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27. Cold Storage—Rental of Lockers.
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<br />Every person, firm or corporation engaged in the
<br />
<br /> business of rental of individual lockers for cold
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<br /> storage goods shall pay a license tax of $25.00,
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<br />and where the gross receipts exceed $2,000.00
<br />
<br /> the tax shall be 25c on each $100.00 in addition thereto.
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<br />The receipts for handling and preparing goods to be placed
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<br /> in these lockers shall be included in the foregoing receipts, however
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<br /> this license shall not include the right to sell any products. If such person
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<br /> buys and sells any product in connection with such storage business, a
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<br />separate merchant’s license as hereinafter provided shall be required.
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<br />28. Contractors and Contracting.
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<br />(a) Every person, firm or corporation conducting or engaging in any
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<br /> of the following contracting occupations, businesses, or
<br />
<br /> trades shall pay for the privilege an annual license of $25.00,
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<br />and where the gross receipts exceed $2,000.00 the
<br />
<br /> tax shall be 10c on each $100.00 in addition thereto:
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<br />> Air conditioning
<br />
<br />> Brick contracting, stone and other masonry
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<br />> Building
<br />
<br />> Cement
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<br />> Dredging, sand and gravel
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<br />> Electrical
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<br />> Floor scraping or finishing
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<br />> Foundations
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<br />> Interior decorating
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<br />> Paint, paper decorating
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<br />> Plastering
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<br />> Plumbing, heating, steamfitting, gasfitting
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<br />> Road, street, bridge, sidewalk, curb and gutter
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<br />> Sewer drilling and well digging
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<br />> Structural metal
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<br />> Tile, glass, flooring, flooring covering
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<br />> Wrecking, moving, excavating
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<br />> Other contractors and contracting
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<br />(b) Every person engaged in the business of erecting a
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<br /> building or buildings for the purpose of selling or renting the
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<br /> same and making no contract with a duly licensed contractor
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<br /> for the erection of said building, whether or not such person contracts
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<br /> with one or more duly licensed contractors for one or more portions, but
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<br />does not contract with any one person for all of the work of erecting
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<br /> any one of said buildings, whether or not such person contracts
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<br />with one or more duly licensed contractors for one or more portions, but
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<br />does not connect with any one person for all the work of erecting any one
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<br />of said buildings, shall be deemed to be a speculative builder and for
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<br />the privilege of transacting business in this city, shall pay a license
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<br />tax equal to fifteen dollars ($25.00) for the first year and a license
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<br />tax there after, with respect to the sale, and sale or other
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<br />transfers, of ten dollars ($10.00) in each succeeding year.
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<br />The license tax shall be fifteen dollars ($25.00), the first year
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<br />and ten dollars ($10.00) in each succeeding year.
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<br />Any person, firm or corporation who shall engage in the
<br />
<br />business of speculative building for which a license tax would
<br />
<br /> be otherwise prescribed by this paragraph, shall be liable for a
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<br />separate license tax under this paragraph, but every such person
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<br />shall include in the assessments under the tax to be computed
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<br />under paragraph (a) all of the costs of erecting said speculative buildings,
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<br />exclusive of the value of the land, which costs shall be considered as part
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<br />of the gross of all the cost account to the taxpayer in
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<br />computing the taxpayer’s contractor’s license tax.
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<br /> 29. Dance Halls.
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<br />Every license to a person or firm to conduct a dance hall in which dancing is to be
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<br /> allowed, where an admission fee is charged or a charge is made for participating
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<br /> in such dancing, the tax shall be $ ____________________ and no such license
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<br /> shall be granted until such person or persons shall have secured the consent of the
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<br /> Mayor, who shall satisfy himself the person or persons applying are proper persons
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<br /> to conduct such and that the location is suitable for such purpose, and it is further
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<br />provided that any such dance hall shall be subject to such rules and regulations
<br />
<br /> as are now or may hereafter be prescribed by the Council. Not transferable.
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<br />30. Dealers in Pistols, Dirks, and Bowie Knives.
