The code of the city of Charlottesville, Virginia, 1965 : ::

The construction and definition of the subjects as taxed
under this chapter shall be the same as is provided for under
the tax laws of the state unless otherwise provided. (4-7-69,
§ 90.)

Sec. 16A-2. "Gross receipts" defined; calculation of gross
receipts.

The term "gross receipts," as used in this chapter, shall
mean the gross receipts from any business, profession, trade,
occupation, vocation, calling or activity, including cash, credits,
fees, commissions, brokerage charges and rentals, and
property of any kind, nature or description, from either sales
made or services rendered without any deduction therefrom
on account of cost of the property sold, the cost of materials,
labor or service or other costs, interest or discounts paid, or
any expense whatsoever, and shall include in case of merchants
the amount of the sale price of supplies and goods
furnished to or used by the licensee or his family or other
person for which no charge is made; provided, that the term
"gross receipts" with respect to manufacturers and wholesale
merchants manufacturing or dealing in articles upon which
there is levied a direct excise tax by the United States shall
not include such excise tax payments to the United States
Government.

The term "gross receipts" when used in connection with,
or in respect to, financial transactions involving the sale of
notes, stocks, bonds or other securities, or the loan, collection
or advance of money, or the discounting of notes, bills or
other evidences of debt, shall be deemed to mean the gross
interest, gross discount, gross commission or other gross receipts
earned by means of, or resulting from such financial

238.4a

transactions, but the term "gross receipts" shall not include
amounts received as payment of debts.

The term "gross receipts" shall include the gross receipts
from all sales made from a place of business within the city,
both to persons within the city and to persons outside the city.

The calculation of gross receipts for license tax purposes
shall be on either a cash or accrual basis; provided, that the
basis used must coincide with the system of accounts used by
the taxpayer and the method employed by the taxpayer for
Federal and State Income Tax purposes. (4-7-69, § 90.)

Sec. 16A-2.1. Wholesale and retail merchants defined.

For the purposes of this chapter, the following words and
phrases shall have the meanings respectively ascribed to them
by this section:

Wholesale merchant. Every merchant who sells to other
persons for resale only, or who sells at wholesale to institutional,
commercial or industrial users.

Retail merchant. Every merchant who sells at retail only
and not for resale. (9-20-71.)

238.5

Sec. 16A-3. License tax assessed; license year.

There shall be an annual license tax assessed and paid by
all persons, firms, or corporations engaged in the different occupations,
professions, or businesses named in this chapter for
the year beginning the first day of May, 1969 and ending the
thirtieth day of April, 1970 and also each and every year
thereafter beginning with May 1st of each such year and ending
the following year on April 30th.

Sec. 16A-4. Separate license required for each place of business.

Any person doing business at more than one place, stall
or stand shall be required to take out a separate license for
each of such place, stall or stand; and each such place, stall
or stand shall constitute a separate and distinct place of business,
and shall pay a license tax provided for under this chapter.
(4-7-69, § 90.)

Sec. 16A-5. Licenses for businesses, professions, etc., not
listed in chapter.

On every business, profession or occupation for which a
license tax shall not have been provided for in this chapter,
the tax shall be the same as that required by the state tax
laws. (4-7-69, § 90.)

Sec. 16A-6. Exemptions from chapter.

No tax or license shall be required of any business, trade or
occupation which is exempted from taxation by the provisions of
section 58-12 of the Code of Virginia, as amended. (4-7-69, § 90; 3-171.)

Sec. 16A-7. Penalties for failure to obtain license.

Any person, firm or corporation, conducting a business, occupation
or profession or operating any machine or device
or doing anything for the conduct of which a license tax is
required under this chapter, without first obtaining such license,
shall be subject to a penalty of five per centum of the
amount of the license tax then due, but such penalty shall in
no case be less than two dollars and such penalty shall be assessed

238.6

and paid along with the license tax and shall become a
part of the license tax and there shall be collected interest at
six per centum per annum on the tax and penalty from date
on which the tax becomes delinquent, and such person, firm or
corporation shall be guilty of a misdemeanor, and shall be
fined not less than five dollars nor more than one hundred
dollars for each day he is in default. (4-7-69, § 90.)

Sec. 16A-8. Assessment of tax upon failure to do so in previous
years.

If the commissioner of revenue ascertains that any person
has not been assessed with a license tax which should have
been levied under the provisions of the license tax ordinance
for any license year of the three license tax years, last preceding,
or for the then current license tax year, it shall be the
duty of the commissioner of revenue to assess the person with
the proper license tax for the year or years omitted, adding
thereto the penalty set forth in section 16A-7. (4-7-69, § 90.)

Sec. 16A-9. Records generally.

Every person liable for a license tax under this chapter
which is based on actual or probable purchases or sales, actual
or probable commissions, gross receipts from a business or
profession, contracts or orders accepted or graded in any other
way, shall where such tax is based on actual or probable purchases,
or sales, keep all invoices and a record of all purchases
and from whom made, a record of all sales and where otherwise
based, keep a record of all commissions, gross receipts
and contracts or orders accepted, from whom received and
with whom made, and the report of such purchases, sales,
commissions, receipts, contracts or orders accepted, required to
be made for the computation of the license tax, shall be taken
from such invoices and records, and general books of account.

All such invoices and records and general books of account
shall be open to inspection and examination by the director of

238.7

finance, commissioner of the revenue, license inspector or any
other officer of the city charged in any manner with the duty
of assessing or collecting license taxes.

Any person who shall fail or refuse to keep such invoices
and records as above provided, shall be assessed with and pay
a penalty, of twenty-five dollars in addition to the license tax
imposed. (4-7-69, § 90.)

Sec. 16A-10. Evidence of conducting business.

When any person, firm or corporation, shall by use of signs,
circulars, cards or use of city newspapers, or local radio stations,
advertise any business, it shall be considered prima facie
evidence of their liability under this chapter, and they shall
be required to take out a license for such business. (4-7-69, §
90.)

Sec. 16A-11. Estimates of gross receipts of new businesses.

For the purpose of ascertaining the tax to be paid by every
person, firm or corporation beginning business whose license
tax is based on sales, purchases, gross receipts or commissions,
the license shall be based on the estimated amount of sales,
purchases, gross receipts or commissions which will be made
during the balance of the license year. In the case of any
merchant operating a seasonal or temporary business the estimated
license tax paid shall not be less than one hundred and
fifty dollars. Every underestimate or overestimate under this
paragraph shall be subject to correction by the commissioner
of revenue whose duty it shall be to review all estimated licenses
and assess any additional licenses as may be found to
be due after the close of the license year on the basis of true
sales, purchases, gross receipts or commissions, and any taxpayer
who has overestimated shall be entitled to a refund of
the amount so overestimated. (4-7-69, § 90.)

Sec. 16A-12. Report of delinquents; duty of police force generally.

It shall be the duty of the commissioner of revenue to

238.8

report in writing to the city manager and chief of police
every case of default as soon as it comes to his knowledge.
The chief of police shall cause such delinquent, whether reported
by the commissioner of revenue or otherwise brought
to his attention, to be summoned before the municipal court
to show cause why they should not be fined under the provisions
of this chapter. It shall be the duty of the police force
in general to assist in the enforcement of this chapter. (4-769,
§ 90.)

Sec. 16A-13. Classifying of businesses, etc.; books to be kept
by commissioner of the revenue.

It shall be the duty of the commissioner of the revenue to
keep a book, in which he shall classify all the branches of business
and occupation upon which a license is imposed by this
chapter, and show the amount of assessment made upon each
license, the name of the person assessed and the period for
which such license was issued. (4-7-69, § 90.)

Sec. 16A-14. Specific license to be in addition to merchant's
license.

Whenever a specific license is herein imposed such license
shall be in addition to the merchant's license unless otherwise
provided. (4-7-69, § 90.)

Sec. 16A-15. Proration of license.

Every license granted shall not be prorated for the unexpired
portion of the license year; provided, that in the case of
any business forced to cease its activity by reason of government
acquisition of its property, the licensee shall be entitled
to a refund for the number of months remaining in the license
year after termination of operation. (4-7-69, § 90; 7-3-72.)

Sec. 16A-16. Transferability.

No city license shall be transferred from any person, firm

238.8a

or corporation to another person, firm or corporation, except
for the continuation of the same business at the same location
for which the license was originally issued. The fee for such
transfer shall be fifty cents. (4-7-69, § 90.)

Sec. 16A-17. Issuance fee.

The commissioner of the revenue shall assess for each license
issued by him a fee of fifty cents, to be paid by the
party to whom the license is issued, which fees shall be paid
to the city treasurer. (4-7-69, § 90.)

238.9

Sec. 16A-18. When taxes due and payable.

The taxes on licenses accruing under the provisions of this
chapter shall be due and payable, except where otherwise herein
provided, on or before the first day of June of each year, and shall
be paid by the person against whom assessed, to the treasurer of
the city in his office on or before the first day of June. (4-7-69, §
90.)

Sec. 16A-19. Application for license.

Every person liable to a license tax under this chapter shall
make application in writing therefor and each such license is
based upon the amount of his actual or probable purchases, or
sales, or of his actual or probable commissions, or of the gross
receipts from his business or profession, or graded in any other
way, shall before he shall be granted such license, be required to
make oath in writing before some notary public, not himself a
state or city officer, or directly or indirectly employed by such
officer, or before the commissioner of revenue, in such application
stating, respectively, the amount of his actual or probable
purchases, or sales, or of his actual or probable commissions, or of
the gross receipts from his business or profession, or any other
matter that may be pertinent to the assessment of the tax on such
license; provided, that in the case of an incorporated company,
such oaths shall be made by the chief officers or agent resident in
the city, or in charge of the business of the company, and in the
case of a firm, by any member thereof. The form shall provide
that the application and oath shall be separately made and signed.
(4-7-69, § 90.)

