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51. Dealers in Pistols, Dirks, and Bowie Knives.
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<br /> No person, firm or corporation shall sell pistols, dirks,
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<br /> or bowie knives without having first procured a license
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<br /> therefor.
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<br /> Every person, firm or corporation engaged in the busi-
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<br /> ness of selling pistols, dirks, or bowie knives, or who shall
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<br /> hereafter engage in such business, shall pay for the privi-
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<br /> lege of transacting said business a specific license tax of
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<br /> five dollars ($5), and no such license shall be issued for
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<br /> any less period than one year nor shall there be any abate-
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<br /> ment in any instance of the tax upon such license by reason
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<br /> of the fact that the person or persons so licensed shall have
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<br /> exercised such license calling for a period of less than one
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<br /> year.
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<br /> Applicants for license to deal in pistols, dirks and bowie
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<br /> knives must have the written consent of the Mayor.
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<br /> Dealers must report all sales to the Chief of Police monthly,
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<br /> giving names and addresses of purchasers.
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<br />52. Dentists.
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<br /> See § 14.
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<br />53. Draperies or Braids—Manufacture.
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<br /> Each person, firm or corporation manufacturing draper-
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<br /> ies or braids shall pay a specific license of $100.00 per an-
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<br /> num.
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<br />54. Dyeing Establishments.
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<br /> Each person, firm or corporation conducting a dyeing
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<br /> establishment shall pay a specific license tax of ten dollars
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<br /> ($10) per annum. Not transferable.
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<br />55. Electric Fuses—Manufacture.
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<br /> Each person, firm or corporation manufacturing electric
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<br /> fuses shall pay a specific license of $25.00 per annum.
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<br />56. Electric Machines, etc.—Exhibiting.
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<br /> Every person exhibiting for pay electrical machines for
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<br /> testing strength or weight, or other machines or implements
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<br /> on the street or any location, for profit, shall pay a specific
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<br /> license tax of fifty dollars ($50.00) per annum. Not trans-
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<br /> ferable.
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<br />57. Electricity.
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<br /> Every person, firm or corporation generating or selling
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<br /> or offering for sale or delivering electricity for light or
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<br /> power or heat or any other commercial uses shall pay a
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<br /> license tax of one-half of one per cent of the gross receipts
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<br /> of such person, firm or corporation, based upon receipts
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<br /> from such business during the preceding calendar year.
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<br /> In applying for such license a statement of such receipts
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<br /> shall be submitted to the Commissioner of Revenue.
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<br />58. Flooring Manufacturing.
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<br /> Every person, firm or corporation manufacturing floor-
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<br /> ing shall pay a specific license tax of $100.00 per annum.
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<br />59. Florists.
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<br /> On every person or firm engaged as a florist, a specific
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<br /> license tax of thirty-five dollars ($35.00) shall be imposed,
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<br /> and if they engage in buying and selling, they shall be
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<br /> deemed merchants and shall pay accordingly.
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<br />60. Flour and Meal Manufacture.
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<br /> On every license to a manufacturer of flour or meal, the
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<br /> tax shall be twenty-five dollars ($25) for each license.
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<br /> But when such manufacturer deals in flour, meal or
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<br /> other grain products other than his own manufacture he
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<br /> shall be required to procure a merchants' license graduated
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<br /> by the amount of such purchases.
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<br />61. Fortune Tellers.
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<br /> Every person practicing the art of divination, fortune
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<br /> telling, palmistry, astrology, or phrenology who shall prac-
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<br /> tice the same in this city, shall pay a tax of one hundred
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<br /> and fifty dollars ($150.00) per week. Not transferable.
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<br />62. Foundry and Machine Shops.
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<br /> On every license to a foundry the tax shall be fifty dol-
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<br /> lars ($50). On every license to a machine shop, the tax
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<br /> shall be fifty dollars ($50).
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<br /> But if a foundry be conducted in conjunction with a
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<br /> machine shop the combined tax shall be one hundred dol-
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<br /> lars ($100.00).
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<br />63. Furnace and Metal Furniture Manufacturing.
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<br /> Every person, firm or corporation manufacturing metal
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<br /> furniture or furnaces shall pay a specific license tax of
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<br /> $100.00 per annum.
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<br />64. Furniture Upholsterer or Repairer.
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<br /> On every license to a furniture upholsterer or repairer
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<br /> the tax shall be ten dollars ($10).
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<br />65. Garage—Storage.
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<br /> Every person who shall keep a garage for storage of
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<br /> automobiles shall pay a tax of $25.00 and $0.50 additional
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<br /> for each vehicle for the storage capacity of such garage.
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<br /> Shops for repairing automobiles whether conducted in
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<br /> connection with a garage or separately, shall be required to
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<br /> pay the license tax provided for in Sec. 104.
