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A taxidermist
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<br />A tree surgeon
<br />
<br />A sales agent or agency
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<br />A veterinarian
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<br />A consultant
<br />
<br />A research laboratory
<br />
<br />An engraver
<br />
<br />A book salesman
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<br />Other professional occupations
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<br />68. Redemption Stores of Premium Stamp Suppliers.
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<br />Every person, firm or corporation operating within the City a
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<br />store, warehouse or other establishment from which any goods, merchandise
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<br />and commodities may be redeemed or claimed upon the production
<br />
<br />or delivery of trading stamps shall be classified as a retail merchant
<br />
<br />and shall pay a tax at the same rate or rates as a retail merchant
<br />
<br />upon the value of all such goods, merchandise and commodities
<br />
<br />so redeemed and claimed during the next preceding license tax year.
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<br />For the first year of payment of any such tax the person, firm
<br />
<br />or corporation applying for the license shall make an estimate of the
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<br />goods, merchandise and commodities expected to be so redeemed or
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<br />claimed through such store, warehouse or other establishment and
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<br />shall make an advance payment of tax upon such estimate.
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<br />Within thirty (30) days after the end of the first year such person,
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<br />firm or corporation shall furnish the Commissioner of Revenue a
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<br />complete report of the value of such goods, merchandise and commodities
<br />
<br />so redeemed or claimed during such taxable year and the Commissioner
<br />
<br />of Revenue shall thereupon make proper adjustment to the exact
<br />
<br />amount of tax due.
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<br />As used herein the word "value" means the average value, if
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<br />sold at retail, of such goods, merchandise and commodities so
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<br />redeemed or claimed.
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<br />69. Repairs.
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<br />Each person, firm or corporation conducting the business of
<br />
<br />repairing automobiles, bicycles, motorcycles, refrigerators, radios,
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<br />washing machines or any other equipment or appliances, shall pay
<br />
<br />a license tax based on the gross receipts of such person, firm or
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<br />corporation, the amount of such tax to be the same as a retail merchant
<br />
<br />would pay if sales equal the gross receipts of such repairman.
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<br />However, if a retail merchant's license is already required the gross
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<br />receipts from this occupation may be included in the said retail
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<br />merchant's license.
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<br />70. Restaurants.
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<br />Any person, firm or corporation who shall cook, or otherwise
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<br />furnish for compensation, diet or refreshments of any kind, for casual
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<br />visitors at his home or place of business, for consumption therein or
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<br />thereat, or any person who shall sell soft drinks from a soda fountain
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<br />shall be deemed to keep a restaurant.
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<br />On every license to keep a restaurant, the tax shall be calculated
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<br />on the same basis as in the case of a retail merchant as provided in
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<br />Section 54, above.
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<br />Where any person, firm or corporation qualifies as a keeper of
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<br />a restaurant under this section and as a retail merchant under Section
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<br />54 above, in the same place of business, the total sales shall be
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<br />computed for the purpose of arriving at the tax.
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<br />Every restaurant keeper shall keep accurate daily records of all
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<br />sales, which records shall at all times be open to the inspection of the
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<br />Commissioner of Revenue or the License Inspector.
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<br />71. Schools.
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<br />(a) On schools for the purpose of training bookkeepers, accountants,
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<br />stenographers, typists, etc., the License Tax shall be $25.00 plus
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<br />forty cents (40c) on each $100.00 of the gross receipts over
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<br />$2,000.00.
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<br />(b) On schools for the purpose of training beauticians, manicurists,
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<br />etc., the license tax shall be $25.00 plus forty cents (40c) on
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<br />each $100.00 of the gross receipts over $2,000.00.
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<br />(c) On schools for the purpose of teaching dancing the License
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<br />Tax shall be twenty-five dollars ($25.00) plus forty cents ($0.40)
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<br />on each $100.00 of the gross receipts over $2,000.00, provided
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<br />however, that this tax shall not be levied on any school teaching
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<br />dancing to persons under the age of nineteen (19) years when the
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<br />greater percentage of gross receipts are derived from teaching such
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<br />children.
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<br />72. Shoemakers and Repairs.
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<br />On every person, firm or corporation conducting a shop for the
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<br />repair or manufacturing of shoes, boots, or similar articles, the license
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<br />tax shall be $25.00, and where the gross receipts exceed $2,000.00
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<br />the tax shall be 30c on each $100.00 in addition thereto.
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<br />73. Shooting Gallery.
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<br />On every person, firm or corporation operating a shooting gallery,
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<br />the license tax shall be $100.00 per month.
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<br />Not prorated.
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<br />74. Shows, Circuses, etc.
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<br />On a circus, menagerie, tent show, or other such like exhibition
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<br />or performance, within the corporate limits of the city, whether
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<br />combined or separate, the license tax shall be one hundred and fifty
<br />
<br />dollars ($150.00) for the first performance or exhibition, and one
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<br />hundred dollars ($100.00) for each additional performance or exhibition.
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<br />On a side show attached to or exhibiting with any circus, menagerie,
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<br />tent show or other such like exhibition or performance within the
<br />
<br />corporate limits of the city, the license tax shall be twenty-five dollars
<br />
<br />($25.00) for each performance or exhibition.
