38, Contractors.
<br />Any person, firm or corporation accepting orders or con-
<br />tracts for doing any work on or in any building or structure
<br />requiring the use of paint, stone, brick, mortar, cement, wood,
<br />structural iron or steel, sheet -iron, galvanized iron, metallic
<br />piping, tin, lead, electric wiring or other metals or any other
<br />building or decorating material; or who shall accept contracts
<br />to do any paving, or curbing on sidewalks or streets, public or
<br />private property, using asphalt, brick, stone, cement, wood or
<br />any composition, or who shall accept an order for or contract
<br />to excavate earth, rock or other material for foundation or any
<br />other purpose, or who shall accept an order or contract to con-
<br />struct any sewer of stone, brick, terra cotta, or other material,
<br />shall be deemed a contractor. The specific license tax oil every
<br />person, firm or corporation for the privilege of conducting the
<br />business of contractor or builder in this city, as described
<br />above, shall be ten dollars ($10) on the first thousand dollars
<br />or less of material purchased or used, and an additional tax of
<br />ten cents on every hundred dollars of the amount of materials
<br />purchased or used in excess of one thousand dollars; said ad-
<br />ditional tax shall be paid quarterly, and every person, firm or
<br />corporation is hereby required to report under oath to the
<br />Commissioner of Revenue the amount of purchase on the first
<br />day of August, November, February and May of each year
<br />and pay the amount due on the date mentioned, and failure to
<br />do so shall be considered as doing business without a license,
<br />and shall be a misdemeanor and he shall be fined not less than
<br />$2,0 nor more than $5 for each day in default.
<br />39. Conveyancers.
<br />See § 14.
<br />40, Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or opti-
<br />cian shall pay a specific license tax of twenty-five dollars ($25)
<br />per annum. Not transferable. No pro rata.
<br />41. Creamery,
<br />Each person, firm or corlmration manufacturing butter for
<br />sale shall pay a specific license tax of $25 per annum. Not
<br />transferable. No pro rata.
<br />42. Dance Halls.
<br />On every license to a person or firni to conduct a (lance hall
<br />in which dancing is to he allowed, where an admission fee is
<br />charged or a charge is made for participating in such dancing,
<br />the tax shall be $50, and no such license shall be granted until
<br />such person or persons shall have secured the consent of the
<br />Mayor, who shall satisfy himself that the person or persons ap-
<br />plying are proper persons to conduct such hall, and that the lo-
<br />cation is suitable for such purpose, and it is further provided
<br />that any such (lance hall shall be subject to such rules and regu-
<br />lations as are now or may hereafter be prescribed by the Council.
<br />Not transferable. This license may be pro ra!ed for a period of
<br />not less than three months.
<br />43. Daguerrean and Photographic Artists and Canvas-
<br />sers for Copying Pictures.
<br />The specific license tax on any person engaged in Imsiness
<br />as a daguerrean or photographic artist, shall be thirty dollars
<br />($30). All persons canvassing this city for copying pictures
<br />of any description shall pay a specific license tax of fifty dol -
<br />4" ($50), Any itinerant daguerrean or photographic. artist,
<br />or any person taking orders in this city on the ticket or other
<br />plan for photographs to be delivered or furnished by photog-
<br />raPhers of this city, shall pay a specific license tax of fifty dol-
<br />lars ($50).
<br />Any license granted tinder this section shall not be transfer-
<br />able or pro rated.
<br />44, Dealers in Pistols, Dirks and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks or
<br />bowie knives without having first procured a license therefor.
<br />Every person, firrn or corporation engagcd in the business
<br />If selling pistols, dirks or bowie knives, or who may hereafter
<br />engage to said business, shall pay for the privilege of trans -
<br />"ting said business a specific license tax of twenty dollars
<br />($20), and no such license shall be issued for any less period
<br />than one year nor shall there be any abatement in any instance
<br />If the tax upon such license by reason of the fact that the per-
<br />p or persons so licensed shall have exercised such licensed
<br />calling for a period of less than one year. Applicants for li-
<br />cenSe to deal in pistols, dirks and bowie knives must have the
<br />295
<br />written consent of the Mayor. Dealers must report all sales
<br />to chief of Police monthly, giving names and addresses of
<br />purchasers.
<br />45. Dentists.
<br />See § 14.
<br />46. Dogs.
<br />See Acts 1918, pp. 622-624.
<br />47. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay a
<br />specific license tax of ten dollars ($10) per annum. No pro
<br />rata. Not transferable.
<br />48. Eating House.
<br />Every person who shall keep an eating house shall pay for
<br />the privilege twenty-five dollars ($25) and where the annual
<br />rent or rental value of the house and furniture is more than
<br />one hundred dollars, and not more than one thousand dollars,
<br />he shall pay an additional sum equal to five per centum of such
<br />rent or rental value, and where such annual rent or rental value
<br />exceeds one thousand dollars, he shall pay an additional sum
<br />equal to four per centum of such rent or rental value.
<br />49. Exhibiting Electrical Machines, etc.
<br />Every person exhibiting for pay electrical machines for
<br />testing strength or weight, or other machines or implements
<br />on the streets or any location, for profit, shall pay a specific li-
<br />cense tax of five dollars ($5) per annum or two dollars ($2)
<br />per week. Not transferable.
<br />5 0. Electricity.
<br />Every person, firm or corporation generating or selling or
<br />offering for sale or delivering electricity for light or power or
<br />heat or any other commercial uses shall pay a license tax of
<br />one half of one per cent. of the gross receipts of such person,
<br />firm or corporation, based upon receipts from such business
<br />during the period from the first clay of May, 1922, to the 30th
<br />clay of April, 1923. In applying for such license a statement
<br />of such receipts shall be submitted to the Commissioner of the
<br />Revenue.
<br />51. Feed Stables or Wagon Yard.
<br />Each person keeping a feed stable or wagon yard shall pay
<br />a specific license tax of ten dollars ($10). No pro rata.
<br />5 2. Flour - and Meal Manuf acturers.
<br />On every license to a manufacturer of flour, or meal, or
<br />chop, the tax shall be twenty-five dollars ($25) each, or sixty
<br />dollars ($60) for the three. But when such manufacturer
<br />deals in flour, meal, or other grain products other than his
<br />own manufacture he shall be required to procure a merchant's
<br />license graduated by the amount of such purchases.
<br />53. Fortune Tellers.
<br />Every person practicing the art of divination, fortune tell-
<br />ing, palmistry, or phrenology who shall practice the same in
<br />this city, shall pay a tax of fifty dollars ($50) per week. Not
<br />transferable. No pro rata.
<br />54. Foundry and Machine Shops,
<br />On every license to a foundry the tax shall be twenty-five
<br />dollars ($25) . On every license to a machine shop the tax
<br />shall be twenty-five dollars ($25) . But if a foundry be con-
<br />ducted in conjunction with a machine shop the combined tax
<br />shall be forty dollars ($40). For the privilege of repairing
<br />automobiles and accessories a machine shop license shall be
<br />required.
<br />55. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholster or repairer the
<br />tax shall be ten dollars ($10) .
<br />56. Garage.
<br />Every person ,who shall keep a garage as defined in Sec. 19
<br />of the State Tax haws, for the hire or storage of automobiles
<br />shall pay a tax of $25.00 and $1 additional for each vehicle
<br />for the storage capacity of such garage in excess of five.
<br />Shops for repairing automobiles or tires, whether conducted
<br />in connection with a garage or separately, shall be required to
<br />pay the license tax provided for in Sec. 54.
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