Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
11-29-62 Minutes
VIRGINIA: At anadjourn~d meeting of the Board of Supervisors of Chesterfield County, held at the Courthouse on November 29, 1962, at 2:00 p.m. Present: Mr. Irvin G.Horner, Chairman M~. H. T. Goyne Mr. Stanley R.Hague, Jr. Mr. R.J.Britton Mr. H.K. Hagerman Mr. Marshall F.Driskill On motion of Mr. Hague, seconded by Mr. Britton, it is resolved that this Board accepts the rights of way presented on the road leading eastwardly from the ~ewbyts Br~ge Road, which road was formerly called the Mooring Road. On mo~ion of Mr . Ha ge rm an , seconded by Mr. Britton, it is resolved that the following erroneous assessments be approved for payment: Mr. J.W.McCallum, Jr. Helen J. ~cCallum $23,8o 1.00 On motion of Mr.Britton, seconded by Mr. Goyne, it is resolved that this Board accepts the report from the Dep~t~nent of Welfare and Institutions on the Chesterfield County jail. On motion of Mr.Hagerman, seconded by Mr. Goyne, it is resolved that the Judge of the Circuit Court, the Honorable William Old, be and he hereby is requested to appoint the following named men to be Police Officers in the County of Che sterf ield: Charles E. Woodfin, Jr. Kenrsth H.Saunders And be it furtherresolved, that Mr. Vivian C. Joyner, Jr., be andhe hereby is appointed to be a Police Dispatcher for the County of Chesterfield. On motion of Mt. Hague, seconded by Mr. Britton, it is resolved that this Board request ~he Highway Department to accept the following school driveways into the'Secondary System of roads: Dupuy Road School J.A.Chalkley Elementary School Crestwood Elementary School Huguenot High School Midlothian Elementary School On motion of Mr.Hague, seconded by Mr.Britton, it is resolved that this Board authorizes tbs payment of 233 Pupil Scholarships for the First Semester of the c~rrent session in the amoun~ of $29,766.7~. On motion of Mr. Hague, seconded by Mr. Goyne, it is resolved that the sum of $232,298.00 be and it hereby is appropriated from the General Fund of the County to the Debt Fund of %he School S~stem, and the Treasurer of the County is hereby authorized to make this transfer. There was read a resolution from the School Board concerning one-way bridges and narrow roads currently being traveled by School buses, along with a request that these hazards be improved. Since this Board has formerly requested the Highway Department to study these situations involving narrow roads and one-way bridges, that this resolution from the School Board be forwarded to the State Highway Department for their consideration. Therewas read a letter from Mr. Horace Edwards, City Manager, City of Ric~hmond, stating that the City could not spend funds on the Bassett Street intersection with the Atlantic Coast Line RR. for signal lights. The following rads were taken into the Secondary Road System: Old Gun Estates Subdivision, Section l: Monteith Road - from Route 1~7, 0.21 mile west of Route 1781 and running north 0.27 mile to Merrigan Road 0.27 Mi. Poyntelle Road - from a point on Rt. 1~7, O.l& mile west of Routel?81, north 0.03 mile to a dead end O.O3 Mi. Merrigan Road -from the intersection of Monteith Road, 0.12 mile east ~o a dead end 0.14 Mi. Pocoshock Heights Sudivision: Castleburg Drive -beginning at a point on Route 672, 0.19 Mile north of Roube 1428, running west 0.34 mile to Ironwood Road Stonehitl Circle - from the intersections of Routes 1428 and 1429 and extending north 0.16 mile to Castleburg Drive Happell Road beginning at the intersection of Routes 1~29 and 1430 and extending north 0.20 mile to ~astleburg Road Ironwood Road beginning at the point on Route 1428, 0.08 mile west of Route 1430 and running north 0.17 mile to Castleburg Drive 0.34 ~i. 0.16 Mi. 0.20 Mi. 0.17 Mi. There was read a letter from Mr.Paul Bubernak involving the construction of Pulliam Road, between Trent and Trevillian Roads. It was stated that Mr. Timmons, the Subdivider, of part of this road, had promised to take immediate action towards putting in a culvert and grading down this road. On motion of Mr.Goyne, seconded by Mt. Hague, it is resolved that the request of the Midlothian Fire Department for a pyrotechnic display on December 31, 1962, be, and it hereby is approved. On motion of Mr.Hagerman, seconded by Mt. Hague, it is resolved that the Executive Secretary be authorized to send a copy of the County Code to the James City County. On motion of Mt. Hague, seconded by Mr. Goyne, it is resolved that the Purchasing Agent be authorized to purchase the hard-suction hose for the Wagstaff Circle Fire Department and suggest that this Department provide its own Hill Holders. On motion of Mt. Hague, seconded by Mr. Britton, it is resolved that this Board approves the County's share of an additional allowance of $5.00 for Bond Premiums for the Sheriff's Office. On motion of Mr.Britton, seconded by Mr. Hague, it is resolved that the Chairman and Clerk of t~is Board ~eand they are a~uthorized to siEn all sewer contracts between the County and tho~e sewer customers who wish to pay the $200.00 connection fees on an installment basis. WHEREAS, this Board has discussed with the Highway officials the extreme hazardous conditions existing on Rt. 10, just south of its intersection with Rt. 1~5 in the Chesterfield Courthouse vicinity; and WHEREAS, there have ~en many accidents occurring on this sectionof road; NOW, 'fHEiiEFORE, BE IT RESOLVED: On motion of Mr.Hague, seconded by Bir. Goyne, that this Board reouesDs the Highway Department to confer with the County and State Police Departments to ascertain the number, location and causes of the accidents occurring on this roadway and to take such steps as are necessary to alleviate the hazards presently existing. On moSion of Mt. Hague, seconded by Nr. Britton, it is resolved that Water Contract #321 in the amount of $1965.O0 for P.R.Brewster, be, and it hereby is approved. On mmtion of Mr. Goyne, seconded by Mr.Britton, it is resolved that the Special Water Contract~575 with A.L.Ewing, be,~ and it hereby is approved. On motion of Mr.Goyne, seconded by ~.Hagerman, it is resolved that the County Engineer be requested to keep the present policy on water connections to all apartment buildings. On motion of F~.Britton, seconded by Mt. Hague, it is resolved that the Treasurer be authorized and requested to transfer $175,000 from the General Fund of the County to the Sewer Bond Fund. On motion of Mr. Britton, seconded by Mr.Hagerman, it is resolved that Contract No.6102-7C1, for the installation of sewer's in the Grindall Creek area be awarded to the English Const.uction Company, specifying the use of cast iron pipe. On motion of Mr.Britton, seconded by ~r.Hagerman, it is resolved that t?e contract with R.Stuart Royer & Associates, dated July 2&, 1956, be and it hereby is terminated. On motion of Mr. Britton, second by Mr. Hagerman, it is resolved that the contract between R.Stuart Royer & Associatss,~ Consulting Engineers, and the County of Chesterfield, be, and it hereby is approved, and the Chairman and Clerk of this Board are hereby authorized to sign said contract. this Board for any changes necessary in this procedure. Mr. Goyne brings before the Board the proposition of Mr. Sam.Ellison for the sale to the County of the two (2) lots on which the wa%er tower at Dutch Gap is now standing, and it was generally agreed that this property be viewed by the ~oard of Supervisors. On motion of.~lr. Britton, seconded by Mr. Hague, it is resolved that the employees of the County of Chesterfield be given the entire day on the 2Lth day of December, 1962, as holiday, with a provision that any Christmas parties et the Courthouse be held after 4:00 p.m. on the 21st. On motion of )~.Hague, seconded by Mr. Goyae, it is resolved tha~ this Board recess to 8:00 p.~. - Reconvening - The Chairman points out that at a previous hearing of this Board on the proposed Business License Tax, the Board had heard from a number of people and that this meeting was scheduled for further discussion concerning this tax. Mr. Ken Gruver suggests that the prnposed Ordinance be tabled until the entire needs of the County are ascertained. Mt.Bill Benton suggests that there be a new zoning classification on which a higher assessment could be made. Mr. Junie Bradshaw, representing Southside Builders, states that they are neutral in the matter; however, they wish %he stipulation put into the Ordinance whereby accounts uncollected would not be taxed. Mr. J.T.Poarch presents specific recommendations, a copy of which are recorded in the Board's papers. Mnr.Carlton Holmes, speaks in favor of the tax, saying that the home owner now pays his share. Mt. Fred Gray, representing sixty contractors, states that if the tax is not imposed the Board should take off the tax f~.om the contractors. Several others speak for and against the proposed Ordinance. Mt. Homer states that the Board is now considerin~ the elimination of Personal Property tax oD household effects, provided automobiles, trailers and boats are assessed on a ~lue Book schedule. Mr.Driskill states that we will consider Mr. Poarch's suggestion and all other ideas; however, the proposed tax is the best method now available. R~r.Hague st~tem that the merchants of the County will profit by the progress of the County. Mr. Goyne speaks against the Ordinance,citing the fact that the County should put on a manufacturer's tax; that he is presently paying $1500.OO to the Statein license taxes and a tax on top of this would be inequitable, that if money is needed the real estate rate should be raised. Mr. Britton says he will support the tax proposal if it is necessary. On motion of Mr. Driskill, seconded by Mr.Hague, it is resolved that the proposed Business and Professional License Ordinance be and it hereby is aaopted;, us follows: Mr. Goyne votes No. Mr. Hague, Mr. Driskill, Mr.Britton, Mr. Hagerman and Mr.Horner vote Aye. An Ordinance to amend the Code of the County of Chesterfield,Virginia, by repealing Chapter 5 thereof and to adopt in lieu thereof a new Chap%er 5, providing for the imposition of license taxes for each license tax year, on businesses, trades, orofessions, occupations and cgllings, and upon the persons, firms and corporations engaged therein within the County of Chesterfield. BE IT ORDAINED ~Y THE BOARD OF SUPERVISORS OF THE COUNTY OF CHESTERFIELD, VIRGINIA: 1. Thgt Chapter 5 of the ~ode of the County of Chesterfield, Virginia, is hereby repealed as of the effective date of this Ordinance. 2. That in lieu ~hereof, a new Chapter 5. providing for the imposition of license taxes for each license tax ~.a~, on businesses, trades, professions, occupations and callings, and upon the persons, firms and corporations engaEed ,, e in within the County of Chesterfield, as follows is hereby adopted: CHAPTER LICENSES Article 1. In General 5-1 5-2 5-3 5-4 5-5 5-6 5-7 5-8 5-9 5-10 5 -11 5 -12 5-13 5-14 5 -15 5-16 5 -17 5-18 5-19 5-20 5-21 5-22 5-23 5-2~ 5-25 5-26 5-27 5-28 5-29 5-30 5-31 5-32 5-33 5 5-35 5-36 5-37 Imposition and purpose of tax generally Definit ions Permits - Certain permits obtainable from police chief Same-Duty of license aoplicant to ascertain if location properly zoned and use permit issued. License tax year. Persons beginning business - License tax based on estimate of gross receipts - Generally. ame - Same- ~nen business not in existence for full year. ame Computation when tax base other than gross receipts - Generally. Same - Same - V~en business not in existence for full year. Same - Correction of estimate at close of tax year Expiration date of license Designation of business location Persons engaged in more than one trade, business, occupation or profession. Assignment and transfer - Generally Same - Change in existing partnerships. Same - Method of assigning; responsibility and privilege of assignee; fee. Same - Penalty for conducting business prior to completion of assignment and payment of fee. Same - Change in business location Same - Form; soeculation in license; validity generally. Same - Certificate, oaths or bonds required by assignee; payment of additional tax by assignee when required. Books and records of taxpayer; penalty for failure to keep books and records. Collection and payment of tax - Date of assessability; when due 9nd payable. Same - Penalty; interest for nonpayment by other than beginner. Same - Penalty; interest for nonpayment by beginner Same- Installment payment. Same - Abandonment; closirg of business not to affect liability for payment. Same - Payment of interest not construed as extending time for payment of tax. Powers and duties.of countyofficers in regard to incorrect returns generally. Duty of Commissioner of Revenue upon failure or refusal of taxpayer to file return. Assessment of additional tax Assessment of omitted tax Assessment by Commissioner of Revenue generally; relief from erroneous assessment. Lic en,se Inspector Tins and tags provided; display of tins and tags Stamps and stickers provided Fee for renewal of lost, mutilated tin, tag, sticker, etc. Transferability of tins, tags, stickers, etc., sticker to be fastened to slot machine. 5-38 ARTICLE II. MISCELLANEOUS SERVICES Generally; amount of license tax 5-39 5-39~1 5-gO 5-41 5-~2 5-g3 5-4~ 5-~5 5-~6 5-/,7 aRTICLE III. PERSONAL SERVICES Enumerated, amount of license tax Dry cleaning establishments; amount of license tax. Nonprofit cemeteries exempt; computation of gross receipts of other cemeteries. Exclusions from gross receipts - Advertising aEency. Same - RealEstate AEent Same - Undertaker, etc. Same - Impounding lot operator. Additional licenses for slot machines; vehicles. Persons doing business in county with license elsewhere; amount of license tax. Same - A~plicability to persons performing "principal and essential acts" of business in county. 5-~8 5 -~.9 ARTICLE IV. PROFESSIONAL SERVICES. Enumerated; amount of license tax Auctioneer's license - Not required by real estate azent or broker generally; fee for itinerant. 5-50. 5-51 5-52 5-53 5-54 Same Not required for sale of certain products at owne, r's residence. Same - Sales of certain articles during certain ?:ours prohibited. Applicability to court officers. Certificate of examination and registration; prerequisite to issuance of certain professional licenses. Persons doing business in county with office elsewhere; amount of license tax. 5-55 5-56 5-57 5-58 5-59 5-60 5-61 5-o2 5-63 5-6~ ARTICLE V. ALCOHOLIC BEVER~GES. Definitions Manufacturers Bottlers Wholesal ers Retailers - Classification; amount of license tax. Same - Sales included in base for computation of retail merchants' license taxes which shall be in addition to that issued under preceding section. Same - Persons issued permits for single event sales. State license prerequisite to issuance. Assignability; transfer Designation of businsss location; separate license for each location. 5-65 5-66 5-67 5-68 5-69 5-70 5 -71 5-72 ARTICLE VI. A~USE~iENTS. Division 1. Amusement parks, gardens or buildings, Athletic fields and parks, Coliseums, Auditoriums and Night Clubs. Tax on owner and operator Tax on promoter generally Payments to chari~y deductible from gross receipts for purposes of two preceding sections. Promoters of athletic contests, races, etc. Applicability to charities generally Night club operator; permit for operation of night club Amusement or entertainment of a temporary or transitory nature - Remittance of tax. Same - Bond 5-73 5-74 5-75 5-76 5-77 5-78 DIVISION 2. CARNIVzLS, etc. Tax on carnivals, etc. Tax on circuses, etc. No tickets to be sold in excess of seating capacity Use permit required Deposit to insure cleaning premises Not applicable to shows, etc. inside fair grounds 5-79 ARTICLE VII. AUTOMOBILE GRAVEYARD Amount of tax; transferability; proration 5-80 5-81 ARTICLE VIII. BONDSMEN AmounE of tax Certificate prerequisite to issuance. 5-82 5-83 5 -84 5-85 5-86 5-87 5-88 5-89 5-90 5-91 5-92 ARTICLE IX. CONTRACTC/RS, ELECTRICAL CONTRACTORS, PLUMBERS, STEA~IEITTERS AND SPECULATIVE BUILDERS. Contractors - Defined. Same - Amount of license tax Electrical contractor - Defined; contractor's license required. Same - Bond required. Speculative Builder - Amount of license tax; ~asis for computation. Contractor's license required for plumbers and steamfitters. Designation of place oF business. Scope of license Exhibition of license prerequisite to obtaining permit, County contract and subcontract. Building wrecker selling materials; merchants' and contractor's licenses required. Exemption generally when city, town or county license purchased elsewhere; excepti on. 5-93. Deduction of receipts taxed by another city, town or county 5-94 5-95 5-96 aRTICLE X. FOHTUNETELLERS, ETC. License required; amount of tax. Certificate prerequisite to issuance Article not applicable to charities ARTICLE XI. HOTELS, RESTAURANTS, ETC. 5-97 Hotels- Inn or lodging house o~ more than ten bedrooms deemed hotel. 