|
May ,11, 1915.
<br />
<br /> April 17 to Jessie V. Minter, S. H. No. ~SZ, Ave. G.
<br /> Z4, Viot~ Biu~bril io,
<br /> ' a~ult's grave, No. 919 Ave. J.
<br /> 28, Mrs. Rosa Bowden, Ne H. No. 589, Ave. ~
<br /> The following sections of the License Tax Ordinance for 1915-1S agreed up~ in Joint Session
<br />May 7th~ were taken up~:~d adopted as foll~s:
<br /> Section 5. "Each person, fi~ or co~oration
<br />conducting the business of pl~bing, steam or hot water fitting, or either, in addition to the
<br />merchant's tax required by this ordinance, $Z5.00."
<br /> Section 36. "Each person, firm or co~oration con~cting.a~ga~age for the storage and re-
<br />pair of automobiles, $75; for the repair of ~automobiles only, ~ZS; or agent for the sale of au-
<br />tomobiies, resident o~ non-resident, $75.
<br /> "Each private automobile, a flat tax of $5.00.
<br />
<br /> Section ~. "Each resident or n~-resident aut~obile for hire, SSO.00, ~d it s~ll be in
<br /> lieu of all othe~ City License T~."
<br />
<br /> ~otion 61. "~ch non-~esident cart, t~ok, om wagon, $15.00."
<br /> Struck out.
<br /> c-~t*on l~ ,Each movin~ nicture show. where the a~ission f~e ~s five cents or less,
<br /> ~.= .~fi ~o~ ~=~ ..... *~- w~ ~d cuarg~rlv: and where the a~mssmon fee is over five cents,
<br /> ~t00.00, or $~;~ per quarter, when pa~d qu~terty.
<br /> And then the License~Tax Ordinance for 1915-1~ as completed to ~te as follows, was a-
<br /> dopt ed:
<br /> ORDINANCES FOR I~OSING AND COLLECTING TAXES ON LIC~SES, REAL ESTATE, TANGIBLE PER-
<br /> SONAL PROPERTY, INTANGIBLE PER~NAL PROP~TT, AND BANKS, ~THIN THE CITY OF PORTSMOUTH.
<br /> Be it o~ined by the Co~cil of the City of Portsmouth, Virginia, That for th~ year.begin-
<br /> ning ~y l, 1~15, ~d there~ter until ~nulled by o~dinance, the following oocupatmons, acts
<br /> and business transactions shall be deemed privileges and shall not be p-~sued or done within
<br /> the limits of said City of Portsm~th, without pa~ent of a license t~ therefor, and the-license
<br /> t~ thereon s~il be paid ~nually, unless othe~ise specifically directed, and as follows:
<br />
<br /> 0n~every %ioense to a merch~t o~ merc~tile firm the~e shall be paid a ~ecifie~31icense
<br /> t~ of $10, ana an additional t~ of 5 pe~ cent. on the ~nual rental value 0f the place of busi-
<br /> ness in excess of the first $100. of such value.
<br /> Me=chant tailors, lumber merc~nts, furniture merc~nts~ butchers, green grocers, huck-
<br /> sters and dealers in co~, ice or wood shall be embraced in this section.
<br /> The tax hereby i~osed shall be in lieu of all t~ upon capital actually e~loyed by said
<br /> me~chant or mercantile, fi~ in said business, and s~ll be paid when the license is issued.
<br /> Every mercD~t, firm or corporation applying for a license shall be required to p~o~ce
<br /> a bona fide rent ~eceipt, agreement or check, showing the amount of rent paid per month or year
<br /> by him or them; ~d~ if, in the jud~ent of the Commissioner of Revenue, he o~ they are seeking
<br /> to evade the tax by not producing the prier ~eceipt, then the said co~issioner shall
<br /> to gr~t ~m or them the required license ~til he shall have investigated th~ application
<br /> for in orde~ to ascertain the true ~ount of rental paid by said applicant.
<br /> If the merch~t, firm or co~poration applying~for a license o~ the place of business
<br /> in the jUdah2 of the Com~ssioner of Revenue, he ~r they do ng~ put a proper rental value on
<br />th~ p~opgrtS~ said C~issioner s~ll ~ve authority ~o investmgate ~d ascertain the t~e ren-
<br /> tal value of such pr~e=ty before ~ting the applmoation.
<br />
<br /> Each co~issi~ merchant, $Z5.00.
<br />
<br /> Fertml~zmng comp~mes, m~ac$~mn= or sellmng, th~mr reprssen~atmves or agents buying
<br /> no materi~ to resell or manipulate, but to sell on co~mssion, $50.00.
<br />
<br /> ~ch person or fi~ buying or selling co~, cotton, peanuts or other pro,ce, in addition
<br /> to~ny other license required by this ordinance,
<br />
<br /> Each person, firm or corporation manufacturing or.se!ling hhemieais, fertilizing material,
<br />shell-lime, and land-plaster, if not otherwise taxed, SRO.00.
<br />
<br /> Each. person licensed to scull, or manufacture and sell, wine, ardent spirits or malt liquors,
<br />or any mmxture thereof, by whoAeSale, $350.00'.
<br />
<br /> Each person or agent for the sale of malt liquors only by wholesale, $~00.00.
<br />
<br /> Each barroom or retail liquor store, $Z65. But if c.once.~ts, exhibitions of any kind, danc-
<br />ing or music be permitted on the premises or in any building attached thereto, SZ, §00. addition-
<br />al.
<br /> Each malt liquor saloon, $1~0.00.
<br />
<br /> Wholesale and retail liquor dealers, each person or firm, $400.00.
<br />
<br /> All retail liquor dealers, where clubs, s0oial or otherwise, are permitted
<br /> 5o.oo.
<br />
<br /> Each social club, organized since April 16, 1903, selling alcoholic or malt liquors, $300.00.
<br />
<br /> Each~ Junk deaie~, $75.00~ and each p.e. rson canvassing for the purpose of buying ~unk or o-
<br />ther mat~er for sale by any Junk dealer, $75.00.
<br />
<br /> Venders of medicines and salves on the streets ~ oi in other public places, each $10. per
<br />week or pa~t of a week.
<br />
<br />on same premises,
<br />
<br />
<br />
|