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4. AGENTS BOOKS. ON EVERY AGENT FOR SALE OF BOOKS, MAPS, PICTURES, PERIODICALS, PRINTED
<br />
<br /> PAMPHLETS, OR CANVASSERS FOR THE SAME, OTHER THAN RELIGIOUS WORK FIFTEEN DOLLARS ($15).
<br />
<br /> NOT TRANSFERABLE.
<br />
<br /> 5. AGENTS BOOKS OF COUPONS. ON EVERY PERSON OR FIRM AND ON EVERY AGENT OF ANY PERSON
<br />
<br />OR FIRM SELLING COUPON BOOKS TO ANY OTHER PERSON OR FIRM IN THIS CITY WHICH ADVERTISES FOR
<br />
<br /> OTHERS AND WHICH ENTITLED THE POSSESSOR OF SUCH BOOK OR COUPONS TO RECEIVE SERVICES OR
<br />
<br /> MERCHANDISE FROM THE ADVERTISER AT NO CHARGE OR AT A REDUCED RATE OR CHARGE, THERE SHALL
<br />
<br /> BE IMPOSED A LICENSE TAX OF $250.00. NOT TRANSFERABLE.
<br />
<br /> 6. AGENTS - CANVASSERS. ON ALL AGENTS NOT OTHERWISE PROVIDED FOR THE LICENSE TAX SHALL BE
<br />
<br /> FIFTEEN DOLLARS ($15).
<br />
<br /> 7. AGENTS - LABOR. ON EVERY LABOR AGENT ENGAGED IN HIRING LABOR (ALL BUSINESS TO BE TRANSACTED
<br />
<br /> IN HIS OFFICE, EXCEPT BY WRITTEN OR TELEPHONIC COMMUNICATION) THE LICENSE TAX SHALL BE $25. IF THE
<br />
<br /> BUSINESS IS TRANSACTED AT ANY OTHER PLACE IN THE CITY OUTSIDE OF SUCH OFFICE, THE LICENSE TAX SHALL BE $500.
<br />
<br /> 8. AGENTS - NON-RESIDENT FERTILIZER COMPANIES. EVERY PERSON ACTING AS AGENT FOR THE SALE IN THIS
<br />
<br /> CITY OF FERTILIZERS MANUFACTURED BY NON-RESIDENT FERTILIZING COMPANIES, WHETHER SELLING ON
<br />
<br /> COMMISSION OR FOR OTHER CONSIDERATION, SHALL PAY A SPECIFIC LICENSE TAX OF TWENTY-FIVE DOLLARS
<br />
<br /> PER ANNUM FOR EACH COMPANY REPRESENTED.
<br />
<br /> 9. ALCOHOLIC BEVERAGES. ON EVERY PERSON PRODUCING OR HANDLING FOR SALE ANY BEVERAGE, AS
<br />
<br /> DEFINED AND PERMITTED BY AN ACT OF GENERAL ASSEMBLY OF VIRGINIA, APPROVED MARCH 7, 1934, AND
<br />
<br />AMENDMENTS THERETO ENTITLED "ALCOHOLIC BEVERAGE CONTROL ACT", THE ANNUAL LICENSE TAX SHALL
<br />
<br /> BE AS FOLLOWS: FOR EACH DISTILLERS LICENSE, FOR THE MANUFACTURE OF MORE THAN 5000 GALLONS $500.00;
<br />
<br /> FOR EACH WINERY LICENSE $500.00; FOR EACH BREWERY LICENSE $500.00; FOR EACH BOTTLERS LICENSE $50.00;
<br />
<br />FOR EACH WHOLESALE BEER LICENSE $250.00; FOR EACH WHOLESALE WINE DISTRIBUTORS LICENSE $50.00; FOR
<br />
<br /> EACH RETAIL BEER-ON PREMISES LICENSE $100.00; FOR EACH RETAIL BEER-OFF PREMISES LICENSE $30.00; FOR
<br />
<br /> EACH RETAIL BEER-ON-AND-OFF PREMISES LICENSE $130.00; FOR EACH RETAIL WINE-OFF PREMISES LICENSE
<br />
<br /> $40.00; FOR EACH RETAIL WINE AND BEER ON-PREMISES LICENSE $150.00; FOR EACH RETAIL WINE AND BEER
<br />
<br />OFF-PREMISES LICENSE $70.00; FOR EACH RETAIL WINE AND BEER ON-AND-OFF PREMISES LICENSE $220.00;
<br />
<br />FOR EACH RETAIL DRUGGIST'S LICENSE $10.00. THE ABOVE LICENSES SHALL NOT BE IN LIEU OF MERCHANTS
<br />
<br /> LICENSES OR RESTAURANT LICENSES HEREIN PROVIDED FOR AND IN CALCULATING MERCHANTS AND RESTAURANT
<br />
<br /> LICENSES, SALES OF ALCOHOLIC BEVERAGES BOUGHT OR SOLD, AS THE CASE MAY BE, SHALL BE INCLUDED IN
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<br /> DETERMINING THE AMOUNT OF SUCH MERCHANTS AND RESTAURANT LICENSES, PROVIDED HOWEVER, THAT IN
<br />
<br />THE CASE OF A BEER WHOLESALER OR WINE DISTRIBUTOR IN DETERMINING THE WHOLESALE MERCHANTS LICENSE
<br />
<br /> TAX THERE SHALL BE DISREGARDED PURCHASES OF WINE OR BEER, AS THE CASE MAY BE, TO AN AMOUNT WHICH
<br />
<br />WOULD BE NECESSARY TO PRODUCE A WHOLESALE MERCHANTS LICENSE TAX EQUAL TO THE WHOLESALE BEER
<br />
<br />LICENSE OR WHOLESALE WINE DISTRIBUTOR'S LICENSE, AS THE CASE MAY BE, HEREIN ABOVE PROVIDED. NOT
<br />
<br /> TRANSFERABLE.
