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63. Photographers.
<br />Every person, firm or corporation engaged in the business as a
<br />photographer shall pay a license tax of....................$25.00, and where
<br />the.,grass, receipts exceed $2,000.00 the tax shall be 30c,` each
<br />$1.00.00 in - ddition there-to,�^ +
<br />AIf .persc .. canvassing, thi�� copying pictures ofd descrip-
<br />tion shall pay a license tax of dni- hundred fifty dollars '($150.00).
<br />Any itinerant daguerrean or photographic artist, or any person taking
<br />orders in this city on the ticket or other plan for photographs to be
<br />delivered or furnished by photographers shall pay a license tax of
<br />one hundred dollars ($100-00), provided, that said license 'shall
<br />not be required of persons taking orders for photographs licensed by
<br />th.' cit ,d having a fixed placg a business in this city.
<br />i . ` ti- ��/"�., .•�� 1 DRi $
<br />umbers.
<br />•_.'�r��'Every person, firm or corporationy engaged in operating as a
<br />plumber shall pay a license tax of..........................$25.00, and where
<br />the gross receipts exceed $2,000.00 the tax shall be 15c on each
<br />$100.00 in addition thereto. All gross receipts for plumbing con-
<br />tracting shall be reported and taxed under this section, and a separate
<br />contractor's license shall not be required.
<br />65. Potato Chip Manufacturers.
<br />Every person, firm or corporation engaged in the manufacture of
<br />potato chips shall pay a license tax of....................$25.00, and where
<br />the gross receipts exceed $2,000.00 the tax shall be 25c on ea:!i
<br />$100.00 in addition thereto.
<br />,. 66. Printing Office—Job.
<br />a On every person, firm,., or corporation engaged in the business of
<br />'*Ioperating a printing establishment the tax shall be..................$25.00,
<br />Cd where the gross receipts exceed $2,000.00 the tax shall be 22c
<br />6'Al each $100.00 in addition thereto.
<br />67, Professional Occupations.
<br />tel: Every person conducting or engaging in any of the following
<br />W , I-
<br />13rrofessional occupations in this City shall pay for the privilege an an-
<br />nuallicense tax of....................................................................$25.00
<br />and. where the gross receipts, fees or commissions during the preced-
<br />ing calendar year exceeded $2,500.00 the license tax shall be 75c on
<br />each $100.00 in addition thereto.
<br />Real Estate salesmen shall be considered members of the respec-
<br />tive real estate firms. The gross receipts, fees or commissions of any
<br />firm may for the purpose of this section be divided among the mem-
<br />bers or associates of said firm or corporation to secure a license here-
<br />twder.
<br />The Commissioner of Revenue shall not issue a license to any
<br />P
<br />' , firm or salesman until such person, firm or salesman shall
<br />pc uce a license issued by the Virginia Real Estate Commission
<br />showing that such person, firm or salesman has duly qualified to do
<br />business in Virginia.
<br />It shall be the duty of such person, firm or corporation whi:
<br />obtains a license to act as a real estate agent to report in writing tc
<br />the Commissioner of Revenue, the name or names of each person ad-
<br />vertised, employed or in any way connected with such person, firm or
<br />corporation as a salesman.
<br />A single license may be issued for two or more of the following
<br />occupations:
<br />A public accountant
<br />An advertising agent or firm
<br />An appraiser or evaluator of real estate for others for compensa•
<br />tion
<br />An architect
<br />An assayer
<br />An attorney-at-law
<br />An auditing company or firm
<br />A bondsman
<br />A bookkeeper, public
<br />A chemist
<br />A chiropractor
<br />A chiropodist
<br />A claim adjuster
<br />A collection agent or agency
<br />A common crier .
<br />A commission merchant, including a tobacco warehouse ( but
<br />not a dealer in or buyer of leaf tobacco)
<br />A dentist
<br />A doctor of medicine
<br />A homeopathist
<br />A land agent, rental agent `
<br />A landscaper }5
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A metallurgist
<br />Mimeographing, multigraphing or blue printing
<br />A -money lender, loan or mortgage company ( other than banks
<br />and building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An operator of analytical laboratory or engineering laboratory
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist.
<br />A psychologist
<br />A professional engin•,
<br />1 ,
<br />A public relations counselor
<br />A piano tuner
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert manager
<br />A recorder of proceedings in any court, commission or other
<br />organization
<br />A surveyor
<br />tors at his home or place of business, for consumption therein or thereat
<br />any person who shall sell soft drinks from a soda fountain shall be
<br />deemed to keep a restaurant. On every license to keep a restaurant,
<br />the tax shall be calculated on the same basis as in the case of a retail
<br />merchant as provided in Section 54, above.
<br />Where any person, firm or corporation qualifies as a keeper of
<br />a restaurant under this section and as a retail merchant under Section
<br />54 above, in the same place of business, the total sales shall be com-
<br />puted for the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all
<br />sales, which records shall at all times be open to the inspection of the
<br />Commissioner of Revenue or the License Inspector.
<br />71. Schools.