5-98 Same - Amount of tax 5-99 Restaurant, soda fountains, etc. 5-100 Tourist home - Amount of tax 5-101 Same - Restaurant license tax applicable when meals furnished. 5-102 Health Certificate, prerequisite to issuance. 5-103 5-104 5-1CS aRTICLE XI. LOAN COMPANIES AND B~qKERS Firms organized under ~orris or similar plans Small loan companies Persons other than snail loan companies lending money for purchase of chattels secured by liens thereon; purchaser of conditional sale contracts. 5 '106 5-107 ARTICLE XIII. ~)iEi~CHaNTS Division 1. Generally Combination wholesale and retail merchant. Commission merchants 5-108 5-109 5-110 5-111 5 -112 5-113 5-114 5-115 5-116 5-117 Divi~on 2. RETAIL Defined; license required Amount of licsnse tax Applicability of division tomanufacturers Applicability to distributing house Computation of license for beginner Deduction of freight paid from gross receipts Special license for closing-out business Applicability to co-operative When commission merchant's license required Applicability to operator of coin-in-the-slot machines. 5-118 5-119 5-120 5-121 5-122 5-123 5-124 5-125 5-126 5-127 Division 3. WHOLESALE. License required; tax basis Amount of tax "Purchases" defined Applicability to distributing house Applicability to co-operatives Computation of tax for beginner or person not in business for full preceding year. Correction of estimated tax Special license for closing-out business V~en commission merchant's licnese required Additional license not required for simultaneous sale and delivery at other than place of business. 5-128 5-129 5~130 5-131 5-132 5~-133 5-134 Division 4. Itinerant and Transient Merchants. Itinerant merchant - Defined Same - License required; amount of tax. Same - Report prerequisite to issuance Same - Hours of sale of certain merchandise Same - Flase representation Transient ~ot applicable to sales by court officers. 5-135 5-13 6 5-137 5-138 5-139 5-1~o 5-141 ARTICLE XIV. PEDDLERS State law definitions applicable Amount of tax for peddlers generally and peddlers of ice, wood or coal. Amount of tax for peddlers of home-grown agricultural products and for peddlers of groceriea generally Seafood paddlers Peddling to licensed dealers or retailers Tags Transferability; unlawful parking 5-142 5-1~ 5 5-145 5-146 5 5-1~8 5-149 5-150 ARTICLE XV. SLOT MACHINE~ AND VENDING M~CHI RU~S Article not construed as permitting operation of unlawful machine. Machine - amount of tax Same - Transferability; total tax to be paid in one sum. Same - Oath of applicant prerequisite to issuance Amount of tax on operator; tax in addition to tax on machine Applicability of precedin~ section Operator, etc., not to permit operation by persons under sixteen Unlawful to permit unlicensed machine; machine without sticker on premises. A~plicability of article 5-151 5-152 5-153 5-154 ARTICLE XVI. UTILITY AND SERVICE COMPANIES Persons furnishing water or sewage collections or disposal Persons furnishing heat, light and power and gas -.Amount of tax; exception. Same - Deductions from gross receipts in computing tax under two preceding sections. Same - Persons engaged in telephone and telegraph business 5-155 5-156 5-157 ARTICLE XVII. TRADES AND OCCUPATIONS NOT OTHERWISE CLASSIFIED. Junk dealers, canvaSsers and dealers in secondhand paper. Medicine vendors ~iotor vehicles for hire and transportation of passengers ARTICLE 1. IN GENERAL Sec. 5-1. Imposition and purpose of tax generally. There shall be levied and collected for each license tax year or for such other period of time as may be specifically provided herein:, the license taxes as set forth in this chapter. The taxes imposed by the provisions of this chapter are in all cases imposed upon the privilege of doing business in the County, including all phases and activities of the business, trade or occupation condutted in the county. Sec. 5-2. Definit ions. The following words and phrases, when used in this chapter, shall have the following meanings, except where the context clearly indicates a different meaning, or there is an express provision to the contrary: Entr, y Fee. The phrase "entry fee" shall mean the fixed sum prescribed by a particular section of this chapter to be used along with a prescribed per centum of another figure in determining the amount of the license tax to be assessed under that particular section. Gross receipts of the business. The phrase "gross receipts of the business" shall.mean the gross sales of merchandise and the gross receipts of the business, occupation or profession from all earnings, fees, commissions, brokerage charges and rentals, and from all income whatsoever arising from or growing out of the conduct of the business, occupation or profession licensed in this chapter, during the license tax year immediately preceding the license tax year for which the tax is being computed, without any deduction whatsoever, unless otherwise expressly provided. Sec.5-3. Permits -Certain permits obtainable from police chief. Every person desiring a license under the provisions of this chapter for furnishing detsctive service, detective, medicine vendor or de~iring to sell or offer to sell at retail, pistols or revolvers, or to buy at retaill or otherwise acquire a pistol or revolver, shall first apply to the chief of police for a permit, and shall produce to the chief of police, evidence of ths good character of the individual, the members of the firm, or the chief officers of the corporation, as the case may be. It ~shall thereupon be the duty of the chief of police to make a reasonable investigation of the character of the individual, or of each member of the firm, or of each chiaf officer of the corporation as the case ~.~ay be, ard if he be satisfied that the individual, the menbei~s of the firm, or the principal officers of the corporation, as the case may be, be of good moral character and fit to engage in the proposed business, or to buy, sell or otherwise acquire a pistol or revolver, he shall issue the permit. The form of the application fer the permit and the form of the permit itself shall be ~ prepared and furnished by the chief of ~olice. Sec.5-&. Same - Duty of license applicant to ascertain if location properly zoned a~ use permit issued. It shall bc th~ duty of ~very per~on applying for a business license to a~cer~ain if ~hc location for %he conducting of $~h bu~in@~s, t~ada o~ occupation is properly zoned and has the necessary use permit before making application for such business license as may be required. The Commissioner of Revenue in any case wher~ he knows that the location is not properly zoned for the type of business, trade or occupation applying for business license shall refuse to issue such business license until a certificate is issued by the secretary of the board of zoning appeals stating that the location is properly zoned and the necessary use permit is granted. Sec. 5-5. License Tax Year. Each license %ax year shall commence at the time when the license first becomes assessable and shall expire on the thirty-first day of December follovring the day when such license first becomes assessable. Sec.5-6. Persons beginning business - License tax based on estimate of gross receipts - Generally. Every person beginning a business, occupation or profession that is subject to a tax equal to an entry fee and a per centum of the gross receipts of the business shall estimate the amount of the gross receipts of the business that he will receive between the date of beginning business and the end of the then current license tax year, and the.license tax on every such person beginnin~ business shall be a sum equal to the entry fee and the per centum of that estimate prescribed by the particular provision of this chapter aoplicable to such business. Sec. 5-?. Same -Same -~hen business not in existence for full year. Every person whose business, occupation or profession is subject to a tax equal to an entry fee and a per centum of the gross rec~pts of the business and who was licensed for only a part of the next preceding license tax year shall estimate the amount of the gross receipts of the business that he will receive during the then current license tax year, and the license tax on every such taxpayer shall be a sum equal to the entry fee and the per centum of that estimate prescribed by the particular provision of this chapter applicable to such business, occupation or profession. Sec. Same - Computation when tax base other than gross receipts - Generally. Every person beginning a business, occupation or profession that is subject to a tax equal to an entry fee and a per centum of a basis other than gross receipts of the business shall estimate the amount of the applicable tax base for the period between the date of beginning of business and the end of the then current license tax year and the tax for that year shall be an amount equal to the entry fee and the per centum of that estimate at the rate prescribed by the applicable provisions of this chapter with respect to the business. Sec. 5-9. Same - Same -When business not in existence for full year. Every person whose business, occupation or profession is subject to a tax eoual to an entry fee and a per centum of a basis other than the gross receipts of the business, and who was assessable for only a part of the then next preceding licens~ tax year, shall estimate the amount of the applicable tax base for the then current license tax year and the license tax on every such taxpayer shall be a sum equal to the entry fee and the per centum of that estimate prescribed by the particular provision of thi's chapter applicable to such business, occupation or profession. Sec. 5-10. Same - Correction of estimate at close of tax year. Every estimate made in accordance with the provisions of the ureceding four sections shall be subject to correction by the Commissioner of the Revenue at the close of the license 'tax year so that the final correct tax shall be computed upon the basis of the actual amount of the applicable tax base at the end of the license tax year. Sec. 5-11. Expiration date of license. No license shall be issued under this chapter for a period beyond the end of the current license tax year and unless otherwise expressly provided every license issued under this chapter shall expire at the end of the license t~ year. Sec.5-12. DesiEnation of business location. Every license to engage in any business, occupation or profession, unless expressly authorized elsewhere er otherwise bv law, shall designate the place of simh business, occupation or profession at some specified house or other definite place within the county. Engaging in any such business, occupation or profession elsewhere than at such house or definite place, unless expressly authorized elsewhere or otherwise by law, shall constitute a violation of the provisions of %his chapter. A license which does not specify such house or definite place shallbe void; provided, however, that wh~re the license required is such as to clearly show th~at the licensee does not have a special house or definite place of business in the county, the license shall designate the residence or place-of business of the licensee wherever it may be. Sec. 5-13. Persons engaged in more than one trade, business, occupation or profession. Every person engaged in more than one business, occupation or profession in the county for which license taxes are prescribed by this chapter at more than one rate or at different entry fees sba±- be assess~u with and shall pay the license tax prescribed for the respective businesses, when a person engaged in two or more of such businesses, occupations or proi'essions at a single place of business, each of which such businesses is subDec% to Lne same entry fee and is taxable at the same rate on the gross receipts thereof, only one entry fee shall be paid with respect to them and the gross receipts of occupations, or professions shall be consolidated, computed and such businesses,item, and oniy one license tax shall be computed thereon, but the reported as one license receipt shall show the respective businesses, occupations or professions that are covered by the consolidated license tax. Sec. 5-14. Assignment and transfer~ - Generally. No license tax shall 'be assessed against a taxpayer as a beginner, who succeeds in and tO the business of a taxpayer that was duly licensed at the time of such succession, if such license was assignable and transferable and if such successor contracted with the predecessor for an assignment and transfer of prec~esSor!s licens~ to the business, even though the license be not completely transferred as hereinafter required. Sec. 5-15 · Same-Change in exi sting partnerships. Where there is a change in a partnership by the death or withdrawal of one or more existing partners or by the addition of one or more partners or a combination of either the death or withdrawal and the addition of one or more partners, it shall be considered that there is the c~eation of a new partnership for the purposes hereof and a beginner's license shall be required of such new partnership, unless there is a contract between the parties for the assignment and transfer of a license which may be lawfully assigned and transferred. Sec. 5~16. Same - Method of Assigning; responsibil,ity and privilege of assignee; fee. Except where otherwise provided in this chapter, upon presentation to the Commissioner of the Revenue ~f. any license issued under the provisions of this chapter and except a license the tax upon which is based upon an estimate, for the then current license year, the tax upon which has been fully paid for the entire current license tax~,year,~ Wi~h~a~writ%eh assignment, the license may be assigned and transferred for the unexpired term of such license to the assignee thereof. The assignee shall comply with all the terms and conditions upon which the original license was ismued and shall be entitled to all the privileges afforded the original licensee for the unexpired term of such license. The Commissioner of the Revenue shall make a charge of two dollars for each license assigned and transferred. Sec. 5-17. Same - Penalty for conducting business prior to completion of assignment and payment of fee. Upon the presentation of the assigned license, the Commissioner of the Revenue shall certify the assignment and transfer upon the original license, and every person conducting any business for which a license is required, without completing the assignment and transfer of such license during the current year of such license and without the payment of the charge for such assignment and tranffer, shall be assessed with and shall pay a penalty of twenty dollars. Such assessment shall be made by the Commissioner of the Revenue in the same manner as license taxes are assessed and the penalty may be recovered in any manner that license taxes may be recovered. Sec. 5-18. Same - Change in Business Locations. When a person has obtained a license to carry on any business, occupation or profession at any definite place in the county and desires to remove to any other pl~ace in the county and wishes his license altered accordingly, the Commissioner of Revenue shall make such alteration, unless there be an express provision elsewhere forbidding removal or alteration in the license. Sec. 5-19. Same - Form, speculation in licenses; validity generally. Every assignment and transfer of a license shall be in such form as i~ prescribed by the Commissioner of Revenue. Nothing in sections 5-14 to 5-20 shall permit anyone to speculate or trade in licenses. No transfer or assignment shall be valid unless it be pursuant to the bona fide intent of the trgnsferee or assignee to engage in the business, and at the location, covered bF the license. Sec. ,5-20. Same - Certificates, oaths or bonds required by assignee; payment of additional tax by assignee when required. If the license was obtained, or had its validity by reason of a certificate of any court, or of any eath or bond, the assignment shall not be valid without a like certificate in favor of the assignee, and a like oath or bond by the assignee, as was required for the original grant; and when assigned shall be a personal privitage to the assignee, and shall not be exercised by any person other than the assignee, unless otherwise authorized by law. If the license