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<br />A neurologist -Y
<br />An oculist
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist
<br />A public relations counselor
<br />A public stenographer
<br />A furnisher of publicity service, booking agent, concert manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or other organi-
<br />zation
<br />A refrigerator engineer
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<br />A sales agent or agency
<br />A sculptor
<br />A surveyor
<br />A surgeon
<br />A veterinarian
<br />Other professional occupations
<br />66. Repairs.
<br />Each person, firm or corporation conducting the business of repairing
<br />bicycles, motorcycles, refrigerators, radios, washing machines
<br />automobiles,
<br />or any other equipment or appliances, shall pay a license tax based on
<br />firm or corporation, the amount of such
<br />the gross receipts of such person,
<br />tax to be the same as a retail merchant would pay if sales equal the gross
<br />•
<br />receipts of such repairman. However, if a retail merchants license is
<br />receipts from this occupation may be included
<br />already required the gross
<br />in the said retail merchants license.
<br />67. Restaurants.
<br />Any person, firm or corporation who shall cook, or otherwise furnish
<br />diet or refreshments of any kind, for casual visitors at
<br />for compensation,
<br />his home or place of business, for consumption therein or thereat, any
<br />who shall sell soft drinks from 'a soda fountain shall be deemed
<br />�p
<br />person
<br />to keep a restaurant. On every license to keep a restaurant, the tax shall
<br />be calculated on the same basis as in the case of a retail merchant as pro-
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<br />vided in Section 53, above.
<br />Where any person, firm or corporation qualifies as a keeper of a
<br />as a retail merchant under Section 53
<br />restaurant under this section and
<br />above, in the same place of business, the total sales shall be computed for
<br />the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all sales,
<br />,which records shall at all times be open to the inspection of the Com-
<br />missioner of Revenue or the License Inspector.
<br />68. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for the repair
<br />or manufacturing of shoes, boots, or similar articles, the license tax shall
<br />be -------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 30c on each $100.00 in addition thereto.
<br />69. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery,
<br />the license tax shall be $100.00 per month. NOT PRORATED.
<br />70. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition or
<br />performance, within the corporate limits of the city, whether combined or
<br />separate, the license tax shall be one hundred and fifty dollars ($150.00)
<br />for the first performance or exhibition, and one hundred dollars ($100.-
<br />00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, menagerie,
<br />tent show or other such like exhibition or performance within the corpor-
<br />ate limits of the city, the license tax shall be twenty five dollars ($25)
<br />for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent show, or
<br />other such like exhibition or performance unless and until the price of
<br />admissions and of seats shall have been previously generally published.
<br />If a show or other performance is conducted in connection with
<br />and as an inducement for the sale of merchandise there shall be charged
<br />a license tax of $25.00 per day whether an admission is charged or not.
<br />71. Skating Rinks.
<br />On every person, firm or corporation operating a skating rink the
<br />license tax shall be twenty-five dollars ($25.00), and where the gross
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
<br />72. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of Char-
<br />pensation, any house, yard or lot for storage, or other impounding, the
<br />tax shall be -------------------- $25.00, and where the gross receipts exceed
<br />$2,000.00 the tax shall be 25c on each $100.00 in addition thereto.
<br />If the gross receipts on the operation under this section are included
<br />in a merchants license, issued to a bona fide merchant, then, this section
<br />shall not apply.
<br />74. Street Vendors or Merchants.
<br />On every person, whether manufacturer or not, selling upon the
<br />street, or other public places, inflated balloons, plastic figures, toys, jewelry,
<br />and other small articles, the license tax shall be $25 per day. The Mayor
<br />shall, if he deems it necessary, designate the place of sale, or refuse the
<br />license.
<br />75. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring or selling
<br />suits or dresses by sample shall be deemed a merchant and subject to
<br />Section 53, of this ordinance.
<br />76. Taxicabs.
<br />Every person, firm or corporation engaged in the business of oper-
<br />ating taxicabs in this City shall pay a license tax of 10c on each $100.00
<br />of gross receipts for the preceding Calendar year. This tax shall be in
<br />addition to the FOR HIRE tag required under Section 85.
<br />77. Telegraph Companies.
<br />On telegraph companies or agents each for business done between
<br />this and other points within the State of Virginia, and not including any
<br />business done to or from points without the State, and not including
<br />business in which messages although to or from points within this state,
<br />pass through territory without the state, and not including any business -
<br />done for the government of the United States, its officers, or agents, a
<br />license tax of one hundred dollars ( $100) shall be paid. Provided that
<br />any company taxed under this section whose receipts do not exceed three
<br />thousand dollars ($3,000-00) per annum, the tax shall be fifty dollars
<br />($50).
<br />78. Telephone Companies.
