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68. Repairs.
<br />Each person, firm or _ tion conducting' firing
<br />automobiles, bicycles, m�gerators, rade ines
<br />or an i"cr equipment or appliances, shall pay a license tax based on
<br />the gross receipts of such person, firm or corporation, the amount of such
<br />tax to be the same as a retail merchaiA would pay if sales equal the ,gross
<br />receipts of such repairman. How if a retail merchants license is
<br />already required the gross receipts this occupation may be included
<br />in the said retail merchants license.
<br />69.staurants.
<br />A person, firm or corporation who shall cook, or otherwise
<br />r; for compensation, diet or refreshments of any kind, for casual visit
<br />.his
<br />a
<br />his home or place of business, for consumption therein or thereat, any
<br />person who shall sell soft drinks from a soda fountain shall be deemed
<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-
<br />vided in Section 55, above.
<br />Where any person, firm or corporation qualifies as a keeper of a
<br />restaurant under this section and as a retail merchant under Section 55
<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 />missio r of Revenue or the License Inspector.
<br />70. ools.
<br />chools for the purpose of training bookkeepers, accountants,
<br />steno ers, typists, etc., the License Tax shall be $25.00 plus forty cents
<br />(40c) each $100.00 of the gross receipts over $ 2,000.00.
<br />schools for the purpose of training beauticians, manicurists, etc.,
<br />Jhe se tax shall be $ 2 5.00 plus ty cents (40c) on each $100:00 dfle ss receipts over $2,000.00. `q
<br />. 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 />,X. - amuSen}ent-or photographs or rides ----_---------------o *5:00
<br />"On after bhggage or parcel machine used for.
<br />i-mLhairtrage or parcels,for each receptacle-_ " ,lG.25
<br />. >an�
<br />i e ver, that this section shall not be construed to permit
<br />the keeping, maintaining, exhibiting or operating of any slot machine or
<br />device in which the element of chance is employed, or which gives out
<br />, s
<br />sl or checks or devices which may be used to operate the machine
<br />or gives any prize or any article other than the article of mer-
<br />e ise or music in payment of which the coin was originally deposited.
<br />Any person having or maintaining any such slot machine the licens-
<br />ing of which is prohibited by this section shall be fined not less than
<br />$54son
<br />or more than $100.00 for each day such machine was used, and
<br />suachine shall be confiscated and destroyed.
<br />ch license issued shall refer to the manufacturer's number of the
<br />me, or if the machine has no such number the license must be
<br />paa conspicuous place on the machine.
<br />(b) In addition to the license tax hereinabove imposed in respect
<br />to each machine, every person, firm or corporation selling, leasing, renting
<br />or otherwise furnishing a slot machine or machines to others furnishing
<br />music or amusement, other than devices or machines affording rides to
<br />children, shall be deemed a slot machine operator and shall pay an annual
<br />icense, tax of $150.00.
<br />No part of this section shall be construed to apply to pay tele-
<br />pho to slot machines used for the purpose of vending individual
<br />sani rinking cups or United States postage stamps, and subsection
<br />(b of shall not be construed to apply to operators �pf automatic
<br />ba r parcel checking machines; nor shall this sectiofh"relieve any
<br />per m the obligations imposed by Section 40 upon the amusement
<br />devices erein described.
<br />76.ring and Impounding.
<br />O every license to a person, firm or corporation toor com-
<br />pensation, any house, yard or lot for storage, or other im ing, the
<br />f
<br />tax shall be ------------------------ $25.00, and where the gross re s exceed
<br />$2,000.11the tax shall be 50c on each $100.00 in addition thereto.
<br />e gross receipts on the operation under this section are included
<br />in ajawchants license, issued to a bona fide merchant, then, this section
<br />shat pply-
<br />F7. Sfreet Vendors or Merchants.
<br />On every person, whether, manufacturer or not, selling upon the
<br />72. Shooting Gam 41
<br />On ev _ rson, firm or corporation opera
<br />the license IJILPshall be $100.00 per month.
<br />73. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition 6
<br />performance, within the corporate limits of the city, whether co `ined or
<br />separate, the license tax shall be one hundred and fifty dollars 0.00 )
<br />for the first performance or exhibition, and one hundred dol 00.-
<br />00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, m gerie,
<br />tent show or other such like exhibition or performance within the torpor -
<br />limits of the city, the license tax shall be twenty five dollars ($25)
<br />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 />74. Skating Rinks.
<br />On every :p!erson, 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 />el5. Slot Machines and Slot Machine Operators.
<br />(a )° ` Any person, firm or corporation having in the City of Char-
<br />ttesville any slot machine of any description into which coins are in-
<br />seted for the purpose of disposing of any article of merchandise for the
<br />pilrpose of operating any device that operates on the coin -in -the -slot
<br />principle, used for gain shall pay for every such slot machine or device
<br />the following:
<br />On each such slot machine or device operated by the
<br />insertion of one cent---------------------------------------------------- $ 2.50
<br />On each such slot machine or device used only for the on: ;hj
<br />vending of merchandise of five cents or more------------ 5.00
<br />On each such slot machine or device furnishing
<br />street, or other public places, inflated balloons, plastic figures, toys, jewelry,
<br />and other,awiai,.articles, the license tax shall be $25 per day. The Mayor
<br />shall, if hhs. it necessary, designate the place of sale, or refuse the
<br />license.
<br />i
<br />78. 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 55, of this ordinance.
<br />79. 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 87.
<br />80. 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 />81. 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 />which percentage is charged shall include all phone service known as
<br />mutual, all revenue derived from long distance service, and all moneys
<br />derived from the use of the switch board by local lines, expressly except-
<br />ing business done between this city and points without the state, and
<br />messagto or received by the government of the United States or
<br />this statrur their agents or officers.
<br />This license tax shall be assessable and payable in like manner as
<br />that of the State.
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