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<br />thousand dollars; said additional tax shall be paid quarter-
<br />ly, and every person, firm or corporation is hereby required
<br />to report, under oath, to the Commissioner of Revenue the
<br />amount of all orders or contracts, on the first day of Aug-
<br />ust, November, February and May of each year and pay the
<br />amount due on the dates mentioned, and failure to do so,
<br />shall be considered as doing business without a license.
<br />40. Conveyancers.
<br />See § 14.
<br />41. Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or optic-
<br />ian shall pay a specific license tax of twenty dollars ($20)
<br />per month. Not transferable. No pro rata.
<br />42. Creamery.
<br />Each person, firm or corporation manufacturing butter
<br />for sale shall pay a specific license tax of $25 per annum.
<br />Not transferable. No pro rata.
<br />43. Credit Unions.
<br />A credit union which makes loans only to its stockholders
<br />or members shall pay an annual State license tax as follows:
<br />Five dollars ($5.00) where the actual paid in capital is
<br />not in excess of fifteen thousand dollars ($15,000.00) ; ten
<br />dollars ($10.00) where the actual paid in capital is over fif-
<br />teen thousand dollars ($15,000.00) and not in excess of
<br />twenty thousand dollars ($20,000.00) ; fifteen dollars ($15,-
<br />00) where the actual paid in capital is over twenty thousand
<br />dollars ($20,000.00) and not in excess of fifty thousand dol-
<br />lars ($50,000.00) ; twenty-five dollars ($25.00) where the
<br />actual paid in capital is over fifty thousand dollars ($50,-
<br />000.00) and not in excess of one hundred thousand dollars
<br />($100,000.00) ; and an additional sum of two dollars ($2.00)
<br />per thousand for each one thousand dollars ($1,000.00) of
<br />actual paid in capital in excess of one hundred thousand
<br />dollars ($100,000.00).
<br />44. Dance Halls.
<br />On every license to a person or firm to conduct a dance
<br />hall in which dancing is to be allowed, where an admission
<br />fee is charged or a charge is made for participating in such
<br />dancing, the tax shall be $50, and no such license shall be
<br />granted until such person or persons shall have secured the
<br />consent of the Mayor, who shall satisfy himself that the per-
<br />son or persons applying are proper persons to conduct such
<br />hall, and that the location is suitable for such purpose, and
<br />it is further provided that any such dance hall shall be sub-
<br />ject to such rules and regulations as are now or may here-
<br />after be prescribed by the Council. Not transferable. No
<br />pro rata.
<br />45. Daguerrean and Photographic Artists and Canvassers for Copying
<br />Pictures.
<br />The license tax on any person engaged in business as a
<br />daguerrean or photographic artist, shall be thirty ($30).
<br />All persons canvassing this city for copying pictures of any
<br />description shall pay a license tax of fifty dollars ($50).
<br />Any itinerant daguerrean or photographic artist, or any
<br />person taking orders in this city on the ticket or other plan
<br />for photographs to be delivered or furnished by photogra-
<br />phers shall pay a license tax of fifty dollars ($50), provided,
<br />that said license shall not be required of persons taking or-
<br />ders for photographs licensed by this City and having a
<br />fixed place of business in this City.
<br />Any license granted under this section shall not be trans-
<br />ferable or prorated.
<br />46. 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 there-
<br />for.
<br />Every person, firm or corporation engaged in the business
<br />of selling pistols, dirks, or bowie knives, or who may here-
<br />after engage in said business, shall pay for the privilege of
<br />transacting said business a specific license tax of twenty dol-
<br />lars ($20), and no such license shall be issued for any less
<br />period than one year nor shall there be any abatement in any
<br />instance of the tax upon such license by reason of the fact
<br />that the person or persons so licensed shall have exercised
<br />such licensed calling for a period of less than one year. Ap-
<br />plicants for license to deal in pistols, dirks and bowie knives
<br />must have the written consent of the Mayor. Dealers must
<br />report all sales to Chief of Police monthly, giving names and
<br />addresses of purchasers.
<br />47. Dentists.
<br />See § 14.
<br />48. Draperies -Manufacture.
<br />Each person, firm or corporation manufacturing Draper-
<br />ies shall pay a specific license of $75.00 per annum.
<br />49. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay
<br />a specific license tax of ten dollars ($10) per annum. No
<br />pro rata. Not transferable.
<br />50. Electric Fuses Manufacture.
<br />Each person, firm or corporation manufacturing Electric,
<br />Fuses shall pay a specific license of $25.00 per annum.
<br />51. Electrical Machines, etc. -Exhibiting.
<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
<br />license tax of fifty dollars ($50.00) per annum. Not trans
<br />f erable. No pro rata.
<br />52. Electricity.
<br />Every person, firm or corporation generating or selling
<br />or offering for sale or delivering electricity for light or pow-
<br />er or heat or any other commercial uses shall pay a license
<br />tax of one half of one per cent. of the gross receipts of such
<br />person, firm or corporation, based upon receipts from such
<br />business during the period from the first day of May, 1935,
<br />to the 30th day of April, 1936. In applying for such license
<br />a statement of such receipts shall be submitted to the Com-
<br />missioner of the Revenue.
<br />53. Florists.
<br />On every person or firm engaged as a florist, a specific
<br />license tax of twenty-five dollars ($25.00) shall be imposed,
<br />and if they engage in buying and selling, they shall be deem-
<br />ed merchants and shall pay accordingly.
<br />54. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the
<br />tax shall be twenty-five dollars ($25) for each license. But
<br />when such manufacturer deals in flour, meal, or other grain
<br />products other than his own manufacture he shall be requir-
<br />ed to procure a merchant's license graduated by the amount
<br />of such purchases.
<br />55. 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 one hundred and fifty dollars
<br />($150.00) per week. Not transferable. No pro rata.
<br />56. 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 />57. Fruit Juice Stand.
<br />On every stand for the sale of uncarbonated fruit juice
<br />drinks the license tax shall be $10.00 each for the first three
<br />stands and $5.00 for each additional stand. This tax shall
<br />not be required where such stands are operated in connec-
<br />tion with a soda fountain.
<br />58. Furniture Upholster or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10).
<br />59. Garage.
<br />Every person who shall keep a garage for storage of auto-
<br />mobiles shall pay a tax of $25.00 and $0.50 additional for
<br />each vehicle for the storage capacity of such garage.
<br />Shops for repairing automobiles or tires, whether conduct-
<br />ed in connection with a garage or separately, shall be requir-
<br />ed to pay the license tax provided for in Sec. 56.
<br />60. Gasoline.
<br />See § 76.
<br />61. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc.
<br />On every license to keep a Hobby Horse, Merry -Go -
<br />Round, Ferris Wheel or other like amusement, the tax shall
<br />be fifty dollars ($50.00) per week and no license shall be is-
<br />sued under this section for a shorter period than one week.
<br />And such license shall be a personal privilege and only
<br />granted by order of the Mayor, except where conducted in
<br />connection with County Fairs, in which case no tax shall be
<br />imposed.
<br />62. Hotels.
<br />Any person who keeps a public inn or lodging house of
<br />more than ten bedrooms where transient guests are fed and
<br />lodged for pay shall be deemed for the purpose of this sec-
<br />tion to be engaged in the business of keeping a hotel.
<br />A transient guest is one who puts up for less than one
<br />week at such hotel, but such a house is no less a hotel be -
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