Sec. 16A-20. License inspector.

The city manager may appoint for such period as he may deem
advisable, at such compensation as the council may approve, a
license inspector whose duty it shall be to investigate and
ascertain whether each person, firm or corporation, engaged in
any business or profession for which a license is required under
this chapter or any other ordinance of the city has secured a
proper license. And in any case in which the amount of tax for

238.10

such license is based on sales or purchases or the amount of
business done, the license inspector shall have the power to
summon the person, firm or corporation engaged in such business
or profession before him for examination under oath, and require
the production of any books, accounts, or records of such person,
firm or corporation for inspection by the license inspector.

The license inspector is further authorized and empowered to
make such other and further investigations, examinations and
audits of the records, books and accounts of such person, firm or
corporation as he shall deem proper in order to determine
accurately the amount of license taxes properly payable.

If it shall appear that purchases, sales or amount of business or
any other matter pertinent to the assessment of license taxes
have been incorrectly reported or returned, the inspector shall
report his findings to the commissioner of the revenue, who shall,
if he be satisfied that an incorrect report or return has been made,
assess a proper license tax in accordance with the findings of the
inspector.

Any person, firm or corporation who shall fail to appear before
the inspector to produce such records, books and papers, when
duly summoned or shall refuse to permit the inspector to make
such other and further investigation and audit of the books and
papers as aforesaid, shall upon conviction thereof be fined not less
than ten dollars nor more than two hundred dollars.

In performance of the duties hereby imposed, the license
inspector shall be subject to the supervision and direction of the
commissioner of the revenue. (4-7-69, § 90; 6-4-73.)

Sec. 16A-21. Compliance with zoning regulations.

The commissioner of revenue shall not knowingly issue a
license for conducting any business, profession, trade or
occupation at a location where the conduct of such business,
profession, trade or occupation is prohibited by the zoning laws of
the city. (4-7-69, § 90.)

238.10a

Sec. 16A-22. Penalty for violation of chapter; repeal of
conflicting provisions.

If any person subject to the payment of a license tax required
under this chapter, shall fail or refuse to file the statement or
statements required by this chapter, or who shall make any false
statement in the affidavit required by this

238.11

chapter, shall upon conviction thereof be fined not less than
twenty-five dollars nor more than five hundred dollars or confined
in jail for not more than six months, or both, in the discretion
of the court or jury.

All ordinances or parts of ordinances relating to licenses
in conflict with this chapter are hereby repealed. (4-7-69, §
90.)

Article II. Specific Businesses, Professions and
Occupations.

Sec. 16A-23. Advertising distributors.

Every person engaged in distributing advertisements for
other parties than citizens of the city shall be known as advertising
distributors, and shall pay an annual license tax of
twenty dollars. By advertising distributors, it is intended to
designate any person who distributes in the city, almanacs,
pamphlets or samples of medicine or other merchandise on the
streets or from house to house in the city. (4-7-69, § 1.)

Sec. 16A-24. Agents—Generally.

On all agents not otherwise provided for, the license tax
shall be fifteen dollars. (4-7-69, § 5.)

Sec. 16A-25. Same—Books.

On every agent for sale of books, maps, pictures, periodicals,
printed pamphlets or canvassers for the same, other than
religious work, the annual license fee shall be fifteen dollars.
This license is not transferable. (4-7-69, § 3.)

Sec. 16A-26. Same—Books of coupons.

On every person or firm and on every agent of any person
or firm selling coupon books to any other person or firm in
this city which advertises for others and which entitles the
possessor of such book or coupons to receive services or merchandise
from the advertiser at no charge or at a reduced
rate or charge, there shall be imposed a license tax of two
hundred and fifty dollars. This license is not transferable. (4-7-69,
§ 4.)

238.12

Sec. 16A-27. Same—Labor.

On every labor agent engaged in hiring labor (all business
to be transacted in his office, except by written or telephonic
communication) the license tax shall be twenty-five
dollars and when the gross receipts, fees or commissions exceed
two thousand five hundred dollars, the license tax shall
be seventy-five cents on each one hundred dollars in addition
thereto.

If the business is transacted at any other place in the city
outside of such office, the license tax shall be five hundred dollars.
(4-7-69, § 6.)

Sec. 16A-28. Same—Nonresident fertilizer companies.

Every person acting as agent for the sale in this city of
fertilizers manufactured by nonresident fertilizer companies,
whether selling on commission or for other consideration,
shall pay a specific license tax of twenty-five dollars per annum
for each company represented. (4-7-69, § 7.)

Sec. 16A-29. Alcoholic beverages including mixed alcoholic
beverages.

(a) On every person producing or handling for sale any
beverage, as defined and permitted by an Act of Assembly of
Virginia, approved March 7, 1934, and amendments thereto
entitled "Alcoholic Beverage Control Act," the annual license
tax shall be as follows:

238.13

For each distiller's license, for the manufacture of more than 5000 gallons	$500.00
For each winery license	500.00
For each brewery license	500.00
For each bottlers license	50.00
For each wholesale beer license	250.00
For each wholesale wine distributor's license	50.00
For each retail beer on premises license	100.00
For each retail beer off premises license	30.00
For each retail beer on-and-off premises license	130.00
For each retail wine off premises license	40.00
For each retail wine and beer on-premises license	150.00
For each retail wine and beer off-premises license	70.00
For each retail wine and beer on-and-off premises license	220.00
For each retail druggist's license	$ 10.00

The above licenses shall not be in lieu of merchants licenses
or restaurant licenses herein provided for and in calculating
merchants and restaurant licenses, sales of alcoholic beverages
bought or sold, as the case may be, shall be included in determining
the amount of such merchants and restaurant licenses;
provided, that in the case of a beer wholesaler or wine distributor
in determining the wholesale merchant's license
tax there shall be disregarded purchases of wine or beer, as
the case may be, to an amount which would be necessary to
produce a wholesale merchants license tax equal to the wholesale
beer license or wholesale wine distributor's license, as the
case may be, herein above provided. These licenses are not
transferable.

(b) It shall be unlawful for any person holding a state license
for sale of mixed alcoholic beverages to make any sales
of such beverages at premises within the city without first
obtaining a city license from the commissioner of revenue.
Every holder of such state license shall be entitled to such
city license upon payment of the appropriate tax set out hereinbelow:

(1) For every public restaurant, including restaurants
located on premises of and operated by hotels or motels, with
a seating capacity at tables of fifty to one hundred persons,
inclusive, two hundred dollars per annum.

(2) For every such public restaurant with a seating capacity
at tables for more than one hundred persons, but not
more than one hundred fifty persons, three hundred fifty dollars
per annum.

(3) For every such public restaurant with a seating capacity
at tables for more than one hundred fifty persons, five
hundred dollars per annum.

(4) For every restaurant operated by and located on the
premises of a private nonprofit club, three hundred fifty dollars
per annum.

Each sale in violation of this section, shall constitute a
separate offense. (4-7-69, § 8.)

Sec. 16A-30. Amusements.

Each person, firm or corporation engaged in the operation
of any of the following places of amusement shall pay a license
tax of twenty-five dollars and where the gross receipts,

238.14

exclusive of excise and admission taxes, exceed two thousand
dollars the tax shall be forty cents on each one hundred dollars
in addition thereto:

Bowling alleys or bowling salon.
Golf driving range.
Miniature automobile track (go carts).
Miniature golf course.
Moving picture theater including drive-in theaters.
Rebound tumbling center. (4-7-69, § 9.)

Sec. 16A-31. Auctioneers.

On every general auctioneer the annual license tax shall be
sixty dollars, whether he receives any compensation for his
services or not. Under this license a person may sell any
goods, wares, merchandise or other things, including real estate,
for the sale of which by an auctioneer, no further license
is elsewhere required. This license is not transferable.

This section shall not apply to commissioners and receivers
appointed by the courts, or to administrators, executors,
guardians, trustees and other fiduciaries while acting in a
fiduciary capacity. (4-7-69, § 10.)

Sec. 16A-32. Automobile washing and polishing.

Every person, firm or corporation engaged in the business
of washing, polishing, cleaning, oiling or greasing automobiles,
busses, trucks, trailers or auto wagons, when such business
is not conducted in connection with another licensed business
shall be deemed a retail merchant and pay the same license
tax provided in section 16A-76. (4-7-69, § 11.)

Sec. 16A-33. Bakers.

Every person, firm or corporation who shall conduct a bakery
or manufactures confectionery, selling the majority of the
products thereof at retail and persons who bake at home and
sell their products for resale shall pay a license tax of
twenty-five dollars and where the amount of gross receipts exceed
two thousand dollars the tax shall be twenty-two cents on
each one hundred dollars in addition thereto. (4-7-69, § 12.)

238.15

Sec. 16A-34. Barbers, beauty shops, etc.

Every person, firm or corporation operating as a barbershop,
beauty shop, manicurist, masseur, Turkish, Roman or other like
bath or parlor or health studio including bath services, physical
culture or reducing salon in this city shall pay a license tax of
twenty-five dollars, and where the gross receipts exceed two
thousand dollars the tax shall be twenty-five cents on each one
hundred dollars in addition thereto. (4-7-69, § 13.)

Sec. 16A-35. Billboards and wall signs.

(a) Every person, firm or corporation engaged in the business of
billboard painting or wall signs or the rental of space for such
business shall pay for the privilege forty dollars and in addition
two dollars for each such billboard or wall sign in excess of
twenty.