tam already paid by %he assignor is less than the license tax which -would be assessable against the assignee but for the assignment, an additional license tax shall be paid by the assignee equal to the difference between the tax paid on the assigned license and the license tax which would be otherwise assessable against the assignee. Sec. 5-21. Books and records of taxpayer; penalty for failure to keep books and records. Every person who is assessable with any graduated license tax shall keep sufficient records to enable the Commissioner of Revenue and the License Inspector to certify the correctness of the tax paid for each of the three tax years last past and for the current tax year, and to enable those officers to ascertain what is the correct amount of tax that was assessable for each of those years. The Commissioner of Revenue and the License Insoector shall have the power and right to examine the books and records of any taxpayer liable for %axes assessable under this chapter with respect to the possible liability of any person using the facilities of such taxpayer, as well as with respect to the liability of the taxpayer whose books and records are so examined. Such records shall be open to inspection at all reasonable hours; Every person who fails to keep such books and records and to preserve them shall be assessed with and pay a penalty of twenty-five dollars per year. This penalty shall be assessed and collected in the same manner as license taxes generally are assessed and collected. Sec.5 - 22. Collection and payment of tax - Date of assessability; when due and payable. Except as otherwise provided, every license tax assessable under this chapter shall be assessable on the fir$t day of the license tax year and shall be due and payable on the first day of the license tax year. Sec .5-23. Same-Penalty; interest for nonpayment by other than beginner. If any license tax other than that of a beginner be not paid within one calendar month after the beginning of the license tax year, there shall be added a penalty of five per centum of the tax and interest on the tax and penalty at six per centum per annum from the end of the first calendar month of the license tax year until the date of assessment thereof; and if the amount so due be not paid within thirty days from the.date of the assessment~, the assessment shal~ 0ear additional interest, on the full amount of the tax, penalty and interest, at the rate of six per centum per annum from the date of the assessment until paid. Sec. 5-2~. Same - Penalty; interest for nonpaym~t by beginner. Every person beginning business shall pay his license tax at once and if such license tax be not paid within ten days from the beginning of business, the license tax shall be subject to a penalty of five per centum and interest on the tax and penalty at six per centum per annum from the tenth day after the date of beginning business until the date of assessment; and if the amount so due be not paid within thirty days from the date of the assessment, the assessment shall bear additional interest on the full amount of the tax, penalty and interest at the rate of six per centum per annum from the date of assessment until paid. Sec. 5-25. Same-Installment payment. Whenever the aEgregate amount of license taxes, exclusive of peddlers or slot machines assessed at any one time under this chapter as of the fir~st day of any license tax year, against any one person with respect to the businesses, occupations and professions conducted by him in any one place, is fifty dollars or more, then that aEgregate amount of license ta~es maybe due and payable as follows: One half thereof o~ the first day of the license tax year and one half thereof on or before the thirtieth day of· the sixth month of the license tax year. If one half of that aggregate ~be not paid within one calendar mont~ after the beginning of the license tax year, the whole of that aggregate of license taxes shall become due and payable on the first day of the second month of the license tax year. There shall be added to the entire license Dax a penalty of five per centum, or cn~ dollar, whichever is the greater, and interest at the rate of six per centum per annum on the tax and penalty from the first day of the second month of the license tax year to the ~ate of the assessment thereof until paid shall be added, and the Treasurer shall collect the whole amount of the aggregate of license t~xes, penalty and interest in the manner provided by law. In the first half of the license taxes be paid on or before the last day of the first month of the license tax year and the la st half of the aggregate of such license taxes be not paid on or before the thirtieth day of the sixth month of the license tax year, a penalty of five per centum, or one dollar, whichever is the greater, of the last half of the aggregate of such taxes and interest on the last half of the aggregate of such license taxes and interest on the last half of the aEgregate of such license taxes and penalty, at the rate of six per centum per annum, from the first day of ~he sixth month of the license tax year until payment, shall be added by the Treasurer to ~he amount due and not paid, and he shall collect such taxes, penalties and interest, in the manner provided by law. Sec.5-26. Same - Abandonment; closing of business not to affect liability for payme~nt. Nothing herein shsll relieve any taxpayer from the liability for the license tax for the entire license tax year including any unpaid installment, even though the business, occupation or profession be abandoned or closed for any reason at any time duuing the license tax year. Sec. 5-27. Same - Payment of interest not construed as extending time for payment of tax. Nothing contained herein as to liability for additional interest on assessment shall be construed as extending the time for payment of such assess- ments or prevent prosecutions for nonpayment thereof. Sec. 5-28. Powers and duties of county officers in regard to incorrect returns generally. In any case, except where otherwise provided in this chapter, in which the Commissioner of ~he Revenue and License Inspector, have reason to believe that the return or statement filed is incorrect, they shall cause an investigation of the taxpayer's books and records to be made and shall ascertain whether such person has made a true and correct return or statement, and to that end every such officer is expressly authorized and empowered when necessary to summon such person before him and require the production of all his books and papers which he has reasonable cause to believe will throw any light upon the matter under investigation and shall also be authorized and empowered to make such other and further investigation and examination as they may deem proper in order to accurately determine the proper return or statement to be made by such person. Sec .5 -29. Duty of Commissioner of the Revenue upon failure or refusal of taxpayer to file return. Whenever any person required under this provisions of this chapter to file a return or statement shall fall or refuse to file such return or statement, the Commissioner of the Revenue shall make an estimate of the amount of taxes due the county by such person upon the best information available and assess the taxes on the basis of that information. Sec. 5-30. Assessment of Additional Tax. If the Commissioner of Revenue ascertains that any person has been reEularly assessed with a license tax levied in this chapter for any license tax year of the three license tax years last past, or for the then current license tax year, but t?~at upon a correct audit and computation of'the license tax the assessment thereof should have been in an increased amount~ and the assessment of the license tax in the lesser amount was not due to the fraudulent intent or intent to ~vade taxes on the part of the person, then the Commissioner of the Revenue shall assess the taxpayer with the additional license tax or taxes found to be due, without any penalty or interest. If the assessment of the additional tax be not paid into the county treasury within thirty days after the date of assessment~, interest at the rate of six per centum per annum shall a~ccrue thereon from the date of such assessment until payment and the Treasurer shall collect such interest along~with the tax and in the same manner as the tax may be collected. Sec. 5-31. Assessment of Omitted Tax. If the 'Commissioner of the Revenue ascertains that any person has not been assessed wit~ a license tax levied in this chapter for any license tax year of the three license tax years last past or for the then current license ta~ year, it shall be the duty of the Commissioner of the Revenue or other assessing officer to assess such person with the proper license ta~ for t~,e year or years so omitted, adding thereto the penalty of five per centum of the license tax and interest on the tax and penalty at six per centum per annum from the first day of the license tax year for which assessment is made to the date of assessment, and if the amount so due be not paid within thirty'days from the date of assessment, the assessment shall bear additional interest on the full amount of tax, penalty and interest at the rate of six per centum per annum from the date of assessment until paid. Sec. 5-32. Assessment by Commissioner of the Revenue generally; relief from erroneous assessment. Except as otherwise provided in this chapter, the Commissioner of the Revenue shall assess all license taxes prescribed in this chapter. Any person aggrieved by the action of the Commissioner of the Revenue may apply to a court of re~ord for relief from the alleged erroneous assessment within the time and in the manner provided by general law. Sec. 5-33. License Inspector. The License Inspector is authorized to enforce the provisions of this chapter and any ordinance of the county requiring license taxes to be paid to the county, review any and all records of the commissioner' of the revenue other than income tax returns and examine and audit the returns of all person whom he has reasonable cause to believe to be liable ko payment of any license levied by the county, do any and all acts authorized by Chapter 57, Acts of Assembly, 1956, and shall at all times be under the supervision and control of the board of supervisors or its agent. Police powers are hereby conferred upon the ~License Inspector and all deputy license inspector, while engaged in performing their duties as such under the provisions of this chapter and they shall exercise all the powers and authority of police officers in performing those duties. The License Inspector or Deputy License Inspector shall ascertain the name of each person engaEed in 'conducting any business~ occupation or profession in the county without having obtained a license therefor, and the name of each person having a slot machine in any place mentioned in this chapter without having obtained a license therefor. The License Inspector or deputy license inspector may have a summons or warrant of arrest issued for any person charging him with a violation of the provi'~ions of this chapter and may serve a copy of which summons or execute such warrant upon such person in the manner provided by law. He shall return the original to the county cour~ with the manner and time of service or execution stated thereon. Sec. 5-34. Tins and tags provided; display of tins and tags. The Commissioner of the Revenue shall provide annually tins or tags of such color and design as he may prescribe, to be used as evidence of payment of the license tax prescribed for peddlers, junk ~ealers, canvassers and dealers in secondhand paper. Sec. 5-35. Stamps and Stickers provided. The Commissioner of the Revenue shall prlovide annually a stamp or sticker of such cnlor and design as he may prescribe to evidence the payment of license tax on slot machines which shall be issued upon the payment of license so required. Sec. 5-36. Fee for renewal of lost, mutilated tin, tag sticker, etc. For each renewal tin, tag, button, stamp or sticker where the original has been lost or mutilated, the applicant shall pay one dollar. Sec .5-37. Transferability of tins, tags, stickers, etc., sticker to be fastened to slot machine. No license tin, tag, button, sticker or stamp shall be transferred from one person, to another and any sticker issued for a slot machine shall be securely fastened to the machine. ARTICLE II. Miscellaneous Services. Sec.5-38~ Generally; amount of license tax. Every person engaged in one or more of the following businesses shall pay the flat license tax set opposite the respective businesses as follows: Advertising by means of a telephone when called for the correct time ................................. $10.00 Caavassers, other than those working on a salary of wake basis as employees of persons duly licensed under this section .................... Operating a card writing stand ................. A detective ................................... Publisher of county or city directory ........ Credit Bureau ................................ Mercantile agency or agent ................... Offering patent rights for sale .............. ~lanufacturing and bottling soft drinks, ...... mineral or aerated water ..................... Passenger mo%or bus terminal-Operation of .... 10.00 10.00 2~5.~00 100. O0 lO0.00 1 O0. OO 50.00 1©0.00 50.00 Abattoirs - where animals are slaughtered for others for compensation ..................................... Rentin~ or furnishin~ horses or ponies for riding within a limited area, field, park or other enclosure ............................................ Pawnshop or pawnbroker .......................... .... $100.00 10.00 100 o00 ARTICLE III. Personal Services. Sec. 5-39. Enumerated; amount of license tax. ~very person engaged in one or more of the following businesses shall pay a license tax equal ko ten dollars and twenty hundredths of one per c entum of the gross receipts in excess of $10,000 for the businesses conducted by him as follows: An airport, a barbershop, a Turkish, Roman or other like bath or bath parlow, a beauty parlor, a blacksmith shop, a bowling alley, a billiard, pool and bagatelle parlor, operating a bost landing or boat basin, a cemetery, a chartered club, an impoundment lot, a miniature golf course, a golf driving range, a golf course open to the public, a hair dressing establishment, a motion picture theatre, a press clipping service, a public address system, a public skating rink, a theatre, a wheelwright shop. The business of: Addressing letters or envelopes, advertising agents and agency, protective agents or agencies and installers of burglar alarms, real estate agents, agents finding ~enants for and renting single rooms, ticket transportation travel, and tour agents or brokers,- renting airplanes, furnishing ambulance service, operating an analytical laboratory, artists representative, booking agent or concert manager, erecting awnings, installing awnings, storing awnings, taming down awnings, preparing bodies for burial, operating a bottle exchange, a boiler shop and machine shop, chicken hatchery, cleaning the outside of buildings, furnishing business research service, a caterer, cleaning Chimneys~, a correspondent establishment ~or bureau, furnishing detective service, furnishing clean diapers, an electrologist, an embalmer, operating an engineering laboratory, leasing films to others for compensation, operating a frozen food locker plant, conducting funerals, cleaning furnaces, exhibiting a trained and educated horse, boarding or keeping horses or mules, renting horse~ or mules to others, furnishing house cleaning service, furnishing clean infants' underwear, furnishing janitorial service, operating a kennel or small animal hospital, supplying clean linen, coats, aprons, lock re~airing, locksmith, manicurist, a massage practitioner, ~ a masseur, furnishing messenger service, except telephone or telegraph messenger~ service, mineographing, cleaning motor vehicles, greasing motor vehicles, polishing motor vehicles, oiling motor vehicles, repair shop, vulcanizing, electrical and battery repair work for motor behicles, towing motor vehicles, ' washington motor vehicles, motor vehicle repair, multigraphing, nurses' registry, packing, crating, shipping, cutting, hauling or moving goods or chattels for others, a parking lot for the storage of or parking of motor vehicles, a photographer, physician's registry, picture framing or gilding, plating metals or any other materials, operating a reducing salon or health club, renting any kind of tangible