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260
<br />
<br />April 26~ 1921
<br />
<br /> Each person, firm or corporation who shall engage in the business of selling drinking
<br />water delivered in bottles or jugs, and not a merchant paying a merchant's license tax, $11.O0.
<br /> Each person, firm or corporation engaged in the manufacture of pop, ginger ~le, ss~sap~-
<br />rilla, coca-cola, or other soft drinks or aerated water, $251.O0, in addition to the regular
<br />tax on wagons.
<br /> Each non-resident person, £irm or corporation who shall s~l pop, ginger &lc, s~rsaparil-
<br />la, coca-cola, or other soft drinks or aerated water from wa~gons, ~501.00, in addition to the
<br />regular tax on wagons.
<br /> Sale of soft drinks, sold from bottles, to be shrunk on premises, $11.OO, in addition To
<br />any other tax.
<br />
<br /> Any person,~firm~or corporation selling sgft drinks by wholes~ls~ $15~.09. Not pro rated.
<br />Soft drinks within the meaning of this sectionI shall mean all drinks ~or which a license was
<br />no~ required prior to November I, 1916, under Chapter 190, Acts General Assembly 19lO, and
<br />this license shall apply to ~ll persons not paying ms merchants.
<br />
<br /> 54. STEVEDORING
<br />
<br /> Each person on,ged in the
<br />$26.00.
<br />
<br />business of stevedoring,
<br />
<br />using either horse or steam power,
<br />
<br /> 5~. STORAGE
<br /> Each posen enmaged in the business of storing mny goods, wares or merechandise, including
<br />guano, mmrl, or commodities of a oommerc~-I matur~ shall pay a license tax of $251.00 where
<br />the floor slo~c.e of ~the storage building or premises is 50,000 square feet or less~ and in md-
<br />dition for each 10,000 squ~re feet, or fraction tb2ereof, over 50,000 squ%re feet~ bu~ not
<br />over 100,000 square feet, $90.00; and ~n addition 'for each 1,O00 square zest or zractzon
<br />thereof over iO0,O00 square feet, ~l. per l:O00 square feet.
<br />
<br />56. STONE YARD~
<br />
<br /> Each person, firm .or oorper~mion engaged in the business of keeping a marble, granite or
<br />other kind of stone y~rd~r in manufacturing or selling grave stones, monuments, granolithi¢
<br />pavements, curbing or other stone works, either natural or manufactured, $1~l. O0 in addition
<br />to the tax on capital invested.
<br />
<br />57. SIGN PAINTERS
<br />
<br /> Sign
<br />wh~ shall
<br />vertising
<br />mit shall
<br />
<br />painters~ each $76.00. Every person or firm who shmll furnish spmoe and paint, or
<br />p~int, or otherwise place slE~._s for rental purposes shall be construed to be a~
<br />sign p~nter. And for the erection of mny permanent boards for such purpose a per-
<br />be obtazned from the Inspector of Buildings.
<br />
<br />the
<br />
<br />58. STREET CARS
<br />
<br />Each oar belonging To a street sar company, $21.00, ~n addition to
<br />property of said company, unless provided by contract.
<br />
<br />the regular ~a~x on
<br />
<br /> 59. TELEGRAPH AND TELEPHONE
<br />
<br /> Telegraph companies dozng bus,ness zn the C~ty of Portsmouth cna cng ged in transmitting
<br />or receiving messages ~o and from points in the State of Vi~ginia, excepting, however, tele~
<br />grams sent to or received by the Government of th~ United States or of the State of V%rgin~a,
<br />or their officers or aEen~s, shall be divided into two classes, n~ely:
<br />
<br /> Such telegraph companies doing business in the C~ty.of Portsmouth, Virginia, having fifty
<br />or more offices in the State of Virginia, shall be placed in the first clmss, and shall pay
<br />a tax of ~201.O0 in mddition ~o mny other tax on mhe assessed val~es of their Property.
<br />
<br /> Such telegraph companies doing business in the ~ity of Portsmouth having less than fifty
<br />offices, in the State of Virginia, shall be placed in the second class ~nd ~h~ll payee tax
<br />of $151.00 in addition to any other tax on the assessed values of their proper~y.
<br />
<br /> in mddition ~o the above tax, both classes of telegraph companies shall pay $1.50 for
<br />each telegraph pole they may own or use on the streets and alleys ~f the City of ?ortsmcuth.
<br />
<br /> Each telephone ~omp~ny having lines .running th~.ough and doing business in the City of
<br />Portsmouth and engaged in the transmitting and receiving of messages to and from points in
<br />the State of Virg~,nia, excepting, however, telephone messages sent to or received by t~e
<br />government of th~ United States or of the State of Virginia, or their officers or agents,
<br />
<br />shall pay a specific ~ax of $501.00, $1.00 on each pole, mnd ¢'1.00 on each 100
<br />duit; and in addition 3 per cent on the gross receipts of said company.
<br />
<br /> 60. THEATRES, MOVING PICT~J~ES AND CIRCUSES.
<br />
<br /> Each theatre, or place wher~ ~heatrical performances a~e usually held,
<br />per month, $36.00 per week, or $11. O0 per day.
<br />
<br /> E~oh ~oom fitted up for public exhibitions or
<br />and not a ~hzatre, ~16.00.
<br />
<br />feet of con-
<br />
<br /> $751.00, $i01. OO
<br />entertminmen%s ~o ~e used for oompensmtion,
<br />
<br /> Each moving p&cturs show, where the a~mission fee is 5~ or less, $76.00; where the admis-
<br />sion fee ~is over 5~ but not over 105, $101. O0; where the admission fee is over 10~ but no~
<br /> ,o~ ~. ~ ~~ ~ ~ ..... ~=~ ~,~ ~ ~v~r 20¢. ~Ol. O0~ where ~he
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