be less than $2.00, and such penalty shall be assessed and paid along with the license tax and shall become a part of the license tax and there shall be collected interest at six per centum per annum on said tax and penalty from date on which said tax becomes delinquent, and such person, firm or corpora- tion shall be guilty of a misdemeanor, and shall be fined not less than $5.00 nor more than $100.00 for each day he is in default; provided, however, that the penalty of five per centum herein provided, shall not be construed to apply to licenses for motor driven vehicles as provided in Section 85 hereof. (f) Keeping Proper Records. Every person liable for a license tax under this ordinance which is based on actual or probable purchases or sales, actual or probable commissions, gross receipts from a business or pro- fession, contracts or orders accepted or graded in any other way, shall, where such tax is based on actual or probable pur- chases, or sales, keep all invoices and a record of all purchases and from whom made, a record of all sales and where otherwise based, keep a record of all commissions, gross receipts, and con- tracts or orders accepted, from whom received and with whom made, and the report of such purchases, sales, commissions, re- ceipts, contracts or other accepted, required to be made for the computation of said license tax, shall be taken from such in- voices and records, and general books of account. All such invoices and records and general books of account shall be open to inspection and examination by the Director of Finance, Commissioner of the Revenue, License Inspector or any other officer of the City of Charlottesville charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of $25.00, in addition to the license tax imposed. (g) Evidence of Business. When any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio sta- tions, advertise any business, it shall be considered prima facie evidence of their liability under the ordinance of this city, and they shall be required to take out a license for such business. SECTION 74. STORING AND MIPOUNDI NG. ON EVERY LICENSE TO A PERSONS FIRM OR CORPORATION TO KEEP, FOR COMPENSATION, ANY HOUSES YARD OR LOT FOR STORAGEV OR OTHER IMPOUNDING, THE TAX SHALL BE .$25.00, AND WHERE THE GROSS RECEIPTS EXCEED $29000.00 THE TAX SHALL BE 50)d ON EACH X100.00 IN ADDITION THERETO. IF THE GROSS RECEIPTS ON THE OPERATION UNDER THIS SECTION ARE INCLUDED IN A MERCHANTtS LICENSES ISSUED TO A BONA FIDE MERCHANT, THENV 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 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 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 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. 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 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 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. 82. Tourist Homes. Every person operating a tourist home or tourist cabins or renting rooms to transient guest on a daily basis shall pay for the privilege of doing such additionaln the City an for each room soaused in tax of $5.00, and $2.0 excess of one. 83. Undertakers, Embalmers and Funeral Directors. Every person, firm or corporation who is engaged in business as an undertaker, embalmer, or funeral and twenty-five odollars r shall pay a license tax of one hundred ($125.00) , and in addition thereto, if the gross receipts of such person, firm or corporationi for the sum ofcthirty cents(30cj earfor exceeded $10,000.00, an additional each $100.00 of excess of such receipts over $10,000-00- 84. Vehicles—Horse Drawn—For Hire. On every horse drawn wagon or dray used for hire, ten dollars ($10-00). 85. 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,1 cation to the Director of Finance forta license e the n by making app to r vehicle operate and present State motname of the registration c his resi- dence, application must contain the lace of business, giving the dente, and if a corporation, its xed b its maker, a brief name, factory number, if any, y 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 modificationshat h ere fter may ing pored a o by the State. After making app1 the treasury of the City the a certificate of registration and uired license tax fee, the Director of Finance shall issue license. The rates shall be as follows: Automobiles, Stationwagons and Hearses, not u d for fire: 10 cents per 100 pounds, or major portion Minimum fee of $3.00 per vehicle. Trucks, Tractor Trucks and semi -Trailers, not used fo Lj • 0 •