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4. Agents Books. <br />On every agent for sale of books, maps, pictures, periodicals, <br />printed pamphlets, or canvassers for the same, other than religious <br />work fifteen dollars ($15) . Not transferable. <br />5. Agents Books of Coupons. <br />On every person or firm and on every agent of any person or <br />firm selling coupon books to any other person or firm in this City <br />which advertises for others and which entitled the possessor of such <br />book or coupons to receive services or merchandise from the advertiser <br />at no charge or at a reduced rate or charge, there shall be imposed a <br />license tax of $250.00. Not .transferable. <br />6. Agents -Canvassers. <br />On all agents not otherwise provided for the license tax shall be <br />fifteen dollars ($15) . <br />7. Agents -Labor. <br />On every labor agent engaged in hiring labor ( all business to be <br />transacted in his office, except by written or telephonic communica- <br />tion) the license tax shall be $25. <br />If the business is transacted at any other place in the city outside <br />of such office, the license tax shall be $500. <br />S. Agents -Non -Resident Fertilizer Companies. <br />Every person acting as agent for the sale in this city of fertilizers <br />manufactured by non-resident fertilizing companies, whether selling <br />on commission or for other consideration, shall pay a specific license <br />tax of twenty-five dollars per annum for each company represented. <br />9. Alcoholic Beverages. <br />On every person producing or handling for sale any beverage, as <br />defined and permitted by an Act of General Assembly of Virginia, <br />approved March 7, 1934, and amendments thereto entitled "Alcoholic <br />Beverage Control Act", the annual license tax shall be as follows: <br />For each Distillers License, for the manufacture of more than <br />5000 gallons................................................................ $500.00 <br />For each Winery License ...................................................... 500.00 <br />For each Brewery License .................................................... <br />500.00 <br />For each Bottlers License ...................................................... <br />50.00 <br />For each Wholesale Beer License ........................................ <br />250.00 <br />For each Wholesale Nine Distributors License .................... <br />50.00 <br />For each Retail Beer -on Premises License ............................ <br />100.00 <br />For each Retail Beer -off -Premises License ............................ <br />30.00 <br />For each Retail Beer -on -and -off -Premises License ................ <br />130.00 <br />For each Retail Wine -off -Premises License .......................... <br />40.00 <br />For each Retail Wine and Beer on -premises License ............ <br />150.00 <br />For each _ Retail Wine and Beer off -premises License ............ <br />70.00 <br />For each Retail Wine and Beer on -and -off -premises License .. <br />220.00 <br />For each Retail Druggist's License ...................................... <br />10.00 <br />The above licenses shall not be in lieu of merchants licenses or <br />restaurant licenses herein provided for and in calculating merchants <br />and restaurant licenses, sales of alcoholic beverages bought or sold, as <br />the case may be, shall be included in determining the amount of such <br />merchants and restaurant licenses, provided however, that in the case <br />of a beer wholesaler or wine distributor in determining the wholesale <br />merchants license tax there shall be disregarded purchases of wine or <br />beer, as the case may be, to an amount which would be necessary to <br />produce a wholesale merchants license tax equal to the wholesale beer <br />license or wholesale wine distributor's license, as the case may be, <br />herein above provided. Not transferable. <br />1.0. Auctioneers -General. <br />On every general auctioneer, sixty dollars ($60), whether he re- <br />ceives any compensation for his services or not. Under this license a <br />person may sell any goods, wares, merchandise, or other things, in- <br />cluding real estate, for the sale of which by an auctioneer, no further <br />license is elsewhere required. Not transferable. <br />This section shall not apply to commissioners and receivers ap- <br />pointed by the courts, or to administrators, executors, guardians, <br />trustees, and other fiduciaries while acting in a fiduciary capacity. <br />11. Automobile Washing and Polishing. <br />Every person, firm or corporation engaged in the business of <br />washing, polishing, cleaning, oiling and/or greasing automobiles, <br />busses, trucks, trailers or auto wagons, when such business is not con- <br />ducted in connection with another licensed business shall be deemed a <br />retail merchant and pay the same license tax provided in Section 54. <br />12. Bakers -Retail and Home. <br />Every person, firm or corporation who shall conduct a bakery or <br />manufacturing confectionery, selling the majority of the products <br />thereof at retail and persons who bake at home and sell their products <br />for resale shall pay a license tax of..................