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<br />No license shall be issued to any circus, menagerie, tent show, or
<br />
<br />other such like exhibition or performance unless and until the price of
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<br />admissions and of seats shall have been previously generally published.
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<br />If a show or other performance is conducted in connection with
<br />
<br />and as an inducement for the sale of merchandise there shall be
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<br />charged a license tax of $25.00 per day whether an admission is
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<br />charged or not.
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<br />75. Skating Rinks.
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<br />On every person, firm or corporation operating a skating rink the
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<br />license tax shall be twenty-five dollars ($25.00) and where the gross
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<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
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<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
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<br />76. Storing and Impounding.
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<br />On every license to a person, firm or corporation to keep, for
<br />
<br />compensation, any house, yard or lot for storage, or other impounding,
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<br />the tax shall be $25.00, and where the gross receipts exceed
<br />
<br />$2,000.00 the tax shall be 50c on each $100.00 in addition thereto.
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<br />If the gross receipts on the operation under this section are included
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<br />in a merchant's license, issued to a bona fide merchant, then this
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<br />section shall not apply.
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<br />77. Street Vendors or Merchants.
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<br />On every person, whether manufacturer or not, selling upon the
<br />
<br />street, or other public places, inflated balloons, plastic figures, toys,
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<br />jewelry, and other small articles, the license tax shall be $25.00 per day.
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<br />The Mayor shall, if he deems it necessary, designate the place of sale,
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<br />or refuse the license.
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<br />78. Tailors and Cutters.
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<br />Each person or firm conducting the business of tailoring or selling
<br />
<br />suits or dresses by sample shall be deemed a merchant and subject
<br />
<br />to Section 54 of this ordinance.
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<br />79. Taxicabs.
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<br />Every person, firm or corporation engaged in the business of
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<br />operating taxicabs in this City shall pay a license tax of 10c on each
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<br />$100.00 of gross receipts for the preceding calendar year.
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<br />This tax shall be in addition to the FOR HIRE tag under Section 89.
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<br />80. Telegraph Companies.
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<br />On telegraph companies or agents each for business done between
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<br />this and other points within the State of Virginia, and not including
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<br />any business done to or from points without the state, and not including
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<br />business in which messages although to or from points within this
<br />
<br />state, pass through territory without the state, and not including any
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<br />business done for the government of the United States, its officers, or
<br />
<br />agents, a license tax of one hundred dollars ($100.00) shall be paid.
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<br />Provided that any company taxed under this section whose receipts
<br />
<br />do not exceed three thousand dollars ($3,000.00) per annum, the tax
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<br />shall be fifty dollars ($50.00).
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<br />81. Telephone Answering Service.
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<br />Every person, firm or corporation engaged in the business of
<br />
<br />providing a telephone answering service shall pay a license tax on the
<br />
<br />gross receipts of such business as follows:
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<br />If the amount of gross receipts do not exceed $2,000.00 the tax
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<br />shall be $25.00.
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<br />For all gross receipts over $2,000.00 the tax shall be 30 cents
<br />
<br />on each $100.00 in excess of $2,000.00.
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<br />Gross receipts from this business may be included with any
<br />
<br />profession under Section 67.
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<br />82. Telephone Companies.
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<br />On each telephone company the license tax shall be one-half of one
<br />
<br />per cent on the gross receipts of such company.
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<br />The gross receipts on which percentage is charged shall include all
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<br />phone service known as mutual, all revenue derived from long distance
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<br />service, and all moneys derived from the use of the switchboard by
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<br />local lines, expressly excepting business done between this city and
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<br />points without the state, and messages sent to or received by the
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<br />government of the United States or this state or their agents or officers.
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<br />This license tax shall be assessable and payable in like manner as
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<br />that of the State.
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<br />83. Television Antenna System, Community.
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<br />Every person, firm or corporation engaged in the business of
<br />
<br />supplying and selling television coaxial cable service shall pay a
<br />
<br />license tax of one-half of one per cent of the gross receipts of such
<br />
<br />person, firm or corporation, based upon receipts from such business
<br />
<br />during the preceding calendar year.
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<br />In applying for such license a statement of such receipts shall be
<br />
<br />submitted to the Commissioner of Revenue.
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<br />84. Theatricals.
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<br />On every theatrical performance or any performance similar
<br />
<br />thereto, panorama or any public performance or exhibition of any kind
<br />
<br />there shall be paid five dollars ($5.00) for each performance or twenty
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<br />five dollars ($25.00) per week of a continuous performance, if said
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<br />public performance or exhibition be given in a permanent building,
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<br />and twenty-five dollars ($25.00) for each day and fifty dollars ($50.00)
<br />
<br />for each week of a continuous performance if said public performance
<br />
<br />or exhibition be given out-of-doors or in a tent or other temporary
<br />
<br />structure; provided, however, that this section shall not be construed to
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<br />apply to performances or exhibitions for charitable, educational, or
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<br />benevolent purposes, and with the further exception of road or tab
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<br />shows held in conjunction with the usual cinema attraction, where the
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<br />price of admission for the entire performance does not exceed fifty
<br />
<br />cents.
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<br />But on every such performance or exhibition, attendance upon
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<br />which is solicited by a barker or by public crying in the streets of the
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<br />City, or in such a manner as to be heard on the streets of the City,
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<br />there shall be paid twenty-five dollars ($25.00) per day.
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