|
50. Dentists.
<br />
<br />See 14.
<br />
<br />
<br />51. Draperies or Braids—Manufacture.
<br />
<br />Each person, firm or corporation manufacturing draperies
<br /> or braids shall pay a specific license of $100.00 per annum.
<br />
<br />
<br />52. Dyeing Establishments.
<br />
<br />Each person, firm or corporation conducting a dyeing
<br /> establishment shall pay a specific license tax of ten dollars
<br /> ($10) per annum. Not transferable.
<br />
<br />
<br />53. Electric Machines, etc.—Exhibiting.
<br />
<br />Every person exhibiting for pay electrical machines for
<br /> testing strength or weight, or other machines or implements
<br /> on the street or any location, for profit, shall pay a specific
<br /> license tax of fifty dollars ($50.00) per annum. Not transferable.
<br />
<br />
<br />54. Electricity.
<br />
<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 preceding calendar year. In applying for such license
<br /> a statement of such receipts shall be submitted to the Commis-
<br /> sioner of Revenue.
<br />
<br />
<br />55. Flooring Manufacturing.
<br />
<br />Every person, firm or corporation manufacturing flooring
<br /> shall pay a specific license tax of $100.00 per annum.
<br />
<br />
<br />56. Florists.
<br />
<br />On every person or firm engaged as a florist, a specific
<br /> license tax of thirty-five dollars ($35.00) shall be imposed, and
<br /> if they engage in buying and selling, they shall be deemed mer-
<br /> chants and shall pay accordingly.
<br />
<br />
<br />57. Flour and Meal Manufacture.
<br />
<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 required
<br /> to procure a merchants' license graduated by the amount of
<br /> such purchases.
<br />
<br />
<br />58. Fortune Tellers.
<br />
<br />Every person practicing the art of divination, fortune
<br /> telling, palmistry, astrology, or phrenology who shall practice
<br /> the same in this city, shall pay a tax of one hundred and fifty
<br /> dollars ($150.00) per week. Not transferable.
<br />
<br />
<br />59. Foundry and Machine Shops.
<br />
<br />On every license to a foundry the tax shall be fifty dollars
<br /> ($50). On every license to a machine shop, the tax shall be
<br /> fifty dollars ($50). But if a foundry be conducted in conjunction
<br /> with a machine shop the combined tax shall be one hundred
<br /> dollars ($100.00).
<br />
<br />
<br />60. Furnace and Metal Furniture Manufacturing.
<br />
<br />Every person, firm or corporation manufacturing metal
<br /> furniture or furnaces shall pay a specific license tax of $100.00
<br /> per annum.
<br />
<br />
<br />61. Furniture Upholsterer or Repairer.
<br />
<br />On every license to a furniture upholsterer or repairer the
<br /> tax shall be ten dollars ($10).
<br />
<br />
<br />62. Garage Storage.
<br />
<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 each
<br /> vehicle for the storage capacity of such garage.
<br />
<br />Shops for repairing automobiles whether conducted in con-
<br /> nection with a garage or separately, shall be required to pay
<br /> the license tax provided for in Sec. 103.
<br />
<br />
<br />63. Garment Manufacture.
<br />
<br />Every person, firm or corporation, manufacturing garments
<br /> shall pay a specific license tax of $100.00.
<br />
<br />
<br />64. Gasoline.
<br />
<br />See 83.
<br />
<br />
<br />65. Gasoline and Other Petroleum Products Outside City.
<br />
<br />Any person, firm or corporation whose storage tanks are
<br /> located outside of the corporate limits of the city who trans-
<br /> ports gasoline or other petroleum products of like nature on or
<br /> through the streets of this city for sale or delivery to wholesale
<br /> or retail merchants for resale in this city shall pay a license
<br /> tax for the privilege of doing such business in this city, the
<br /> same to be graduated by the amount of sales or delivered price
<br /> made by him or it of such commodities sold or delivered in this
<br /> City during the next preceding year, or, in the case of starting
<br /> business during the year, the estimated amount of sales which
<br /> will be so made during the balance of the license year, the
<br /> amount to be paid to be the same as that required of a retail
<br /> merchant.
<br />
<br />This section shall not apply to a person, firm, or corporation
<br /> who or which has paid or is assessable a business license under
<br /> some other section of this ordinance.
<br />
<br />
<br />66. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, etc.
<br />
<br />On every license to keep a Hobby Horse, Merry-Go-Round,
<br /> Ferris Wheel or other like amusement, the tax shall be fifty
<br /> dollars ($50.00) per week and no license shall be issued under
<br /> this section for a shorter period than one week. And such
<br /> license, shall be a personal privilege and only granted by order
<br /> of the Mayor, except where conducted in connection with
<br /> County Fairs, in which case no tax shall be imposed.
<br />
<br />
<br />67. Hotels.
<br />
<br />Any person who keeps a public inn or lodging house of
<br /> more than ten bedrooms where transient guests are lodged for
<br /> pay shall be deemed for the purpose of this section to be en-
<br /> gaged in the business of keeping a hotel.
<br />
<br />A transient guest is one who puts up for less than one week
<br /> at such hotel, but such a house is no less a hotel because some
<br /> of its guests put up for longer periods than one week.
<br />
<br />Any person conducting the business of keeping a hotel as
<br /> defined in this section shall pay an annual license tax of two
<br /> dollars ($2.00) for each bedroom and fifty cents ($0.50) for each
<br /> bathroom in said hotel.
<br />
<br />The payment of the license tax provided by this section
<br /> shall not exempt the person paying such tax from the payment
<br /> of a restaurant license tax as provided in this ordinance if a
<br /> restaurant or dining room is operated in connection with said
<br /> hotel.
<br />
<br />
<br />68. Ice Dealers or Distributors.
<br />
<br />A specific tax is hereby imposed on each person, other than
<br /> an ice manufacturer, who sells or distributes ice in the city,
<br /> of fifty dollars ($50.00).
<br />
<br />
<br />69. Ice Manufacture.
<br />
<br />Every person, firm or corporation manufacturing ice for
<br /> sale, or dealing in ice imported into this city, shall pay a
<br /> license tax of one hundred dollars ($100.00).
<br />
<br />
<br />70. Ice Cream or Sherbet—Manufacture.
<br />
<br />(a) On each and every establishment for the manufactur-
<br /> ing of and selling at wholesale or wholesale and retail, ice
<br /> cream or sherbet .................................................................$100.00
<br />
<br />(b) On each and every establishment for the manufactur-
<br /> ing of and selling at retail in his own establishment, ice cream
<br /> or sherbet...............................................................................$10.00
<br />
<br />
<br />71. Junk Dealers.
<br />
<br />On every license to a junk dealer the tax shall be fifty
<br /> dollars ($50) and on every person who shall engage in the busi-
<br /> ness of buying junk or other matter for a junk dealer or for
<br /> sale to a junk dealer, the tax shall be thirty dollars ($30).
<br /> Where such a dealer engages in buying and selling of wool,
<br /> hides or furs, he shall pay a merchants' tax in addition.
<br />
<br />
<br />72. Laundries.
<br />
<br />Every person, firm or corporation who operates a laundry
<br /> shall pay for the privilege of conducting such business, if it
<br /> be a laundry operated other than by hand, in this city, a license
<br /> tax of one hundred dollars ($100.00), and in addition thereto, if
<br /> the gross receipts of such person, firm or corporation, for the
<br /> preceding calendar year, exceeded $50,000.00, an additional sum
<br /> of ten cents (10c) for each $100.00 of excess of such receipts over
<br /> $50,000.00.
|