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42, Dance Halls.
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<br />On every license to a person or firm to conduct a dance hall
<br />
<br />in which dancing is to be allowed, where an admission fee is
<br />
<br />charged or a charge is made for participating in such dancing,
<br />
<br />the tax shall be $50, and no such license shall be granted until
<br />
<br />shell person or persons shall have secured the consent of the
<br />
<br />Alayor, who shall satisfy himself that the person or persons ap-
<br />
<br />plying are proper persons to conduct such hall, and that the lo-
<br />
<br />cation is suitable for such purpose, and it is further provided
<br />
<br />that any, such Glance hall shall be subject to such rules and regu-
<br />
<br />lations as are now or may hereafter be prescribed by the Council.
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<br />Not transferable. No pro rata.
<br />
<br />43. Daguerrean and Photographic Artists and Canvas-
<br />
<br />sers for Copying Pictures.
<br />
<br />Tile specific license tax on any person engaged in business
<br />
<br />as a daguerrean or photographic artist, shall be thirty dollars
<br />
<br />(0). All persons canvassing this city for copying pictures
<br />
<br />of any description shall pay a specific license tax of fifty dol-
<br />
<br />lars ($50). Any itinerant daguerrean or photographic artist,
<br />
<br />or any .person taking orders in this city on the ticket or other
<br />
<br />plan for photographs to be delivered or furnished by photog-
<br />
<br />raphers of this city. shall pay a specific license tax of fifty dol-
<br />
<br />lars ($50).
<br />
<br />AnY license granted under this section shall not be transfer-
<br />
<br />able or pro rated.
<br />
<br />44. Dealers in Pistols, Dirks and Bowie Knives.
<br />
<br />person, firm or corporation shall sell pistols, dirks or
<br />
<br />bowie knives without having first procured a license therefor.
<br />
<br />Every- person, firm or corporation engaged in the business
<br />
<br />of selling pistols, dirks. or bowie knives, or who may hereafter
<br />
<br />engage in said business, shall pay for the privilege of trans-
<br />
<br />acting said business a specific license tax of twenty dollars
<br />
<br />($20), and no such license shall be issued 'for any less period
<br />
<br />than one year nor shall there be any abatement in any instance
<br />
<br />of the tax upon such license by reason of the fact that the per-
<br />
<br />son or persons so licensed shall have exercised such licensed
<br />
<br />calling for a period of less than one year. Applicants for li-
<br />
<br />cense to deal in pistols, dirks and bowie knives must have the
<br />
<br />written consent of the Mayor. Dealers must report all sales to
<br />
<br />Chief of Police monthly, diving names and addresses of pur-
<br />
<br />chasers.
<br />
<br />45. Dentists.
<br />
<br />See § 14.
<br />
<br />46. Dogs.
<br />
<br />See State Law.
<br />
<br />47. Dyeing Establishments.
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<br />Each person conducting a dyeing establishment shall pay, a
<br />
<br />specific license tax of ten dollars ($10) per annum. No pro
<br />
<br />rata. Not transferable.
<br />
<br />48. Eating House.
<br />
<br />Every person who shall keep an eating house shall pay for
<br />
<br />the privilage twety-five dollars ($25) and where the annual
<br />
<br />rent or rental value of the house and furniture is more than
<br />
<br />one hundred dollars, and not more than one thousand dollars,
<br />
<br />he shall pay an additional sum equal to five per centum of such
<br />
<br />rent ot rental value, and wheresuch annual rent or rental value
<br />
<br />exceeds one thousand dollars, he shall pay an additioanl sum
<br />
<br />equal to four per centum of such rent or rental value in excess-
<br />
<br />of one thousand dollars.
<br />
<br />49. Exhibiting Eletrical Machines, etc.
<br />
<br />Every person exhibiting for pay electrical machines for test-
<br />
<br />ing strength or weight, or other machines or implements on the
<br />
<br />streets or any location, for profit, shall pay a specific tax
<br />
<br />of fifty dollars ($50.00) per annum. Not trasferable. No pro
<br />
<br />rata.
<br />
<br />50. Electricity.
