522
<br />39. Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or optician
<br />shall pay a specific license tax of twenty dollars ($20) per
<br />month. Not transferable. No pro rata.
<br />40. Creamery.
<br />Each person, firm or corporation manufacturing butter for
<br />sale shall pay a specific license tax of $25 per annum. Not
<br />transferable. No pro rata.
<br />401/s . Credit Unions.
<br />A credit union which makes loans only to its stockholders or
<br />members shall pay an annual State license tax as follows:
<br />Five dollars ($5.00) where the actual paid in capital is not in
<br />excess of fifteen thousand dollars ($15,000.00) ; ten dollars
<br />($10.00) where the actual paid in capital is over fifteen thousand
<br />dollars ($15,000.00) and not in excess of twenty thousand dollars
<br />($20,000.00) ; fifteen dollars ($15.00) where the actual paid in
<br />capital is over twenty thousand dollars ($20,000.00) and not in
<br />excess of fifty thousand dollars ($50,000.00) ; twenty-five dollars
<br />($25.00) where the actual paid in capital is over fifty thousand
<br />dollars ($50,000.00) and not in excess of one hundred thousand
<br />dollars ($100,000.00) ; and an additional sum of two dollars
<br />($2.00) per thousand for each one thousand dollars ($1,000.00) of
<br />actual paid in capital in excess of one hundred thousand dollars
<br />($100,000.00) .
<br />41. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall
<br />in which dancing is to be 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 miles and regu-
<br />lations as are now or may hereafter he prescribed by the Council.
<br />Not transfcrable. No pro rata.
<br />42. Daguerrean and Photographic Artists and Canvas-
<br />sers for Copying Pictures.
<br />The specific license tax on any person engaged in business
<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 />lars ($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 under this section shall not be transfer-
<br />able or pro rated.
<br />48. 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, firm or corporation engaged in the business
<br />of selling pistols, dirks, or bowie knives, or who may hereafter
<br />engage in said business, shall pay for the privilege of trans-
<br />acting 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 />of the tax upon such license by reason of the fact that the per-
<br />son 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 />written consent of the Mayor. Dealers must report all sales to
<br />Chief of Police monthly, giving names and addresses of pur-
<br />chasers.
<br />44. Dentists.
<br />See , 13.
<br />4 5. Dogs.
<br />See State Law.
<br />46. 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 />47. 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 in excess
<br />of one thousand dollars.
<br />48. Exhibiting Electrical Machines, etc.
<br />Every person exhibiting for pay electrical machines for test-
<br />ing strength or weight, or other machines or implements on the
<br />streets or any location, for profit, shall pay a specific license tax
<br />of fifty dollars ($50.00) per annum. Not transferable. No pro
<br />rata.
<br />49. 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 day of May, 1932, to the 30th
<br />day of April, 1933. In applying for such license a statement
<br />of such receipts shall be submitted to the Commissioner of the
<br />Revenue.
<br />50. Florists.
<br />On every person or firm engaged as a florist, a specific license
<br />tax of twenty-five dollars ($25.00) shall be imposed, and if
<br />they engage in buying and selling, they shall be deemed mer-
<br />chants and shall pay accordingly.
<br />51. Flour and Meal Manufacturers.
<br />On every license to a manufacturer of flour or meal, or
<br />chop, the tax shall he 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 />52. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling,
<br />palmistry, or phrenology who shall practice the same in this
<br />city, shall pay a tax of one hundred and fifty dollars ($10.00)
<br />per week. Not transferable. No pro rata.
<br />53. 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 re-
<br />quired.
<br />54. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10).
<br />5 5. Garage.
<br />Every person who shall keep a garage for storage of automo-
<br />biles shall pay a tax of $25.00 and $0.50 additional for each ve-
<br />hicle for the storage capacity of such garage.
<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. 53.
<br />b 6. Gasoline.
<br />See § 72.
<br />57. Golf -Miniature, Tom Thumb, etc.
<br />On every license to operate a miniature or Toni Trumb golf
<br />course there shall be a tax of $50.00. No pro rata.
<br />68. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -Round,
<br />Ferris Wheel or other like amusement, the tax shall be
<br />fifty dollars ($50.00) per•.week and no license shall be issued
<br />
|