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<br />60. (c) Peddlers -Producers' Certificate.
<br />1. No city license shall be required of peddlers of ice, wood, meat,
<br />milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruit, or other
<br />family supplies of a perishable nature grown or produced by them and not
<br />purchased by them for sale.
<br />2. But every such peddler of family supplies of a perishable nature
<br />grown or produced by him and not purchased by him for sale shall on or
<br />before January first of each year file with the Commissioner of Revenue of
<br />this city a certificate in duplicate under oath in which shall be given the
<br />name and post office address of the applicant, the location of the land on
<br />which the family supplies of a perishable nature are produced, or are to
<br />be produced, whether the applicant is the owner thereof, or renter, and in
<br />the latter case, the name of the landlord or owner and the time from which
<br />and to which the lease is to run.
<br />3. Upon receipt of such certificate and such other evidence under
<br />oath as may be sufficient to establish the fact that the applicant is entitled
<br />to the certificate, the Commissioner of Revenue shall endorse on one copy
<br />of such certificate the fact and date of its filing, and shall deliver such copy
<br />to the applicant, and such applicant shall thereafter at all times while he
<br />is engaged in peddling within this city, have such copy in his possession
<br />and upon request by any officer of the City charged with enforcing of the
<br />license ordinance, exhibit such certificate. The Commissioner of Revenue
<br />may administer the oaths required by this subsection.
<br />4. Any officer charged with the enforcement of the license ordinance
<br />of this city may at any time question any peddler claiming exemption from
<br />city license taxation and may require of such peddler an affidavit in support
<br />of any claim made by such peddler that the produce then in or on his
<br />vehicle was grown or produced by him.
<br />5. The word "peddler or "peddlers," as used in this subsection shall
<br />be construed as including their bona fide employees.
<br />. 6. Any peddler failing to exhibit such certificate in violation of
<br />this subsection, or making any. false statement in the certificate or affi-
<br />davit aforesaid, or by permitting the certificate obtained by him to be
<br />used in the sale of any family supplies of a perishable nature not grown
<br />or produced by him, shall upon conviction, be fined not less than five
<br />dollars nor more than fifty dollars for each offense, and upon failure to
<br />pay the said fine shall be confined in the city jail for not less than ten
<br />days nor more than thirty days.
<br />61. Photographers.
<br />Every person, firm or corporation engaged in the business as a pho-
<br />tographer shall pay a license tax of .... ---------------- $25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be 30c on each $100.00 in
<br />addition thereto.
<br />All persons canvassing this city for copying pictures of any descrip-
<br />tion shall pay a license tax of one hundred fifty dollars ( $150.00) . Any
<br />itinerant daguerrean or photographic artist, or any person taking orders
<br />in this city on the ticket or other plan for photographs to be delivered
<br />or furnished by photographers shall pay a license tax of one hundred
<br />fifty dollars ($150.00), provided, that said license shall not be required
<br />of persons taking orders for photographs licensed by this city and having
<br />a fixed place of business in this city.
<br />62. Plumbers.
<br />Every person, firm or corporation engaged in operating as a plumber
<br />shall pay a license tax of -------------------- $25.00, and where the gross receipts
<br />exceed $2,000.00 the tax shall be 10c on each $100.00 in addition thereto.
<br />All gross receipts for plumbing contracting shall be reported and taxed
<br />under this section, and a separate contractor's license shall not be required.
<br />63. Potato Chip Manufacturers.
<br />Every person, firm or corporation engaged in the manufacture of
<br />potato chips shall pay a license tax of -------------------- $25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be. 10c on each $100.00 in
<br />addition thereto.
<br />64. Printing Office—Job.
<br />On every person, firm or corporation engaged in the business of oper-
<br />ating a printing establishment the tax shall be ---------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 22c on
<br />each $100.00 in addition thereto.
<br />65. Professional Occupations.
<br />Every person conducting or engaging in any of the following pro-
<br />fessional occupations in this City shall pay for the privilege an annual
<br />licensetax of ----- =--------------------------------------------------------------------------------$25.00,
<br />and where the gross receipts, fees or commissions during the preceding
<br />calendar year exceeded $2,500.00 the license tax shall be 75c on each
<br />$100.00 in addition thereto.
