453
<br />75. Skating Rinks. 84. Tourist Homes.
<br />On every person, firm or corporation operating a skating rink the Every person operating a tourist home or renting rooms to
<br />license tax shall be twenty-five dollars ( $25.00) and where the gross transient guests on a daily basis shall pay for the privilege of doing
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the such business in the City an annual license tax of $5.00, and $2.00
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto. additional for each room so used in excess of one.
<br />76. Storing and Impounding. 85. Trailer Camps.
<br />On every license to a person, firm or corporation to keep, for Every person, firm or corporation operating commercially a trail -
<br />compensation, any house' } storage, and or lot for or other impounding,er park or trailer parking area within the City shall pay an annual
<br />the tax shall be .................... $25.00, and where the gross receipts ex-- license tax at the rate of five dollars ($5.00) for each parking space
<br />ceed $2,000.00 the tax shall be 50c on each $100.00 in addition there -
<br />so provided up to five (5) spaces and at the rate of one dollar ($1.00)
<br />to.
<br />for each parking space so provided in excess of five (5) spaces.
<br />If the gross receipts on the operation under this section are in- 86. Undertakers, Embalmers, and Funeral Directors.
<br />cluded in a merchants license, issued to a bona fide merchant, then,
<br />this section shall not apply. Every person, firm or corporation who is engaged in business as
<br />an undertaker, embalmer, or funeral director shall pay a license tax
<br />77. Street Vendors or Merchants. - - -
<br />of one hundred and twenty -live dollars ($125.00), and in addition
<br />On every person, whether, manufacturer or not, selling upon the thereto, if the gross receipts of such person, firm or corporation, for
<br />street, or other public places, inflated balloons, plastic figures, toys, the preceding calendar year, exceeded $10,000.00, an additional sum
<br />jewelry, and other small articles, the license tax shall be $25 per day. cents (30c) for each $100.00 of excess of such receipts over
<br />thirty The Mayor shall, if he deems it necessary, designate the place of sale, $ of thithirty.00.
<br />or refuse the license.
<br />87. Vehicles -Motor Driven.
<br />Every owner of a motor -driven vehicle on or before the first day
<br />78. Tailors and Cutters. of May each year or before he shall commence to operate his machine,
<br />Each person or firm, conducting the business of tailoring or sell- shall obtain a license to operate the same by making application to the
<br />ing suits or dresses by sample shall be deemed a merchant and subject Director of Finance for a license to operate and present State motor
<br />to Section 54, of this ordinance. vehicle registration card. The application must contain the name of
<br />• the applicant, his residence, and if a corporation, its place of business,
<br />79. Taxicabs. giving the name, factory number, if any, fixed by its maker, a brief
<br />description showing the style of the machine, and weight, as computed
<br />Every person, firm or corporation engaged in the business of by the provisions of the State law now in force or in accordance with
<br />operating taxicabs in this City shall pay a license tax of 10c on each any modifications that hereafter may be made by the State. After
<br />$100.00 of gross receipts for the preceding Calendar year. This tax making application, and having paid into the treasury of the City the
<br />shall be in addition to the FOR HIRE tag required under Section 87. required license tax fee, the Director of Finance shall issue a certificate
<br />of registration and license. The rates shall be as follows:
<br />80. Telegraph Companies.
<br />� On telegraph companies or agents each for business done between Automobiles, Stationwagons and Hearses, not used for hire:
<br />this and other points within the State of Virginia, and not including FLAT RATE ............................................ $5.00
<br />N any business done to or from points without the state, and not includ- Trucks, Tractor Trucks and semi -Trailers, not used for hire,
<br />ing business in which messages although to or from points within this the license fee shall be computed on the gross weight of the vehicle
<br />state, pass through territory without the state, and not including any as per the following schedule:
<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- Rate Per
<br />vided that any company taxed under this section whose receipts do not Weight 1000 Lbs. Full Year Fee
<br />exceed three thousand dollars ( $3,000.00) per annum, the tax shall 10000 and under...................................................................... 5.00
<br />be fifty dollars ($50) . 10001-10499 .60 .......................................... 6.00
<br />10500-11000 .60 .......................................... 6.30
<br />11001-11499 .60 .......................................... 6.60
<br />80.1 TELEPHONE ANSWERING SERVICE. 11500-12000 .60 .......................................... 6.90
<br />2001-12499 .60 .......................................... 7.20
<br />EVERY PERSON, FIRM OR COR PORAT ION ENGAGED I N 12500-13000 .60 .......................................... 7.50
<br />THE BUSINESS OF PROVIDING A TELEPHONE ANSWERING 13001-13499 .60 .......................................... 7.80
<br />SERVICE SHALL PAY A LICENSE TAX ON THE GROSS 13500-14000 .60 .....................•.......... 8.10
<br />14001-14499 .60 .......................................... 8.40
<br />RECEIPTS OF SUCH BUSINESS AS FOLLOWS: 14500-15000 .60 .......................................... 8.70
<br />F THE AMOUNT OF GROSS RECEIPTS DO NOT EXCEED 15001-15499 .60 .......................................... 9.00
<br />$2,000.00 THE TAX SHALL BE $25-00. 15500-16000 .60 .......................................... 9.30
<br />FOR ALL GROSS RECEIPTS OVER $2,000.00 THE TAX 16001-164.99 .60 .......................................... 9.60
<br />SHALL BE 30¢ ON EACH $100.00 IN EXCESS OF
<br />$2,,000.00. 16500-17000 .60 .......................................... 9.90
<br />GROSS RECEIPTS FROM THIS BUSINESS MAY BE 17001-17499 .80 .......................................... 13.60
<br />INCLUDED WITH ANY PROFESSION UNDER SECTION 67. 17500-18000 .80 .......................................... 14.00
<br />18001-18499 .80 .......................................... 14.40
<br />81. Telephone Companies. 18500-19000 .80 .......................................... 14.80
<br />On each telephone company the license tax shall be one-half of one 19001-19499 .80 .......................................... 15.20
<br />per cent on the gross receipts of such company. The gross receipts 19500-20000 .80 .......................................... 15.60
<br />on which percentage is charged shall include all phone service known 20001-20499 1.00 .......................................... 20.00
<br />as mutual, all revenue derived from long distance service, and all mon- 20500-21000 1.00 .......................................... 20.50
<br />eys derived from the use of the switchboard by local lines, expressly 21001-21499 1.00........... ...... 21.00
<br />.........................
