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R. O. P.
<br />
<br />'April 11, 1916.
<br />
<br />of Quarantine exp~nses for the current year.
<br /> It is r~commended thmt the $2qO, allowed in the Budget for "Quarantine Commissioners"
<br />be ramde available.
<br />
<br /> We report that we instructed the proper Officers to borrow $20,000.
<br />of April to meet Current Expenses for April; and to renew notes during April
<br />$15.ooo,oo,
<br />
<br />on the 1st day
<br />to amount of
<br />
<br /> We further ~resent and recommend for your adoption the following License Tax Ordi-
<br />nance for the Year 1916-17: - ~
<br /> "ORDINanCES FOR I~POSINGAND COLLECTING TAXES ON LICENSES,
<br />
<br />ESTATE ,' TANGIBLE PERSONAL PROPERTY, !NT/HWG!BLE PERSONAL PROPERTY, A~TD BA~E(S, WITHIN THE CITY
<br />
<br />OF PORTSMOUTH.
<br />
<br /> Be it ordained by the Council of the City of Portsmouth, Virginia, That for the year be-
<br />ginning May I, 1916, ~nd thereafter until annulled by ordinance, the following occupations,
<br />acts and business transactions shall be deemed privileges and shall not be pursued or.done
<br />within the limits of said city of Portsmouth, without payment of a license tax therefor, and
<br />the license tax thereon shall be paid aanually, unless otherwise specifically directed, and
<br />as follows:
<br />
<br /> On every license to a merchant or mercantile firm there shall be paid a specific license
<br />tax of $10.00, ~ud an additional tax of 5 per cent. on the annual rental value of the place
<br />of business in excess of the first $100. of such value°
<br /> Merchant tailors, lumber merchants, furniture merchants, butchers, green gro~ers, huck-
<br />sters and dealers in coal, ice or wood shall be embraced in this section.
<br />The tax hereby imposed shall be in lieu of mll tax upon capital actually employed by
<br />said merchant or mercantile firm in said business, and shall be paid when the license is issued.
<br /> Every merchant, firm or corporation applying for a license shall be required to produce
<br />a bona fide rent receipt, agreement or check, shewing the amount of rent paid per month or
<br />year by him or them; and, if, in the Judgment of the Commissioner of the Revenue, he or they
<br />are seeking to evs~ie the tax by no~ producing the proper receipt, then the said Commissioner
<br />shall refuse to grant him or them tbs required license until he shall have investigated the
<br />mpplication theref6r in order to ascertain the true amount of rental paid by said applicant.
<br /> If the merchant, firm or corporation applying for a license own the place of business,
<br />s~ud, in the Judgment o~ the Commissioner of the Revenue, he or they do not put a proper rent-
<br />al value on the property the said Commissioner shall have authority to investigate and ascer-
<br />tmin the true rental value,of such property before granting the application.
<br />
<br />Each Commission merchant, $25.00.
<br />
<br /> Fertilizing companies, manufacturing or selling, their representatives or agents buying
<br />no materi~l to resell or mautpul&te, but to sell on commission, $50.00.
<br />
<br /> Each person or firm buying or selling corn, cotton, peanuts or other produce, in e~Idition
<br />to ~uy other license required by this ordinance, $25.00.
<br />
<br /> Each person, firm or corporation manufacturing or selling chemicals, fertilizing material,
<br />shell-lime, ~ud lead-plaster, if not otherwise taxed, $50.00.
<br />
<br /> Each person licensed to sell, or manufacture and sell, wine, ardent spirits or malt li-
<br />quors~ or any mixture thereof, by wholesale, $1~5. for six months.
<br />
<br />Each person oragent for the sa3. e of malt liquors only by wholesale, $100. for six months.
<br />
<br /> Each barroom or retail liquor store, $135. for six months. But if concerts, exhibitions
<br />of s~gy kind, ~.s~cing or music be permitted on the premises or in any building attached there-
<br />to, $2500. s~iditional.
<br />
<br />Each m~lt liquor saloon, $75. for six months.
<br />
<br />Wholesale ~ud retail liquor dealers, each person or firm, $200. for six months.
<br />
<br /> All retail liquor dealers, where clubs, social or otherwise, are permitted on same pre-
<br />mises, $225. for six.months.
<br />
<br /> Each social club, orgauized since April 16, 1903, selling alcoholic or malt liquors, $150.
<br />for six months.
<br />
<br /> Each junk dealer, $75.00; and each person c~nvasslng for the purpose of buying junk or
<br />other matter for sale by any junk dealer, $75.00.
<br />
<br /> Venders of medicines and salves on the streets or in o~her public places, each $10. per
<br />week or part of a week.
<br />
<br /> Peddlers of market produce, fresh meats or fish, ~ud venders of fruits, nuts, confection-
<br />eries, tea, coffee, sold on the streets or in other public places, $30. for each tray, basket,
<br />cart, dray, w~Eon, wheelb~rrow~ pushcart or other vehicle used. The license may be issued
<br />quarterly.
<br />
<br /> Any person, firm or corporation engaged in selling from wagons or carts kerosene, gaso-
<br />line, or other illuminating oils by wholesale, or both wholesale sad retail, $75. on each wagon
<br />Or cart SO used,
<br />
<br /> Any person or corporation, not paying to the city a merchant's license tax, who shall
<br />g~ge in the sale of kerosene, gasoline or other ill'uminatinE oils from ~a~ons or carts, by re-
<br />
<br />
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