|
A peddler within the meaning of this subsection, is any
<br />
<br /> person, firm or corporation, with or which, at other than a
<br />
<br /> definite place of business operated by the seller, shall sell,
<br />
<br /> or offer to sell, goods, wares, or merchandise to licensed dealers
<br />
<br /> or retailers, and at the same time of such sale or exposure for
<br />
<br /> sale, shall deliver, or offer to deliver, the goods, wares, or mer-
<br />
<br /> chandise to the buyer, and any delivery made on the day of
<br />
<br /> sale shall be construed as equivalent to delivery at the time of
<br />
<br /> sale.
<br />
<br /> Every person, firm or corporation claiming exemption from
<br />
<br /> the provision of this subsection on the ground that he or it is
<br />
<br /> delivering goods, wares, or merchandise previously sold to
<br />
<br /> the customer, shall, upon request of any police, tax or revenue
<br />
<br /> officer, furnish evidence of his or its claim other than his or its
<br />
<br /> mere statement, which evidence may be an invoice or signed
<br />
<br /> order describing the goods, wares, or merchandise involved,
<br />
<br /> and the amount and price thereof, and failure to furnish such
<br />
<br /> evidence shall be sufficient ground for charging the person
<br />
<br /> operating the vehicle with a violation of this subsection; and
<br />
<br /> in any prosecution for a violation of this subsection, the claim
<br />
<br /> aforesaid must be corroborated by satisfactory evidence.
<br />
<br /> Every person, firm or corporation violating any provision
<br />
<br /> of this subsection shall be guilty of a misdemeanor and, upon
<br />
<br /> conviction, shall be fined not less than twenty-five nor more
<br />
<br /> than one hundred dollars for each offense, and each day's viola-
<br />
<br /> tion of any provision of this subsection shall be deemed a sepa-
<br />
<br /> rate offense.
<br />
<br />60. (c) Peddlers—Producers' Certificate.
<br />
<br /> 1. No city license shall be required of peddlers of ice,
<br />
<br /> wood, meat, milk, butter, eggs, poultry, fish, oysters, game,
<br />
<br /> vegetables, fruit, or other family supplies of a perishable
<br />
<br /> nature grown or produced by them and not purchased by them
<br />
<br /> for sale.
<br />
<br /> 2. But every such peddler of family supplies of a perish-
<br />
<br /> able nature grown or produced by him and not purchased by
<br />
<br /> him for sale shall on or before January first of each year file
<br />
<br /> with the Commissioner of Revenue of this city a certificate in
<br />
<br /> duplicate under oath in which shall be given the name and
<br />
<br /> post office address of the applicant, the location of the land
<br />
<br /> on which the family supplies of a perishable nature are produced,
<br />
<br /> or are to be produced, whether the applicant is the owner
<br />
<br /> thereof, or renter, and in the latter case, the name of the land-
<br />
<br /> lord or owner and the time from which and to which the lease
<br />
<br /> is to run.
<br />
<br /> 3. Upon receipt of such certificate and such other evidence
<br />
<br /> under oath as may be sufficient to establish the fact that the
<br />
<br /> applicant is entitled to the certificate, the Commissioner of
<br />
<br /> Revenue shall endorse on one copy of such certificate the fact
<br />
<br /> and date of its filing, and shall deliver such copy to the appli-
<br />
<br /> cant, and such applicant shall thereafter at all times while he
<br />
<br /> is engaged in peddling within this city, have such copy in his
<br />
<br /> possession and upon request by any officer of the City charged
<br />
<br /> with enforcing of the license ordinance, exhibit such certificate.
<br />
<br /> The Commissioner of Revenue may administer the oaths
<br />
<br /> required by this subsection.
<br />
<br /> 4. Any officer charged with the enforcement of the license
<br />
<br /> ordinance of this city may at any time question any peddler
<br />
<br /> claiming exemption from city license taxation and may require
<br />
<br /> of such peddler an affidavit in support of any claim made by
<br />
<br /> such peddler that the produce then in or on his vehicle was
<br />
<br /> grown or produced by him.
<br />
<br /> 5. The word "peddler" or "peddlers," as used in this
<br />
<br /> subsection shall be construed as including their bona fide
<br />
<br /> employees.
<br />
<br /> 6. Any peddler failing to exhibit such certificate in viola-
<br />
<br /> tion of this subsection, or making any false statement in the
<br />
<br /> certificate or affidavit aforesaid, or permitting the certifi-
<br />
<br /> cate obtained by him to be used in the sale of any family
<br />
<br /> supplies of a perishable nature not grown or produced by him,
<br />
<br /> shall upon conviction, be fined not less than five dollars nor
<br />
<br /> more than fifty dollars for each offense, and upon failure to
<br />
<br /> pay the said fine shall be confined in the city jail for not less
<br />
<br /> than ten days nor more than thirty days.
<br />
<br />61. Photographers.
<br />
<br /> Every person, firm or corporation engaged in the business as a photographer
<br />
<br /> shall pay a license tax of........... $25.00, and where the gross receipts exceed
<br />
<br /> $2,000.00 the tax shall be 30c on each $100.00 in addition thereto.
<br />
<br /> All persons canvassing this city for copying pictures of any description shall
<br />
<br />pay a license tax of one hundred fifty dollars ($150.00). Any itinerant daguerrean
<br />
<br /> or photographic artist, or any person taking orders in this city on the ticket or other
<br />
<br /> plan for photographs to be delivered or furnished by photographers outside of this
<br />
<br /> city, provided that said license shall not be required of persons taking orders for
<br />
<br /> photographs licensed by this city and having a fixed place of business in this city.