personal property, operating a scalp treating establishment, furnmsning statistical service, stevedoring. Repairing, renovating or servicing the following: Bicycles, radios, and television~ apparatus, electric refrigerators, pianos, pipe organs or other musical instrument, fire extinguishers, road construction m~chinery, farm machinery, industrial or commercial machinery, business office machinery or appliances, household appliances, shoes, watches, jewelry, umbrellas, harness, leather goods, or shoes, guns, window shades, dolls, cameras, toys, fountqin pens, pencils, kodaks, lawn mowers, mattresses, or pillows, mirrors, electric motors, scales, saws or tools, rewinding electric apparatus, repairing or upholstering furniture, repairing or reweaving clothing or hosiery, repairing any other article not mentioned. Repairing or servicing septic tanks or septic systems. Warehouse for storage or merchandise, tobacco, furniture, other goods, wares or materials, cold storage warehouse, warehouse for icing or precooling goods, wares or merchandize, telephone answering service, furnishing telephone sanitizing service, s~pplying clean towel,s, supplying clean work clothes, an undertaker, renting or furnishing automatic washing machines, cleaning windows, letter writing. Sec. 5-39.1 Dry Cleaning and Laundry Establishments; A~r~ount of License Tax. (1) Every person engaged in the business of cleaning, waah.ing, dryeing, pressing, repairing, sponging or spotting clothes, hats, carpets, rugs or other fabric articles, including laundries, shall pay a license tax equal to $20.00 and twenty-hundredths of one per centum of gross receipts for the business or businesses. {2) The provisions of this section shall apply to any person who has a definite place of business or maintains an office in the county and to any person who maintains an office or has a definite place of business outside the county and solicits or engages in said business in the county. Where such~ other locality levies a local license tax and the same is measured by volume, the volume on which the tax shall be computed shall be the volume attributable to the business in such other locality. Ail volume attributable to the business in any such other locality which levies a local license tax thereon shall be deductible from the base in computing the local license tax by volume imposed by this section. If any such person engages in such business in the county and he has no definite place of business or office either within or without the county, then the local license tax imposed by this section shall be computed on volume of business done in the county. Every person engaged in such business which is mobile in character, where principal and essential acts constituting the doing of such business take place in the county, although the person may have a definite place of business in another locality, shall pay a license tax as provided in this section. The term "principal and essential acts constituting the doing of such business- as used in this section, includes the collection from customers of articles on which work is to be done by such collector at a definite p]ace of business, even though located in some other locality, and includes the delivery to customers or articles thoughon which located work has in been some other done by locality, such deliverer at a definite place of business, even Sec. 5-~0. Nonprofit cemeteries exempt; computation of gross receipts of other cemeteries. Cemeteries ope~'ating as a nonprofit corporation or a stock corporation, the stock of which is, by the provisions of the charter of such corpora~t~on, non-dividend paying, shall be exempt of the provisions of this article. The gross receipts of a cemetery shall exclude the amounts received from the sale of burial lots. Sec. 5-41. Exclusions from gross receipts - A~vertis lng Agency. Advertising agents and agencies shall exclude the amounts paid by them for any customer for advertising space, radio time, electrical transcription, pressings, art work, engraving, plate, mats, printing, printing stockand postage from the amount of gross receipts of the business of the advertising agent or agency in computing the basis for their license tax. Sec. 5-42. Same - Real Estate Agent. The reai estate agent shall exclude from his gross receipts the commissions on insurance premiums and receipts from conducting business with respect to real estate belonging to such person and excluding interest, brokeraze and other receipts from the business of lending money belonging to such person. Sec. 5-&3. Same - Undertaker, etc. Every person engaged in the business of preparing bodies for burial, an embalmer, conducting funerals, or an undertaker, shall be allowed to deduct from the gross receipts of the business all payments made on account of his customers or clients for burial lots, for doctors, hospital or nurses' services, for newspaper notices, transportation expenses, or other like expenses; provided, that no such item shall be deducted with respect to which the taxpayer has received or become entitled to receive any commission, fee, discount, or profit whatsoever. Sec. 5-44. Same - Impounding lot operator. The amounts received oy une operator of an impounding ±o% ~or feeding animals shall be excluded from the gross receipts of the business for the purpos~ of computing the license tax on such operator. Sec. 5-&5. Additional licenses for slot machines; vehicles. The license taxes prescribed in this chapter shall be in addition to the license taxes prescribed elsewhere upon slot machines or upon behicles of any kind. Sec. 5-~6. Persons doing business in county w~th license elsewhere; amount of license tax. Except as otheDwise provided by law, every person engaged in one or more of ghe businesses or professions enumerated in Section 5-39 in the county, and baying no office or place of business within the county, but having a definite place of business or maintaining an office in a city within the state having a oopulation in e~cess of ~wo hundred nineteen hundred but not more than three hundred thousand, or in a county adjacent thereto shall pay a license tax equal to ten dollars and twenty hundredths of one per centum of the gross receipts in excess of ten thousand dollars, resulting from the conduct of the business or profession in the county. Every pther person engaged in one or more of the foregoing businesses or professions in the county and having no office or place of business in the county shall pava license tax of three hundred dollars. Sec. 5-&7. Same - Applicability to persons performing "principal and essential acts" of business in county. Every person engaged in one or more of the foregoing businesses which is mobile in character, where principal and'essential acts constituting the doing of such business, takes place in the county, although the person may have a definite place of business in another locality, shall pay a license tax as provided in Section 5-46. The term "principal and essential acts constituting the doing of such business", as used in this section, includes the collection from customers of articles on which work is to be done by such collector at a definite place of business, even though located in some other locality, and includes the delivery to customers .of articles on which work has been done by such deliverer at a definite place of business, even though located in some other locality. ARTICLE IV. Professional Services. Sec. 5-48- Enumerated; amount of license tax. Every person engaged in one or more of the following businesses or professions and having an office or place of business in the county shall pay a license tax equal to twenty dollars and fifty one hundredths per centum of the gross receipts of the one or more businesses or profeSSions ccnducted by him as follows: The business or profession of: An accountant, certified public accountant, or public accountant, an appraiser or evaluator of real estate for others for compensation, an architect, an assayer, an aDtorney-at-law, an auditing company or firm, an auctioneer, a blueprinter, a public bookkeeper, a ceramic engineer, a chemical engineer, a chemist, a chiropodist, a chiropractor, a civil engineer, a coal mining engineer, a collection azent or agency, a common crier, a consulting engineer, a contracting engineer, a dentist, a doctor of medicine, a furnisher of domestic or clerical help, labor or employment, a furnisher of plans or specifications for the erection or improvement of buildings or a person emoloyed in consulting capacity in connection with an architect, an electrical engineer, a heating and ventilating engineer, a highway engineer, a homeopathist, an industrY, al engineer, an investment broker, a labor consultant, a landscape architect, gardener, arboriculturist, or a pruner of trees or shrubs, a lumber messurer, a manufacturer's agent, a mechanical engineer, a merchandise broker, a metallurgist, a mining engineer, a naturopathist, an optometrist, an osteopath, a patent attorney or patent agent, a photostater, a physician, a physiotherapist, a professional engineer, a public relations counselor, a furnisher of publicity service, a radio engineer, a railway~engineer, a recorder of proceedings in any court, commission or other organization, a refrigerating engineer, a s~les a~ent or agency, a sanitary engineer, a commercial sign painter, a steam power engineer, a structural engineer, a surgeon, a surveyor, s veterinarian, an appraiser or evaluator of personal property Or damage to same; commercial art, and sign servi~e. Sec. 5-49. Auctioneer's License -Not required by real estate azent or broker generally; fee for itinerant. Bi auctioneer's license shall be required of pe~'sons engaged in business as real estate agents or brokers; provided, however, that every person who does not keep a regular place of business in the county who shall offer real estate for sale at public uaction or public outcry shall be deemed an itinerant auctionee (real estate) and shall pay a license tax equal to three hundred dollars. Sec. 5-50. Same -Not required for sale of certain products at owner's residence. No auctioneer's license shall be required for the sale of any wagon, carriage~ automobile, mechanic's tools, used farming implements, livestock, poultry (dressed or undressed), sea food, vegetables, fruits, melons, berries, flowers, leaf tobacco or for the sale of secondhand furniture and household effects, when being sold at the residence of the person deSiring to.dispose of t hem. Sec. 5-51. Same- Sales of certain articles during certain hour~ prohibited. No person licensed as provided in this article shall sell at auction, from the first day of April until the thirtieth day of September, both inclusive, between th~hours of 7:00 p.m. and 8:00 a.m.,nor from the first day of October until the thirty-first day of March, both inclusive, between the hours of 6:00 P.M. and 8:00 A.R~., any jewelry, diamond or other precious stone, watch, clock, gold, or silverware, gold or silverplated ware, rugs, curtains, carpets, tapestries, statuary, porcelains, chinaware, pictures, paintings; brick-a-brac or articles of virtu. Sec. 5-52. Applicability to court officers. · Nothin~~ contained in this artic~le shall be construed to prohibit the s~le of any goods, or to require the payment of a license tax by an assignee, trustee, executor, fiduciary, officer in bankruptcy or other officer appointed by any court of this state or of the United States. Sec. 5-53. Certificates of examination and registration prerequisite to issuance of certain professional license s. No license shall be issued to one engaged in the practice of medicine, homeopathy, chiropractor, naturepathist~ or chiropody, dentist, attorney-at-law, chemical engineer, civil engineer, highway engineer~ sanitary engineer, or any other profession which requires a certificate of registration and examination under the provisions of the Code of Virginia unless such person furnishes evidence to the Commissioner of the Revenue that he had properly registered and has in effect a current registration as required by state law. Sec. 5-5~. Persons doing business in counny with office elsewhere; amount of license tax. Except as otherwise provided by law, every person engaged in one or more of the businesses or professions enumerated in section~ 5-48 in the county and having no office or place of business within the county, but having a definite place of business or ~:~aintaining an officein a city within the state having a population in excess of two hundred nineteen thousand but not more than three hundred thousand or in a county adjacent thereto shallpay a license tax equal to twenty dollars and fifty hundredths of one per centum of the gross receipts resulting From the conduct of the business or profession in Uhester- field County. Every other person engaged in one or more of the foregoing businesses or professions in the ~ounty and having no effice or place of business in the County shall pay a license tax of three hundred dollars. ARTICLE V. Alcoholic Beverages. Sec. 5-55. Definitions. The following ~erms whenever used or referr=d to in this article shall have the following meaning: Alcoholic beverages. T?e ~erm "alcoholic beverages" ~shall include the def~inition thereon contained in the Virginia Alcoholic Beverage Control Act and shall include beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor and fruit juices containing one half of one per centum or more of alcohol volume and not more than three and two-tenths per centum of alcohol by weight. Alcohol, spirits~ The terms "alcohol" and "spirits" shall include the definitions thereof contained in the Virginia Alcoholic Beverage Control Act. Beer. The term "beer" shall include the definition thereof contained in the Virgi nia Alcoholic Beverage Control Act and shall include beer, lager bee~, ale, porter and similar fermented malt liquor containing one half of one per centum or more of alcohol by volume and not more than three and two-tenths per centum of alcohol by weight. Wine. The %erm "wine" shall include the definition thereof contained in %he Virginia Alcoholic Beverage Control Act and shall include wine and similar fermented vinous liquor and fruit juices containing one half of one per centum o~ more of alcohol by volume and not more than three and two-tenths per centum of alcohol by weight. E~ch~ person who shall engage in the business of manufacturing,bottling, wholesaling or retailing alcoholic beverages shall obtain the license hereinafter more soecifically prescribed and shall pay therefor the license taxes hereinafter assessed. Sen. 5-56. Manufacturers. {a) Distillers' license shall authorize the licensees to manufacture alcoholic beverages, other than wine and beer, and to sell and deliver or ship the same in barrels, bottles or other closed containers; provided, however, that no license shall be required of any distiller manuf@cturing not more than five thousand gallons of any such alcoholic beverages during any license year. Each liceneee under ~his subsection shall pay an annual license tax of ~three hundred dollars. (b) Winery licenses shall authorize the licensees to manufacture wine and to sell and deliver or ship the same in barrels, bottles or other closed containers. Each licensee under this subsection shall pay an annual license tax of one ~undred and fifty dollars. (c) Brewry licensee shall authorize the licensees to manufacture beer and to sell and deliver or ship the same in oarrels,bottled or other closed containers. Each licensee under this subsection shall pay an annual license tax of three hundred dollars. Sec. 5-57. Bottlers. Licenses for bottlers for beer shall authorize the licensees to acquire and receive deliveries and shipments of beer in barrels or other closed containers and to bottle, sell and deliver or ship the same. Each licensee under this section shall pay an annual license tax of three hundred dollars. Sec. 5-58. ~,'~olesalers. (a) ?,'holesale beer licenses shall authorize the licensees tO acquire and receive deliveries and shipments of oeer and to sell and deliver or ship the same in barrels, bottles or other closed containers. (b) Wholesale wine licenses shall authorize the licensees to acquire and receive deliveries and shipment of wine and to sell and deliver or ship the same in barrels, bottles or other closed containers. (¢) Wholesale druggists' licenses shall authorize the licensees to buy alcohol and sell and deliver or ship the same to druEgists for the purpose of compounding and resale. (d) Each licen'se un~er this section shall pay an annual license tax of ten dollars. (e) In imposing wholesale merchants' license taxes measured by purchases under any other section of this chapter, there shall be included alcoholic beverages in the base for measuring such license taxes t~he same as if the alcoholic Beverages were nonalcoholic and no alcoholic license levied ander this section shall.oe construed as exempting any licensee from any wholesale merchants' license taxes and such wholesale merchants' license taxes shall be in addition to the alcoholic beverage taxes levied hereby. Sec. 5-59. Ret.oilers- Classification; amount of ticens~ tax. (a) Hotels. The licenses ~ssued under this subsection shall authorize the licensees to sell ~rine and beer at retail..