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It shalh 1 4du, t-4.4ndb- person, firm or corporation wbo, <br />obtains a lieeris6Ao 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 />p ` A doctor of medicine <br />A homeopathist <br />A land agent, rental agent <br />A landscaper <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 engineer <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 />A taxidermist RESEARCH LAS. <br />A tree surgeon ENGRAVER <br />A sales agent or agency <br />A veterinarian CONSULTANTS <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. 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 />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 />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 $100.00 in addition there- <br />to. <br />If the gross receipts on the operation under this section are in'$ in a merchants license, issued to a bona gde 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. 0 <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. fa <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) . 1 <br />• <br />• <br />• <br />• <br />