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TAXES ON LICENSES
<br />50. Dentists.
<br />See 14.
<br />51. Draperies or Braids -Manufacture.
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<br />Each person, firm or corporation manufacturing draperies
<br />or braids shall pay a specific license of $100.00 per annum.
<br />52. Dyeing Establishments.
<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 />53. Electric 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 street or any location, for profit, shall pay a specific
<br />license tax of fifty dollars ($50.00) per annum. Not transferable.
<br />54. 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 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 />55. Flooring Manufacturing.
<br />Every person, firm or corporation manufacturing flooring
<br />shall pay a specific license tax of $100.00 per annum.
<br />56. Florists.
<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 />TAXES ON LICENSES
<br />64. Gasoline.
<br />See 83.
<br />65. Gasoline and Other Petroleum Products Outside City.
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<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 />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 />6C. 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 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 />67. Hotels.
<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 />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 />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.
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<br />57. 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 required
<br />to procure a merchants' license graduated by the amount of
<br />such purchases.
<br />58. Fortune Tellers
<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 />59. Foundry and Machine Shops.
<br />On every license to a foundry the tax shall be fifty dollars
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<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 />60. Furnace and Metal Furniture Manufacturing.
<br />Every person, firm or corporation manufacturing metal
<br />furniture or furnaces shall pay a specific license tax of $100.00
<br />per annum.
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<br />61. Furniture Upholsterer or Repairer.
<br />On every license to a furniture upholsterer or repairer the
<br />tax shall be ten dollars ($10) .
<br />62. Garage Storage.
<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 />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 />63. Garment Manufacture.
<br />Every person, firm or corporation, manufacturing garments
<br />shall pay a specific license tax of $100.00.
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<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 />68. Ice Dealers or Distributors.
<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 />69. Ice Manufacture.
<br />Every person, firm or corporation manufacturing ice for
<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).
<br />70. Ice Cream or Sherbet -Manufacture.
<br />(a) On each and every establishment for the manufactur-
<br />ing of and selling at wholesale or wholesale and retail, ice
<br />creamor sherbet ........ _.....................................................................................................$100.00
<br />(b) On each and every establishment for the manufactur-
<br />ing of and selling at retail in his own establishment, ice cream
<br />orsherbet.......................................................................................................................................$10.00
<br />71. Junk Dealers.
<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 />72. Laundries.
<br />Every person, firm or corporation who operates a laundry
<br />shad 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
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<br />$50,000.00.
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