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<br /> 10. AUCTIONEERS - GENERAL. ON EVERY GENERAL AUCTIONEER, SIXTY DOLLARS ($60), WHETHER HE RECEIVES
<br />
<br />ANY COMPENSATION FOR HIS SERVICES OR NOT. UNDER THIS LICENSE A PERSON MAY SELL ANY GOODS, WARES,
<br />
<br />MERCHANDISE, OR OTHER THINGS, INCLUDING REAL ESTATE, FOR THE SALE OF WHICH BY AN AUCTIONEER, NO
<br />
<br />FURTHER LICENSE IS ELSEWHERE REQUIRED. NOT TRANSFERABLE. THIS SECTION SHALL NOT APPLY TO
<br />
<br />COMMISSIONERS AND RECEIVERS APPOINTED BY THE COURTS, OR TO ADMINISTRATORS, EXECUTORS, GUARDIANS,
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<br /> TRUSTEES, AND OTHER FIDUCIARIES WHILE ACTING IN A FIDUCIARY CAPACITY.
<br />
<br /> 11. AUTOMOBILE WASHING AND POLISHING. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE
<br />
<br /> BUSINESS OF WASHING, POLISHING, CLEANING, OILING AND/OR GREASING AUTOMOBILES, BUSSES, TRUCKS,
<br />
<br />TRAILERS OR AUTO WAGONS, WHEN SUCH BUSINESS IS NOT CONDUCTED IN CONNECTION WITH ANOTHER
<br />
<br /> LICENSED BUSINESS SHALL BE DEEMED A RETAIL MERCHANT AND PAY THE SAME LICENSE TAX PROVIDED
<br />
<br />IN SECTION 54.
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<br /> 12. BAKERS - RETAIL AND HOME. EVERY PERSON, FIRM OR CORPORATION WHO SHALL CONDUCT A
<br />
<br />BAKERY OR MANUFACTURING CONFECTIONERY, SELLING THE MAJORITY OF THE PRODUCTS THEREOF
<br />
<br />AT RETAIL AND PERSONS WHO BAKE AT HOME AND SELL THEIR PRODUCTS FOR RESALE SHALL PAY A
<br />
<br />LICENSE TAX OF $25.00, AND WHERE THE AMOUNT OF GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL
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<br /> BE 22C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br /> 13. BARBERS, BEAUTY SHOPS, ETC. EVERY PERSON, FIRM OR CORPORATION OPERATING AS A BARBER SHOP,
<br />
<br />BEAUTY SHOP, MASSEUR, OR MANICURIST IN THIS CITY SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE
<br />
<br />GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO.
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<br /> 14. BILLBOARDS AND WALL SIGNS. EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF
<br />
<br /> BILLBOARD PAINTING OR WALL SIGNS OR THE RENTAL OF SPACE FOR SUCH BUSINESS SHALL PAY FOR THE
<br />
<br />PRIVILEGE $40.00 AND IN ADDITION $2.00 FOR EACH SUCH BILLBOARD OR WALL SIGN IN EXCESS OF 20.
<br />
<br /> 15. BILLIARDS OR POOL. ON EACH LICENSE TO OPERATE BILLIARD OR POOL PARLORS THE TAX SHALL BE
<br />
<br />$20.00 FOR EACH TABLE USED IN THE BUSINESS. NO LICENSE SHALL BE ISSUED WITHOUT THE WRITTEN
<br />
<br /> CONSENT OF THE MAYOR. LICENSE MAY BE ISSUED QUARTERLY.
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<br /> 16. BOOTBLACKS. FOR EACH CHAIR OR STAND ACCOMMODATING NOT MORE THAN ONE PERSON THE
<br />
<br /> LICENSE SHALL BE $2 AND WHEN A BENCH IS USED THE LICENSE SHALL BE $2 FOR EACH PAIR OF FOOTRESTS,
<br />
<br /> FOR YEAR OR ANY PART OF YEAR.