~on!y and not for resale. Each licensee under this subsection shall pay an annual license tax of twenty dollars. (b) Restaurants. The licenses issued under this subsection shall authorize the licensees to sell wine and beer at retail only and not for resale. Each licensee under this subsection shall pay an annual license tax of twenty do l 1 ar s. (c) Clubs. The licenses issued under this subsection shall authorize the licensees to sell wine and beer at retail only and not for resale. Each licensee under this subsection shall pay an annual license tax of twenty dollars. (d) Druggists. Druggists' licenses shall authorize druggists to sell alcoholic beverages only for medicinal purposes and only upon written prescriptions of physicians; provided, however, that nothing contained herein shall prevent any druggist from selling alcoholic beverages in accordance with the terms of any other license which may be issued to him under the provisions of this section. Each licensee under this subsection shall pay an annual license tax of ten dollars. {e) Licenses for retailers not herein otherwise classified. The licenses issued under this subsection shall authorize the licensees to sell wine and beer at retail only and not for resale. Each licensee under this subsection shall pay an annual license tax of twenty dollars. (f) Licenses for retailers within the enclosure of baseball parks, stadia and fair grounds or other similar places, the licenses issued under this subsection shall authorize the licensees to sell wine and beer at retail only and not for resale at more than one place within the enclosure of baseball park, stadia and fair grounds or other similar places or enclosures. Each licensee under this subsection shall pay an annual license tax of ~wenty dollars. Sec. 5-60. Same - Sales included in ba~e for computation of retail merchants' license taxes which shall be in addition to that issued under preceding section. In imposing retail merchants~ license taxes measured by sales and restaurant license taxes measured by sale s under any other section of this chapter there shall be included alcoholic beverages in the base for measuring such license taxes the same as if the alcoholic beverages were nonalcoholic; and no alcoholic beveraze licensR levied uuder this section shall be construed as exempting any license from any retail merchants or restaurant license tax, and such retail merchanrs and restaurant license taxes shall bein addition to the alcoholic beverage license taxes levied hereunder. Sec. 5-61. Same - Persons issued permits for single event sales. Every person issued a permit by the Virginia Alcoholic Beverage Control Board for the purpose of selling alcoholic beverages at a banquet, picnic, outing or other social gathering, shall pay a license tax of five dollars per event. Sec. )-62. State license prerequisite to issuance. No license shall be issued to any person pursuant to the terms of this article unless such erson shall have secured or shall secure simultaneously there- with the proper state license provided by law. Sec. 5-63. Assignability; transfer. No license i~sued under this article shall be assigned or transferred but may be amended to show a change in the place of business. Sec. 5-6~. Designation of business location; separate license for each location. Each license issued shall designate the place where the business of the licensee will Leconducted and a separate license shall be required for each separate place of business. '~ ARTICLE VI. Amusements. Division 1. Amusement Parks, Gardens or Buildings, Athletic Fields and Parks, Coliseums, ~uditoriums and Night Clubs. Sec. 5-65. Tax on owner and operator. Every person owning and operating an amusement park, garden, athletic field or park, coliseums and' auditoriums devoted to general amusement and entertainment which is open to the public and where adiission charges are made and where a professional ba'sketball, baseball or football game is c0nduOted or where a motion picture, ballet, play, drama,- lecture, monologue, comedy, musical review, musical show or concert is exhibited or conducted, or~ where an instrumental or vocal concert or a concert presenting both instrumental and vocal music is conducted by another or others, or where there ia presented or conducted a public show, exhibition or performance of any kind or where there is operated an aggregation of ferris wheels, toboggan ring or cane games, baby, knife, or cane racks, shooting galleries, merry-go-rounds, hobby horses or carousels or where dancing is permitted to which an admission fee is charged or for which compensatkon is in any manner received either directly or indirectly for the privilege of dancing~ there shall be a license tax of ten dollars, and twenty hundredths of one per centum of the gross receipts in excess of ten thousand dollars. Sec.5-66. Tax on promoter generally. Every person presenting a motion picture, ballet, drama, lecture, monologue, comedy, musical review, musical show or concert or an instrumental or vocal concert or a coneert of ~eth instrumental and vocal music or presenting a public show, exhibition or performance of any kind or operating a merry-gO-round, hobbyhorse, carousel or the like or conducting of a public dance, sh~!l pay a license tax of 5wenty dollars and twenty hundredths of one per centum of the gross receipts. Sec. 5-67. Payments to charity deductible from gross receipts for purposes of two preceding sections. So much of the gross receipts of any taxpayer taxable under the two preceding sections as is paid by the taxpayers directly to a rel'[~ious, charitable or benevolent organization within t?,e county as a contribution to that organization for the privilege of using its name and not as reimbursement to that organization of an expense in connection with the business license hereunder, shall be deducted from the gross receipts or charges in computing the basis for license taxes under the two preceding sections. Sec. 5-68. Promoters of Athletic Contests,Races, etc. Every person presenting a professional basketball, baseball, foot- ball, wrestling or boxing match or similar competitive athletic performance or presenting an automobile, horse, dog or animal race or automobile driving contest or stock race, shall pay a license tax of twenty dollars for every day of the exhibition or performance. Sec. 5-69. Applicability to Charities Generally. No license taxes prescribed in this d~vision shall be required to be paid for any amusement, performance, exhibition, entertainment or show held or conducced exclusively for religious, charitable or benevolent purposes, but the provisions of this division shall not be construed to allow without payment of the license taxes prescribed herein any amusement, performance, exhibition, entertainmen~ or show for charitable, religious or benevolent purposes by any person who makes it his business to give exhibitions, no matter whatterms of contract may be entered into or under what auspices such amusement, performance, exhibition, entertainment or show is given by such person for religion, benevolent or charitable purposes; it being the in~ent a~d meaning of this section that every p~rson who makes it his business to give performance, exhibition, entertainments or shows for compensation, or not, shall pay the license taxes prescribed in this chapter. In any case where no license tax is required to bepaid for the conduct of any amusement, performance, exhibition, entertainment or show held or conduoted for religious, charitable or benevolent purposes~ a permit from the Commissioner of.the Revenue shall be required before any such amusement, performance, exhibition, entertainment or show shall be held or conducted. Sec.5-70. Night Club Operator.; Permit for Operation of Night Club. Every person engaged in the business of operating a place where food or drinks are dispensed and exhibitions, performances, or other forms of entertainment are provided and dancing is permitted shall be considered to operate a night club and shall pay for this privilege a tax of one hundred dollars which shall be in addition to any and all other tax required for the sale of food and drinks or other applicable services. The providing or furnishing of music by an orchestra or band of any type mhall be considered a form of entertainment under this section. Before any license may be issued under this section, the person applying for such license mus~ show evidence of having secured a dance permit from the circuit court of the County as provided by the Code of Virginia, Section 10-314, and if at any time during the licens~ year such dance permit shall be revoked by the circuit court, then this license shall be rendered null and void. Sec. 5-71. Amusement or Entertainment of a temporary or transitory nature - Remittance of tax. Whenever any place of amusement or entertainment makes an admission charge which is subject to the license tax levied herein and the operation of such place is of a temporary or transitory nature, the Commissioner of Revenue shall require a report and remittance of the license ta~ to be made on the day following its collec~tion, if the operation is for one day only, or on the day following the conclusion of a series of performances or exhibitions conducted or operated for morethan one day or at such other reasonable time as he shall determine. Sec. 5-72. Same - Bond. Before any such temporary or transient amusement or entertainment shall begin operation and before any license shall be issued therefor, if a license is required, the ~erson operating it shall deposit with the Treasurer, a sum of money or in lieu thereof a bond with corporate surety conditioned upon the faithful compliance with the preceding section and in form approved by'the Commonwealth's At%orney an amount to be estimated by the Treasurer as sufficient to cover the license tax required to be collected which money or bonds shall be security for the payment to the county of the license tax at the conclusion of such transitory or transient operation in the County. If such person shall fail within five days from the termination of the operation of the amusement or entertainment to report the amount of gross receipts collected, the Treasurer shall thereupon respectively charge and assess such person with the charges computed upon the basis of the best information available and proceed to collect the taxes out of the deposit or by the v~rtue of the bond and by every other lawful means. DIVISION 2. Carnivals, etc. Sec. 5-7). Tax on VarniVals, etc. Every person operating an aEgregation of shes, amusements, concessions, eating p%~ces, or riding devices on one lot or street, or on contiguous lots or s~reets, moving from place to place, whether they are Owned and actually operated by separate persons or not, shall pay a license tax for ~he first week amounting ~o three hundred dollars and for each additional week~ a license tax one one hundred dollars. No additional license shall be required fo~ the privilege of selling soft drinks, confections, food, souvenirs and novelties on the grounds on which such shmws are exhibited. Sec. 5-74. Tax on Circuses, etc. Every person operating a circus, circus menagerie~ wild west, trained animal, dog, pony, or like show shall pay for each day's operation a license tax based upon the number of railroad cars used in transporting the show as follows: 1 to 15 railroad cars .......................... $75.00 16 to 30 railroad cars ......................... 31 to40 railroad cars ...... 262.~0 Over 50 railroad car]~ .......................... 562.50 Should such circus, circus memagerie, wild west. t~ed animal, dog, pony, or like show move by any vehicle or conveyance o~ner ~n n razzroam cars, two vehicles or conveyances shall be considered as one railroad car and the license tax shall be computed accordingly. Sec. 5-75. No Tickets tote Sold in Excess of Seating Capacity. Tickets of admission toa circus, circus menagerie, wild west, trained animal, dog, pony or like show shall .not be sold in excess of the seating capacity of the show, and no person shall be admitted to see the snow in excess of the seating capacity and no show shall be exhibited when the searing capacity has been exceeded. Sec. 5-76. Use Permit Raquired.. No license shall be granted under the provisions of this division for an amusement, until the lot to be used for the exhibition or show shall have been given a use p~rmit by the Board of Zoning Appeals, to the owner of such lot for the purpose of use by a carnival, circus, circus menagerie, wild west, trained animal, dog, pony or like show. Sec. 5-77. Deootit to insure cleaning premises. No license shall be granted under this division until the operator of such carnival, circus, circus menagerie, wild west, trained animal, dog, pony or like show shall have deposited with the Treasurer three hundred dollars in United States currency to be used by him to clean and put in order the lot or street occupied by the carnival, circus, circus menagerie~ wild west, trained animal, dog, pony or like show afterit has moved or to be returned to the person when the lot or street has been cleaned and put in order by the person in a manner satisfactory to the Treasurer. Se~. 5-78. Not aoplicable to shows, etc. inside Fair Grounds.' The provisions o£ this division shall not apply to circuses,. Carnivals or shows inside the grounds of any agricultural fair held in the county, as provided by the Code of Virginia, Section 58-279 and 58-280, while such fair is being held. ARTICLE VII. AuLomobile Graveyard. Sec. 5-79. Amount of Tax; transferability proration. Every person who operates an automobile gravey8rd, as defined in the Code of Virginia, Section 33-279.3, shall pay a license fee to the Treasurer of the County, in the sum of one hundred dollars per annum, for a license which shall be nontransferable and there shall be no proration for any portion of the year. aRTICLE VIII. Bondsmen. Sec. 5-80. Amount of tax. Every person other than a guaranty, indemnity, fidelity, and security company doing business in the state under the provisions of the Code Of Virginia, Sections 38.1-299 to 38.1-657, as amended, that engages in the business of entering or offering to enter into bonds for others for compensation, whether as a principal or ~s,u~ety, shall pay a license tax equal to one hundred dollars. Sec. 5-81. Certificate prerequisite to issuance. No license shall be issued to any person pursuant to the preceding section until the a~plicant shall have first obtained a certificate from the Judge of the Circuit Court of the county that such person is of good moral character and entitled ~o be so licensed. ARTICLE IX. Contractors, Electrical Contr~.