<br />
<br />62. Plumbers.
<br />
<br /> Every person, firm or corporation engaged in operating as a plumber shall
<br />
<br /> pay a license tax of................ $25.00, and where the gross receipts exceed
<br />
<br />$2,000.00 the tax shall be 10c on each $100.00 in addition thereto. All gross
<br />
<br />receipts for plumbing contracting shall be reported and taxed under this section,
<br />
<br />and a separate contractor's license shall not be required.
<br />
<br />63. Potato Chip Manufacturers.
<br />
<br /> Every person, firm or corporation engaged in the manufacture of potato chips
<br />
<br /> shall pay a license tax of........... $25.00, and where the gross receipts exceed $2,000.00
<br />
<br /> the tax shall be 10c on each $100.00 in addition thereto.
<br />
<br />64. Printing Office—Job.
<br />
<br /> On every person, firm or corporation engaged in the business of
<br />
<br />operating a printing establishment the tax shall be...........................................$25.00,
<br />
<br /> and where the gross receipts exceed $2,000.00 the tax shall
<br />
<br /> be 22c on each $100.00 in addition thereto.
<br />
<br />65. Professional Occupations.
<br />
<br /> Every person conducting or engaging in any of the following professional
<br />
<br /> occupations in this City shall pay for the privilege an annual license tax of.................................$25.00,
<br />
<br />and where the gross receipts, fees or commissions during the preceding calendar year exceeded
<br />
<br /> $2,500.00 the license tax shall be 75c on each $100.00 in addition thereto. Real estate
<br />
<br /> salesmen shall be considered members of the respective real estate firms. The gross
<br />
<br /> receipts, fees or commissions of any firm may for the purpose of this section be divided
<br />
<br /> among the members or associates of said firm or corporation to secure a license hereunder.
<br />
<br /> A single license may be issued for two or more of the following occupations:
<br />
<br /> A public accountant
<br /> An advertising agent or firm
<br /> An air conditioning engineer
<br /> An appraiser or evaluator of real estate for others for compensation
<br /> An architect, landscaper
<br /> An artist
<br /> An assayer
<br /> An attorney at law
<br /> An auditing company or firm
<br /> A bondsman
<br /> A blue printer
<br /> A bookkeeper, public
<br /> A chemical engineer
<br /> A chemist
<br /> A chiropractor
<br /> A civil engineer
<br /> A consulting engineer
<br /> A collection agent or agency
<br /> A common crier
<br /> A commission merchant, including a tobacco warehouse (but not a dealer in or buyer of leaf tobacco)
<br /> A contracting engineer
<br /> A dentist
<br /> A doctor of medicine
<br /> An electrical engineer
<br /> A homeopath
<br /> An industrial engineer
<br /> A land agent, rental agent
<br /> A lumber measurer
<br /> A manufacturer’s agent
<br /> A mercantile agent or agency
<br /> A merchandise broker
<br /> A mechanical engineer
<br /> A metallurgist
<br /> A mining engineer
<br /> A money lender, loan or mortgage company (other than banks and building and loan associations)
<br /> A naturopathist
<br /> A neurologist
<br /> An oculist
<br /> An optometrist or optician
<br /> An orthodontist
<br /> An osteopath
<br /> A patent attorney or patent agent
<br /> A physiotherapist
<br /> A physician
<br /> A public relations counselor
<br /> A public stenographer
<br /> A publisher of publicity service, booking agent, concert manager
<br /> A radio engineer
<br /> A recorder of proceedings in any court, commission or other organization
<br /> A refrigerator engineer
<br /> A sales agent or agency
<br /> A sculptor
<br /> A surveyor
<br /> A surgeon
<br /> A veterinarian
<br /> Other professional occupations
<br />
<br />67. Repairs.
<br />
<br /> Each person, firm or corporation conducting the business of repairing
<br />
<br /> automobiles, bicycles, motorcycles, refrigerators, radios, washing machines
<br />
<br /> or any other equipment or appliances, shall pay a license tax based on the
<br />
<br />gross receipts of such person, firm or corporation, the amount of such tax to
<br />
<br /> be the same as a retail merchant would pay if sales equal to the gross receipts
<br />
<br />of such repairman. However, if a retail merchant's license is already required the
<br />
<br /> gross receipts from this occupation may be included in the said retail merchant's license.
<br />
<br />68. Restaurants.
<br />
<br /> Any person, firm or corporation who shall cook, or otherwise furnish for
<br />
<br /> compensation, diet or refreshments of any kind for casual visitors at his house
<br />
<br />or place of business, for consumption therein or thereat, and any person who
<br />
<br /> shall sell soft drinks from a soda fountain shall be deemed to keep a restaurant.
<br />
<br />On every license to keep a restaurant the tax shall be as follows:
<br />
<br /> If the amount of sales shall not exceed $1,000.00 the tax shall be $25.00 and
<br />
<br /> on all sales in excess of $1,000.00 the tax shall be 25c on each $100.00 in addition thereto.
<br />
<br /> Every restaurant keeper shall keep accurate daily records of all sales, which
<br />
<br /> records shall at all times be open to the inspection of the Commissioner of Revenue or the License Inspector.
<br />
<br />69. Shoemakers and Repair.
<br />
<br /> On every person, firm or corporation conducting a shop for the repair or
<br />
<br />manufacturing of shoes, boots, or similar articles the license tax shall be...........................................$25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addition thereto.
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
|