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<br /> 17. BOTTLING WORKS. ON EACH AND EVERY PERSON, FIRM OR CORPORATION, DOING A BOTTLING BUSINESS
<br />
<br /> IN THE CITY OF SODA WATER, POP, GINGERALE, SARSAPARILLA, AERATED WATER, FRUIT OR VEGETABLE JUICES
<br />
<br /> WHETHER MADE WITH PLAIN WATER OR WITH AERATED OR CARBONATED WATER, WHEN THE OUTPUT OF THE
<br />
<br /> PLANT IS 100 CASES OR LESS PER DAY THE LICENSE TAX SHALL BE SEVENTY-FIVE DOLLARS ($75), AND WHEN
<br />
<br />THE OUTPUT OF THE SAID PLANT IS IN EXCESS OF 100 CASES PER DAY, IN ADDITION TO SUCH SUM OF
<br />
<br /> SEVENTY-FIVE DOLLARS ($75) THIRTY-FIVE DOLLARS ($35) FOR EACH ADDITIONAL 100 CASES OF OUTPUT
<br />
<br />OR FRACTION THEREOF. THE OUTPUT OF SUCH PLANT SHALL BE CONSIDERED THE AVERAGE DAILY OUTPUT
<br />
<br />OF SAID PLANT, COUNTING WORKING DAYS ONLY, FOR THE PRECEDING CALENDAR YEAR. IN THE CASE OF
<br />
<br /> NEW PLANTS THE OUTPUT SHALL BE ESTIMATED AND ANY UNDERESTIMATE SHALL BE SUBJECT TO CORRECTION
<br />
<br /> AT THE END OF THE YEAR.
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<br /> 18. BOWLING ALLEYS. ON EVERY LICENSE TO OPERATE A BOWLING ALLEY OR BOWLING SALON THE
<br />
<br /> TAX SHALL BE $20.00 FOR EVERY ALLEY USED IN SUCH BUSINESS.
<br />
<br /> 19. BROKERS, IN STOCKS, BONDS, BILLS AND OPTIONS OR FUTURES. EVERY PERSON, FIRM OR
<br />
<br />CORPORATION CONDUCTING THE BUSINESS OF STOCK, BOND, NOTE OR BILL BROKER OR ENGAGED
<br />
<br />IN THE BUSINESS OF RECEIVING ORDERS TO BUY OR SELL COTTON, GRAIN PROVISIONS OR OTHER
<br />
<br />COMMODITIES SHALL BE DEEMED TO BE A BROKER DEALING IN OPTIONS OR FUTURES AND SHALL
<br />
<br />PAY A LICENSE TAX OF $25.00, AND IF THE GROSS AMOUNT OF GROSS FEES AND COMMISSIONS
<br />
<br /> EXCEED $2,000.00 THE TAX SHALL BE 50C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br /> 20. BUILDING AND LOAN ASSOCIATION. SPECIFIC LICENSE TAX UPON PURELY MUTUAL COMPANIES
<br />
<br /> LENDING ONLY TO STOCKHOLDERS, AND CONFINING ITS BUSINESS SOLELY TO THE CITY AND
<br />
<br />COUNTY IN WHICH ORGANIZED AND COUNTIES AND CITIES IMMEDIATELY CONTIGUOUS THERETO, $50.00.
<br />
<br />SPECIFIC LICENSE TAX UPON PAID-UP STOCK, OR PARTIALLY PAID-UP STOCK, TO VALUE OF $25,000.00
<br />
<br />OR LESS, $75.00; AND A FURTHER SUM OF $2.00 UPON EACH ADDITIONAL $1,000.00 OR FRACTIONAL PART
<br />
<br />THEREOF, SO PAID UP. NOTE: COMMISSIONER MUST REQUIRE STATEMENT UNDER OATH OF CAPITAL PAID IN.
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<br /> 21. BUYERS OF GOLD AND SILVER. EVERY BUYER OF GOLD AND SILVER SHALL PAY FOR THE PRIVILEGE
<br />
<br />OF DOING BUSINESS IN THE CITY A LICENSE TAX OF $50.00; PROVIDED, HOWEVER, THAT THIS LICENSE TAX
<br />
<br /> SHALL NOT APPLY TO LICENSED JEWELRY MERCHANTS PURCHASING OLD GOLD AND SILVER AT THEIR
<br />
<br />PLACE OF BUSINESS.
<br />
<br /> 22. CARNIVAL. ON EVERY CARNIVAL, FIVE HUNDRED AND FIFTY DOLLARS ($550.00) PER DAY. A CARNIVAL
<br />
<br /> SHALL MEAN AN AGGREGATION OF SHOWS, AMUSEMENTS, CONCESSIONS, EATING PLACES AND RIDING
<br />
<br /> DEVICES, OR ANY OF THEM OPERATING
<br />
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