$25.00, and where the <br />amount of gross receipts exceed $2,000.00 the tax shall be 22c on <br />each $100.00 in addition thereto. <br />13. Barbers, Beauty Shops, etc. <br />Every person, firm or corporation operating as a barber shop, <br />beauty shop, masseur, or manicurist in this City shall pay a license <br />tax of ............ $25.00, and where the gross receipts exceed $2,000.00 <br />the tax shall be 25c on each $100.00 in addition thereto. <br />14. Billboards and Wall Signs. <br />Every person, firm or corporation engaged in the business of <br />billboard painting or wall signs or the rental of space for such busi- <br />ness shall pay for the privilege $40.00 and in addition $2.00 for each <br />such billboard or wall sign in excess of 20. , <br />15. Billiards or Pool. <br />On each license to operate billiard or pool parlors the tax shall <br />be $20.00 for each table used in the business. No license shall be <br />issued without the written consent of the Mayor. License may be <br />issued quarterly. <br />16. Bootblacks. <br />For each chair or stand accommodating not more than one person <br />the license shall be $2 and when a bench is used the license shall be <br />$2 for each pair of footrests, for year or any part of year. <br />17. Bottling Works. <br />On each and every person, firm or corporation, doing a bottling <br />business in the City of soda water, pop, gingerale, sarsaparilla, aerated <br />water, fruit or vegetable juices whether made with plain water or <br />with aerated or carbonated water, when the output of the plant is 100 <br />cases or less per day the license tax shall be seventy-five dollars <br />($75), and when the output of the said plant is in excess of 100 <br />cases per day, in addition to such sum of seventy-five dollars ($75) <br />thirty-five dollars ($35) for each additional 100 cases of output or <br />fraction thereof. The output of such plant shall be considered the <br />average daily output of said plant, counting working days only, for <br />the preceding calendar year. In the case of new plants the output <br />shall be estimated and any underestimate shall be subject to correction <br />at the end of the year. <br />18. Bowling Alleys. <br />On every license to operate a bowling alley or bowling salon the <br />tax shall be $20.00 for every alley used in such business. <br />19. Brokers, in Stocks, Bonds, Bills and Options or Futures. <br />Every person, firm or corporation conducting the business of <br />stock, bond, note or bill broker or engaged in the business of receiving <br />orders to buy or sell cotton, grain provisions or other commodities shall <br />be deemed to be a broker dealing in options or futures and shall pay <br />a license tax of....................$25.00, and if the gross amount of gross <br />fees and commissions exceed $2,000.00 the tax shall be 50c on each <br />$100.00 in addition thereto. <br />M <br />20. Building and Loan Association. <br />Specific license tax upon purely mutual companies lending only <br />to stockholders, and confining its business solely to the City and Coun- <br />ty in which organized and counties and cities immediately contiguous <br />thereto, $50.00. <br />Specific license tax upon paid-up stock, or partially paid-up stock, <br />i to value of $25,000.00 or less, $75.00; and a further sum of $2.00 <br />upon each additional $1,000.00 or fractional part thereof, so paid up. <br />Note: Commissioner must require statement under oath of capital <br />paid in. <br />21. Buyers of Gold and Silver. <br />Every buyer of gold and silver shall pay for the privilege of doing <br />business in the City a license tax of $50.00; provided, however, that <br />this license tax shall not apply to licensed jewelry merchants pur- <br />chasing old gold and silver at their place of business. <br />22. Carnival. <br />On every carnival, five hundred and fifty dollars ( $550.00) per <br />day. A carnival shall mean an aggregation of shows, amusements, <br />concessions, eating places and riding devices, or any of them operating <br />• <br />F_-I <br />LJ <br />1-1 <br />Ll <br />0 <br />