~ctors, Plumbers, Steamfitters and Speculative Builders. Sec. 5-82. Contractors - Defined. Every person accepting or offering to accept orders or contracts for doing any work on or in any building or structure, requiring the use of paint, stone, br~ck, mortar, cement, wood, fabricated or manufactured floor or wall coverings, structural ~,ron or steel, sheet iron, galvanized iron, metallic piping, tin, lead or other metal or any building material; or accepting or offering to accept orders or c~ntracts to do any paving or curbing on sidewalks or streets, public or private property, requiring the use of asphalt, brick, stone, cement, woo8 or any composition; or accepting or offering to accept orders or contracts to excaWate earth, rock or material for foundations or any ~ther ouroose_ or acceotin~ or offerin~.to acce~ orders or conDracts to dredge ny materma± xor any purpose, or accep~mng or o~ermng to accept orders or C~nstruct any sewer of~s~ne~.brick, c,ncrete, terra cotta, or ~ or accepting or accept orders ~or c'on%rac~s to care for.; Cemeteries; or accepting or to accept orders or contracts for g, reme~eltng, repairing, wrecking, razing or ~emolimfiing any structure; for moving any building, or for drilling, boring or~..d~gging a well; or for the installation, maintenance, or repair of neon signs, or air-conditioning apparatus or equipment; or for fumigation or disinfecting ~o prevent the spread of'~ disease; or farthe eradication or extermination of rats, mice, termites, vermin, or insects or bugs of any kind; shall be deemed to be a contractor, whet~r such work is done or offered ~o be done by day labor, general contract or subcontract. Sec..5-83. Same - Amount of License Tax. Every contractor, for the privilege of transacting business in this county, including the performance in the county of a contract accepted outside this counsy, shall pay a license tax equal to twenty-five dollars and one per centum of %he gross amount of all fees received from con%facts accepted on a fee basis and one ~wentieth of one per cen%um of the gross receipts from all contracts accepted on a basis other than a fee basis. Sec. 5-8~. Electrical Contractor- Defined; contractor's license required. Every person engaging in the business of accepting or offering to accepn orders or contracts for doing any work on or ib any building or premises involving erecting, installing, altering, repairing, servicing, or maintaining electric .wiring, devices or appliances permanently connected to such wiring; or the erectimg, repairing or maintaining of lines for the transmission or distribution of electric light and power; shall not be deemed to be a contractor as defined in nhe preceding 'section, but shall be deemed to be an electrical contracnor and shall pay for t~ privilege of conducting the business of an electrical contractor the same license tax as that of a contractor, which'shall se computed in the same manner, on the same basis, and a~ the same schedule of rates as the license tax imposed by this section upon connractors generally. Sec. 5-85. Same - Bond R=quired. Every person engazed in business as an electrical contractor making application for a license to conduct his business in the county under this article shall, before %he license tax shall be paid and the license issued, execute and dSliver a bond required by section lg-46. Sec. 5-86. Speculative Builder Amount of license tax; Basis for computation. 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 said building, whether or no% such person eontracts with one or moreduly 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 said buildings, shall be deemed fo be a speculative builder and for the privilege of transacting business in this counLy shall pay a license tax ~qual to $25.00 and one twentieth of one per centum on the entire cost of erecDing the building, exclusive of the value of the land, but including the cost of off-site improvements~ namely, water systems, sanitary sewerage svstems; storm drainage svst ems and roads, curb and gutter improvements, when such speculative builder does not contract with a duly licensed contractor therefor. No per~mn that is duly licensed as a contractor under Section 5-83 and that is also engaged in the business of speculative building for which a license tax would be otherwise prewcribed by this section shall be liable for a separate license, assessable under this section, but every such person shall include in the basis for the tax to be computed under Section 5-83 all of the costs which a speculative builder is required to include under the provisions of this Section, which costs shall be considered as a part of the orders or contracts, accepted by the tax- payer in computing the taxpayer's contractor's license. Sec. 5-87. Contractor's license required for Plumbers and Steamfitt ers. It is especially provided, however, that no person~ who engages in the business of a plumber or steamfitter shall be deemed to be a contractor as defined by this article, by reason oD or with respect to the conduct of the business of plumbing or steamfitting; but e#ery such person shall pay for the privilege of conducting the business of a plumber or steamfitter a license tax, computed in the same manner, on the same basis, and at the same schedule of rates, as the license tax impssed by this article upon contractors generally. Sec. 5-88. Designation of place of business. Every license of a contr~tor, electrical contractor, plumbing or steamfitting contractor, building wrecker, and of a speculative builder shall desiEnate the regular office or place of business in the county, if there be one, as the specified house or definite place at which the business is to be conducted; if there be no such regular office or place of business in the county, but such person is transacting business in the county, then such license shall designate the residence or place of business of the taxpayer wherever it may be and also the first place in the county at which work is to be performed as the specified house or definite place at which the business is to be conducted. county. Sec. 5-89. Scope of License. Everylicense issued under this article, shall be good throughout the Sec. 5-90. Exhibition of license prerequisite to obtaining permit, County contract and subdontract. Every contractor, electrical contractor, plumber and steamfitter, building wrecker, and specut&tive builder, who proposes to do work in the county, for which a permit must be obtained from, or contract let by a department, bureau or officer of the county, shall upon making application for such permit, or upon the award of such contract, exhibit to the proper county official the county license authorizing him to engage in the business for the year in which the permit is applied for, or in which such contract is awarded, and shall furoish to that official and %o the License Inspector a list of his subcontractors, and if any or all of such subcontractors have not been closed or awarded at the time of applying for such permit or award of such contract, he shall furnish such list in writing imm~diate!y upon awarding the subcontract or contracts, and he shall not allow the work under any subcontract to pro,ced until %he subcontractor shall have exhibited to him his county license to do such business in the county for the current year. Sec. 5-91. Building Wrecker's selling materials; merchants and contractor~t. licenses required. Every person engated in the business of wrecking, rezing or demolishing buildings or structures and selling the materials obtained from the buildings and structures shall, in addition to the contractor's license tax, pay for such additional privilege of selling the n~terial, a merchant's tax as provided in section 5-109. Sec. 5-92. Exemption generally when City, Town or County License put.chased elsewhere; exception. When a contractor, electrical contractor, plumbing or steamfitting contractor, or building wrecker shall have paid a local licenwe tax to any city, town or county in which his principal office or branch office may be located, be shall be exempt from the payment of additional license tax to the county for conducting any such business within the confines of this county except where the amount of business done by any such person in this county exceeds the sum of twenty-five ~housand dollars in any year, in which event the person shall be liable for the license tax as provided in Section 5-83, as well as all other provisions of this article. The Commissioner of the Revenue shsll ?ave the power to require such periodic reports as he may deem necessary of all persons claiming exemption under this section. The exemption mentioned in this section shall not affec.t in a~y other way the requirements of this article. Sec. 5-93. Deduction of receipts taxed by another city, town or county. In computing the license tax of a contractor, electrical contractor, plumbing or steamfitting contractor or building wrecker whose principal office or branch office is located in the county, there shall be exempt from the basis of taxation the amount of business done in any other city,town or county upon which a local license tax has been assessed as provided in the Code of Virginia, Section 58-299. ARTICLE X. Fortunetellers, etc. Sec. 5-9&. License required; amount of tax. Every person engaged in the occupation of a fortuneteller, palmist, astrologist, numerologist, clairoyant, craniologist, phrenologist, a card reader, spiritual reader or advisor or in any other manner pretending to tell fortunes, or pretending to disclose mental faculties of individuals, for any money, gift, gratuity or other reward , within the county, shall pay a license tax of three hundred dollars. Sec. 5-95. Certificate Prerequisite to Issuance. No such license shall be granted to any person except ±upon a certificate of the Chief of Police that such person has appeared at police head- quarters and has been photographed, had his fingerprints taken, and given such general description of himself as is required by the Chief of Police and has presented to him a certificate signed by five citizens of the county, that sufh person is of good character and honest demeanor and has resided in the county for at least eighteen months prior to the granting of such certificate and except and until the chief of police shall be satisfie~ from his own knowledge, or from an independent investigation to be made by him that the statements contained in the certificate required to be signed by citizens of the county are true. ~pon presentation of such certificates to the Commissioner of the Eevenue by any such applicant, the Commissioner of the Revenue shall issue a license in which shall be stated the day, month and year in which the license expires; and upon the payment of the license tax and issuance thereof a duplicate shall be transmitted to the Chief of Police. Sec. 5-96. Article not Applicable to Charities. Nothing contained in the two preceding sections shall be construed to apply to persons pretending to tell fortunes or practicing palmistry, phrenology or craniology in a regular licensed theatre, as part of any show or exhibition presented therein, or as a part of any play, exhibition, fair Or show presented or offered in aid of any benevolent, charitable or educational purpose. ARTICLE XI. Hotels, Restaurants, etc. Sec. 5-97. Hotels-Inn or Lodzing house of more than ten bedrooms deemed hotel. Every person who keeps a public inn or lodging house of more than ten bedrooms where transient guests are fed or lodged for pay in the county shall be deemed to be engaged in the business o~ keepink a hotel. E transient guest is one who puts up for less than a week at such hotel, but such a house is no less a hotel because some of its guests put up for longer periods than a week. Sec. 5-98. Same - Amount of Tax. Every person operating such a hotel as defined in the preceding section shall pay an annual license tax equal to ten dollars and twenty hundredths of one · per centum of the gross receipts in excessof ten thousand dollars from the business except receipts from telephone service and use and except rent from stores or other soace operated independently on ground level with outside entrance. Sec. 5-99. Restaurant, Soda Fountain, et c. Every person engaged in the business of operating an eating house, a lunch stand, lunchroom, restaurant or soda fountain,or who shall sell, offer for sale, cook or otherwise furnish for compensation, diet, food or refreshments of any kind, at his or its house or place of business, for consumption therein, shall obtain a license for the privilege of doing business in the county and shall pay a license tax therefor equal to ten dollars and twenty h~undredths of one per centum of the gross receipts in excess of thirty thousand dollars from the business. Every license issued to such person shall authorize the licensee to sell, Offer for sale, cook or otherwise furnish for compensation at retail only and not for resale, diet, food or refreshments of any kind at the house or place of business of the licensee for consumption therein, and a separate license shall be required for each house or definite place of business. Sec. 5-100. Tourist Home - Amount of Tax. Every person operating a private home where one to nine bedrooms are furnished to tourists for compensation shall be subject tn a license tax of ten dollars. Sec. 5-101. Same - Restaurant license tax applicable when meals furnished. If meals are furnished by such a person'to persons other than those to whom bedrooms are also furnished for compensation, or if meals are furnished to those who are furnished bedrooms and an additional charge is ~ade for such meals, then in addition to the above license tax there shall be assessed a restaurant license tax for the gross receipts of the business from such meals including the additional charges for meals furnished those to whom bedrooms are also furnished. Sec. 5-102. Health Certificate prerequisite to Issuance. Any person applying for a license pursuant to this article shall present a current certificate or permit from the Bounty Health Department, certifying that he has complied with all of the applicable requirements of the Health Department. The Commis~oner of the Revenue shall not issue a business license until such permit or certificate is presented. ARTICLE XII. Loan Companies and Bankers. Sec. 5-103. Firms organized under Morris or similar plans. Every firm and corporation organized under the Morris or similar systems w?~ich makes loans on the installment payment plan, secured by endorsement or security other than assignment of wages or household property, which loans are discounted at the legal rate of interest, shall pay a license tax equal to one hundred and fifty dollars and five dollars for each one thousand dollars of its capital and surplus in excess of ten thousand dollars at the beginning of each license year. S8c. 5-10~. Small Loan Companies. Every person licens×d under the Virginia Small Loan Law shall pay a license tax equal to five hundred dollars and one per centum of the gross receiprs of the business in excess of forty-eight thousand dollars excluding repayments of principal. Sec. 5-105. Persons other than Small Loan Companies lending money for purchase of~ chattels secured by liens thereon; purchaser of conditional sale contracts. Every person, other than a person licensed under the Virginia Small Loan Law, engaged in the business of lending money to others for the purchase of motor vehicles, refrigerators, radios, oil or gas burners, electrical appliances, household furniture or equipment, or any other goods or chattels, whether new or used, secured by a lien on such goods or chattels, or paying the purchase price of any goods or chattels for the buyer and securing the sum so paid by a lien on the same, or, by the purdhase from a dealer of conditional sales contracts or chattels, mortgages, and the notes or other obligations, if any, secured thereby, or in any other manner or by any other method financing in whole or in part, the purchase of such goods or chattels by or for others; and every person, other than a person licensed under the Virginia Small Loan Law, engaged in the business of lending money to others secured by lien on such goods or chattels, whether for the purchase thereof or not, shall pay a license tax equal to three hundred dollars and seventy-five hundredths of one per centum of the gross ~eceipts of the business in excess of thirty thousand dollars, excluding repayments of principal. Nothing herein shall require the payment of any license tax under this paragraph by any bank or trust company. A~TICLE X III. Merchants. Division 1. Generally Sec. 5-106. Combination wholesale and retail me~chant. Any person who is both a reail merchant and a wholesale merchant is hereby required to obtain both classes of license; provided, however, that any retail merchant who desires to do a wholesale business also may elect to do such wholes&le business under his retailer's license by paying license taxes under the provisions of this article as a retailer on both his retail and wholesale business; but this provision shall not apply to any retail merchant the greater part of whose business at the licensed place during the next preceding year was wholesale, nor to a b. eginner the greater part of whose business it is estimated will be wholesale for the period covered by the license. Sec. 5-107. Oommission Merchants. Every person who receives or distributes food products, cotton, flour, hay, grain, provisions, dry goods, merchandise, or other commodities shipped to him for distribution on account of the shipper, or who participates in the profits ensuring from or accruing out of the sale of such commodities, or who invoices such sales or collects money therefor; and every person buying or selling for another any kind of