(b) Every person, firm or corporation, excluding firms or
corporations holding a franchise from the city, engaged in the
business of selling advertising space inside their buildings shall
pay for the privilege an annual license tax of twenty-five dollars
and where the gross receipts exceed two thousand dollars the tax
shall be twenty-five cents on each one hundred dollars in addition
thereto. (4-7-69, § 14.)

Sec. 16A-36. Billiards or pool parlors.

On each license to operate billiard or pool parlors the tax shall
be twenty dollars for each table used in the business. License may
be issued quarterly. (4-7-69, § 15.)

Sec. 16A-36.1. Book publishers; book binders.

On every person engaged in the business of operating the
business of a book publisher, a book binder or some similar and
related business, the tax shall be one hundred dollars and, in
addition thereto, where the gross receipts exceed fifty thousand
dollars, the tax shall be sixteen cents for each one hundred
dollars of gross receipts in excess of fifty thousand dollars but not
in excess of one hundred thousand dollars, and five cents for each
one hundred dollars of gross receipts in excess of one hundred
thousand dollars.

This section shall become effective on November 1, 1970.
Payment for the license tax year which began May 1, 1970, may

238.16

be prorated accordingly at fifty percent. In subsequent years,
payment shall not be prorated unless the same is also allowed
under other sections of the license tax ordinance. If a person or
firm has already obtained a city license for the year beginning
May 1, 1970, for the business taxed herein, another license will
not be required until May 1, 1971. (7-6-70.)

Sec. 16A-37. Bootblacks.

For each chair or stand accommodating not more than one
person the bootblack license shall be two dollars and when a
bench is used the license shall be two dollars for each pair of
footrests, for one year or any part of a year. (4-7-69, § 16.)

Sec. 16A-38. Bottling works.

On each and every person, firm or corporation, doing a bottling
business in the city of soda water, pop, gingerale, sarsaparilla,
aerated water, fruit or vegetable juices whether made with plain
water or with aerated or carbonated water, when the output of
the plant is one hundred cases or less per day the license tax shall
be seventy-five dollars, and when the output of the plant is in
excess of one hundred cases per day, in addition to such sum of
seventy-five dollars, thirty-five dollars for each additional one
hundred cases of output or fraction thereof. The output of such
plant shall be considered the average daily output of the plant,
counting working days only, for the preceding calendar year. In
the case of new plants the output shall be estimated and any
underestimate shall be subject to correction at the end of the year.
(4-7-69, § 17.)

Sec. 16A-39. Brokers in stocks, bonds, bills and options or
futures.

Every person, firm or corporation conducting the business of
stock, bond, note or bill broker or engaged in the business of
receiving orders to buy or sell shares of managed funds, investment
securities, cotton, grain provisions or other commodities
shall be deemed to be a broker covered by this section
and shall pay a license tax of twenty-five dollars, and if the
gross amount of gross fees and commissions exceeds two
thousand dollars, the tax shall be fifty cents on each one hundred
dollars in addition thereto.

238.17

This section shall become effective on November 1, 1970.
Payment for the license tax year which began May 1, 1970, may
be prorated accordingly at fifty percent. In subsequent years,
payment shall not be prorated unless the same is also allowed
under other sections of the license tax ordinance. If a person or
firm has already obtained a city license for the year beginning
May 1, 1970, for the business taxed herein, another license will
not be required until May 1, 1971. (4-7-69, § 18; 7-6-70.)

Sec. 16A-40. Building and loan association.

Specific license tax upon purely mutual companies lending only
to stockholders, and confining its business solely to the city and
county in which organized and counties and cities immediately
contiguous thereto, shall be fifty dollars.

Specific license tax upon paid-up stock, or partially paid-up
stock, to value of twenty-five thousand dollars or less, shall be
seventy-five dollars; and a further sum of two dollars upon each
additional one thousand dollars or fractional part thereof, so paid
up.

The commissioner shall require statement under oath of capital
paid in. (4-7-69, § 19.)

Sec. 16A-41. Buyers of gold and silver.

Every buyer of gold and silver shall pay for the privilege of
doing business in the city a license tax of fifty dollars; provided,
that this license tax shall not apply to licensed jewelry merchants
purchasing old gold and silver at their place of business. (4-7-69, §
20.)

Sec. 16A-42. Carnival.

On every carnival the license tax shall be five hundred and fifty
dollars per day. A carnival shall mean an aggregation of shows,
amusements, concessions, eating places and riding devices, or
any of them operating together on one lot or street, or on
contiguous lots or streets, moving from place to place, whether
the same are owned and actually operated by separate persons,
firms, corporations or not. (4-7-69, § 21.)

Sec. 16A-43. City directory or telephone directory.

Any person, firm or corporation who shall engage in the

238.18

business of publishing or distributing city directories or
telephone directories having an office or representative, or
making contract for work or soliciting for work in the city shall
pay a license tax of fifty dollars. (4-7-69, § 22.)

Sec. 16A-44. Cleaning and pressing.

Each person, firm or corporation conducting a cleaning and
pressing establishment shall pay a license tax of twenty-five
dollars and where the gross receipts exceed two thousand dollars
the tax shall be twenty-five cents on each one hundred dollars in
addition thereto. (4-7-69, § 23.)

Sec. 16A-45. Cold storage plant—Generally.

Every person, firm or corporation engaged in the business of
operating a cold storage plant for some purpose other than
storage of his own goods shall pay a license tax of twenty-five
dollars and where the gross receipts exceed two thousand dollars
the tax shall be twenty-five cents on each one hundred dollars in
addition thereto. (4-7-69, § 24.)

Sec. 16A-46. Same—Rental of lockers.

Every person, firm or corporation engaged in the business of
rental of individual lockers for cold storage of goods shall pay a
license tax of twenty-five dollars and where the gross receipts
exceed two thousand dollars the tax shall be twenty-five cents on
each one hundred dollars in addition thereto.

The receipts for handling and preparing goods to be placed in
these lockers shall be included in the foregoing receipts, however,
this license shall not include the right to sell any products. If such
person buys and sells any products in connection with such
storage business, a separate merchant's license as hereinafter
provided shall be required. (4-7-69, § 25.)

Sec. 16A-47. Community television antenna system.

Every person, firm or corporation engaged in the business of
supplying and selling television coaxial cable service shall pay a
license tax of one-half of one percent of the gross receipts of such
person, based upon receipts from such business during the
preceding calendar year. In applying for such license a statement

238.19

of such receipts shall be submitted to the commissioner of
revenue. (4-7-69, § 83.)

Sec. 16A-48. Contractors and contracting.

(a) Every person, firm or corporation conducting or engaging
in any of the following contracting occupations, businesses,
or trades shall pay for the privilege an annual license tax of
twenty-five dollars and where the gross receipts exceed two
thousand dollars the tax shall be fifteen cents on each one
hundred dollars in addition thereto:

Air conditioning.
Brick contracting, stone and other masonry.
Building.
Cement.
Dredging, sand and gravel.
Electrical.
Floor scraping or finishing.
Foundations.
Paint, paper decorating.
Plastering.
Plumbing, heating, steamfitting, gasfitting.
Road, street, bridge, sidewalk, curb and gutter.
Sewer drilling and well digging.
Structural metal.
Tile, glass, flooring, floor covering.
Wrecking, moving, excavating.
Other contractors and contracting.

(b) Every person engaged in the business of erecting a
building or buildings for the purpose of selling or renting the
same and making no contract with a duly licensed contractor
for the erection of the building, whether or not such person
contracts with one or more duly licensed contractors for one or
more portions, but does not contract with any one person for
all of the work of erecting any one of the buildings, shall be
deemed to be a speculative builder and for the privilege of
transacting business in this city, shall pay a license tax equal
to twenty-five dollars and where the entire cost of erecting the
buildings, exclusive of the value of the land, exceeds two thousand
dollars the tax shall be fifteen cents on each one hundred

238.20

dollars in addition thereto. No person that is duly licensed as
a contractor under subsection (a) of this section and that is
also engaged in the business of speculative building for which
a license tax would be otherwise prescribed by this subsection,
shall be liable for a separate license, assessable under this subsection,
but every such person shall include in the basis for the
tax to be computed under subsection (a) all of the costs of
erecting the speculative buildings exclusive of the value of the
land, which costs shall be considered as part of the orders or
contracts accepted by the taxpayer in computing the taxpayer's
contractor's license tax.

(c) A contractor whose principal office is outside the city
and who accepts a contract or contracts to be performed in
the city, the completion of which contracts would extend over
a period of more than one license year, shall be treated in the
same manner as a beginner, and shall be required to file an
estimate of the amount of gross receipts he will receive from
such contract or contracts during each year in which he is
doing business in the city, which estimates shall be subject to
correction and adjustment at the end of each year by the commissioner
of revenue in the same manner as adjustments are
made for beginners licenses under section 16A-11 of this Code.

(d) Every contractor who proposes to do work in the city,
for which a permit must be obtained from the proper building
official of the city, shall, upon making application for such
permit, furnish that official and to the commissioner of revenue,
a list of all his subcontractors, and in the event any or
all of such subcontracts have not been awarded at that time,
he shall furnish such list in writing to said officials immediately
upon the awarding of such subcontracts, and shall not
allow the work under any subcontract to proceed until the
subcontractor shall have obtained the necessary city licenses
for the then current year. (4-7-69, § 26; 7-6-70; 5-3-71.)

Sec. 16A-49. Dance halls.

On every license to a person or firm to conduct a dance hall
in which dancing is to be allowed, where an admission fee is
charged or a charge is made for participating in such dancing,
the tax shall be fifty dollars. This license is not transferable.
(4-7-69, § 27.)

238.20a

Sec. 16A-50. Dealers in firearms, dirks and Bowie knives.

No person, firm or corporation shall sell firearms, dirks or
Bowie knives without having first procured a license therefor.

