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75. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition
<br />or performance, within the corporate limits of the city, whether com-
<br />bined or separate, the license tax shall be one hundred and fifty dollars
<br />( $150.00) for the first performance or exhibition, and one hundred
<br />dollars ( $100.00) for each additional performance or exhibition.
<br />On aside show attached to or exhibiting with any circus, menag-
<br />erie, tent show or other such like exhibition or performance within the
<br />corporate limits of the city, the license tax shall be twenty-five dollars
<br />($25) for 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
<br />charged a license tax of $25.00 per day whether an admission is
<br />charged or not.
<br />76. Skating Rinks.
<br />On every person, 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 />77. Slot Machines and Slot Machine Operators.
<br />(a) Any person, firm or corporation having in the City of Char-
<br />lottesville any slot machine of any description into which coins are in-
<br />serted for the purpose of disposing of any article of merchandise or for
<br />the purpose 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
<br />vending of merchandise of five cents or more.. 5.00
<br />On each such slot machine or device furnishing music,
<br />amusement or photographs or rides ................ 15.00
<br />On each automatic baggage or parcel machine used for
<br />the storage of baggage or parcels, for each recep-
<br />tacle............................................................ .25
<br />Provided, however, that this section shall not be construed to per -
<br />snit the keeping, maintaining, exhibiting or operating of any slot mach-
<br />ine or device in which the element of chance is employed, or which
<br />gives out slugs or checks or devices which may be uELed to operate the
<br />machine again, or gives any prize or any article other than the article of
<br />merchandise or music in payment of which the coin was originally de-
<br />posited.
<br />Any person having or maintaining any such slot machine the li-
<br />censing of which is prohibited by this section shall be fined not less than
<br />$5.00 nor more than $100.00 for each day such machine was used,
<br />and such machine shall be confiscated and destroyed.
<br />Each license issued shall refer to the manufacturer's number of the
<br />machine, or if the machine has no such number the license must be
<br />pasted on a 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,
<br />renting or otherwise furnishing a slot machine or machines to others
<br />furnishing music or amusement, other than devices or machines afford-
<br />ing rides to children, shall be deemed a slot machine operator and shall
<br />Fay an annual license tax of $150.00.
<br />(c) No part of this section shall be construed to apply to pay tele-
<br />phones or to slot machines used for the purpose of vending individual
<br />sanitary drinking cups or United States postage stamps, and subsection
<br />(b) hereof shall not be construed to apply to operators of automatic
<br />baggage or parcel checking machines; nor shall this section relieve any
<br />person from the obligations imposed by Section 40 upon the amuse-
<br />ment devices therein described.
<br />Every person, firm or corporation placing vending machines in
<br />the city shall furnish the Commissioner of Revenue on January 1st of
<br />each year, the location and the make of each machine owned. Every
<br />vending machine shall be plainly marked by the owner thereof with
<br />the name and address of such owner.
<br />78. Storing and Impounding.
<br />On every license to a person, firm or corporation to keep, for
<br />compensation, any house, yard or lot for storage, or other impounding,
<br />the tax shall be....................$25.00, and where the gross receipts ex-
<br />ceed $2,000.00 the tax shall be 50c on each $100.00 in addition there-
<br />to.
<br />If the gross receipts on the operation under this section are in-
<br />cluded in a merchants license, issued to a bona fide merchant, . then,
<br />this section shall not apply.
<br />79. Street Vendors or Merchants.
<br />On every person, whether, manufacturer or not, selling upon the
<br />street, or other public places, inflated balloons, plastic figures, toys,
<br />jewelry, and other small articles, the license tax shall be $25 per day.
<br />The Mayor shall, if he deems it necessary, designate the place of sale,
<br />or refuse the license.
<br />80. Tailors and Cutters.
<br />Each person or firm, conducting the business of tailoring or sell-
<br />ing suits or dresses by sample shall be deemed a merchant and subject
<br />to Section 54, of this ordinance.
<br />81. Taxicabs.
<br />Every person, firm or corporation engaged in the business of
<br />operating taxicabs in this City shall pay a license tax of 10c on each
<br />$100.00 of gross receipts for the preceding Calendar year. This tax
<br />shall be in addition to the FOR HIRE tag required under Section 90.
<br />82. 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
<br />any business done to or from points without the state, and not includ-
<br />ing business in which messages although to or from points within this
<br />state, pass through territory without the state, and not including any
<br />business done for the government of the United States, its officers, or
<br />agents, a license tax of one hundred dollars ( $100) shall be paid. Pro-
<br />vided that any company taxed under this section whose receipts do not
<br />exceed three thousand dollars ( $3,000.00) per annum, the tax shall
<br />be fifty dollars ($50) .
<br />83. 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
<br />on which percentage is charged shall include all phone service known
<br />as mutual, all revenue derived from long distance service, and all mon-
<br />eys derived from the use of the switchboard by local lines, expressly
<br />excepting business done between this city and points without the state,
<br />and messages sent to or received by the government of the United
<br />States or this state or their agents or officers.
<br />This license tax shall be assessable and payable in like manner as
<br />that of the State.
<br />84. Theatricals.
<br />On every theatrical performance or any performance similar
<br />thereto, panorama or any public performance or exhibition of any kind
<br />there shall be paid five dollars ( 5.00) for each performance or twenty
<br />five dollars ( $25.00) per week of a continuous performance, if said
<br />public performance or exhibition be given in a permanent building,
<br />and twenty-five dollars ( $25.00) for each day and fifty ( $50.00) for
<br />each week of a continuous performance if said public performance or
<br />exhibition be given out-of-doors or in a tent or other temporary struc-
<br />ture; provided, however, that this section shall not be construed to
<br />apply to performances or exhibitions for charitable, educational, or
<br />benevolent purposes, and with the further exception of road or tab
<br />shows held in conjunction with the usual cinema attraction, where the
<br />price of admission for the entire performance does not exceed fifty
<br />cents. But on every such performance or exhibition, attendance upon
<br />which is solicited by a barker or by public crying in the streets of the
<br />City, or in such a manner as to be heard on the streets of the City,
<br />there shall be paid twenty-five dollars ( $25.00) per day.
<br />85. Tobacco, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail to-
<br />bacco, snuff, cigars, or cigarettes,' without having obtained a specific
<br />license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five dollars
<br />($5.00), which shall be assessed and collected as other assessments
<br />upon license, but which shall not be in lieu of merchant's license on
<br />sales.
<br />This section shall be construed to require of any person taking
<br />out this special license tax to sell tobacco, snuff, cigars or cigarettes a
<br />merchant's license in addition thereto based on amount of sales.
<br />86. Tourist Homes.
<br />Every person operating a tourist home or renting rooms to
<br />transient guests on a daily basis shall pay for the privilege of doing
<br />such business in the City an annual license tax of $5.00, and $2.00
<br />additional for each room so used in excess of one.
<br />87. Trailer Camps.
<br />Every person, firm or corporation operating commercially a trail-
<br />er park or trailer parking area within the City shall pay an annual
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