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28 CITY OF CHARLOTTESVILLE
<br />. Gross receipts from this business may be included with
<br />any profession under Section 67.
<br />82. Telephone Companies.
<br />On each telephone company the license tax shall be one-half
<br />of one per cent on the gross receipts of such company. The
<br />gross receipts on which percentage is charged shall include
<br />all phone service known as mutual, all revenue derived from
<br />long distance service, and all moneys derived from the use of
<br />the switchboard by local lines, expressly excepting business
<br />done between this city and points without the state, and mes-
<br />sages 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
<br />manner as that of the State.
<br />83. Television Antenna System, Community.
<br />Every person, firm or corporation engaged in the business
<br />of supplying and selling television coaxial cable service shall
<br />pay a license tax of one-half of one per cent of the gross re-
<br />ceipts of such person, firm or corporation, based upon receipts
<br />from such business during the preceding calendar year. In
<br />applying for such license a statement of such receipts shall be
<br />submitted to the Commissioner of Revenue.
<br />84. Theatricals.
<br />On every theatrical performance or any performance simi-
<br />lar thereto, panorama or any public performance or exhibition
<br />of any kind there shall be paid five dollars ($5.00) for each
<br />performance or twenty-five dollars ($25.00) per week of a
<br />continuous performance, if said public performance or exhibi-
<br />tion be given in a permanent building, and twenty-five dollars
<br />($25.00) for each day and fifty dollars ($50.00) for each week
<br />of a continuous performance if said public performance or
<br />exhibition be given out-of-doors or in a tent or other tempo-
<br />rary structure; provided, however, that this section shall not
<br />be construed to apply to performances or exhibitions for chari-
<br />table, educational, or benevolent purposes, and with the fur-
<br />ther exception of road or tab shows held in conjunction with
<br />the usual cinema attraction, where the price of admission for
<br />the entire performance does not exceed fifty cents. But on
<br />every such performance or exhibition, attendance upon which
<br />is solicited by a barker or by public crying in the streets of
<br />TAXES ON LICENSES 29
<br />the City, or in such a manner as to be heard on the streets of
<br />the City, there shall be paid twenty-five dollars ($25.00) per
<br />day.
<br />85. Tobacco, Snuff, etc., Retailers.
<br />No person not a producer shall be allowed to sell by retail
<br />tobacco, snuff, cigars, or cigarettes, without having obtained
<br />a specific license to do so.
<br />The sum to be paid by retailers of tobacco, snuff, cigars or
<br />cigarettes shall be for said privilege a specific tax of five
<br />dollars ($5.00), which shall be assessed and collected as other
<br />assessments upon license, but which shall not be in lieu of
<br />merchant's license on sales.
<br />This section shall be construed to require of any person
<br />taking out this special license tax to sell. tobacco, snuff, cigars
<br />or cigarettes a merchant's license in addition thereto based on
<br />amount of sales.
<br />86. Tourist Homes.
<br />Every person operating a tourist home or renting rooms to
<br />transient guests on a daily basis shall pay for the privilege
<br />of doing such business in the City an annual license tax of
<br />$5.00, and $2.00 additional f or each room so used in excess
<br />of one.
<br />87. Trailer Camps.
<br />Every person, firm or corporation operating commercially
<br />a trailer park or trailer parking area within the City shall pay
<br />an annual license tax at the rate of five dollars ($5.00) for each
<br />parking space so provided up to five (5) spaces and at the
<br />rate of one dollar ($1.00) for each parking. space so provided
<br />in excess of five (5) spaces.
<br />88. Undertakers, Embalmers, and Funeral Directors.
<br />Every person, firm or corporation who is engaged in busi-
<br />ness as an undertaker, embalmer, or funeral director shall pay
<br />a license tax of one hundred and twenty-five dollars ($125.00),
<br />and in addition thereto, if the gross receipts of such person,
<br />firm or corporation, for the preceding calendar year, exceeded
<br />$10,000.00, an additional sum of thirty cents (30c) for each
<br />$100.00 of excess of such receipts over $10,000.00.
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