1959 ORDINANCES - Laserfiche WebLink

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69. Redemption Stores of Premium Stamp Suppliers. Every person, firm or corporation operating within the City it store, warehouse or other establishment from which any goods, mer- chandise and commodities may be redeemed or claimed upon the pro- =. duction or delivery of trading stamps shall be classified as a retail merchant and shall pay a tax at the same rate or rates as a retail mer- chant upon the value of all such goods, merchandise and commodities so redeemed and claimed during the next preceding license tax year. For the first year of payment of any such tax the person, firm or corporation applying for the license shall make an estimate of the goods, merchAdise and commodities expected to be so redeemed or, claimed through such store, warehouse or other establishment and shall make an advance payment of tax upon such estimate. Within thirty (30) days after the end of the first year such person, firm or corporation shall furnish the Commissioner of Revenue a complete re- port of the value of such goods,. merchandise and commodities so redcerled or claimed during such taxable year and the Commissioner of Revenue shall thereupon make proper adjustment to the exact amount of tax due. As used herein the word "value" means the average value, if sold at retail, . of such goods, merchandise and commodities so re- deemed or claimed. low , 70. Repairs. Each person, firm or corporation conducting the business of re- pairing automobiles, bicycles, motorcycles, refrigerators, radios, wash- ing machines or any other equipment or appliances. shall pay a license tax based on the gross receipts of such persons, 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 repairman. However, if a retail merchants license is already required the gross receipts from this occu- pation may be included in the said retail merchants license. 71. Restaurants. Any person, firm or corporation who shall cook, or otherwise fur- nish for compensation, diet or refreshments of any kind, for casual visi- tors at his home or place of business, for consumption therein or thereat any person who shall sell soft drinks from a soda fountain shall be deemed to keep a restaurant. On every license to keep a restaurant, the tax shall be calculated on the same basis as in the case of a retail merchant as provided in Section 54, above. Where any person, firm or corporation qualifies as a keeper of a restaurant under this section and as a retail merchant under Section 54 above, in the same place of business, the total sales shall be com- puted for the purpose of arriving at 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 Commissioner of Revenue or the License Inspector. 72. Schools. On schools for the purpose of training bookkeepers, accountants, stenographers, typists, etc., the License Tag 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 beauticians, manicurists, etc., the license tax shall be $25.00 plus forty cents (40c) on each $100.00 of the gross receipts over $2,000.00. 73. Shoemakers and Repair. On every person, firm or corporation conducting a shop for the re- pair 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. 74. Shooting Gallery. On every person, firm or corporation operating a shooting gallery, the license tax shall be $100.00 per month. Not prorated. 75. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like exhibition or performance, within the corporate limits of the city, whether com- bined or separate, the license tax shall be one hundred and fifty dollars ( $150.00) for the first performance or exhibition, and one hundred dollars ( $100.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menag- erie, tent show or other such like exhibition or performance within the corporate limits of the city, the license tax shall be twenty-five dollars ($25) 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 admissions and of seats shall have been previously generally published. If a show or other performance is.,'coxducted in connection with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day whether an admission is charged or not. 76. Skating Rinks. On every person, firm or corporation operati skating rink the license tax shall be twenty-five dollars ( $25.00Ywhere the gross receipts, exclusive of excise and admission taxes, exceed $21000.00 the tax shall be forty cents (40c) on each $100 addition thereto. achines and Slot Machine Operators. � (a) Any person, H4 oC corporation having in the City of lbttesville any slot machine of any description into which coins` serted for the purpose of disposing of any article of merchandise the purpose operating an device that opera tef,'r P P Pg Ythe coin-in-.th t principle, for gain shall pay for eery sucl?0 machine o7r ce the followin :, On each such slot machine or deviceAJ'j:J0iated by the insertion of one cent ........................... ....... $ 2.50 On:-fach such slot machine or device u on' T for the v vending of merchandise of five cents or�iiore.. 5.00 On each such slot machine or device furnishing music, amusement or photographs or rides ................ 15.00 On each automatic baggage or parcel machine used for the storage of baggage or parcels, for each recep- tacle............................................................ .25 Provided, however, that this section shall not be construed to per, reit the keeping, maintaining, exhibiting or operating of any slot mach- ine or device in which, the element of chance is employed, or which C, out slugs or checks or devices 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 de- posited. Any person having or maintaining any such slot machine the li- censing of which is prohibited. by this section shall be fined not less than $5.00 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 a slot machine or machines to others furnishing music or amuse.nent, other than devices or machines afford- ing 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 tele- phones 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 amuse- ment devices therein described. 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 macWe owned. Every vending machine shall be plainly marked by the owner thereof with the name and address of such owner. 78. 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 Unpounding, the tax shall be...................$25.00,, and where the gross receipts ex- ceed $2,000.00 the tax shall be 50c on each $100.00 in addition there- to. If the gross receipts on the operation under this section are in-, cluded in a merchants license, issued to a bona fide merchant, then, this section shall not apply. 79. 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 $9_5 per day.- The ay.The Mayor shall, if he deems it necessary, designate tl ` ce of sale, or refuse the license. ;. 80. Tailors and Cutters. IF Each person or firm, conducting the business of tailoring or sell- ing suits or dresses by sample shall be deemed a merchant and subject to Section 54, of this ordinance. 81. 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 90. 82. 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 includ- ing 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 hundred dollars ( $100) shall be paid. Pro- vided 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) . 83. Telephone Companies. On each telephone company the license tax shall be one-half of one per cent on the gross receipts of suchThe gross receipts on which percentage is charged shall include' phone service known as m_ all revenue derived from long distance service, and all mon- eys- from the use of the switchboard. 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 this state or their agents or officers. This license tax shall be assessable and payable in like manner as that of the State.