1956 ORDINANCES - Laserfiche WebLink

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68. Repairs. Each person, firm or corporation conducting the business of repairing automobiles, bicycles, motorcycles, refrigerators, radios, washing machines or any other equipment or appliances, shall pay a license tax based on the gross receipts of such person, firm or corporation, the amount of such tax to be the same as a retail merchant would pay if sales equal the gross receipts of such operation. However, if a repair merchant does is already required the gross receipts from this occupation may be included in the said retail merchant's license. 69. Restaurants. Any person, firm or corporation who shall cook, or otherwise furnish for consumption, diet or refreshments and any kind, for actual visitors at his home or place of business, for consumption therein or thereat, may person who shall sell soriv drinks from a sold fountain shall be deemed to keep a restaurant. On every license the gross a restaurant, he tax shall be calculated on the same basis as in the case of a retail merchant as pro- vided in Section 55, above. Where any person, firm or corporation qualifies as a keeper of a restaurant under this section and as a retail merchant under Section 55 above, in the same place of business, the total sales shall be computed for the purpose of ascertaining the tax. Every restaurant keeper shall keep accurate daily records of all sales, which records shall at all times be open to the inspection of the Com- missioner of Revenue or the License Inspector. 70. Schools. On schools for the purpose of training bookkeepers, accountants, stenographers, typists, etc., the License Tax shall be $25.00 plus forty cents (40c) on each $100.00 of the gross receipts over $2,000.00. On schools for the purpose of training musicians, accountants, etc., the license tax shall be $25.00 plus forty cents (40c) on each $100.00 of the gross receipts over $2,000.00. 71. Shoemakers and Repair. On every person, firm or corporation conducting a shop for the repair or manufacturing of shoes, boots or similar articles, the license tax shall be $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addition thereto. 72. Shooting Gallery. On every person, firm or corporation operating a shooting gallery, the license tax shall be $100.00 per month. Not prorated. 73. Shows, Circuses, etc. On a circus, menagerie, tent show or other such like exhibition or performance, which may corporation limits of the city, whether combined or separate, the license tax shall be one hundred and forty dollars ($150.00) for the first performance, and one hundred dollars ($100.00) for each additional performance or exhibition. On a side show attached to or in the exhibition at any circus, menagerie, tent show or other such like exhibition or performance within the corpo- rate limits of the city, the license tax shall be twenty five dollars ($25.00) for each performance, or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admission and of seats shall have been previously approved. If a show or other performance is conducted in connection with an admission with designated or for the sale and with the price of a license tax of $25.00 per day whether an admission is charged or not. 74. Skating Rinks. On every person, firm or corporation operating a skating rink the license tax shall be twenty-five dollars ($25.00), and where the gross receipts, exclusive of excess and admission taxes, exceed $2,000.00 the tax shall be forty cents (40c) on each $100.00 in addition thereto. 75. Slot Machines and Slot Machine Operators. (a) Any person, firm or corporation having in the City of Charlottesville any slot machine or device into which coins are inserted for the purpose of disposing of any article of merchandise for the purpose of operating any device that operates on the coin-in-the-slot principle, used for gain shall pay for every such slot machine or device the following: On each such slot machine or device operated by the insertion of one cent................................ $2.50 On each such slot machine or device used only for the vending of merchandise of five cents or more.......... $5.00 On each such slot machine or device furnishing music, amusement or photographs or rides.................... $15.00 On each automatic baggage or parcel checking machine used for the storage of handbags or parcels, for each space................................................... $.25 Provided, however, that this section shall not be construed to permit the keeping, maintaining, exhibiting or operating of any such slot machine or device in which the element of chance is employed, or which gives out slugs or checks or which may be used to operate the machine again, or gives any prize or any article other than the article of merchandise or music in payment of which the coin was originally deposited. Any person having or maintaining any such slot machine the licensing or which is prohibited by this section shall be fined not less than $50.00 nor more than $100.00 for each day such machine was used, and such machine shall be confiscated and destroyed. Each license issued shall refer to the manufacturer's number of the machine; or if the machine has no such number the license must be pasted on a conspicuous place on the machine. (b) In addition to the license tax hereinabove imposed in respect to each machine, every person, firm or corporation selling, leasing, renting or otherwise furnishing slot machines or devices to others, maintaining music or amusement, other than devices or machines affording rides to children, shall be deemed a slot machine operator and shall pay an annual license tax of $150.00. (c) No part of this section shall be construed to apply to pay telephones or to slot machines used for the purpose of vending individual sanitary drinking cups or United States Postage stamps; and subsection (b) hereof shall not be construed to apply to operators of automatic baggage or parcel checking machines; nor shall this section relieve any person from the obligations imposed by Section 40 upon the amusement devices therein described. (b) THE USE OF A CIGARETTE VENDING MACHINE ON PREMISES WHICH ARE NOT ALREADY COVERED BY A TOBACCO RETAILER'S LICENSE SHALL REQUIRE THE OWNER OF SUCH CIGARETTE VENDING MACHINE TO TAKE OUT A TOBACCO RETAILERS' LICENSE FOR THAT LOCATION. EVERY PERSON, FIRM OR CORPORATION PLACING VENDING MACHINES IN THE CITY SHALL FURNISH THE COMMISSIONER OF REVENUE ON JANUARY 1ST OF EACH YEAR, THE LOCATION AND THE MAKE OF EACH MACHINE OWNED. EVERY VENDING MACHINE SHALL BE PLAINLY MARKED BY THE OWNER THEREOF WITH THE NAME AND ADDRESS OF SUCH OWNER. 76. Storing and Impounding. On every license to a person, firm or corporation to keep, for compensation, any house, yard or lot for storage, or other impounding, the tax shall be...................... $25.00, and where the gross receipts exceed $2,000.00 the tax shall be 50c on each $100.00 in addition thereto. If the gross receipts from the operation under this section are included in a merchants license, issued to a bona fide merchant, then, this section shall not apply. 77. 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 year. The Mayor shall, if he deems it necessary, designate the place of sale, or refuse the license. 78. 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 55, of this ordinance. 79. 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 required under Section 87. 80. Telegraph Companies. On telegraph companies or agents each for business done between it 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 without the state, and not including any business done for the government of the United States, its officers, or agents, a license tax of one thousand dollars ($1000) 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.). 81. 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 local, all revenue derived from long distance service, and all messages derived from the use of the switch board by local lines, expressly excepting business done between this city and points without the state, and messages sent to or received by the government of the United States or of this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the state. 82. Theatricals. On every theatrical performance or any performance similar thereto, panorama or any public performance or exhibition 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 exhibition 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 exhibition 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 charitable, 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 or exhibition, attendance upon which is solicited 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. 83. 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 assessments 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. 84. 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 business in the City an annual license tax of $5.00, and $2.00 additional for each room so used in excess of one. 85. Undertakers, Embalmers, and Funeral Directors. Every person, firm or corporation who is engaged in business as an undertaker, embalmer, or funeral director shall pay a license tax of one