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<br />66. Garment Manufacture.
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<br /> Every person, firm or corporation, manufacturing gar-
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<br /> ments shall pay a specific license tax of $100.00.
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<br />67. Gasoline.
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<br /> See § 85.
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<br />68. Gasoline and Other Petroleum Products.
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<br /> Any person, firm or corporation whose storage tanks are
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<br /> located outside of the corporate limits of the city who trans-
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<br /> ports gasoline or other petroleum products of like nature
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<br /> on or through the streets of this city for sale or delivery to
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<br /> wholesale or retail merchants for resale in this city shall
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<br /> pay a license tax for the privilege of doing such business in
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<br /> this city, the same to be graduated by the amount of sales
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<br /> or delivered price made by him or it of such commodities
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<br /> sold or delivered in this City during the next preceding
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<br /> year, or, in the case of starting business during the year,
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<br /> the estimated amount of sales which will be so made during
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<br /> the balance of the license year, the amount to be paid to be
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<br /> the same as that required of a retail merchant.
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<br /> This section shall not apply to a person, firm, or corpora-
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<br /> tion who or which has paid or is assessable a business
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<br /> license under some other section of this ordinance.
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<br />69. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
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<br /> On every license to keep a Hobby Horse, Merry-Go-
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<br /> Round, Ferris Wheel or other like amusement, the tax shall
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<br /> be fifty dollars ($50.00) per week and no license shall be
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<br /> issued under this section for a shorter period than one week.
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<br /> And such license shall be a personal privilege and only
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<br /> granted by order of the Mayor, except where conducted in
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<br /> connection with County Fairs, in which case no tax shall
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<br /> be imposed.
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<br />70. Hotels.
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<br /> Any person who keeps a public inn or lodging house of
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<br /> more than ten bedrooms where transient guests are fed and
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<br /> lodged for pay shall be deemed for the purpose of this sec-
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<br /> tion to be engaged in the business of keeping a hotel.
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<br /> A transient guest is one who puts up for less than one
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<br /> week at such hotel, but such a house is no less a hotel be-
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<br /> cause some of its guests put up for longer periods than one
<br />
<br /> week.
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<br /> Any person conducting the business of keeping a hotel
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<br /> as defined in this section shall pay an annual license tax of
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<br /> two dollars for each bedroom and fifty cents for each bath-
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<br /> room in said hotel.
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<br />71. Ice Dealers or Distributors.
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<br /> A specific tax is hereby imposed on each person, other
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<br /> than an ice manufacturer, who sells or distributes ice in the
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<br /> city, of fifty dollars ($50.00).
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<br />72. Ice Manufacture.
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<br /> Every person, firm or corporation manufacturing ice for
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<br /> sale, or dealing in ice imported into this city, shall pay a
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<br /> license tax of one hundred dollars ($100.00).
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<br />73. Ice Cream or Sherbet—Manufacture.
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<br /> (a) On each and every establishment for the manufac-
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<br /> turing of and selling at wholesale or wholesale and retail,
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<br /> ice cream or sherbet ..................................... $100.00
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<br /> (b) On each and every establishment for the manufac-
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<br /> turing of and selling at retail in his own establishment, ice
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<br /> cream or sherbet ......................................... $10.00
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<br />74. Junk Dealers.
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<br /> On every license to a junk dealer the tax shall be fifty
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<br /> dollars ($50), and on every person who shall engage in the
<br />
<br /> business of buying junk or other matter for a junk dealer
<br />
<br /> or for sale to a junk dealer, the tax shall be thirty dollars
<br />
<br /> ($30).
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<br /> Where such a dealer engages in buying and selling of
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<br /> wool, hides or furs, he shall pay a merchants' tax in addi-
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<br /> tion.
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<br />75. Laundries.
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<br /> Every person, firm or corporation who operates a laun-
<br />
<br /> dry shall pay for the privilege of conducting such business,
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<br /> if it be a laundry operated other than by hand, in this city,
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<br /> a license tax of one hundred dollars ($100.00), and in addi-
<br />
<br /> tion thereto, if the gross receipts of such person, firm or
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<br /> corporation, for the preceding calendar year, exceeded
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<br /> $50,000.00, an additional sum of ten cents (10c) for each
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<br /> $100.00 of excess of such receipts over $50,000.00.
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<br /> On every person operating a hand laundry the license
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<br /> tax shall be $20.00.
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<br /> But nothing in this section shall be construed to impose
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<br /> a license tax upon persons who wash bed clothing, wearing
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<br /> apparel, etc., without laundry machinery and who do not
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<br /> keep shops or other regular place of business for laundry
<br />
<br /> purposes.
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