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76. Storing and Impounding. transient guests on a daily basis shall pay for the privilege of doing
<br />On every license to a person, firm or corporation to keep, for such business in the City an annual license tax-o£ $5.00, and $2.00 -
<br />compensation, any house, yard or lot for storage, or other impounding, additional for each room so used in excess of one.
<br />the tax shall be....................$25.00, and where the gross receipts ex- K
<br />ceed $2,000.00 the tax shall be 50c on each $100.00 iii addition there- 87. Trailer Camps. '
<br />to.
<br />• If the gross receipts on the operation under this section are in- Every person, firm or corporation operating commercially a trail-
<br />cluded in a merchants license, issued to a bona fide merchant, then, er park or trailer parking area within the City shall pay an annual
<br />license tax at the rate of five dollars ($5.00) for ech parking space
<br />this section shall not apply. so provided up to five (5) spaces and at the rate of one dollar ($1.00)
<br />77. Street Vendors or Merchants.
<br />for each parking space so provided in excess of five (5) spaces.
<br />On every person, whether, manufacturer or not, selling upon the 88, Undertakers, Embalmers, and Funeral Directors.
<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. Every person, firm or corporation who is engaged in business as
<br />The Mayor shall, if he deems it necessary, designate the place of sale, an undertaker, embalmer, or funeral director shall pay a license tax
<br />or refuse the license. of one hundred and twenty-five dollars ($125.00), and in addition
<br />thereto, if the gross receipts of such person, firm or corporation, for
<br />78. Tailors and Cutters. the preceding calendar year, exceeded $10,000.00, an additional sum
<br />of thirty cents (30c) for each $100.00 of excess of such receipts over
<br />Each person or firm, conducting the business of tailoring or sell- $10,000.00.
<br />ing suits or dresses by sample shall be deemed' a merchant and subject
<br />to Section 54, of this ordinance.
<br />- - - 89. Vehicles-Motor Driven.
<br />79. Taxicabs.
<br />Every person, firm or corporation engaged in the business of
<br />Every owner of a motor-driven vehicle on or before the first day
<br />of May each year or before he shall commence to operate his machine,
<br />operating taxicabs in this City shall pay a license tax of lOc an each shall obtain a license to operate the same b makingapplication to the
<br />$100.00 of gross receipts for the preceding Calendar year. This tax Director of Finance for aplicense too operate and eState motor
<br />shall be in addition to the FOR HIRE tag under Section 89. P present
<br />vehicle registration card. The application must contain the name of
<br />the applicant, his residence, and if a corporation, its place of business,
<br />8U. Telegraph Companies. giving the name, factory number, if any, fixed by its maker, a brief
<br />On telegraph companies or agents each for business done between description showing the style of the machine, and weight, as computed
<br />this and other points within the State of Virginia, and not including by the provisions of the State law now in force or in accordance with
<br />any busines done to or from points without the state, and not includ- any modifications that hereafter may be made by the State. After
<br />ing business in which messages although to or from points within this making application, and having paid into the treasury of the City the
<br />• state, pass through territory without the state, and not including any required license tax fee, the Director of Finance shall issue a certificate
<br />business done for the government of the United States, its officers, or of registration and license. The rates shall be as follows:
<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 Automobiles Stationwa ons and Hearses not used for hire:
<br />exceed three thousand dollars ($3,000.00) per annum -ue: tax shall g '
<br />be fifty dollars ($50). FLAT RATE............................................ $ 5.00
<br />81. Telephone Answering Service. "' Trucks, Tractor Trucks and semi-Trailers, not used for hire,
<br />the license fee shall be computed on the gross weight of the vehicle
<br />Every person, firm or corporation 'engaged in the business of as per the following schedule:
<br />110 providing a telephone answering service shall pay a license tax on the
<br />gross receipts of such business as follows:
<br />014 Rate Per
<br />WIf the amount of gross receipts do not exceed $2,000.00 the tax Weight 1000 Lbs. Full Year Fee
<br />shall be $25.00.
<br />10000 and under...................................................................... 5.00
<br />For all gross receipts over $2,000.00 the tax shall be 30 cents
<br />10001-10499.60.......................................... 6.00
<br />on each $100.00 in excess of $2,000.00.
<br />10500-11000 .60..... 6.30
<br />Gross receipts from this business may be included with any 11001-11499•60..••.••.......................................... 6.60
<br />profession under Section 67. 11500-12000.60.......................................... 6.90
<br />12001-12499.60.......................................... 7.20
<br />82. Telephone Companies. 12500-13000.60.......................................... 7.50
<br />13001-13499.60.......................................... 7.80
<br />On each telephone company the license tax shall be one-half of one 13500-14000.60.......................................... 8.10
<br />per cent on the gross receipts of such cepany. The gross receipts
<br />on which percentage is charged shall include all phone service known 14001-14499.60.....8.40
<br />as mutual, all revenue derived from long distance service, and all mon- 14500-15000 .60 .......................................... 8.70
<br />evs derived from the use of the switchboard by local lines, expressly 15001-15499.60.......................................... 9.00
<br />excepting business done between this city and points without the state, 15500-16000.60.......................................... 9.30
<br />and messages sent to or received by the government of the United 16001-16499.60.......................................... 9.60
<br />States or this state or their agents or officers. 17001-17499
<br />.60 .......................................... 9.90
<br />17001-17499.80.......................................... 13.60
<br />This license tax shall be assessable and payable in like manner as 17500-18000.80.......................................... 14.00
<br />that of the State. 18001-18499 .80.. ............... 14.40
<br />.........................