<br />On each telephone company the license tax shall be one-half of one
<br />per cent. on the gross receipts of such company. The gross receipts on
<br />ttesville any slot machine of any description into which coins ate in-
<br />of the
<br />disposing of any andis�-slot
<br />on erc
<br />erticie
<br />serted for the purpose of
<br />purpose. of operating any device that op
<br />machine or device
<br />principle, used for gain shall pay for every such slot
<br />the'dllowing:
<br />On each such slot machine or device operated by the $ 2.50
<br />insertion of one cent -------------------------------------------------
<br />On each such slot machine or device used only for the
<br />5.00
<br />vending of merchandise of five cents or more________________
<br />On each such slot machine or device furnishing 15-00
<br />music, amusement or photographs ---------------------
<br />________________ _On
<br />Oneach automatic baggage or parcel machine used for
<br />of baggage or parcels, for each receptacle___-__-_ .25
<br />the storage
<br />Provided, however, that this section shall not be construed to- permit
<br />operating of any slot machine or
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<br />the keeping, maintaining, exhibiting oT
<br />device in which the element of chance is employed, or which gives out
<br />the machine
<br />lugs or checks or devices which may be used to operate
<br />any ize or any article other than the article " of mer -
<br />again, or gives prt of which the coin was originally deposited.
<br />chandise or music in paymen
<br />Any person having or maintaining any such slot machine the licens-
<br />be not less tand
<br />ing of which is prohibited $100.00yforleachtion shall
<br />day such machine used,
<br />$5.00 nor more than$
<br />such machine shall be confiscated and destroyed.
<br />l to the he
<br />Each license issued shall
<br />numbers the license the
<br />no such
<br />hasr
<br />machine, or if the machine
<br />on the machine.
<br />pasted on a conspicuous place
<br />to the license tax hereinabove imposed in. respect
<br />(b) In addition
<br />to each machine, every person, firm or corporation selling, leasing, renting
<br />machine or machines to others furnishing
<br />or otherwise furnishing a slot
<br />be deemed a slot machine operator and shall
<br />music or amusement, shall
<br />license tax of $150.00.
<br />pay an annual
<br />(c) No part of this section shall be construed to apply to pay tele-
<br />for of vending individual
<br />phones or to slot machines used the purpose
<br />dStates
<br />drinking cups or Unitee stamps) and su
<br />d
<br />uomaric
<br />sanitary
<br />(b) hereof shall not be to applyo operators of aa�
<br />baggage or parcel checking machines.
<br />73. Storing and Impounding.
<br />On every license to a person, firm or corporation to keep, for com-
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<br />the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all sales,
<br />,which records shall at all times be open to the inspection of the Com-
<br />missioner of Revenue or the License Inspector.
<br />68. Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for the repair
<br />or manufacturing of shoes, boots, or similar articles, the license tax shall
<br />be -------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 30c on each $100.00 in addition thereto.
<br />69. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery,
<br />the license tax shall be $100.00 per month. NOT PRORATED.
<br />70. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition or
<br />performance, within the corporate limits of the city, whether combined or
<br />separate, the license tax shall be one hundred and fifty dollars ($150.00)
<br />for the first performance or exhibition, and one hundred dollars ($100.-
<br />00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, menagerie,
<br />tent show or other such like exhibition or performance within the corpor-
<br />ate limits of the city, the license tax shall be twenty five dollars ($25)
<br />for each performance or exhibition.
<br />No license shall be issued to any circus, menagerie, tent show, or
<br />other such like exhibition or performance unless and until the price of
<br />admissions and of seats shall have been previously generally published.
<br />If a show or other performance is conducted in connection with
<br />and as an inducement for the sale of merchandise there shall be charged
<br />a license tax of $25.00 per day whether an admission is charged or not.
<br />71. Skating Rinks.
<br />On every person, firm or corporation operating a skating rink the
<br />license tax shall be twenty-five dollars ($25.00), and where the gross
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
<br />72. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of Char-
<br />pensation, any house, yard or lot for storage, or other impounding, the
<br />tax shall be -------------------- $25.00, and where the gross receipts exceed
<br />$2,000.00 the tax shall be 25c on each $100.00 in addition thereto.
<br />If the gross receipts on the operation under this section are included
<br />in a merchants license, issued to a bona fide merchant, then, this section
<br />shall not apply.
<br />74. Street Vendors or Merchants.
<br />On every person, whether manufacturer or not, selling upon the
<br />street, or other public places, inflated balloons, plastic figures, toys, jewelry,
<br />and other small articles, the license tax shall be $25 per day. The Mayor
<br />shall, if he deems it necessary, designate the place of sale, or refuse the
<br />license.
<br />75. Tailors and Cutters.
<br />Each person or firm conducting the business of tailoring or selling
<br />suits or dresses by sample shall be deemed a merchant and subject to
<br />Section 53, of this ordinance.
<br />76. Taxicabs.
<br />Every person, firm or corporation engaged in the business of oper-
<br />ating taxicabs in this City shall pay a license tax of 10c on each $100.00
<br />of gross receipts for the preceding Calendar year. This tax shall be in
<br />addition to the FOR HIRE tag required under Section 85.
<br />77. Telegraph Companies.
<br />On telegraph companies or agents each for business done between
<br />this and other points within the State of Virginia, and not including any
<br />business done to or from points without the State, and not including
<br />business in which messages although to or from points within this state,
<br />pass through territory without the state, and not including any business -
<br />done for the government of the United States, its officers, or agents, a
<br />license tax of one hundred dollars ( $100) shall be paid. Provided that
<br />any company taxed under this section whose receipts do not exceed three
<br />thousand dollars ($3,000-00) per annum, the tax shall be fifty dollars
<br />($50).
<br />78. Telephone Companies.
<br />On each telephone company the license tax shall be one-half of one
<br />per cent. on the gross receipts of such company. The gross receipts on
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