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A taxidermist CONSULTANTS
<br />A tree surgeon RESEARCH LAB .
<br />A sales agent or agency ENGRAVER
<br />A veterinarian
<br />BOOK SALESMAN
<br />Other professional occupations
<br />68. Redemption Stores of Premium Stamp Suppliers.
<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. Repairs.
<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 />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. R4staurants.
<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 />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 />i
<br />76. 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 />77. 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 />78. 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 />79. 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 under Section 89.
<br />80. 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 busines 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 />81. Telephone Answering Service.
<br />Every person, firm or corporation engaged in the business of
<br />providing a telephone answering service shall pay a license tax on the
<br />gross receipts of such business as follows:
<br />If the amount of gross receipts do not exceed $2,000.00 the tax
<br />shall be $25.00.
<br />For all gross receipts over $2,000.00 the tax shall be 30 cents
<br />on each $100.00 in excess of $2,000.00.
<br />Gross receipts from this business may be included with any
<br />profession under Section 67.
<br />82. 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 />evs 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 />83. , Television Antenna System, Community.
<br />Every person, firm or corporation engaged in the business of
<br />supplying and selling television coaxial cable service shall pay a
<br />license tax of one-half of one per cent of the gross receipts of such
<br />person, firm or corporation, based upon receipts from such business
<br />during the preceding calendar year. In applying for such license
<br />a statement of such receipts shall be submitted to the Commissioner
<br />of Revenue.
<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 conjuncticKi 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 solidicted 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.
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