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R. O. P.
<br />
<br />425
<br />
<br />April 3, 1922
<br />
<br />be in addition to any other license tax required E~r said business. The capital invested in
<br />such business shall not be returned by the applicant at ~n amo,zut less than the actual cost
<br />price of the fountain or apparatus used in connection"therewith.
<br />
<br /> Each place o£ business selling soda or other drinks from "goose necks," $16.O0 additional
<br />any other ~a~x imposed by ~his oriinanceJ.
<br />
<br /> Each person, firm or corporation who shall engage in the business o£ selling drinkin~
<br /> water delivered in bottles or jugs, and not a merchant paying a merchant~!s license tax, $~1.00.
<br />
<br /> /~---~Sale of soft drinks, sold from bottl'es, to be drunk on premises, $11.00, in addition
<br /> /any other tax.
<br />i.... E~h ~rson,~i.rm~ ~r corporation engaged in selling pop, ginger ale, sarsaparilla, coma-
<br /> ,oA~, o~ ozner som~ drlnEs or aerates water to dealers $2~.00. This is in
<br /> ~ar ~ax on wagons.
<br />
<br />% = ~$oft dr%nks w%th%n the m~am~ng of this s~ction shall mean all soft drinks for which
<br />\o~nse was no~ requlree prior to November i, 1916, under Chapter 19D, Acts General Assembly,
<br />
<br /> STEVEDORING.
<br />
<br /> Eaoh person engaged in the 0usiness Of stevedoring, using either horse or steam power,
<br />$26.00.
<br />
<br />STORAGE.
<br />
<br /> Each person engaged in the business of storing any goods, wares or~merchmndise, including
<br />guano, marl, or commodities of a commercial nature shall pay a license tax of ~2D' ~I.00 Where
<br />the sleet space of the storage building or premises is 50,000 square feet or less, and in ad-
<br />dition for each 10,O00 square feet, or fraction thereof, over 50,000 square feet, but not over
<br />100,O00 square feet, $50.00; and in addition for each 1000 square feet of f~raction thereof over
<br />100,000 square feet, $1.00 per 1,000 square feet.
<br />
<br />STONE YARDS.
<br />
<br /> Each person, fix~m or corporation engaged in the business of keeping a marble, granite or
<br />other kind o~ s~one yar~, or mn manufacturmng or sellin~ grave stones, monuments, granolithic
<br />payements, curbing or o~hsr stone works, either natural~or manufactured, $151.00 in addition
<br />to the ~ax on o~pital invested.
<br />
<br />SIGN PAINTERS.
<br />
<br /> Sign painters, e~ch $76. O0.
<br />who shall paint, or otherwise place signs for rent~l p~rposes sh'~ull be
<br />vertising sign painter. And for the srection of any permanent boards
<br />mit shall be obtained from the Inspector of Buildings,
<br />
<br />STREET CARS.
<br />
<br />on
<br />
<br />~very person~or firm who ~hal! furmish space ~ud paint, or
<br /> construed To be an ad-
<br /> for such purpose a per-
<br />
<br />in addition to the regular tax
<br />
<br /> Each ~ car belonging To a street car company, $~1.00,
<br />the property of said company, unless provided by contract.
<br />
<br />TELEGRAPH AND TELEPHONE.
<br />
<br /> . Telegraph companies doing business in the City of Portsmouth and sngeged in transmitting
<br />or receiving messagss ~o ~nd from points in the State of Virginia, excepting, however, telegrams
<br />sen~ to or received by the government of the United States or of the S~a~e of Virginia, or
<br />their officers or agents, shall be divided into Two classes, namely:
<br />
<br /> Such telegraph companies doing
<br />or more offices in the Stat~ of Virginia, shall
<br />tax of $201.00 in addition to any other ~ax on
<br />
<br />business in the City of PortsmoutH, Virginia, h~ving fifty
<br />
<br />be placed in the first class, and shall pay a
<br />the assessed values of their property.
<br />
<br /> Such.telegraph companies doing business in the City of Portsmout~ having less ~thmn fifty
<br />offices, mn the State of Virginim, shall be placed in the second class and shall pay a tax of
<br />$15~.00 in addition ~o any other tax on the mssessed values of their ~roperty.
<br />
<br /> In addition ~o the above tax, both classeW of telegraph companies sh~ll pay $1,50 ~or
<br />each telegraph pole they may o~ or use on the streets sad alleys of the City of Portsmouth.
<br />
<br /> Each telephone pomp~ny having lines running through and doing business in the City of
<br />Portsmouth and engaged in the transmitting and receivin~ of messages to and from points in
<br />th~ State o~ Vxrg~n~a, excepting, however, telephone messages sent ~o or received'~y the
<br />government of the United States or of the State of Virginia, or their officers or agents,
<br />pay a specific ~ax of $501.00, ~!.OO- on each pole and $1.00 on each 100 feet of condnit;
<br />~n smart,on 3 pst cent o~ the gross receipts of said company.
<br />
<br />TS~ATRES, MOVING PICTb~ES AND CIRCUSES.
<br />
<br />shall
<br />and
<br />
<br /> Each theatre, or place where theatrical performances ams usuall~ held, $751.00, $1Oi.00
<br />per month, $36.00 per week, or .$I1.00 per day.
<br />
<br /> Each room fitte~ up for public ~kHibitions or entertainments ~o be ussd for compensation,
<br />add no~ a threa~re, $16.00.
<br />
<br /> ' 6 ·
<br /> Each moving pictu~s?show, where the admission fee is 5 cents or less, $~ .00, where the
<br />admission fee is over 5 cents but not over lO eente, $t01. OO; whsre the a~ission f~e is over
<br />
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