<br />- - - 18500-19000.80.......................................... 14.80
<br />83. Television Antenna System, Community. 19001-19499.80.......................................... 15.20
<br />19500-20000.80.......................................... 15.60
<br />Every person, firm or corporation engaged in the business of 20001-20499 1.00............... ........................... 20.00
<br />supplying and selling television coaxial cable service shall pay a 20500-21000 1.00.......................................... 20.50
<br />license tax of one-half of one per cent of the gross receipts of such 21001-21499 1.00.......................................... 21.00
<br />person, firm or corporation, based upon receipts from such business 21500-22000 1.00.......................................... 21.50
<br />during the preceding calendar year. In applying for such license 22001-22499 1.00.......................................... 22.00
<br />a statement of such receipts shall be submitted to the Commissioner 22500-23000 1.00.......................................... 22.50
<br />of Revenue. 23001-23499 1.20.. 27.60
<br />........................................
<br />84. Theatricals. 23500-24000 1.20.......................................... 28.20
<br />24001-24499 1.20.......................................... 28.80
<br />On every theatrical performance of: any performance similar 24500-25000 1.20.......................................... 29.40
<br />• thereto, panorama or any public performance or exhibition of any kind 25001-25499 1.20................................ 30.00
<br />there shall be paid five dollars (5.00) for each performance or twenty 25500-26000 1.20.......................................... 30.60
<br />five dollars ($25.00) per week of a continuous performance, if said 26001-26499 1.40.......................................... 36.40
<br />public performance or exhibition be given in a permanent building, 26500-27000 1.40.......................................... 37.10
<br />and twenty-five dollars ($25.00) for each day and fifty ($50.00) for 27001-27499 1.40.......................................... 37.80
<br />each week of a continuous performance if said public performance or 27500-28000 1.40.......................................... 38.50
<br />exhibition be given out-of-doors or in a tent or other temporary struc- 28001-28499 1.40.......................................... 39.20
<br />ture; provided, however, that this section shall not be construed to 28500-29000 1.40.......................................... 39.90
<br />apply to performances or exhibitions for charitable, educational, or 29001-29499 1.80.......................................... 52.20
<br />benevolent purposes, and with the further exception of road or tab 29500-30000 1.80......................................... 53.10
<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 30001-30499 1.80........................................ 54.00
<br />which is solidicted by a barker or by public crying in the streets of the 30500-31000 1.80........................................ 54.,90
<br />City, or in such a manner as to be heard on the streets of the City, 31001-31499 1.80........................................ 55.80
<br />there shall be paid twenty-five dollars ($25.00) per day. 31500-32000 1.80........................................ 56.70
<br />52001-32499 1.80........................................ 57.60
<br />85. Tobacco, Snuff, etc., Retailers. 32500-33000 1.80........................................ 58.50
<br />No person not a producer shall be allowed to sell by retail to-
<br />33001-33499 1.80........................................ 59.40
<br />bacco, snuff, cigars, or cigarettes, without having obtained a specific 33500-34000 1.80........................................ 60.30
<br />license to do so. 34001-34499 1.80........................................ 61.20
<br />The sum to be paid by retailers of tobacco, snuff, cigars or 34500-35000 1.80......................................... 62.10
<br />cigarettes shall be for said privilege a specific tax of five dollars 35001-35499 1.80........................................ 63.00
<br />($5.00), which shall be assessed and collected as other assessments 35500-36000 1.80........................................ 63.90
<br />upon license, but which shall not be in lieu of merchant's license on 36001-36499 1.80........................................ 64.80
<br />sales. 36500-37000 1.80........................................ 65.70
<br />This section shall be construed to require of any person taking 37001-37499 1.80........................................ 66.60
<br />out this special license tax to sell tobacco, snuff, cigars or cigarettes a 37500-38000 1.80........................................ 67.50
<br />merchant's license in addition thereto based on amount of sales. 38001-38499 1.80........................................ 68.40
<br />38500-39000 1.80.......................4................. 69.30
<br />86. Tourist Homes. + 39001-39499 1.80...................... ............. �.^'Z0.20
<br />39500-40000• 1.80........................................ 71, IQ.
<br />Every person operating a tourist home or renting rooms to 40001-40499 1.80........................................ 72.00
<br />40500-41000 1.80......................................v, 72.90
<br />
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