Every person, firm or corporation engaged in the business
of selling firearms, dirks or Bowie knives, or who shall hereafter
engage in such business, shall pay for the privilege of
transacting the business a specific license tax of five dollars,
and no such license shall be issued for any less period than one
year or shall there be any abatement in any instance of the tax
upon such license by reason of the fact that the person so
licensed shall have exercised such license calling for a period
of less than one year. Applicants for licenses to deal in firearms,
dirks and Bowie knives must have the annual written
consent of the city manager and chief of police. Dealers shall
report all sales to the chief of police monthly, giving names and
addresses of purchasers. (4-7-69, § 28.)

Sec. 16A-51. Dental laboratory.

On each person, firm or corporation engaged in operating a
dental laboratory the tax shall be twenty-five dollars, and
where the gross receipts exceed two thousand dollars the tax
shall be twenty cents on each one hundred dollars in addition
thereto. (4-7-69, § 29.)

238.21

Sec. 16A-52. Detective; detective agency.

Every person, firm or corporation engaged in the business of
being a detective, or of operating a detective agency or of
supplying watchmen shall pay a license tax of twenty-five dollars
plus ten dollars for each person employed as a detective or
watchman. (4-7-69, § 30.)

Sec. 16A-53. Electricity.

Every person, firm or corporation generating or selling or
offering for sale or delivering electricity for light or power or heat
or any other commercial uses shall pay a license tax of one-half of
one percent of the gross receipts of such person, firm or
corporation, based upon receipts from such business during the
preceding calendar year. In applying for such license, a
statement of such receipts shall be submitted to the commissioner
of revenue. (4-7-69, § 31.)

Sec. 16A-54. Exterminators.

Every person, firm or corporation engaged in the business of
exterminating insects or animal pests in this city shall pay a
license tax of twenty-five dollars and where the gross receipts
exceed two thousand dollars the tax shall be twenty-five cents on
each one hundred dollars in addition thereto. (4-7-69, § 32.)

Sec. 16A-55. Florists.

Every person or firm operating the business of a florist shall be
deemed a retail merchant and shall pay accordingly. (4-7-69, § 33;
7-6-70.)

Sec. 16A-56. Flour and meal manufacturer.

On every license to a manufacturer of flour or meal, the tax
shall be twenty-five dollars for each license. But when such
manufacturer deals in flour, meal or other grain products other
than his own manufacture, he shall be required to produce a
merchant's license graduated by the amount of such purchases.
(4-7-69, § 34.)

Sec. 16A-57. Fortunetellers.

Every person practicing the art of divination, fortunetelling,

238.22

palmistry, astrology or phrenology, who shall practice the same
in this city, shall pay a tax of seven thousand five hundred dollars
per year. This license is not prorated. (4-7-69, § 35.)

Sec. 16A-58. Furniture upholsterer or repairer.

On every person, firm or corporation engaged in the business of
upholstering or repairing furniture the license tax shall be
twenty-five dollars and where the gross receipts exceed two
thousand dollars the tax shall be thirty cents on each one hundred
dollars in addition thereto.

If the licensee operates as a retail merchant the gross receipts
under this section may be reported in the merchants license. (4-769,
§ 36.)

Sec. 16A-59. Garage storage.

Every person, firm or corporation who shall keep a garage for
storage of automobiles shall include the receipts for same and
report as a retail merchant.

Shops for repairing shall be required to pay a license tax as
provided in section 16A-91. (4-7-69, § 37.)

Sec. 16A-60. Gasoline and other petroleum products brought
from outside city for resale.

Any person, firm or corporation whose storage tanks are
located outside of the corporate limits of the city who transports
gasoline or other petroleum products of like nature on or through
the streets of this city for sale or delivery to wholesale or retail
merchants for resale in this city shall pay a license tax for the
privilege of doing such business in this city, the same to be
graduated by the amount of sales or delivered price made by him
or it of such commodities sold or delivered in this city during the
next preceding year, or, in the case of starting business during
the year, the estimated amount of sales which will be so made
during the balance of the license year, the amount to be paid to be
the same as that required of a retail merchant.

This section shall not apply to a person, firm, or corporation
who or which has paid or is assessable a business license under
some other section of this chapter. (4-7-69, § 38.)

238.22a

Sec. 16A-61. Hobby horses, merry-go-rounds, ferris wheels,
etc.

On every license to keep a hobby horse, merry-go-round, ferris
wheel or other like amusement, except as herein provided, the tax
shall be fifty dollars per week, and no license shall be issued
under this section for a shorter period than one week. But if any
such amusement is conducted solely for amusement purposes
without charge, an annual tax of one hundred fifty dollars shall
be imposed in lieu of such weekly tax; provided, that such hobby
horse, merry-go-round, ferris wheel or like amusement shall not
be accompanied with music or other audible sound which can be
heard a greater distance than three hundred feet from the
location of such hobby horse, merry-go-round, ferris wheel or
other like amusement. (4-7-69, § 39.)

Sec. 16A-62. Hotels and motels.

Any person who keeps a public inn or motel, or lodging house of
more than ten bedrooms where transient guests are lodged for
pay, shall be deemed for the purpose of this section to be engaged
in the business of keeping a hotel. For the purpose of this section a
transient guest is one who puts up for less than one week at such
hotel, but such a house is no less a hotel because some of its guests
put up for longer periods than one week. For the privilege of
operating such business the license tax shall be twenty-five
dollars and where the gross receipts exceed two thousand dollars,
the tax shall be thirty cents on each one hundred dollars in
addition thereto.

The payment of the license tax provided by this section shall
not exempt the person paying such tax from the payment of a
restaurant or merchants license tax as provided in this chapter if
a restaurant, dining room or cigar stand is operated in connection
with the hotel. (4-7-69, § 40.)

Sec. 16A-63. Ice cream or sherbet manufacturer for retail sale.

Every person, firm or corporation engaging in the manufacture
of ice cream or sherbet for resale in his own establishment shall
include the gross receipts for the same in his retail merchant's
license. (4-7-69, § 41.)

Sec. 16A-63.1. Investment managers or counselors.

Every person, firm or corporation conducting the business of

238.22b

investment advice or counselling or otherwise engaging in the
business of management of investment assets shall be deemed to
be an investment manager and shall pay a license tax of twenty-five
dollars, and if the gross amount of gross fees, commissions or
other compensation received for such management business
during the preceding calendar year, derived from sources in or
outside of Virginia, wherever located, exceeded two thousand
dollars, the tax shall be fifty cents on each one hundred dollars of
gross fees in excess of two thousand dollars. If the investment
management activities generating fees which are hereby taxed by
the city are also subjected to valid taxes imposed by other cities,
towns or counties, the latter taxes may be credited and offset
against the total amount owed the city; provided, that such credit
does not reduce the total tax paid to the city below a one thousand
dollar minimum.

When the license tax imposed by this section is paid by an
investment manager, no license tax shall be levied on any
regulated investment company which is rendered investment
advice and similar services by the investment manager, where
such regulated investment company is registered under the
Investment Company Act of 1940, as amended. (7-6-70.)

Sec. 16A-64. Itinerant and distressed merchandise vendors.

All persons bringing to and exhibiting for sale to consumers at
retail in the city in trucks, in temporary places or fixed places of
sale, goods or merchandise of any character as bankrupt,
consignee, trustee, railroad wreck, fire, slaughter stock, leftover,
exposition stock or stock of like character, and all itinerant
vendors doing business in the city shall pay for the privilege a
license tax of five hundred dollars per week, and no license shall
be issued under this section for a fraction of a week.

"Itinerant vendors," as used in this chapter shall be construed
to mean and include all persons, whether principal, agent or
salesman, who engage in temporary or transient business in the
city in one or more places, and who for the purpose of carrying on
such business do not have a lease on a building or lot, etc., for a
period of twelve months or longer. (4-7-69, § 42.)

Sec. 16A-65. Itinerant musicians.

Every itinerant musician performing in the streets of this city,

238.23

such as organ-grinders, bag-pipe blowers, etc., shall pay a
specific license tax of twenty-five dollars per day. (4-7-69, § 59.)

Sec. 16A-66. Junk dealers.

On every license to a junk dealer the tax shall be one hundred
dollars and on every person who shall engage in the business of
buying junk or other matter for a junk dealer or for sale to a junk
dealer, the tax shall be thirty dollars. Where such a dealer
engages in buying and selling of wool, hides or furs, he shall pay
a merchant's tax in addition. (4-7-69, § 44.)

Sec. 16A-67. Laboratory animal preparation.

On businesses for the purpose of preparing cats, dogs, frogs or
other animals for educational or scientific purposes the license
tax shall be fifteen dollars. (4-7-69, § 44.)

Sec. 16A-68. Launderettes.

On every person who operates a laundry in which the customer
pays rental for the use of washing machines at such place of
business a license tax of twenty-five dollars shall be assessed and
where the gross receipts exceed two thousand dollars the tax
shall be twenty-five cents on each one hundred dollars in addition
thereto. (4-7-69, § 48.)

Sec. 16A-69. Laundries—Generally.

(a) On every person, firm or corporation engaged in the
operation of a laundry other than by hand the license tax shall be
twenty-five dollars, and where the gross receipts exceed two
thousand dollars the tax shall be twenty-five cents on each one
hundred dollars in addition thereto.

(b) On every person, firm or corporation operating a hand
laundry the tax shall be twenty dollars. But nothing in this
section shall be construed to impose a license tax upon persons
who wash bed clothing, wearing apparel, etc., without laundry
machinery and who do not keep shops or other regular places of
business for laundry purposes. (4-7-69, § 45.)

Sec. 16A-70. Same—Nonresidents.

On every person other than a laundry, pressing, dyeing or dry
cleaning establishment located in the city, engaged in soliciting
general laundry, dyeing, pressing or dry cleaning

238.25

work, including towel or linen service, or the renting of towels
for compensation, where the person, firm or corporation does
the laundry, dyeing, pressing, or dry cleaning work thereon
outside of the city, or has it done outside of the city, the license
tax shall be two hundred fifty dollars per annum.

Provided, that if the business of such person shall consist
only of cleaning of rugs, carpets and similar articles, the license
tax shall be one hundred dollars per annum; and provided
further, that if the business of such person shall consist
only of furnishing diaper service, the license tax shall be one
hundred fifty dollars per annum. (4-7-69, § 46.)

Sec. 16A-71. Same — Supplying automobile covers, cleaning
cloths, uniforms and wearing apparel and
diapers.

(a) On every person engaged in the business of supplying
cloths for temporary protection of automobiles and cleaning
the same or any other wiper cloths the license tax shall be
twenty-five dollars and where the gross receipts exceed two
thousand dollars, the tax shall be twenty-five cents on each one
hundred dollars in addition thereto.

(b) On every person engaged in the business of supplying,
on a rental or other similar basis, uniforms, wearing apparel
or diapers, the license tax shall be twenty-five dollars and
where the gross receipts exceed two thousand dollars, the tax
shall be twenty-five cents on each one hundred dollars in addition
thereto. (4-7-69, § 47.)

Sec. 16A-72. Laundry machines.

For each coin operated washing machine and for each coin
operated drying machine there shall be levied on each such machine
a license tax of two dollars per year. There shall be
only one fee charged by the commissioner of revenue for the
issuance of the licenses for all of the washing and drying machines
installed in any one building. (4-7-69, § 49.)

Sec. 16A-73. Livestock brokers.

Every dealer who shall buy livestock for the purpose of
selling or shall sell livestock purchased by him shall pay a
specific license tax of one hundred dollars per annum. This

238.26

section shall not apply to dealers who pay a merchant's license
tax. (4-7-69, § 50.)

Sec. 16A-74. Loans.

On each person other than a pawnbroker, making loans secured
by orders on or assignments of the time or wages of any
employee, or making loans secured by chattel mortgages or
liens on personal property or household furniture or licensed
to do business under the provisions of the State Uniform Small
Loan Act the license tax shall be twenty-five dollars and where
the gross receipts exceed two thousand dollars the tax shall be
sixty cents on each one hundred dollars in addition thereto.
(4-7-69, § 51.)

Sec. 16A-75. Machine shops.

On every person who shall engage in the business of operating
a machine shop the tax shall be twenty-five dollars and
where the gross receipts exceed two thousand dollars the tax
shall be twenty-five cents on each one hundred dollars in addition
thereto. (4-7-69, § 52.)

Sec. 16A-76. Manufacturers; processors.

If the principal business engaged in is manufacturing and
machine work is incidental, the gross receipts may be reported
and included in the manufacturer's tax.

Every person conducting or engaging in any one or more
manufacturing, or processing occupations, within the city for
which no specific license is provided under any other section
of this chapter, including, but not by this particular enumeration
limiting the above general description, the following
businesses or trades, shall pay for the privilege an annual license
tax of one hundred dollars plus three cents for each one
hundred dollars of gross receipts, as hereinafter defined, not
in excess of five million dollars and one cent for each one hundred
dollars of such gross receipts in excess of five million dollars
from the business during the preceding calendar year:

Asphalt, or asphalt products, bricks, marble goods, tombstones.

Awnings, sails or tents.

Barrels, crates, boxes, hogsheads, veneers, veneer and
wood products.

238.27

Beds, bed springs, cots, mattresses, any or all.

Breads, cakes, pies and other bakery products.

Burlap, and cotton bags and barrel covers.

Canneries.

Caskets, coffins and burial vaults.

Cement and cement products.

Chemical or chemical products.

Cigarettes or tobacco products.

Clothing, hose, cotton, wool, silk, textile and textile products.

Coffee roasting or tea blending.

Confections.

Cork products and insulating materials.

Fertilizers or guano.

Flavoring extracts and syrups.

food for livestock.

Furniture, novelties, and wood products.

Gypsum and gypsum products.

Ice.

Ice cream.

Manufacturing, processing and assembling steel, iron and
metal products, any or all.

Motor vehicles or parts thereof.

Paints.

Pasteurization and bottling of milk, cream, milk products.

Planing and rolling mills.

Processing peanuts and peanut products.

Processing soy beans.

Sashes, frames, blinds or wood products, saw mills.

Other manufacturers and processors.

Nothing contained herein shall be construed to be a levy of tax
upon that portion of a manufacturer's goods, wares and merchandise
manufactured and sold at wholesale at the place of
manufacture. (4-7-69, § 53; 7-6-70.)

Sec. 16A-77. Merchants—Retail.

Every person engaged in the business of a retail merchant shall
for each separate place of business conducted in the city pay a
license tax on all sales made during the preceding calendar year
as follows:

If the amount of sale shall not exceed two thousand dollars the
tax shall be twenty-five dollars.

238.28

On all sales over two thousand dollars the tax shall be thirty
cents on each one hundred dollars in excess of two thousand
dollars.

Where any person engaged in the business of a retail merchant
makes charges for services rendered in connection with such
business, including repair work, the gross amount received for
such services shall be included in the sales on which the
merchant's license tax is calculated, unless a separate license tax
is paid to the city in connection with the furnishing of such
services.

Every person applying for an initial retail merchant's license
from this city shall furnish proof to the commissioner of revenue
that the business for which such license is required is not of a
seasonal or temporary nature. Such proof shall consist of a duly
executed lease for a term of at least twelve months for the
property site at which the business is to be located, or if such
lease is not for twelve months such other evidence as may be
required by the commissioner of revenue. The commissioner of
revenue is hereby authorized and empowered to require the
production before him of such records, books, accounts or legal
papers by the person applying for an initial license as he shall
deem proper in order to determine whether the business will be
of a permanent nature. (4-7-69, § 54.)

Sec. 16A-78. Same—Placing vending machines.

Every person engaged in the business of selling goods, wares
and merchandise through the use of coin-operated vending
machines shall be classified as a retail merchant and shall pay an
annual license tax for the privilege of doing business in this city
in the same amount provided for other retail merchants in section
16A-76; provided, that if any such person has more than one
definite place in this city at which goods, wares or merchandise
are stored, kept or assembled, for supplying such vending
machines the annual license tax provided shall be imposed for
each such definite place in excess of one.

The use of a cigarette vending machine on premises which are
not already covered by a tobacco retailer's license shall require
the owner of such cigarette vending machine to take out a tobacco
retailer's license for that location.

The taxes imposed by this section shall be in lieu of any license
tax on the individual vending machines and shall also be in lieu of

238.29

the license tax required under the provisions of sections 16A-1
to 16A-22.

Every person liable to pay the tax imposed by this section, shall
make an annual report to the commissioner of revenue of the total
gross sales, at retail selling prices, made in the city through such
vending machines on forms supplied by the commissioner of
revenue, such forms to be similar to those prescribed for such
merchants by the state department of taxation.

Every vending machine shall be plainly marked by the owner
thereof with the name and address of such owner.

The term "vending machines", as used in this section, includes
only such machines as vend goods, wares and merchandise and
give to the customer on every purchase his money's worth in
goods, wares or merchandise. The term does not include any
machine the operation of which is prohibited by law, nor any
machine which has any gambling or amusement features
whatsoever. (4-7-69, § 55.)

Sec. 16A-79. Same—Wholesale.

Every person engaged in the business of a wholesale merchant
shall for each separate place of business conducted in the city pay
a license tax on all purchases made during the preceding
calendar year as follows:

If the amount of purchases shall not exceed ten thousand
dollars the tax shall be fifty dollars.

On all purchases over ten thousand dollars and less than fifty
thousand dollars the tax shall be twenty-five cents on each one
hundred dollars in excess of ten thousand dollars.

On all purchases in excess of fifty thousand dollars the tax shall
be sixteen cents on each one hundred dollars. (4-7-69, § 56.)

Sec. 16A-80. Miscellaneous businesses.

Every person engaged in any of the miscellaneous businesses
set forth in this section and other similar services not otherwise
licensed under this chapter shall pay an annual license tax of
twenty-five dollars on the first two thousand dollars of gross
receipts and in addition thereto thirty cents per one hundred
dollars on all gross receipts in excess of two thousand dollars.

The miscellaneous businesses referred to in this section include
the following:

Nursing homes, when operated for private gain, provided that

238.30

this section shall apply only tho those homes which are licensed
by the state to keep ten patients or more on a regular basis.

Computer service bureaus which lease time and service to others
on bureau owned computers or related office machines.

Office equipment rental.

Rental of tangible personal property (excluding vehicles taxed
pursuant to section 16A-102).

Household equipment rental (equipment leased with an
apartment or house shall be exempt from this tax).

Making or selling of tombstones, monuments, etc.

Furnishing music by radio, by telephone line or by other
similar means to offices, restaurants, plants and other
commercial establishments.

Telephone answering services which regularly handle calls for
four or more separate businesses.

Where a person is engaged in two or more businesses at a single
location, one of which is a business set forth in this section, and all
of the businesses at such single location are taxed at the same
rate on the gross receipts thereof, the gross receipts of such
businesses may be consolidated, computed and reported as one
item, and only one license tax based on such consolidated amount
shall be paid.

Sec. 16A-81. Motor freight terminals.

Every person maintaining or operating in the city any freight
terminal for the purpose of receiving or discharging freight
carried or to be carried by any motor vehicle freight carrier shall
pay a specific license tax of two hundred and fifty dollars. (4-7-69, § 58.)

Sec. 16A-82. Outside agents.

Any person residing or having his principal office within the
state who is not a licensed merchant in the city who shall sell or

238.30a

offer to sell, either direct or by sample card or representation, or
who shall solicit or take orders for the sale of any goods, wares or
merchandise to any purchaser within the city, except to a
licensed merchant shall pay for the privilege a license tax on
gross sales so made during the preceding calendar year as
follows:

If the amount of such gross sales shall not exceed two thousand
dollars the tax shall be twenty-five dollars.

On all such gross sales over two thousand dollars the tax shall
be thirty cents on each one hundred dollars in excess of two
thousand dollars. (4-7-69, § 60.)

Sec. 16A-83. Pawnbrokers.

On every license to a pawnbroker the specific license tax shall
be five hundred dollars for one year or fractional part thereof.
This license is not transferable. (4-7-69, § 61.)

Sec. 16A-84. Peddlers—Generally.

Any person who shall carry from place to place, any goods,
wares or merchandise, and offer to sell or barter the same, or
actually sell or barter the same, shall be deemed a peddler, and
any person licensed as a peddler may sell, or he may exchange the
same for other articles.

A peddler's license shall not be transferable, and any person so
licensed shall endorse his name on the license, and such license
shall confer authority to sell within the city.

Any peddler who shall peddle for sale or sell or barter without a
license shall be guilty of a misdemeanor and on conviction thereof
shall be fined not less than twenty-five dollars, and not more than
one hundred dollars for each offense; and

238.31

any person selling or offering to sell as a peddler shall exhibit his
license on demand of any citizen of this city; and upon his failure
or refusal to do so he shall be subject to the penalties for peddling
without a license.

All persons who do not keep a regular place of business
(whether it be a house or a vacant lot, or elsewhere), open at all
times in regular business hours and at the same place, who shall
offer for sale goods, wares and merchandise, shall be deemed
peddlers under this section. All persons who keep a regular place
of business, open at all times in regular hours and at the same
place, who shall elsewhere than at such place of business,
personally, or through their agent, offer for sale or sell, and at the
time of such offering for sale, deliver goods, wares and
merchandise, shall also be deemed peddlers as above, but this
section shall not apply to those who sell or offer for sale in person
or by their employees, ice, wood, meats, milk, butter, eggs,
poultry, fish, oysters, game, vegetables, fruit or other family
supplies of a perishable nature grown or produced by them and
not purchased by them for sale.

For the privilege of peddling or bartering in the city, there shall
be paid one hundred dollars for each person so engaged or
employed in the city, when he travels on foot, and when he
peddles otherwise than on foot, the tax shall be two hundred
dollars, except, that tax on peddlers of ice, wood, meat, milk,
butter, eggs, poultry, fish, oysters, game, vegetables, fruit or
other family supplies of a perishable nature not grown or
produced by them, shall be fifty dollars for each vehicle used in
such peddling in the city.

Every vehicle used in peddling as aforesaid shall have
conspicuously displayed thereon the name of the peddler using
the same, together with the street and number, city and state of
his residence.

Nothing in this section shall be construed to require of any
farmer a peddler's license for the privilege of selling or peddling
farm products, wood, or charcoal grown or produced by him.

Every license issued under this section shall expire on the
thirtieth day of April of each year. No license issued under this
section shall be prorated. (4-7-69, § 62.)

238.32

Sec. 16A-85. Same—Producer's certificate.

(1) No city license shall be required of peddlers of ice, wood,
meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables,
fruit or other family supplies of a perishable nature grown or
produced by them and not purchased by them for sale.

(2) But every such peddler of family supplies of a perishable
nature grown or produced by him and not purchased by him for
sale shall on or before January first of each year file with the
commissioner of revenue of this city a certificate in duplicate
under oath in which shall be given the name and post office
address of the applicant, the location of the land on which the
family supplies of a perishable nature are produced, or are to be
produced whether the applicant is the owner thereof, or renter,
and in the latter case, the name of the landlord or owner and the
time from which and to which the lease is to run.

(3) Upon receipt of such certificate and such other evidence
under oath as may be sufficient to establish the fact that the
applicant is entitled to the certificate, the commissioner of
revenue shall endorse on one copy of such certificate the fact and
date of its filing, and shall deliver such copy to the applicant, and
such applicant shall thereafter at all times while he is engaged in
peddling within this city, have such copy in his possession and
upon request by an officer of the city charged with enforcing of
this chapter, exhibit such certificate. The commissioner of
revenue may administer the oaths required by this subsection.

(4) Any officer charged with the enforcement of this chapter
may at any time question any peddler claiming exemption
from city license taxation and may require of such peddler an
affidavit in support of any claim made by such peddler that the
produce then in or on his vehicle was grown or produced by
him.

(5) The word "peddler" or "peddlers," as used in this subsection
shall be construed as including their bona fide employees.

(6) Any peddler failing to exhibit such certificate in violation of
this subsection, or making any false statement in the certificate
or affidavit aforesaid, or by permitting the certificate obtained by
him to be used in the sale of any family supplies of a perishable
nature not grown or produced by him, shall upon conviction, be

238.32a

fined not less than five dollars nor more than fifty dollars for
each offense, and upon failure to pay the said fine shall be
confined in the city jail for not less than ten days nor more than
thirty days.

(7) No city license shall be required of persons offering for sale
in the officially established city market created pursuant to
section 21-15; provided, that such person first obtains from the
department of parks and recreation a producer's certificate,
pursuant to the provisions of this section for sales at the city
market and at no other place. Such certificate may include farm
produce, food stuffs, art work or handicrafts grown or produced
by the seller, members of his family or farm laborers employed
by him upon property owned or leased by the seller and not
purchased by the seller for resale. Such certificates shall be used
by the producers themselves and shall in no case be transferable
to any third parties. The commissioner of the revenue is
authorized to delegate to the department of parks and recreation
the authority to issue such certificates only for use at the city
market. (4-7-69, § 62b; 8-6-73.)

238.33

Sec. 16A-85.1. Same—Peddling to dealers or retailers.

There is hereby imposed an annual city license tax on every
person, firm or corporation (other than a distributor or vendor of
motor vehicle fuels and petroleum products, tobacco or seafood, a
farmer, a farmer's cooperative association, a producer, a
manufacturer taxable on capital by the state or a peddler who has
a definite place of business in some other Virginia city, town or
county that imposes a peddler's license on such business
pursuant to state law), who or which peddles goods, wares and
merchandise by selling and delivering the same at the same time
to licensed dealers or retailers at other than a definite place of
business operated by the seller.

The annual city license tax hereby imposed, as aforesaid, on
every such person, firm or corporation, peddling, as aforesaid, is
in the sum of one hundred dollars, for each vehicle used in such
business, and such license, shall not be issued quarterly, nor
shall it be transferable, nor shall the tax be subject to proration;
provided, that this section shall not apply to wholesale merchants
regularly licensed by the city and who shall at the same time sell
and deliver merchandise to retail merchants.

Every vehicle used by any license hereunder shall have
conspicuously displayed thereon the name of the person, firm or
corporation using the same, with the post office address of the
licensee, and the license hereby required shall be conspicuously
displayed on each vehicle where used in such business.

Every person, firm or corporation claiming to be a distributor
or vendor of motor vehicle fuels and petroleum products, a
farmer, a dealer in forest products or tobacco, or seafood, a
producer, or a manufacturer taxable on capital by the state, and
selling and delivering at the same time, or offering to sell and
deliver at the same time, to licensed dealers or retailers, such
goods, wares or merchandise, shall upon request of any police,
tax or revenue officer furnish evidence of his or its claim other
than his or its mere statement, that he or it is exempt from the
provisions of this subsection, and failure to furnish such evidence
shall be sufficient ground for charging the person operating the
vehicle with the violation of this subsection, and in any
prosecution for a violation of this subsection, the claim aforesaid
must be corroborated by satisfactory evidence. The exemption
hereby accorded a distributor or vendor of motor vehicle fuels and
petroleum products and a dealer in forest products or tobacco is

238.34

restricted to such peddling of motor vehicle fuels, petroleum
products, forest products and tobacco; and in the case of a
farmer, a producer or a manufacturer taxable on capital by this
state, the exemption is restricted to such peddling of goods, wares
and merchandise actually manufactured, produced or grown by
the seller.

A peddler, within the meaning of this section, is any person,
firm or corporation, with or which, at other than a definite place
of business operated by the seller, shall sell or offer to sell goods,
wares or merchandise to licensed dealers or retailers, and at the
same time of such sale or exposure for sale, shall deliver or offer
to deliver the goods, wares or merchandise to the buyer, and any
delivery made on the day of sale shall be construed as equivalent
to delivery at the time of sale.

Every person, firm or corporation claiming exemption from the
provision of this section on the ground that he or it is delivering
goods, wares, or merchandise previously sold to the customer,
shall; upon request of any police, tax or revenue officer,
furnish evidence of his or its claim other than his or its mere
statement, which evidence may be an invoice, and the amount
and price thereof, and failure to furnish such evidence shall
be sufficient ground for charging the person operating the vehicle
with a violation of this section; and in any prosecution for a
violation of this section, the claim aforesaid must be corroborated
by satisfactory evidence.

Every person, firm or corporation violating any provision of this
section shall be guilty of a misdemeanor and, upon conviction,
shall be fined not less than twenty-five dollars nor more than one
hundred dollars for each offense, and each day's violation of any
provision of this section shall be deemed a separate offense.

Sec. 16A-85.2. Personal and commercial service businesses.

Every person engaged in any of the personal service businesses
as set forth in this section and other similar services not
otherwise licensed under this chapter shall pay an annual license
tax of twenty-five dollars on the first two thousand dollars of

238.35

gross receipts and in addition thereto thirty cents on each one
hundred dollars on all gross receipts in excess of two thousand
dollars.

The personal service businesses as referred to in the first
paragraph of this section are as follows:

Mailing service.

Parcel delivering service.

Service of moving goods and chattels for others from one
destination to another, inside or outside of the city, by packing,
crating, shipping, mailing or by some other manner.

A caterer whose gross receipts are not taxed as part of a
licensed restaurant business.

Leasing films to others for compensation.

Sign painting.

Travel agency (the tax for such agency shall be calculated on
gross commission).

Private schools attended by ten or more children or students
(other than religious or nonprofit).

Kindergarten attended by ten or more children or students
(other than religious or nonprofit).

Day nursery attended by ten or more children or students
(other than religious or nonprofit).

Preparation of technical manuals, for sale or by contract.

Operating a kennel or small animal hospital when such
establishment will regularly contain ten or more animals or fowl
or some combination thereof.

Furnishing house cleaning or janitorial service—residential,
commercial or industrial; provided, that this tax shall not apply
to an employee of a person, firm or corporation which is not in the
house cleaning or janitorial business.

Furnishing messenger service, except telephone or telegraph
messenger service.

Tree surgeons, the pruning of trees and shrubbery, and other
related services not exempt from local taxation pursuant to state
law.

Where a person is engaged in two or more businesses at a single
location, one of which is a business set forth in this section, and
all of the businesses at such single location are taxed at the same
rate on the gross receipts thereof, the gross receipts of such
businesses may be consolidated, computed, and reported as one
item, and only one license tax based on such consolidated amount
shall be paid.

238.36

This section shall become effective on November 1, 1970. Payment
for the license tax year which began May 1, 1970, may
be prorated accordingly at fifty percent. In subsequent years,
payment shall not be prorated unless the same is also allowed
under other sections of the license tax ordinance. If a person or
firm has already obtained a city license for the year beginning
May 1, 1970, for the business taxed herein, another license will
not be required until May 1, 1971. (7-6-70.)

Sec. 16A-86. Photographers.

(a) Resident photographers. Every person or firm engaged in
the business of photography, when the business is conducted at a
fixed location shall pay a license tax of twenty-five dollars, and
where the gross receipts exceed two thousand dollars the tax
shall be thirty cents on each one hundred dollars in addition
thereto.

(b) Transient or traveling photographers. Any transient or
traveling photographer pursuing the art of photography for
business purposes shall pay a license tax of five dollars per week;
provided, that such a license shall not be required of persons
taking orders for photographs licensed by this city and having a
fixed and permanent place of business in this city. The tax
imposed by this subsection shall be deemed to be a tax upon the
distinctive business of the photographer, not upon the soliciting
of orders or the processing of film.

If a transient or traveling photographer, in lieu of the weekly
tax hereby imposed, wishes to purchase an annual license under
the rates and terms established by subsection (a), he may do so.
(4-7-69, § 63; 7-6-70.)

Sec. 16A-87. Plumbers.

Every person engaged in operating as a plumber shall pay a
license tax of twenty-five dollars, and where the gross receipts
exceed two thousand dollars the tax shall be fifteen cents on each
one hundred dollars in addition thereto. All gross receipts for
plumbing contracting shall be reported and taxed under this
section, and a separate contractor's license shall not be required.
(4-7-69, § 64.)

238.36a

Sec. 16A-88. Potato chip manufacturers.

Every person engaged in the manufacture of potato chips shall
pay a license tax of twenty-five dollars and where the gross
receipts exceed two thousand dollars the tax shall be twenty-five
cents on each one hundred dollars in addition thereto, unless such
person is exempt from such tax pursuant to state law. (4-7-69, §
65.)

Sec. 16A-89. Printers.

On every person engaged in the business of operating a printing
establishment, including mimeographing, multigraphing and
blueprinting, the tax shall be twenty-five dollars and where the
gross receipts exceed two thousand dollars the tax shall be
twenty-two cents on each one hundred dollars in addition thereto.
(4-7-69, § 66.)

Sec. 16A-90. Professional occupations.

Every person conducting or engaging in any of the following
professional occupations in this city shall pay for the privilege an
annual license tax of twenty-five dollars and where the gross
receipts, fees or commissions during the preceding calendar year
exceeded two thousand five hundred dollars the license tax shall
be seventy-five cents on each one hundred dollars in addition
thereto.

Real estate salesmen shall be considered members of the respective
real estate firms. The gross receipts, fees or commissions
of any firm may for the purpose of this section be divided
among the members or associates of said firm or corporation
to secure a license hereunder.

The commissioner of revenue shall not issue a license to any
person until such person shall produce a license issued by the
Virginia Real Estate Commission showing that such person, firm
or salesman has duly qualified to do business in the state.

It shall be the duty of such person who obtains a license to act
as a real estate agent to report in writing to the commissioner of
revenue, the name of each person advertised, employed or in any
way connected with such person as a salesman.

A single license may be issued for two or more of the following
occupations:

Public accountant.

238.36b

Advertising agent or firm.

Architect.

Assayer.

Attorney-at-law.

Auditing company or firm.

Bondsman.

Bookkeeper, public.

Chemist.

Chiropractor.

Chiropodist.

Claim adjuster.

Collection agent or agency.

Common crier.

Commission merchant, including a tobacco warehouse, but
not a dealer in or buyer of leaf tobacco.

Consultant.

Dentist.

Doctor of medicine.

Engraver.

Homeopathist.

Land agent, rental agent.

Landscape architect.

Lumber measurer.

Manufacturer's agent.

Mercantile agent or agency.

Merchandise broker.

Metallurgist.

Money lender, loan or mortgage company, other than banks
and building and loan associations.

Naturopathist.

Neurologist.

Oculist.

Operator of analytical laboratory or engineering laboratory.

Optometrist or optician.

Orthodontist.

Osteopath.

Patent attorney or patent agency.

Physician.

Physiotherapist.

Psychologist.

Professional engineer.

Public relations counselor.

238.36c

Piano tuner.

Public stenographer.

Furnisher of publicity service booking agent, concert manager.

Real estate appraiser or evaluator for others for compensation.

Real estate broker and salesman.

Recorder of proceedings in any court, commission or other
organization.

Research lab.

Surveyor.

Taxidermist.

Sales agent or agency.

Veterinarian.

Other professional occupations. (4-7-69, § 67; 7-6-70.)

Sec. 16A-91. Redemption stores of premium stamp suppliers.

Every person operating within the city a store, warehouse or
other establishment from which any goods, merchandise and
commodities may be redeemed or claimed upon the production or
delivery of trading stamps shall be classified as a retail merchant
and shall pay a tax at the same rate or rates as a retail merchant
upon the value of all such goods, merchandise and commodities so
redeemed and claimed during the next preceding license tax year.

For the first year of payment of any such tax the person
applying for the license shall make an estimate of the goods,
merchandise and commodities expected to be so redeemed or
claimed through such store, warehouse or other establishment
and shall make an advance payment of tax upon such estimate.
Within thirty days after the end of the first year such person shall
furnish the commissioner of revenue a complete report of the
value of such goods, merchandise and commodities so redeemed
or claimed during such taxable year and the commissioner of
revenue shall thereupon make proper adjustment to the exact
amount of tax due.

As used herein the word "value" means the average value, if
sold at retail, of such goods, merchandise and commodities so
redeemed or claimed. (4-7-69, § 68.)

Sec. 16A-92. Repairs.

Each person conducting the business of repairing automobiles,

238.36d

bicycles, motorcycles, refrigerators, radios, washing machines or
any other equipment or appliances, shall pay a license tax based
on the gross receipts of such persons the amount of such tax to be
the same as a retail merchant would pay if sales equal the gross
receipts of such repairman. However, if a retail merchant's
license is already required the gross receipts from this occupation
may be included in the retail merchant's license. (4-7-69, § 69.)

Sec. 16A-93. Restaurants.

Any person who shall cook, or otherwise furnish for compensation,
diet or refreshments of any kind, for casual visitors
at his home or place of business, for consumption therein
or thereat, or any person who shall sell soft drinks from a soda

238.37

fountain shall be deemed to keep a restaurant. On every license
to keep a restaurant, the tax shall be calculated on the same
basis as in the case of a retail merchant as provided in section
16A-76.

Where any person qualifies as a keeper of a restaurant under
this section and as a retail merchant under section 16A76,
in the same place of business, the total sales shall be computed
for the purpose of arriving at the tax.

Every restaurant keeper shall keep accurate daily records
of all sales, which records shall at all times be open to the
inspection of the commissioner of revenue or the license inspector.
(4-7-69, § 70.)

Sec. 16A-94. Schools.

(a) On schools for the purpose of training bookkeepers,
accountants, stenographers, typists, etc., the license tax shall
be twenty-five dollars plus forty cents on each one hundred
dollars of the gross receipts over two thousand dollars.

(b) On schools for the purpose of training beauticians,
manicurists, etc., the license tax shall be twenty-five dollars
plus forty cents on each one hundred dollars of the gross receipts
over two thousand dollars.

(c) On schools for the purpose of teaching dancing the
license tax shall be twenty-five dollars plus forty cents on
each one hundred dollars of the gross receipts over two thousand
dollars; provided, that this tax shall not be levied on any
school teaching dancing to persons under the age of nineteen
years when the greater percentage of gross receipts are derived
from teaching such children. (4-7-69, § 71.)

Sec. 16A-95. Shoemakers and repairs.

On every person conducting a shop for the repair or manufacturing
of shoes, boots or similar articles, the license tax
shall be twenty-five dollars and where the gross receipts exceed
two thousand dollars the tax shall be thirty cents on each
one hundred dollars in addition thereto. (4-7-69, § 72.)

Sec. 16A-96. Shooting galleries.

On every person operating a shooting gallery, the license
tax shall be one hundred dollars per month. This license tax
is not prorated. (4-7-69, § 73.)

238.38

Sec. 16A-97. Shows, circuses, etc.

On a circus, menagerie, tent show or other such like exhibition
or performance, within the city, whether combined or
separate, the license tax shall be one hundred and fifty dollars
for the first performance or exhibition, and one hundred
dollars for each additional performance or exhibition.

On a side show attached to or exhibiting with any circus,
menagerie, tent show or other such like exhibition or performance
within the city, the license tax shall be twenty-five dollars
for each performance or exhibition.

No license shall be issued to any circus, menagerie, tent
show or other such like exhibition or performance unless and
until the price of admissions and of seats shall have been
previously generally published.

If a show or other performance is conducted in connection
with and as an inducement for the sale of merchandise there
shall be charged a license tax of twenty-five dollars per day
whether an admission is charged or not. (4-7-69, § 74.)

Sec. 16A-98. Skating rinks.

On every person operating a skating rink the license tax
shall be twenty-five dollars and where the gross receipts, exclusive
of excise and admission taxes, exceed two thousand
dollars the tax shall be forty cents on each one hundred dollars
in addition thereto. (4-7-69, § 75.)

Sec. 16A-99. Storing and impounding.

On every license to a person to keep, for compensation, any
house, yard or lot for storage, or other impounding, the tax
shall be twenty-five dollars, and where the gross receipts exceed
two thousand dollars the tax shall be fifty cents on each
one hundred dollars in addition thereto.

If the gross receipts on the operation under this section
are included in a merchant's license, issued to a bona fide
merchant, then, this section shall not apply. (4-7-69, § 76.)

Sec. 16A-100. Street vendors or merchants.

On every person, whether manufacturer or not, selling upon
the street, or other public places, inflated balloons, plastic
figures, toys, jewelry and other small articles, the license tax

238.39

shall be twenty-five dollars per day. The city manager shall, if he
deems it necessary, designate the place of sale, or refuse the
license. (4-7-69, § 77.)

Sec. 16A-101. Tailors and cutters.

Each person conducting the business of tailoring or selling
suits or dresses by sample shall be deemed a merchant and
subject to section 16A-77. (4-7-69, § 78.)

Sec. 16A-102. Taxicabs and u-drive-it vehicles.

Every person engaged in the business of operating taxicabs or
leasing u-drive-it motor vehicles in this city shall pay a license
tax of ten cents on each one hundred dollars of gross receipts for
the preceding calendar year. This tax shall be in addition to the
for hire tag as required by article V of chapter 11.1 of this Code.
(4-7-69, § 79.)

Sec. 16A-103. Telegraph companies.

On telegraph companies or agents, each for business done
between this and other points within the state, and not including
any business done to or from points without the state, and not
including business in which messages although to or from points
within this state, pass through territory without the state, and not
including any business done for the government of the United
States, its officers, or agents, a license tax of one hundred dollars
shall be paid. Provided, that any company taxed under this
section whose receipts do not exceed three thousand dollars per
annum, the tax shall be fifty dollars. (4-7-69, § 80.)

Sec. 16A-104. Repealed by Ordinance adopted July 6, 1970.

Sec. 16A-105. Telephone companies.

On each telephone company the license tax shall be one-half of
one per cent on the gross receipts of such company. The gross
receipts on which percentage is charged shall include all phone
service known as mutual, all revenue derived from long distance
service, and all money derived from the use of the switchboard by
local lines, expressly excepting business done between this city
and points without the state, and messages sent to or received by

238.40

the government of the United States or this state or their agents
or officers.

This license tax shall be assessable and payable in like manner
as that of the state. (4-7-69, § 82.)

Sec. 16A-106. Theatricals.

On every theatrical performance or any performance similar
thereto, panorama or any public performance or exhibition of any
kind there shall be paid five dollars for each performance or
twenty-five dollars per week of a continuous performance, if the
public performance or exhibition is given in a permanent building,
and twenty-five dollars for each day and fifty dollars
for each week of a continuous performance if the public performance
or exhibition is given out-of-doors or in a tent or
other temporary structure; provided, that this section shall
not be construed to apply to performances or exhibitions for
charitable, educational or benevolent purposes, and with the
further exception of road or tab shows held in conjunction
with the usual cinema attraction, where the price of admission
for the entire performance does not exceed fifty cents.
But on every such performance or exhibition, attendance upon
which is solicited by a barker or by public crying in the
streets of the city, or in such a manner as to be heard on the
streets of the city, there shall be paid twenty-five dollars per day.
(4-7-69, § 84.)

Sec. 16A-107. Tobacco, snuff, etc., retailers.

No person not a producer shall be allowed to sell by retail
tobacco, snuff, cigars or cigarettes, without having obtained a
specific license to do so.

238.41

The sum to be paid by retailers of tobacco, snuff, cigars or
cigarettes shall be for the privilege a specific tax of five dollars,
which shall be assessed and collected as other assessments
upon license, but which shall not be in lieu of merchant's
license on sales.

This section shall be construed to require of any person
taking out this special license tax to sell tobacco, snuff, cigars
or cigarettes a merchant's license in addition thereto based
on amount of sales. (4-7-69, § 85.)

Sec. 16A-108. Tourist homes.

Every person operating a tourist home or renting rooms to
transient guests on a daily basis shall pay for the privilege
of doing such business in the city an annual license tax of
five dollars, and two dollars additional for each room so used
in excess of one. (4-7-69, § 86.)

Sec. 16A-109. Trailer camps.

Every person operating commercially a trailer park or
trailer parking area within the city shall pay an annual license
tax at the rate of five dollars for each parking space so provided
up to five spaces and at the rate of one dolllar for each
parking space so provided in excess of five spaces. (4-7-69, §
87.)

Sec. 16A-110. Undertakers, embalmers and funeral directors.

Every person who is engaged in business as an undertaker,
embalmer or funeral director shall pay a license tax of one
hundred and twenty-five dollars, and in addition thereto, if the
gross receipts of such person for the preceding calendar year,
exceeded ten thousand dollars an additional sum of thirty
cents for each one hundred dollars of excess of such receipts
over ten thousand dollars. (4-7-69, § 88.)

Sec. 16A-111. Vehicles using loudspeakers, etc., for advertising.

For each vehicle used on the streets of the city for advertising
by means of loudspeakers, radio or other mechanical
equipment, there shall be an annual fee of one hundred dollars
which license fee shall not be prorated. The payment of

238.42

this license fee shall not convey the privilege to the licensee
of producing sound of such volume as to constitute a public
nuisance, and the operation of such equipment shall at all
times be subject to the direction of the chief of police. Permits
shall be secured from the chief of police before exercising any
privileges granted under this license. This license is nontransferable.
(4-7-69, § 2.)

Sec. 16A-112. Vending machines.

(a) Any person having in the city any slot machine of any
description into which coins are inserted for the purpose of
disposing of any article of merchandise or for the purpose of
operating any device that operates on the coin-in-the-slot principle,
used for gain shall pay for every such slot machine or
device the following:

On each such slot machine or device operated by the insertion of one cent	$ 2.50
On each such slot machine or device used only for the vending of merchandise of five cents or more	5.00
On each such slot machine or device furnishing music, amusement or photographs or rides	15.00
On each automatic baggage or parcel machine used for the storage of baggage or parcels, for each receptacle	.25

Provided, that this section shall not be construed to permit
the keeping, maintaining, exhibiting or operating of any slot
machine or device in which the element of chance is employed,
or which gives out slugs or checks or devices which
may be used to operate the machine again, or gives any prize
or any article other than the article of merchandise or music
in payment of which the coin was originally deposited.

Any person having or maintaining any such slot machine
the licensing of which is prohibited by this section shall be
fined not less than five dollars nor more than one hundred dollars
for each day such machine was used, and such machine
shall be confiscated and destroyed.

Each license issued shall refer to the manufacturer's number
of the machine, or if the machine has no such number the
license must be posted in a conspicuous place on the machine.

(b) In addition to the license tax hereinabove imposed in

238.43

respect to each machine, every person selling, leasing, renting
or otherwise furnishing a slot machine or machines to others
furnishing music or amusement, other than devices or machines
affording rides to children, shall be deemed a slot machine
operator and shall pay an annual license tax of one hundred
and fifty dollars.

(c) No part of this section shall be construed to apply to
pay telephones or to slot machines used for the purpose of
vending individual sanitary drinking cups or United States
postage stamps, and subsection (b) hereof shall not be construed
to apply to operators of automatic baggage or parcel
checking machines; nor shall this section relieve any person
from the obligations imposed by section 16A-61 upon the
amusement devices therein described.

Every person, firm or corporation placing vending machines
in the city shall furnish the commissioner of revenue
on January 1st of each year, the location and the make of each
machine owned. Every vending machine shall be plainly
marked by the owner thereof with the name and address of
such owner.

Regularly licensed retail merchants paying retail merchants
license tax on their sales at retail shall not be required
to pay any separate vending machine license on such coin-operated
machines which are located on the premises of their
place of business. (4-7-69, § 89.)

[155]

For state law authorizing city to impose license taxes, see Code
of Va., § 58-266.1. As to licenses generally, see Code of Va., § 58-239
et seq.

	CHAPTER 16A. The code of the city of Charlottesville, Virginia, 1965 :

University of Virginia Library

CHAPTER 16A.

Licenses.[155]

Article I. In General.

Article II. Specific Businesses, Professions and Occupations.