<br />excepting business done between this city and points without the state, 21500-22000 1.00 .......................................... 21.50
<br />and messages sent to or received by the government of the United 22001-22499 1.00 ........................................... 22.00
<br />• States or this state or their agents or officers. 22500-23000 1.00 .......................................... 22.50
<br />This license tax shall be assessable and payable in like manner as 23001-23499 1.20. 27.60
<br />that of the State. 23500-24000 1.20. ............. 28.20
<br />24001-24499 1.20 .......................................... 28.80
<br />82. Theatricals. 24500-25000 1.20 .......................................... 29.40
<br />25001-25499 1.20 .......................................... 30.00
<br />On every theatrical performance or any performance similar 25500-26000 1.20 .......................................... 30.60
<br />thereto, panorama or any public performance or exhibition of any kind 26001-26499 1.40 ......................
<br />there shall be paid five dollars ( 5.00) for each performance or twenty ............ . • • • • • • • 36.40
<br />26500-27000 1.40 ............................ 37.10
<br />five dollars ( $25.00) per week of a continuous performance, if said """""""
<br />27001-27499 1.40 ..........................................
<br />37.80
<br />Public Performance or exhibition be given in a permanent building, 27500-28000
<br />1.40 .......................................... 38.50
<br />and twenty-five dollars ($25.00) for each day and fifty ($50.00) for 28001-28499 1.40 .......................................... 39.20
<br />each week of a continuous performance if said public performance or 28500-29000 1.40 .......................................... 39.90
<br />exhibition be given out-of-doors or in a tent or other temporary struc- 29001-29499 1.80 .......................................... 52.20
<br />ture; provided, however, that this section shall not be construed to 29500-30000 1.80 .......................................... 53.10
<br />apply to performances or exhibitions for charitable, educational, or 30001-30499 1.80 .......................................... 54.00
<br />benevolent purposes, and with the further exception of road or tab 30500-31000 1.80....................... ................... 54.90
<br />shows held in conjunction with the usual cinema attraction, where the 31001-31499 1.80 .......................................... 55.80
<br />price of admission for the entire performance does not exceed fifty 31500-32000 1.80 .......................................... 56.70
<br />cents. But on every such performance or exhibition, attendance upon 32001-32499 1.80 .......................................... 57.60
<br />which is solicited by a barker or by public crying in the streets of the 32500-33000 1.80 ...................... 58.50
<br />....................
<br />City, or in such a manner as to be heard on the streets of the City, 33001-33499 1.80 .......................................... 59.40
<br />33500-34000 1.80 .......................................... 60.30
<br />there shall be paid twenty-five dollars ($25.00) per day. 34001-34499 1.80 .......................
<br />61.20
<br />- 34500-35000 1.80 .......................................... 62.10
<br />83. Tobacco, Snuu ff, etc., Retailers. 35001-35499
<br />1.80 .......................................... 63.00
<br />No person not a producer shall be allowed to sell by retail to- 35500-36000 1.80 .......................................... 63.90
<br />bacco, snuff, cigars, or cigarettes, without having obtained a specific 36001-36499 1.80 .......................................... 64.80
<br />• license to do so. 36500-37000 1.80 ................................. 65.70
<br />The sum to be paid by retailers of tobacco, snuff, cigars or 37001-37499 1.80 .......................................... 66.60
<br />cigarettes shall .be for said privilege a specific tax of five dollars 37500-38000 1.80 .......................................... 67.50
<br />($5.00), which shall be assessed and collected as other assessments 38001-38499 1.80 .......................................... 68.40
<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.
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