<br />
<br />Every person, firm or corporation generating or selling or
<br />
<br />offering for sale or delivering elecricity for light or power or
<br />
<br />heat or any other commerical uses shall pay a license tax of
<br />
<br />one half of one oer cert of the gross receipts of such person,
<br />
<br />firm or corporation , based upon receipts from such business
<br />
<br />during the period from the first day of May, 1927, to the 30th
<br />
<br />day of April, 1928. In applying for such license a statement
<br />
<br />of such receipts shall be submitted to the Commissioner of the
<br />
<br />Revenue.
<br />
<br />51. Florists.
<br />
<br />On every person or firm engauged as a florist, a specific license
<br />
<br />tax of twenty-five dollars ($25.00) shall be imposed , and if
<br />
<br />they engauge in buying and selling, they shall be deemed mer-
<br />
<br />chants and shall pay accordingly.
<br />
<br />52. Flour and Meal Manufactures.
<br />
<br />On every license to a manufacturer of flour or mael, or
<br />
<br />chop, the tax shall be twenty-five dollars ($25) each or sity
<br />
<br />dollars ($60) for the three. But when such manufacturer
<br />
<br />deals in flour, meal or other grain products other than his
<br />
<br />own manufacture he shall be required to produce a merchant's
<br />
<br />license graduated by the amount of such purchase.
<br />
<br />53. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune telling,
<br />
<br />palmistry, or phrenology who shall pratice the same in this
<br />
<br />city, shall pay a tax of one hundred and fifty dollars ($150.00)
<br />
<br />per week. Not transferable. No pro rata.
<br />
<br />54. Foundry and Machine Shops.
<br />
<br />On every license to foundry the tax shall be twenty-five
<br />
<br />dollars ($25). On every license to a machine shop the tax
<br />
<br />shall be twenty-five dollars ($25). But if a foundry be con-
<br />
<br />ducted in conjunction with a machine shop the combinded tax
<br />
<br />shall be forty dollars ($40). For the privilage of repairing
<br />
<br />automoblies and accessories a machine shop license shall be re-
<br />
<br />quired.
<br />
<br />55. Furniture Upholsterer or Repairer.
<br />
<br />On every license to furniture upholsterer or repair the
<br />
<br />tax shall be ten dollars ($10).
<br />
<br />56. Garage.
<br />
<br />Every person who shall keep a garage for storage of automo-
<br />
<br />biles shall pay a tax of $25.00 and $0.50 additional for each ve-
<br />
<br />hicle for the storage capacity of such garage.
<br />
<br />Shops for reparing automobiles or tires, whether conducted
<br />
<br />in connection with a garage or separately, shall be required to
<br />
<br />pay the license tax provided for in Sec. 54.
<br />
<br />57. Gasoline.
<br />
<br />See 81.
<br />
<br />58. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry-Go-Round,
<br />
<br />Ferris Wheel or other like amusement, the tax shall be
<br />
<br />fifty dollars ($50) per week and no license shall be issued
<br />
<br />under this section for a shorter period than one week. And
<br />
<br />such license shall be a personal privilege and only be granted by
<br />
<br />order of the Mayor, except where conducted in connection with
<br />
<br />County Fairs, in which case no tax shall be imposed.
<br />
<br />59. Hotels.
<br />
<br />Any person who keeps a public inn or lodging house of more
<br />
<br />than thrity bedrooms where transient guests are fed or lodged
<br />
<br />for pay shall be deemed for the purpose of this act to be engauged
<br />
<br />in the business of keeping a hotel.
<br />
<br />A transient guest is one who puts up for less than one week
<br />
<br />at such hotel, but a house is no less a hotell becuase some
<br />
<br />of its guests put up for longer periods than one week.
<br />
<br />Any person conduction the business if keeping a hotel as de-
<br />
<br />fined in this section shall pay an annual license tax of one dol-
<br />
<br />lar for each bedroom and fifty cents for each bath room, in said
<br />
<br />hotel.
<br />
<br />60. Ice Dealer or Distributor.
<br />
<br />A specific tax is hereby imposed on each person, other than
<br />
<br />an ice manufacturer, who sells or distributes ice in the city, of
<br />
<br />fifty dollars ($50.00).
<br />
<br />61. Ice Cream - Manufacture.
<br />
<br />Each person or firm manufacturing ice cream shall pay a
<br />
<br />specific license of $10 per year. Not transferable. No pro rata.
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