merchandise or commodities, on commission, except associations or organizations or farmers for mutual help in the marketing of their produce and not for profit; and every person who sells any personal property which may beleft with or consigned to him for sale on commission, shall pay a license tax equal to twenty dollars and fifty hundredths of one per centum of of the gross commissions of the business. The provisions of this section shall not apply to any person who on commission sells merchandise by sample, circular or catalogue, where the merchandiae subsequently delivered is not samples, who has no office, display room, store or other definite place ,~6f business in the state, who has no stock of merchandise in his custody or possession or under this control at any time durl ng the year, and who employs no person. Divi sion 2. Retail. Sec. 5-108. Defined; license required. Every person engaEed in the busir~ss of a retail merchant shall obtain a license for the privilege of doing business in the county and shall pay a license tax therefor. The term "retail merchant" as used in this division shall include every merchant who sells to ot~rs at retail only and not for resale. Sec. 5-109. Amount of License Tax. For every license issued to a person engaged in the business of a retail merchant, the amount of license tax to be paid therefor shall be equal to ten dollars and ~wenty hundredths of one per centum of the gross receipts of the business in excess of thirty thousand. Sec. 5-110. Applicability of Division to Manufacturers. All goods, warez and merchhndise manufactured by a retail merchant and sold as merchandise shall be considered as sales; provided, that this division shall not be construed as applying to manufacturers who sell or offer for sale at the place Df ~anufacture, goods, wares and merchandise manufactured by them. A manufacvurer'~may, without a retail merchant's license, s~ll at the place of manufacture the goods, wares and merchandise manufactured by him. If a manufacturer desires to sell at a definite place or store other than the place of manufacture, at retail only and not for resale, the goods, wares and merchandise manufactured by him then such manufacturer must take out a retail merchant's license. When a manufacturer establishes a place or store for the sale of his goods, wares and merchandise, other than at his place of manufacture, at retail only and not for resale, the gross receiptm of the business'shall include not only the amount of salez made by such manufacturer of goods, wares, and merchandise purchased from others, but also the gross receipts from the sale of the goods, wares and merchandise manufactured by him and sent from the place of manufacture to his store for sale and sold; and he is required to report as hereinafter provided, him and sold at his tore or definite place in this county other than the place of ma nufac ture, Sec. 5-111. Applicability to distributing house. For every distributin~ house or place in thins county (bther than the house of or place of manufacture; operated by any person engaged in the business of a merchant in this county, for the purpose o~ distributing goods, wares, and · merchandise among his or its retail stores, a separate license shall be required, which license shall be the same as that required by this article of a wholesale merchant, and the license tax shall be the same as that imposed in this article on a wholesale merchant, and all of the requirements and provisions of this article relating thereto shall aoply. Sec. 5-112. Computation of License for Bezinner. For the purpose of ascertaining the tax to b~ paid by a retail merchant beginning business, he shall estimate the gross receipts of the business which he will receive between the date of the issuance of his license and the end of the then current license year, including an estimate of the sales of goods, wares, and merchandise manufactured by him to be offered for sale at the placx at which he conducts his business as a retail merchant; provided, that such place is not the place of manufacture, and his beginner's Dax shall be computed on the basis of his gross receipus so ascertained subject to correction after the close of the license year upon the basis of his actual sales. Sec. 5-113. Deduction of freight paid from gross receipts. If the freight paid by a retail merchant on any merchandise sold by him shall exceed twenty-five per centum of the price paid by him for the article itself, the amount of such freight in excess of twenty-five per centum of the purchase pri~'a of the merchandise paid by the merchant shall be eliminated from consideration in ascertaining the amount of sales of such retail merchant as a part of the gross receipts of the business. Sec. 5mlle. Special License for Closing-Out Business. If, after the close of the year for which the license is issued, the retail merchant should elect not to renew it, but desires the privilege to sell whatever goods, wares and merchandise he may have on hand at the time, it may be lawful for him to do so upon obtaining a license and the payment of a license tax therefor measured by the retail sale value of such goods, wares and merchandise, which value he shall estimate and reoort to th Commissioner of the Revenue; provided, however, that no additional purchases are made and added to the goods, wares and merchandise on hand after the estimate has been made; and, provided further, that no such license shall be assigned or transferred. Sec. 5-115. Applicability to Co-operatic. Every co-operative association, society, company or exchange created or operating under the provisions of the Code of Virginia, Sections 13.1-301 to 13.1-311, and every nonprofit, co-operative association, with or without capital stock, created or operating under the provisions of the Code of Virginia, Sections 13.1-312 to 13.1m3~4, and every co-operative marketing or purchasing association or corporation incorporated, or organized under the general corporation laws of this state and brought under the provisions of the Code of Virginia, sections 13.1-301 to 13~I-3~.4, whethere such association, society, company, exchange or corporation be organized or brought under the provisions of those sections of the Code of Virginia prior or subsequent to the effective date hereo, and Whether chartered under the laws of this Btate or otherwise chartered and doing business in this state, and conducting a merchanti!e, merchandise or brokerage business on the co-operative plan, shall be taxable as a merchar~ by the county. Every such association, society, company, exchange or corporation which sells to others at retail only and not for resale shall be a retail merch~nv and taxable as such under this division. Sec. 5-116. When commission merchant's license required. Goods, wares and merchandise not belonging to a retail merchant which are offered for sale by the retail merchant or by any other person at the retail merchant's du~y licensed place of businezs shall require such retail merchant to take out the license of a commission merchant as provided in Section 5-107 · Sec. 5-117. Applicability to operator of coin-in-the slot machines. Every person who has complied with the provisions of the Code of Virginia, Section 58-364, and who sells merchandise by means of machines operated on the coin-in-the slot principle shall pay the merchant's license tax prescribed by this division. The custodian of the premises upon which such machine is located shall cause such machine to be plainly marked so as to show the name and address of the owner thereof. Division 3. Wholesale. Sec. 5-118. License Required; tax basis. Every person engaged in the busi~ss of a wholesale merchant shall obtain a license for the privilege of doing business in the county and shall pay a license tax therefor %o be measured by the amount of purchases made by him during 'the next preceding license year. Sec. 5-119. A~ount of tax. For every license issued to a person engaged in business of a wholesale merchant the amount of license tax to be paid therefor shall be equal to twenty-five dollars and ten cents on every hundred dollars of the amount of purcbmses throughout the then next preceding calendar year. Sec. 5-120. "Purchases" defined. The word "purchases" as used in this division shall be construed to include all goods, wares and merchandise received for sale at each definite place of business of every wholesale merchant, and shall not be construed to ex- clude any goods, wares and merchandise otherwise coming within the meaning of the word. Ail goods, wares and merchandise manufactured by a wholesale merchant and sold or offered for sale as merchandise shall be considered as purchases within the meaning of this section; provi~d~d, that this section shall not be construed to apply to manufacturers who offer for sale at the place of manufacture, goods, wares 9nd merchandise manufactured by them, but such manufacturer may, without a wholesale merchant'd license, sellat the place of manufacture, the goods, wares and merchandise manufactured by him. If a manufacturer desires to sell, at a definite place or store, other t~n the place of manufacture, to others for resale, or tn institutional; commercial or industrial users the goods, wares and merchandise manufactured by him~ then such manufacturer must take out a wholesale merchant's license~ When a manufacturer establishes a place or store for the sale of his goods~ wares and merchandise, other than at his place of manufacture, to others for resale, the amount of the license tax is to be measured non only by the amount of purchases made by such manufacturer from others, if any, but also by the goods, wares and merchandise manufacture~ by him and sent from the place of manmfactul~ to his store for sale, if any; and he is required to report, as hereinafter provided, not only the amount of goods, wares and merchandise purchased by him from others and offered for resale, but also the amount of goods, wares and merchandise manufactured by him either within or without the county and offered for sale by him at his store or definite place in this county, other than the place of manufacture. The word "purchases" as used in this division in relation to the purchase price of goods~ wares and merchandise sold by a manufacturer at a place of business other than the place of manufacture shall be the cost of manufacturing such goods, wares and merchandise together with the factory mark-up and overhead. Sec. 5-121. Applicability to distributing house. For every distributing house or place in the county (other than the house or place of manufacture) operated by any person engaged in the business of a merchant, for the purpose of distributing goods, wares and merchandise among his retail stores, a separate license shall be required, and the goods, wares, and merchandise distributed through such a distributing house or place shallbe reg~arded as purchases for the purpose of measuring the license tax, which tax shall be the same as the license tax imposed by his division on a wholesale merchant. Sec. 5-122. Applicability to Co -operatives. Every co-operative assoc~tion, society, company or exchange crewed or operating.under the provisions of the Code of Virginia, Sections 13~1-30! to 13.1-311, amd every nonprofit, co-operative assoc~tion, with or without capital stock, created or opersting under the provisions of the Code of Virginia, Sections 13.1-312 to 13.1-3&4, and every co-operative marketing or purchasing association or corporation incorporated or organized under the general comporation laws of this state and brought under the provisions of the Code of Virginia, sections 13.1-301 to 13.1-344, whether such association, society, company, exchange or corporation be organized or brought under the provisions of those sections of the Code of Virginia prior or subsequent to the effective date hereof, and whet~r chartered under the laws of this state or otherwise chartered and doing business in this ~tate, and conducting s merchantile, merchandise or brokerage business on the co-operative plan, shall be taxable as a merchant by the county. Every such association, society, company, exchange or corporation which sells to others for resale only or which sells to institutional, commercial or industrial users, sh all be a wholesale merchant and taxable as such under this division. Sec. 5-123. Computation of tax for beginner or person not in business for full preceding year. For the purpose of ascertaining the tax to be paid by a wholesale merchant beginning business, his purchases shall be considered to be the amount of goods, wares and merchandise bought to commence business with, including goods, wares and merchandise manufacture~ by him ~o be offered for sale at the place at which he conduc~s his business as a wholesale merchant, provided such place is not the place of manufacture; also including an estimate of ~urchases which the wholesale merchant will make between the date of the issuance of his license and the end of the current license year, and including an estimate of the amount of goods, wares and merchandise manufactured by him to be offered for sale at the place at which he conducts his business as a wholesale merchant, provide~ euchplace is not the place ~t.x shall be basis $1 o a~s_certai correction of the year asis of his actual purchases. ., The ~license tax of every wholesale merchant Who was licensed at a definite of business for only a part of the next preceding license year shall be the then current license year on the basis of an estimate of purchases t'he wholesale merchant will make throughout the then current license year, :including an estimate of the amount of goods, wares and merchandise manufactured by:him to be offered for sale at the place at w~ich he conducts his business as a wholesale merchant, provided such place is not the place o£ manttfacture. Sec. 5-124. Correction of Estimated Tax. Every estimate of purchases made bM or for a wholesale m~rchant beginning business and every estimate of purchases made by or for a wholesale ~merchant licensed for only a part of the next preceding license tax year, including every estimate of the amount of goods, wares and merchandise manufactured by any such wholesale merchant to beoffered Eor sale at the place at which he conducts his busirsss as a wholesale merchant, provided, such place is not the place of manufacture, shall be subject to correction by the Commissioner of the Revenue, so that the tax shall be finally based upon the correc% amount of purchases actually made. Sec. 5-125. Special licenses for closing-out b~sinsss. If, after the close of the year for which a license is issued, the wholesale merchant should elect not to renew it, but desires the privilege to sell whatever goods, wares and merchandise he may have on hand aL the time, it may be lawful for him to do so upon obtaining a license and the payment of a license tax therefor upon the basis of regarding such goods, wares and merchandise as purchases for the purpose of computing the license tax; provided, however, that no additional purchases are made and added to the goods, wares and merchandise on hand; and provided further, that no such license shall be assigned or transferred. Sec. 5-126. When Commission Merchant's License Required. Goods, wares and merchandise not belonging to a wholesale merchant which are offered for sale by the wholesale merchant or by any other person at the wholesale merchant's duly licensed place of business shall require such whole- sale merchant to take out the license of a commission merchant as provided in section 5-107. Sec. 5-127. Additional License not Recuired for Simultaneous sale and deli'very at other than olace of business. A wholesale merchant, who has been duly licensed by the county, may othr than at a definite place of business, sell and deliver at the same time to licensed dealers or retailers, bit not to consumers, anywhere in the county, without tbs p~vment of any additional license tax of any kind for such privilege to the county, unless otherwise provided by law. Division 4. Itinerant and Transient Me rcha nt' s Sec. 5-128. Itinerant Merchant Defined. Every person engaged in temporary or transient business in the county and who, for the purpose of carrying on such business, hires, ~ases or occupies any building or structure for any period less than one year for the purpose of selling or offering for sale goods, wares and merchandise to others ar. retail only and not for resale, except goods, wares and merchandise received from banpruptcy sales, trustee sales, railroad wre~ks, fire sales, slaughter sales, or sale of like character or designation, and stock received from expositions and fairs, whether s~ch person associates temporarily with another merchant or engages in such temporary or transient business in connection with or as a part of the business or in the name of another merchant or not, shall be deemed an itinerant merchant. Sec.5-129. Same - License Required; Amount of Tax. Every itinerant merchant shallobtain a license for the privilege of doing business in the county and shall pay a license tax of one hundred dollars minimum or an amount estimated to be the amount of sales that be will make between the time of beginning business and the close of the license ~ax year, based on the rate of the retail merchant's license if that amount be greater and such license tax paid shall be subject to correction after the close of the license year based on the gross receipts at the rate of taxation for retail merchants; provided, however, that the license tax for any one calendar year shall not b~ less than one hundred dollars. Sec. 5-130' Same - Report prerequisite to Issuance. Every itinerant merchant when applying for a license to do business in the county shall report to the Commissioner of the Revenue the street and house number of the place where he proposes to conduct business, and no license shall be issued unless such place is adequately illuminated in the daytime without the aid of artificial light. He shall further report in detail the goods, wares and merchandise to be sold at such place and what statements or representations are to be made or advertised concerning them; and if previously engaEed in a like or similar business, he shall designate all the places where the same has been conducted within the preceding twelve months. Sec. 5-131. Same- Hours of sale of certain merchandise. No itinerant merchant shall sell, between the first day of Aoril and the thirtieth day of September, both inclusive, between the hours of ?:00 p.m. and 8~.00 A.M, nor between the first day of October and the thirty-first day of March, both inclusive, between the hours of 6:00 P.M. and 8:00 A.M., any jewelry, diamond or other precious stone, watch, clock, gold or silverware, gold or silver- plated ware, rugs, curtains, carpets, tapestries, statuary, porcelains, chinaware, pictures, paintings, bric-a-brac or articles of virtu. Sec. 5-132. Same - False Representation. 