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70. Shooting Gallery. <br /> <br /> On every person, firm or corporation operating a shooting gallery, <br /> <br /> the license tax shall be $100.00 per month. NOT PRORATED. <br /> <br />71. Shows, Circuses, etc. <br /> <br /> On a circus, menagerie, tent show, or other such like exhibition or <br /> <br /> performance, within the corporate limits of the city, whether combined <br /> <br /> or separate, the license tax shall be one hundred and fifty dollars ($150.00) <br /> <br /> for the first performance or exhibition, and one hundred dollars ($100.00) for <br /> <br />each additional performance or exhibition. <br /> <br /> On a side show attached to or exhibiting with any circus, menagerie, tent show <br /> <br /> or other such like exhibition or performance, within the corporate limits of the city, <br /> <br />the license tax shall be twenty five dollars ($25) for each performance or exhibition. <br /> <br /> No license shall be issued to any circus, menagerie, tent show, or other such <br /> <br /> like exhibition or performance unless and until the price of admissions and <br /> <br /> of seats shall have been previously generally published. <br /> <br /> If a show or other performance is conducted in connection with and as an <br /> <br /> inducement for the sale of merchandise there shall be charged a license tax <br /> <br /> of $25.00 per day whether an admission is charged or not. <br /> <br />72. Skating Rinks. <br /> <br /> On every person, firm or corporation operating a skating rink the <br /> <br /> license tax shall be twenty-five dollars ($25.00), and where the gross <br /> <br />receipts exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00 in addition thereto. <br /> <br />73. Slot Machines and Slot Machine Operators. <br /> <br /> (a) Every person, firm or corporation having in the City of Charlottesville <br /> <br /> any slot machine of any description into which coins are inserted for the <br /> <br /> purpose of disposing of any article of merchandise for the purpose of operating <br /> <br /> any device that operates on the coin-in-the-slot principle used for gain shall <br /> <br /> pay for every such slot machine or device the following: <br /> <br /> On each such slot machine or device operated by the insertion of one cent...........................................$ 2.50 <br /> <br /> On each such slot machine or device used only for the vending of merchandise of five cents or more...........................................5.00 <br /> <br /> On each such slot machine or device furnishing music, amusement or photographs...........................................15.00 <br /> <br /> On each automatic baggage or parcel machine used for the storage of <br /> <br /> baggage or parcels, for each receptacle........................................... .25 <br /> <br /> Provided, however, that this section shall not be construed to permit the <br /> <br /> keeping, maintaining, exhibiting or operating of any slot machine or device <br /> <br />in which the element of chance is employed, or which gives out slugs or checks <br /> <br /> or devices which may be used to operate the machine again, or gives any prize <br /> <br /> or article other than the article of merchandise or music or amusement for which <br /> <br /> the coin was originally deposited. <br /> <br /> Any person having or maintaining any such slot machine the licensing of which <br /> <br /> is prohibited by this section shall be fined not less than $5.00 nor more than $100.00 <br /> <br /> for each day such machine was used, and such machine shall be confiscated and destroyed. <br /> <br /> Each license issued shall refer to the manufacturer's number of the machine, or if the <br /> <br /> machine has no such number the licensee must be posted on a conspicuous place on the machine. <br /> <br /> (b) In addition to the license tax hereinabove imposed in respect to each machine, <br /> <br /> every person, firm or corporation selling, leasing, renting or otherwise furnishing a <br /> <br /> slot machine or machines to others for furnishing music or amusement, shall be <br /> <br />deemed a slot machine operator and shall pay an annual license tax of $150.00. <br /> <br />(c) No part of this section shall be construed to apply to pay telephones or to slot <br /> <br />machines used for the purpose of vending individual sanitary drinking cups or United <br /> <br /> States postage stamps, and subsection (b) hereof shall not be construed to apply to <br /> <br /> operators of automatic baggage or parcel checking machines. <br /> <br />Section 74. STORING AND IMPOUNDING. <br /> <br /> On every license to a person, firm or corporation to keep, for compensation, <br /> <br /> any house, yard or lot for storage, or other impounding, the tax shall be $25.00, <br /> <br />and where the gross receipts exceed $2,000.00 the tax shall be 50¢ on each $100.00 in addition thereto. <br /> <br /> If the gross receipts on the operation under this section are included in the gross <br /> <br />receipts of a retail merchant's license issued to a bona fide merchant, then, this section shall not apply. <br /> <br />77. Taxicabs. <br /> <br /> Every person, firm or corporation engaged in the business of operating taxicabs <br /> <br /> in this City shall pay a license tax of 10c on each $100.00 of gross receipts for the <br /> <br /> preceding calendar year. This tax shall be in addition to the FOR HIRE tag required under Section 86. <br /> <br />78. Telegraph Companies. <br /> <br /> On telegraph companies or agents each for business done between this and <br /> <br /> other points within the State of Virginia, and not including any business done to <br /> <br /> or from points without the State, and not including business in which messages <br /> <br /> although to or from points within this state, pass through territory without the state, <br /> <br />and not including any business done for the government of the United States, its officers, <br /> <br />or agents, a license tax of one hundred dollars ($100) shall be paid. Provided that any <br /> <br />company taxed under this section whose receipts do not exceed three thousand dollars <br /> <br /> ($3,000.00) per annum, the tax shall be fifty dollars ($50). <br /> <br />79. Telephone Companies. <br /> <br /> On each telephone company the license tax shall be one-half of one per cent. on the <br /> <br />gross receipts of such company. The gross receipts on which percentage is charged <br /> <br /> shall include all phone service known as mutual, all revenue derived from long distance <br /> <br /> service, and all moneys received from the use of the switch board by local lines, expressly <br /> <br />excepting business done between this city and points without the state, and messages sent <br /> <br /> to or received by the government of the United States or this state or their agents or officers. <br /> <br /> This license tax shall be assessable and payable in like manner as that of the State. <br /> <br />80. Theatricals. <br /> <br /> On every theatrical performance or any performance similar thereto, panorama or any <br /> <br /> public performance or exhibition of any kind there shall be paid five dollars ($5.00) for each <br /> <br /> performance or twenty five dollars ($25.00) per week of a continuous performance, if said public <br /> <br /> performance or exhibition be given in a permanent building, and twenty-five dollars ($25.00) for each <br /> <br />day and fifty dollars ($50.00) for each week of a continuous performance if said public performance or <br /> <br /> exhibition be given out-of-doors or in a tent or other temporary structure; provided, however, that this <br /> <br />section shall not be construed to apply to performances or exhibitions for charitable, educational, or <br /> <br /> benevolent purposes, and with the further exception of road or tab shows held in conjunction with the <br /> <br /> usual cinema attraction, where the price of admission for the entire performance does not exceed fifty <br /> <br /> cents. But on every such performance or exhibition, attendance upon which is solicited by a barker or <br /> <br /> by public crying on the streets of the City, or in such a manner as to be heard on the streets of the City, <br /> <br />there shall be paid twenty-five dollars ($25.00) per day. <br /> <br />81. Tobacco, Snuff, and Retailers. <br /> <br /> No person not a producer shall be allowed to sell by retail tobacco, snuff, cigars, or cigarettes, <br /> <br />without having obtained a specific license to do so. <br /> <br /> The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for said privilege a <br /> <br /> specific tax of five dollars ($5.00), which shall be assessed and collected as other assessments upon <br /> <br /> license, but which shall not be in lieu of merchant's license on sales. <br /> <br /> This section shall be construed to require of any person taking out this special license tax to sell tobacco, <br /> <br /> snuff, cigars or cigarettes a merchant's license in addition thereto based on amount of sales. <br /> <br />82. Tourist Homes. <br /> <br /> Every person operating a tourist home or tourist cabins or renting <br /> <br /> rooms to transient guest on a daily basis shall pay for the privilege of <br /> <br />doing such business in the City an annual license tax of $5.00, and $2.00 <br /> <br /> additional for each room so used in excess of one. <br /> <br />83. Undertakers, Embalmers and Funeral Directors. <br /> <br /> Every person, firm or corporation who is engaged in business as an undertaker, <br /> <br /> embalmer, or funeral director shall pay a license tax of one hundred and twenty-five dollars <br /> <br /> ($125.00), and in addition thereto, if the gross receipts of such person, firm or corporation, <br /> <br /> for the preceding calendar year, exceeded $10,000.00 an additional sum of thirty cents <br /> <br /> (30c) for each $100.00 of excess of such receipts over $10,000.00. <br /> <br />84. Vehicles—Horse Drawn—For Hire. <br /> <br /> On every horse drawn wagon or dray used for hire, ten dollars ($10.00). <br /> <br />85. Vehicles—Motor Driven. <br /> <br /> Every owner of a motor-driven vehicle who on or before the first day of May each <br /> <br /> year or before he shall commence to operate his machine, shall obtain a license to <br /> <br /> operate the same by making application to the Director of Finance for a license to <br /> <br /> operate and present State motor vehicle registration card. The application must <br /> <br />contain the name of the applicant, his residence, and if a corporation, its place of <br /> <br /> business, giving the name, factory number, if any, fixed by its maker, and weight, <br /> <br /> as computed by the provisions of the State law now in force or in accordance with <br /> <br /> any modifications that hereafter may be made into the State. After making application, <br /> <br /> and having paid into the treasury of the City the required license tax fee, the Director of <br /> <br />Finance shall issue a certificate of registration and license. The rates shall be as follows: <br /> <br /> Automobiles, Stationwagons and Hearses, not used for hire: 10 cents per 100 pounds, <br /> <br /> or major portion thereof. Minimum fee of $3.00 per vehicle. <br /> <br /> Trucks, Tractor Trucks and semi-Trailers, not used for <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />```