27. Cold Storage—Rental of Lockers.
<br />Every person, firm or- corporationa the business of rental
<br />individual lockers for cold storage goods shall pay a license tax
<br />^
<br />------------------ $25.00, and where the gr ,xpceipts exceed $2,000.00 the
<br />tax shall be 25c on each $100.00 in addition thereto.
<br />The receipts for handling and preparing goods to be plfced in these
<br />lockers shall be included in the foregoing receipts, howeve 'this license
<br />shall not include the right to sell any products. If such pe n buys and
<br />sells any product in connection with such storage busin a separate
<br />merchant's license as hereinafter provided shall be requir
<br />28. Contractors and Contracting.
<br />(a) Every person, firm or corporation conducting or engaging in any
<br />of the following contracting occupations, businesses, or trades shall pay
<br />for the privilege an annual license tax of -------------------------------------------- $25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 10c on
<br />each $100.00 in addition thereto.
<br />Air conditioning
<br />Brick contracting, stone and other masonary
<br />Building
<br />Cement
<br />Dredging, sand and gravel
<br />Electrical
<br />Floor scraping or finishing
<br />Foundations
<br />Interior decorating
<br />Paint, paper decorating
<br />Plastering
<br />Plumbing, heating, stearrmfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />Structural metal
<br />Tile, glass, flooring, flooring covering
<br />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />'1
<br />(b) Every person engaged in the business of erecting a building or
<br />buildings for the purpose of selling or renting the same and making no
<br />contract with a duly licensed contractor for the erection of said building,
<br />whether or not such person contracts with one or more duly licensed
<br />contractors for one or more portions, but does not contract with any one
<br />person for all of the work of erecting any one of said buildings, shall
<br />laboratory the tax shall be ------------------------ $25.00, and where the gross re-
<br />ceipts exceed $2,000.00 the tax shall be 10c on each $100.00 in addition
<br />i 41
<br />rher
<br />32. Electricity.
<br />J
<br />Every person, firm or corporation generating or selling or offering
<br />for sale or delivering electricity for light or power or heat or any other
<br />commercial uses shall pay a license tax of one-half of one per cent of
<br />the gross receipts of such person, firm or corporation, based upon receipts
<br />from such business during the preceding calendar year. In applying for
<br />1 such license a statement of such receipts shall be submitted to the Com-
<br />missioner of Revenue.
<br />33.terminators..
<br />fiery person, firm or corporation engaged in the business of exterm-
<br />inating insect or animal pests in this City shall pay a license tax of --------
<br />------------ $25.00, and where the gross receipts exceed $2,000.00 the tax
<br />shall florists.
<br />bee25c on each $100.00 in addition thereto.
<br />34.
<br />On every person or firm engaged as a florist, a specific license tax
<br />of thirty-five dollars ( $35.00) shall be imposed, and if they engage in
<br />buying and selling, they shall be deemed merchants and shall pay ac-
<br />cordingly.
<br />35. Flour and Meal Manufacture.
<br />ik On every license to a manufacturer of flour or meal, the tax shall be
<br />*Vy
<br />wenty-five dollars ($25) for each license. But when such manufacturer
<br />als in flour, meal or other grain products other than his own manu-
<br />cture he shall be required to procure a merchants' license graduated
<br />the amount of such purchases.
<br />36. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling, palm-
<br />istry, astrology, or phrenology who shall practice the same in this. city;
<br />shall pay a tax of $7,500.00 per year. NOT PRORATED. 1
<br />37. ' Furniture Upholsterer or Repairer.
<br />Baa._ .-
<br />On every person, firm or corporation engaged in the business o up-
<br />':*; :holstering or repairing furniture the license tax shall be -------------------- $25.00
<br />be deemed to be a speculative builder and for the privilege of transacting
<br />•
<br />business in this city, shall ),ayy a license tax equal to ---------------------------- $25.00
<br />'an'd=where
<br />the entire cost_bf` itig the bu' ding exc us 1vg�o the value
<br />d, exceed $2,0 tax sha e ` '� cli'+6131M in
<br />Amw-thereto. No duly
<br />pe that is licensed •eontractor under
<br />paragraph (a) of this section and that is also engaged in the business of
<br />speculative building for which a license tax would be otherwise pre-
<br />scribed by this paragraph, shall be liable for a separate license, assessable
<br />under this paragraph, but every such person shall include in the basis for
<br />the tax to be computed under paragraph (a) all of the costs of erecting
<br />said speculative buildings, exclusive of the value of the land, which costs
<br />shall be considered as part of the orders or contracts accepted by the
<br />taxpayer in computing the taxpayer's contractor's license tax.
<br />29.ce Halls.
<br />ery license to a person or firm to conduct a dance hall in which
<br />dance to be allowed, where an admission fee is charged a charge
<br />is ma e r participating in such dancing, the tax shall be $ and no
<br />k
<br />such license shall be granted until such person or personsall have
<br />secured the consent of the Mayor, who shall satisfy himself the _
<br />person or persons applying are proper persons to conduct such: and
<br />that the location is suitable for such purpose, and it is further p ed
<br />that any such dance hall shall be subject to such rules and re tions
<br />as are now or may hereafter be prescribed by the Council. Not tra able.
<br />30. Dealers in Pistols, Dirks, and Bowie Knives.
<br />o person, firm or corporation shall sell pistols, dirks, or bowie
<br />kn* without having first procured a license therefor.
<br />4ery person, firm or corporation engaged in the business of selling
<br />pistols, dirks, or bowie knives, or who shall hereafter engage in such busi-
<br />ness, shall pay for the privilege of transacting said business a- specific
<br />license tax of five dollars ($5.00), and no such license shall be issued for
<br />any less period than one year nor shall there be any abatement in any
<br />instance of the tax upon such license by reason of the fact thJi-pistols,
<br />erson
<br />or persons so licensed shall have exercised such licenseor a
<br />period of less than one year. Applicants for license to dea
<br />dirks and bowie knives must have the written consent of ayor.
<br />Dealers must report all sales to the Chief of Police monthly, gamel
<br />and addresses of purchasers.
<br />1. Dei%1 Laboratory.
<br />lisd,On each person, firm or corporation engaged in operating a dental
<br />1-7
<br />Ad where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />A"h $100.00 in addition thereto.
<br />If the licensee operates as a retail merchant the gross receipts under
<br />this section may be reported in the merchants license,. F.;; ;
<br />99. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage for storage
<br />of automobiles shall include the receipts for same and report as a retail
<br />merchant.
<br />Shops for repairing shall be required to pay a license tax as provided
<br />in section 68.
<br />39. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are located
<br />outside of the corporate limits of the city who transports gasoline or other
<br />petroleum products of like nature on or through the streets of this city .
<br />for sale or delivery to wholesale or retail merchants for resale in this city
<br />shall pay a license tax for the privilege of doing such business in this city,
<br />the same to be graduated by the amount of sales or delivered price made
<br />by him or it of such commodities sold or delivered in this City during
<br />the next preceding year, or, in the case of starting business during the
<br />year, the estimated amount of sales which will be so made during the:
<br />balance of the license year, the amount to be paid to be the same as that
<br />required of a retail merchant.
<br />This section shall not apply to a person, firm, or corporation who
<br />or whigh has paid or is assessable a business license under some other
<br />section of this ordinance.
<br />40. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, Etc.
<br />On every license to keep a hobby horse, merry-go-round, ferris wheel
<br />or other like amusement, except as herein provided, the tax shall be $50.00
<br />per week, and no license shall be issued under this section for a shorter
<br />period than one week. But if any such amusement is conducted sole "
<br />for amusement purposes without charge, an annual tax of one hun
<br />fifty dollars ($150.00) shall be imposed in lieu of such weekly tax,
<br />vided such hobby horse, merry-go-round, ferris wheel or like am
<br />ment shall not be accompanied with music or other audible sound wh
<br />can be heard a greater distance than three hundred ( 300) feet fro '
<br />the location of such hobby horse, merry-go-round, ferris wheel, or other
<br />like amusement.
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