'Every itinerant merchant selling or offering for sale goods, wares and merchandise shall in describing them be truthful with rempect to the kind, quality and description of such goods, wares and merchandise, which, for the purpose tBereof, shall be considered as warranties, and any breach of such warranties shall be sufficient to vitiate such sale, and the person making such false representation shall be punished as prescribed in Section 1-6. Sec]5-133. Transient. Every person who enga!~es in the temporary or transient business in the county of selling or offering for sale goods, wares and merchandise of any description, except candy, confectionery and fruit, in the entrance way of any building shall pay a license tax of ten dollars for each week. No license shall be issued for any period less than one week. Sec.5-134. Not applicable to sales by Court Officers. Nothing in this division shall be construed to require the payment of a license tax for the sale of goods, wares and merchandise by an assignee, trustee, executor, fiduciary, officer in bankruptcy orother officer appointed by any court of this state or of the United States. ARTICLE XIV. Peddlers. Sec. 5-135. State law definitions applicable. The definition of a peddler as provided in th~ Code of Virginia, Section 58-340, and the exemptions provided in the Code of Virginia, Section 58-356, and evidence of exemption provided in the Code of Virginia, Section and other sections of the Code of Virginia with reference to peddlers generally shall beapplicable ~n this article. Sec. 5--136. Amount of tax for Peddlers generally and Peddlers of ice, wo~ or coal~ The license tax for peddling or bartering for each person so engaged or employed when he travels on foot shall be fifty dollars and when he peddt~s o~Dwise than on foot the fee shall be two hundred dollarS except that: A tax on oeddlers of ice, wood or coal not produced by them but purchased for resale shallbe twenty dollars for each vehicle used in such peddling. Sec. 5-137. Amount of tax for Peddlers of homegrown agricultural prod~ts and for Peddlers of groceries generally. The tax on peddlers on meat, milk, butter, eggs, poultry, fish, oysters, game, ve~et_ables, fruits or other family supplies of a perishable nature not grown or produced by them shall, be twenty-five dollars for each vehicle used in such peddling; and the tax on peddlers of family supplies of a perishable nature not grown or produced by them and groceries generally including such articles as are customarily sold in grocery stores other than alcoholic beverages shall be fifty dollars for each vehicle used in such peddling. Sec. 5-138. Seafood Peddlers. The tax on peddlers of seafood who buy the seafood they peddle directly from persons who catch or take such seafood shallbe five dollars. Sec.5-139. Peddling to licensed dealers or retailers. The tax on p~dler~ of goods, wares and merchandise who shall peddle goods, wares or merchandise to licensed dealers or ret~ailers, .for each vehicle used in such peddling, fifty dollars. Sec. 5-140. Ta~s. Every person who is licensed as a peddler and has paid the tax as provided in the preceding section shall be provided a license tin or tag which shall be affixed to the vehicles used by the peddler. Sec. 5-~1~1. Transferability; unlawful parking. A peddler's license shall not be transferable and shall not be subject to proration. The full amount of the license tax shall be paid when assessed. It shall be unlawful for a peddler to park, stand, stop or allow a vehicle to remain in any place for the purpose of peddling any longer than is necessary to conclude a sale of any goods, wares or merchandise or a continuous uninterrupted series of sales t~reof and in any event it shall be unlawful for a peddler to park, stand, stop or allow a vehicle to remain in any place for the purpose of peddling more than thirty minutes in any day. ARTICLE XV. Slot Machines and Bending Machines. Sec. 5-1~2. Article not construed as permitting operation of unlawful machine. Nothing contained in this article, shallbe construed as permitting any person to keep, maintain, exhibit or operate any slot machine or other device the operation of which is prohibited by law. sec. 5-1~3. Machine - Amount of Tax. Every person having anywhere in the county a slot machine of any description into which are inserted coins of any denomination that dispose of articles or merchandise or for the purpose of operating devices that operate on a coin-in-the-slot principle, used for gain except ~ay telephones and machines used solely for the purpose of selling individual sanitary drinking cups or sanitary drinking cups andnatural water at one cent shall pay the following license taxes: For each weighing machine and each machine used solely for the purpose of selling shoestrings or postage stamps, one dollar. For each machine used solely for the purpose of selling chewing gum, nuts or candy operated by the insertion of pennies, one dollar. For each machine used solely for the purpose of selling chewing gum, nuts beverages or candy operated by the insertion of a coin or coins other than pennies, three dollars. For each machine operated on premises for which a merchant's license and state tobacco retailer's license have been obtained used solely for the purpose of selling cigarettes, three dollars. For each coin-operated musical device or musical machine that operates on the coin-in-the slot principle, five dollars. For each vending machine used solely for the sale of agricultural prodonts or cigars, three dollars. For each receptacle of automatic baggage or parcel checking machines or receptacles, used for the storage of baggage or parcels of any character, operated on the coin-in-the-slot principle, twenty-five cents. For each other vending or amusement machine or game of skill, operated by the insertion of pennies, ~wo dollars. For each coin-operated radio or television, one dollar. For each other bending or amusement machine or game of skill operated by the insertion of coins of any denomination larger than pennies, twenty-five dollars. For each coin-operated automatic washer, drier, or ironer, two dollars per unit. For each coin-opera%ed dry cleaning machine, twenty-five dollars, per unit. Sec. 5-144. Same - Transferability; total tax to be paid in one sum. The licenses provided for in the preceding section are not transferable and shall not be prorated. The total license tax assessed in the preceding section s?.all be paid inone sum at the time the license is issued. Sec. 5-145.- Same - Oath of applicant prerequisite to issuance. The Commissioner of the Revenue shall, before issuing any license under this article, require the applicant to state on oath that no element or chance enters into the operation of t~ machine for which a license is desired. Sec. 5-146. Amount of tax on operator; tax in addition to tax on machine. Every person engaged in the business of repairing, selling, leasing, renting or otherwise furnishing slot m~chines to others or placing slot machines with others shall be deemed a slot machine operator. Every slot machine operator shall pay a license tax equal to one hundred dollars. The license tax imposed by this section is not in lieu of, but in addition to, the license tax imposed in this article on slot machines or the custodian of premises where slot machines are located. Sec. 5-147. Applicability of preceding section. The provisions of the preceding section shall not be applicable to persons qualified under the Code of Virginia, Section~ 58-397. Sec. 5-148. Operator, etc. not to permit operation by persons under sixteen. It shall be unlawful for any proprietor, owner, operator, bailee, licensee or custodian of any slot machine other than a vending machine which does nothing but vend merchandise end ex.cept machines which provide service only knowingly to permit any person under the age of sixteen years to operate such slot machine. Sec.5-149. Unlawful topermit unlicensed machine; machine without sticker on premises. It shall be unlawful for any person other than one duly licensed as a slot machine operator to have on his premises or on any premises under his control or to keep or place or permit tobe placed er kept on such premises, any machine or device for which a license is required by this article, unless such machine or device has been licensed and the proper lic.ense tgx paid therefor and a sticker, tag or stamp provided for attached and securely fastened thereto. Sec. 5-150. Applicability of article. The provisions of this article shall not be applicable tovending machines operat~ed by persons who have complied with the provisions of the Code 'of Virginia, Section 58-364, and have frunished the Commissioner of theRevenue with a list of the locations where such machines are operated. Any person having any such coin-operated machine and failing to proecure a county license therefor or otherwise violating this section shall be subject to a fine of not less than $25.00 nor more than ~250.O0 for each offense and the machine or other device shall become forfeited to the County. ARTICLE XVI. Utility and Service Companies. Sec.5-151. Persons furnishing water or sewage collection or disposal. Every person engaged in the business of furnishing water or sewage collection or disposal shall pay for the privilege an annual license tax equal %o one-half of one per centum of the gross receipts of the business accruing ~o such person from such business in the county. Every person engaged in the business of furnishing water or sewage collection or disposal not having available adequate or accurate records of the gross receipts of the business accruing in the county ~r who shall elebt on his own accord to do so shallpay a license tax equal to eighteencents for each house or equivalent houses when such buildings are so classed, whether served for whole or part of a year. The license ta~ when base~" on the number of houses or equivalent houses or buildings when so classed shall be a minimum of ten dollars. Sec. 5-152. Persons furnishing heat, light, and power and gas, ---Ar_ount of tax; exc epti on. Every person engaged in the business of furnishing heat, light, power and gas in the county shall pay for the privilege an annual license tax of one-half of one per centum of the gross receipts derived from within the county, excldding, however, such services furnished federal, state and local public authorities, its officers or agents~ sales for resale to other electric utilities and sales for industrial purposes. Sales of heat, light and power for industrial purposes shall mean sales to any person engaged in manufacturing, mining or processing having a contract demand of 100 KW or more. Sec. Same - Deductions from gross receipts in computing tax under two preceding sections. There shall be deducted any sum pa~.d by such person to the County as merchantts license ~a× ~rom the amount of gross receipts when computing the amount of gross receipts as required by the two preceding sections. The amount paid for motor vehicle license tax shall not be consider~d as deductible. Sec. 5-15&. Same- Persons engaged in telephone and telegra~ph business. Any person engaged in the telephone or telegraph business in the county for the privilege of doing business in the county, but not including any business done to or from points w~.thout the state ~nd not including any business done for federal, state and local public authorities, its officers or agents, shall pay a license %ax equal to one-half of one per centum of the gross receipts of the business from local exchange service within the county. On every person engaged in the telephone business and having less than five hundred main stations, subscribers or service accounts and who shallelect in lieu of the foregoing tax shall pay a tax of ten cents for each main station, subscriber or service account. ARTICLE XVII. Trades and Occupations not Otherwise $1assified. Sec. 5-155. Junk dealers, canvassers and dealers in secondhand paper. Every junk dealer shall pay for the privilege of transacting business the sum of fifty dollars and for the privilege of doing business at other premises than that designated in the license, the sum of twenty-five dollars and for the privilege of appointing canvassers for the purpose of buying any junk or other maz~er or things for any such junk dealer or for the sale to a junk dealer, the sum of twenty-five dollars for each c~nvasser appointed and licensed. Every dealer in secondhand paper who is notylicensed junk dealer shall pay for the privilege of vrsnacting business as such the sum of fifty dollars and for the privilege of doing business at other places than that designated in the license, the sum of twenty-five dollars and for the privilege of appointing canvassers for the purpose of buying secondhand paper for any such dealer or for sale to such dealer, the sum of ~w~nty-five dollars for each canvasser appointed and licensed. Every ~mrson having paid the tax required to canvass for junk or secondhand paper shall be provided a license tin or tag which shall be attached to the vehicle used by the canvasser. Every person canvassing for junk or secondhand psper in the county shall be subject to a canvasser's license wh~ther licensed elsewhere or not. Sec.5-156. Medicine Vendors. Every person who sells at retail direct to consumers medicines, tonics or health appliances, wh~ther employed by or a member of any firm, partner- ship, association or corporation engaged in such business or not, shall pay a license ~ax of twenty-five dollars per annum. The provisions of this section shall no~ aoply to duly registered and licensed pharmacists engaged in the drug business in the county. Sec. 5-157. Motor Vehicles for Hire and Transportation of Passengers. Every person operatin~ a passenger motor vehicle on the streets or roads of the County of Chesterfield for public hire with a chaffeur shall pay for eash such vehicle up to and including three, a license tax of ~35.00. For each such vehicle over three, a license tax of $25.00. This Ordinance shall be in full force and effect on January 1, 1963. On motion of Mr.Goyne, seconded by ~h~.Britton, it is resolved that the meeting adjourned tb December 12, 1962, at 9:00 a.m. Chairman