<br />Real Estate salesmen shall be considered members of the respective
<br />real estate firms. The gross receipts, fees or commissions of any firm
<br />may for the purpose of this section be divided among the members or
<br />associates of said firm or corporation to secure a license hereunder. A
<br />single license may be issued for two or more of the following occupations:
<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 chiropodist
<br />A civil engineer
<br />A consulting engineer
<br />A collection agent or agency <i .
<br />A common crier
<br />A commission merchant, including a tobacco warehouse
<br />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 homeopathist
<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 />( but not a
<br />A money lender, loan or mortgage company ( other than banks and
<br />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 physician
<br />A physiotherapists.
<br />A public relations counselor 7
<br />A public stenographer
<br />A furnisher of publicity service, booking agent, concert manager
<br />A radio engineer
<br />A recorder of proceedings in any court, commission or other organi-
<br />zation
<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 />66. Repairs.
<br />Each person, firm or corporation conducting the business of repairing
<br />automobiles, bicycles, motorcycles, refrigerators, radios, washing machines
<br />or any other equipment or appliances, shall pay a license tax based on
<br />the gross receipts of such person, firm or corporation, the amount of such
<br />tax to be the same as a retail merchant would pay if sales equal the gross
<br />receipts of such repairman. However, if a retail merchants license is
<br />already required the gross receipts from this occupation may be included
<br />in the said retail merchants license.
<br />67. Restaurants.
<br />Any person, firm or corporation who shall cook, or otherwise furnish
<br />for compensation, diet or refreshments of any kind, for casual visitors at
<br />his home or place of business, for consumption therein or thereat, any
<br />person who shall sell soft drinks from a soda fountain shall be deemed
<br />to keep a restaurant. On every license to keep a restaurant, the tax shall
<br />be calculated on the same basis as in the case of a retail merchant as pro-
<br />vided in Section 53, above.
<br />Where any person, firm or corporation qualifies as a keeper of a
<br />restaurant under this section and as a retail merchant under Section 53
<br />above, in the same place of business, the total sales shall be computed for
<br />•
<br />the purpose of arriving at the tax.
<br />Every restaurant keeper shall keep accurate daily records of all sales,
<br />which records shall at all times be open to the inspection of the Com-
<br />missioner of Revenue or the License Inspector.
<br />68. ' Shoemakers and Repair.
<br />On every person, firm or corporation conducting a shop for the repair
<br />or manufacturing of shoes, boots, or similar articles, the license tax shall
<br />be -------------------- $25.00, and where the gross receipts exceed $2,000.00 the
<br />tax shall be 30c on each $100.00 in addition thereto.
<br />69. Shooting Gallery.
<br />On every person, firm or corporation operating a shooting gallery, •
<br />the license tax shall be $100.00 per month. NOT PRORATED.
<br />70. Shows, Circuses, etc.
<br />On a circus, menagerie, tent show, or other such like exhibition or
<br />performance, within the corporate limits of the city, whether combined or
<br />separate, the license tax shall be one hundred and fifty dollars ($150.00)
<br />for the first performance or exhibition, and one hundred dollars ($100.-
<br />00) for each additional performance or exhibition.
<br />On a side show attached to or exhibiting with any circus, menagerie,
<br />tent show or other such like exhibition or performance within the corpor-
<br />ate limits of the city, the license tax shall be twenty five dollars ($25)
<br />for each performance or exhibition.
<br />No license shall be issued to any circus; menagerie, tent show, or
<br />other such like exhibition or performance unless and until the price of
<br />admissions and of seats shall have been previously generally published.
<br />If a show or other performance is conducted in connection with
<br />and as an inducement for the sale of merchandise there shall be charged
<br />a license tax of $25.00 per day whether an admission is charged or not.
<br />71. Skating Rinks.
<br />On every person, firm or corporation operating a skating rink the
<br />license tax shall be twenty-five dollars ($25.00), and where the gross
<br />receipts, exclusive of excise and admission taxes, exceed $2,000.00 the
<br />tax shall be forty cents (40c) on each $100.00 in addition thereto.
<br />72. Slot Machines and Slot Machine Operators. •
<br />(a) Any person, firm or corporation having in the City of Char-
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