<br />(a) On schools for the purpose of training bookkeepers, account-
<br />ants, stenographers, typists, etc., the License Tax shall be $25.00 plus
<br />forty cents (40c) on each $100.00 of the gross receipts over
<br />$2,000.00.
<br />(b) On schools for the purpose of training beauticians, mani-
<br />curists, etc., the license tax shall be $25.00 plus forty cents (40c) on
<br />each $100.00 of the gross receipts over $2,000.00.
<br />(c) On schools for the purpose of teaching dancing the License
<br />Tax shall be twenty-five dollars ( $25.00) plus forty cents ($0.40)
<br />on each $100.00 of the gross receipts over $2,000.00, provided how-
<br />ever, that this tax shall not be levied on any school teaching dancing
<br />to persons under the age of nineteen (19) years when the greater per-
<br />centage of gross receipts are derived from teaching such children.
<br />72. Shoemakers and Repairs.
<br />` A taxidermist
<br />A tree surgeon • '
<br />A sales agent or agency
<br />A veterinarian
<br />Other professional occupations
<br />68. Redemption Stores of Premium Stamp Suppliers.
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<br />Every person, firm or corporation operating within the City a
<br />store, warehouse or other establishment from which any goods, mer-
<br />chandise and commodities may be redeemed or claimed upon the pro-
<br />duction or delivery of trading stamps shall be classified as a retail
<br />merchant and shall pay a tax at the same rate or rates as a retail mer-
<br />chant upon the value of all such goods, merchandise and commodities
<br />so redeemed and claimed during the next preceding license tax year.
<br />For the first year of payment of any such tax the person, firm
<br />or corporation applying for the license shall bake an estimate of the
<br />goods, merchandise and commodities expected to be so redeemed or
<br />claimed through such store, warehouse or other establishment and
<br />shall make an advance payment of tax upon such estimate. Within
<br />thirty (30) days after the end of the first year such person, firm or
<br />corporation shall furnish the Commisioner of Revenue a complete re-
<br />port of the value of such goods, merchandise and commodities so
<br />redeemed or claimed during such taxable year and the Commissioner
<br />of Revenue shall thereupon make proper adjustment to the exact
<br />amount of tax due.
<br />As used herein the word "value" means the average value, if
<br />sold at retail, of such goods,_ merchandise and commodities so re-
<br />deemed or claimed.
<br />69. Repa i rs.
<br />•
<br />Each person, firm or corporation conducting the business of re-
<br />pairing automobiles, bicycles, motorcycles, refrigerators, radios, wash-
<br />ing machines or any other equipment or appliances, shall pay a license
<br />tax based on the gross receipts of such persons, firm or corporation,
<br />•
<br />the amount of such tax to be the same as a retail merchant would pay
<br />if sales equal the gross receipts of such repairman. However, if a retail
<br />merchants license is already required the gross receipts from this occu-
<br />pation may be included in the said retail merchants license.
<br />70. Restaurants.
<br />Any person, firm or corporation who shall cook, or otherwise fur-
<br />nish for compensation, diet or refreshments of any kind, for casual visi-
<br />tors at his home or place of business, for consumption therein or thereat
<br />any person who shall sell soft drinks from a soda fountain shall be
<br />deemed to keep a restaurant. On every license to keep a restaurant,
<br />the tax shall be calculated on the same basis as in the case of a retail
<br />merchant as provided in Section 54, above.
<br />Where any person, firm or corporation qualifies as a keeper of
<br />a restaurant under this section and as a retail merchant under Section
<br />54 above, in the same place of business, the total sales shall be com-
<br />puted for the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all
<br />sales, which records shall at all times be open to the inspection of the
<br />Commissioner of Revenue or the License Inspector.
<br />71. Schools.
<br />(a) On schools for the purpose of training bookkeepers, account-
<br />ants, stenographers, typists, etc., the License Tax shall be $25.00 plus
<br />forty cents (40c) on each $100.00 of the gross receipts over
<br />$2,000.00.
<br />(b) On schools for the purpose of training beauticians, mani-
<br />curists, etc., the license tax shall be $25.00 plus forty cents (40c) on
<br />each $100.00 of the gross receipts over $2,000.00.
<br />(c) On schools for the purpose of teaching dancing the License
<br />Tax shall be twenty-five dollars ( $25.00) plus forty cents ($0.40)
<br />on each $100.00 of the gross receipts over $2,000.00, provided how-
<br />ever, that this tax shall not be levied on any school teaching dancing
<br />to persons under the age of nineteen (19) years when the greater per-
<br />centage of gross receipts are derived from teaching such children.
<br />72. Shoemakers and Repairs.
<br />On every person, firm or corporation conducting a shop for the re-
<br />pair or manufacturing of shoes, boots, or similar articles, the license
<br />tax shall be....................$25.00, and where the gross receipts exceed
<br />$2,000.00 the tax shall be 30c on each $100.00 in addition thereto.
<br />73. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery, .
<br />the license tax shall be $100.00 per month. Not prorated.
<br />74. 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 a side 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 />75. 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 />•
<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.
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