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If the gross amount of all orders or contracts for work <br /> <br />done in the state aggregate one thousand dollars, or less, he <br /> <br />shall pay the sum of ten dollars, and he shall pay one dollar <br /> <br />additional on each one thousand dollars in excess of the first <br /> <br />one thousand dollars and to the amount of fifteen thousand <br /> <br />dollars, and he shall pay fifty cents additional on each one <br /> <br />thousand dollars of all orders or contracts in excess of fifteen <br /> <br />thousand dollars; said additional tax shall be paid quarter- <br /> <br />ly, and every person, firm or corporation is hereby required <br /> <br />to report, under oath, to the Commissioner of Revenue the <br /> <br />amount of all orders or contracts, on the first day of Aug- <br /> <br />ust, November, February and May of each year and pay the <br /> <br />amount due on the dates mentioned, and failure to do so, <br /> <br />shall be considered as doing business without a license. <br /> <br />40. Conveyancers. <br /> <br />See § 14. <br /> <br />41. Corn Doctors, etc. <br /> <br />Every corn, cancer, eye, or other itinerant doctor or optic- <br /> <br />ian shall pay a specific license tax of twenty dollars ($20) <br /> <br />per month. Not transferable. No pro rata. <br /> <br />42. Creamery. <br /> <br />Each person, firm or corporation manufacturing butter <br /> <br />for sale shall pay a specific license tax of $25 per annum. <br /> <br />Not transferable. No pro rata. <br /> <br />43. Credit Unions. <br /> <br />A credit union which makes loans only to its stockholders <br /> <br />or members shall pay an annual State license tax as follows: <br /> <br />Five dollars ($5.00) where the actual paid in capital is <br /> <br />not in excess of fifteen thousand dollars ($15,000.00); ten <br /> <br />dollars ($10.00) where the actual paid in capital is over fif- <br /> <br />teen thousand dollars ($15,000.00) and not in excess of <br /> <br />twenty thousand dollars ($20,000.00); fifteen dollars ($15.- <br /> <br />0. where the actual paid in capital is over twenty thousand <br /> <br />dollars ($20,000.00) and not in excess of fifty thousand dol- <br /> <br />lars ($50,000.00); twenty-five dollars ($25.00) where the <br /> <br />actual paid in capital is over fifty thousand dollars ($50,- <br /> <br />000.00) and not in excess of one hundred thousand dollars <br /> <br />($100,000.00); and an additional sum of two dollars ($2.00) <br /> <br />per thousand for each one thousand dollars ($1,000.00) of <br /> <br />actual paid in capital in excess of one hundred thousand <br /> <br />dollars ($100,000.00). <br /> <br />44. Dance Halls. <br /> <br />On every license to a person or firm to conduct a dance <br /> <br />hall in which dancing is to be allowed, where an admission <br /> <br />fee is charged or a charge is made for participating in such <br /> <br />dancing, the tax shall be $50, and no such license shall be <br /> <br />granted until such person or persons shall have secured the <br /> <br />consent of the Mayor, who shall satisfy himself that the per- <br /> <br />son or persons applying are proper persons to conduct such <br /> <br />hall, and that the location is suitable for such purpose, and <br /> <br />it is further provided that any such dance hall shall be sub- <br /> <br />ject to such rules and regulations as are now or may here- <br /> <br />after be prescribed by the Council. Not transferable. No <br /> <br />pro rata. <br /> <br />45. Daguerrean and Photographic Artists and Canvassers for Copying <br /> <br />Pictures. <br /> <br />The license tax on any person engaged in business as a <br /> <br />daguerrean or photographic artist, shall be thirty ($30). <br /> <br />All persons canvassing this city for copying pictures of any <br /> <br />description shall pay a license tax of fifty dollars ($50). <br /> <br />Any itinerant daguerrean or photographic artist, or any <br /> <br />person taking orders in this city on the ticket or other plan <br /> <br />for photographs to be delivered or furnished by photogra- <br /> <br />phers shall pay a license tax of fifty dollars ($50), provided, <br /> <br />that said license shall not be required of persons taking or- <br /> <br />ders for photographs licensed by this City and having a <br /> <br />fixed place of business in this City. <br /> <br />Any license granted under this section shall not be trans- <br /> <br />ferable or prorated. <br /> <br />46. Dealers in Pistols, Dirks, and Bowie Knives. <br /> <br />No person, firm or corporation shall sell pistols, dirks or <br /> <br />bowie knives without having first procured a license there- <br /> <br />for. <br /> <br />Every person, firm or corporation engaged in the business <br /> <br />of selling pistols, dirks, or bowie knives, or who may here- <br /> <br />after engage in said business, shall pay for the privilege of <br /> <br />transacting said business a specific license tax of twenty dol- <br /> <br />lars ($20), and no such license shall be issued for any less <br /> <br />period than one year nor shall there be any abatement in any <br /> <br />instance of the tax upon such license by reason of the fact <br /> <br />that the person or persons so licensed shall have exercised <br /> <br />such licensed calling for a period of less than one year. Ap- <br /> <br />plicants for license to deal in pistols, dirks and bowie knives <br /> <br />must have the written consent of the Mayor. Dealers must <br /> <br />report all sales to Chief of Police monthly, giving names and <br /> <br />addresses of purchasers. <br /> <br />47. Dentists. <br /> <br />See § 14. <br /> <br />48. Draperies - Manufacture. <br /> <br />Each person, firm or corporation manufacturing Draper- <br /> <br />ies shall pay a specific license of $75.00 per annum. <br /> <br />49. Dyeing Establishments. <br /> <br />Each person conducting a dyeing establishment shall pay <br /> <br />a specific license tax of ten dollars ($10) per annum. No <br /> <br />pro rata. Not transferable. <br /> <br />50. Electric Fuses - Manufacture. <br /> <br />Each person, firm or corporation manufacturing Electric <br /> <br />Fuses shall pay a specific license of $25.00 per annum. <br /> <br />51. Electrical Machines, etc. - Exhibiting. <br /> <br />Every person exhibiting for pay electrical machines for <br /> <br />testing strength or weight, or other machines or implements <br /> <br />on the streets or any location, for profit, shall pay a specific <br /> <br />license tax of fifty dollars ($50.00) per annum. Not trans- <br /> <br />ferable. No pro rata. <br /> <br />52. Electricity. <br /> <br />Every person, firm or corporation generating or selling <br /> <br />or offering for sale or delivering electricity for light or pow- <br /> <br />er or heat or any other commercial uses shall pay a license <br /> <br />tax of one half of one per cent. of the gross receipts of such <br /> <br />person, firm or corporation, based upon receipts from such <br /> <br />business during the preceding calendar year. In applying for <br /> <br />such license a statement of such receipts shall be submitted <br /> <br />to the Commissioner of the Revenue. <br /> <br />53. Florists. <br /> <br />On every person or firm engaged as a florist, a specific <br /> <br />license tax of twenty-five dollars ($25.00) shall be imposed, <br /> <br />and if they engage in buying and selling, they shall be deem- <br /> <br />ed merchants and shall pay accordingly. <br /> <br />54. Flour and Meal Manufacture. <br /> <br />On every license to a manufacturer of flour or meal, the <br /> <br />tax shall be twenty-five dollars ($25) for each license. But <br /> <br />when such manufacturer deals in flour, meal, or other grain <br /> <br />products other than his own manufacture he shall be requir- <br /> <br />ed to procure a merchant's license graduated by the amount <br /> <br />of such purchases. <br /> <br />55. Fortune Tellers. <br /> <br />Every person practicing the art of divination, fortune tell- <br /> <br />ing, palmistry, or phrenology who shall practice the same in <br /> <br />this city, shall pay a tax of one hundred and fifty dollars <br /> <br />($150.00) per week. Not transferable. No pro rata. <br /> <br />56. Foundry and Machine Shops. <br /> <br />On every license to a 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 combined tax <br /> <br />shall be forty dollars ($40). For the privilege of repairing <br /> <br />automobiles and accessories a machine shop license shall be <br /> <br />required. <br /> <br />57. Fruit Juice Stand. <br /> <br />On every stand for the sale of uncarbonated fruit juice <br /> <br />drinks the license tax shall be $10.00 each for the first three <br /> <br />stands and $5.00 for each additional stand. This tax shall <br /> <br />not be required where such stands are operated in connec- <br /> <br />tion with a soda fountain. <br /> <br />58. Furniture Upholsterer or Repairer. <br /> <br />On every license to a furniture upholsterer or repairer the <br /> <br />tax shall be ten dollars ($10). <br /> <br />59. Garage. <br /> <br />Every person who shall keep a garage for storage of auto- <br /> <br />mobiles shall pay a tax of $25.00 and $0.50 additional for <br /> <br />each vehicle for the storage capacity of such garage. <br /> <br />Shops for repairing automobiles or tires, whether conduct- <br /> <br />ed in connection with a garage or separately, shall be requir- <br /> <br />ed to pay the license tax provided for in Sec. 56. <br /> <br />60. Gasoline. <br /> <br />See § 76. <br /> <br />61. 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 ($50.00) per week and no license shall be is- <br /> <br />sued under this section for a shorter period than one week. <br /> <br />And such license shall be a personal privilege and only <br /> <br />granted by order of the Mayor, except where conducted in <br /> <br />connection with County Fairs, in which case no tax shall be <br /> <br />imposed. <br /> <br />