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<br />No person, firm or corporation shall sell pistols, dirks, or bowie knives
<br />
<br /> without having first procured a license therefor.
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<br />Every person, firm or corporation engaged in the business of selling
<br />
<br />pistols, dirks, or bowie knives, or who shall hereafter engage in such
<br />
<br /> business, shall pay for the privilege of transacting said business a
<br />
<br /> specific license tax of five dollars ($5.00), and no such license shall be
<br />
<br /> issued for any less period than one year nor shall there be any abatement
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<br />in any instance of the tax upon such license by reason of the fact that persons
<br />
<br /> so licensed shall have exercised such license for a period of less than one year.
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<br />Applicants for license to deal in dirks and bowie knives must have the written consent of the Mayor.
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<br />Dealers must report all sales to the Chief of Police monthly, giving the names and addresses of purchasers.
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<br />31. Dental Laboratory.
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<br />On each person, firm or corporation engaged in operating a dental
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<br />laboratory, and where the gross receipts exceed $2,000.00 the tax
<br />
<br />shall be 25c on each $100.00 in addition thereto.
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<br />If the licensee operates as a retail merchant the gross receipts under
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<br /> this section may be reported in the merchants license.
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<br />32. Electricity.
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<br />Every person, firm or corporation generating or selling or
<br />
<br />offering for sale or delivering electricity for light or power or
<br />
<br /> heat or any other commercial uses shall pay a license tax of one-half
<br />
<br /> of one per cent of the gross receipts of such person, firm or corporation,
<br />
<br />based upon receipts from such business during the preceding calendar year.
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<br /> In applying for such license a statement of such receipts shall be submitted to the Commissioner of Revenue.
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<br />33. Exterminators.
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<br />Every person, firm or corporation engaged in the business of
<br />
<br />exterminating insect or animal pests in this City shall pay a license tax of $25.00,
<br />
<br />and where the gross receipts exceed $2,000.00 the tax
<br />
<br />shall be 25c on each $100.00 in addition thereto.
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<br />34. Florists.
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<br />On every person or firm engaged as a florist, a specific license
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<br /> tax of thirty-five dollars ($35.00) shall be imposed, and if they
<br />
<br />engage in buying and selling, they shall be deemed merchants and shall pay accordingly.
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<br />35. Flour and Meal Manufacture.
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<br />On every license to a manufacturer of flour or meal, the tax shall
<br />
<br /> be twenty-five dollars ($25.00) for each license. But when such
<br />
<br /> manufacturer sells in flour, meal or other grain products other
<br />
<br /> than his own manufacture he shall be required to procure a
<br />
<br />merchants’ license graduated by the amount of such purchases.
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<br />36. Fortune Tellers.
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<br />Every person practicing the art of divination, fortune telling, palmistry,
<br />
<br />astrology, or phrenology who shall practice the same in this city shall
<br />
<br /> pay a tax of $7,500.00 per year. NOT PRORATED.
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<br />37. Furniture Upholsterer or Repairer.
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<br />On every person, firm or corporation engaged in the business of
<br />
<br />upholstering or repairing furniture the license tax shall be of $25.00.
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<br /> 38. Garage Storage.
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<br />Every person, firm or corporation who shall keep a garage for storage
<br />
<br />of automobiles shall include the receipts for the same and report as a
<br />
<br />retail merchant. Shops for repairing shall be required to pay a license tax as provided in section 68.
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<br />39. Gasoline and Other Petroleum Products Outside City.
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<br />Any person, firm or corporation whose storage tanks are located outside
<br />
<br /> of the corporate limits of the City who transports gasoline or other petroleum
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<br /> products of like nature on or through the streets of this city for sale or delivery
<br />
<br /> to wholesale or retail merchants for resale in this city shall pay a license tax for
<br />
<br /> the privilege of doing such business in this city, the same to be graduated by
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<br /> the amount of sales or delivered price made by him or it of such commodities
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<br /> sold or delivered in this City during the next preceding year, or, in the case of
<br />
<br /> starting business during the year, the estimated amount of sales which will
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<br /> be so made during the balance of the license year, the amount to be paid
<br />
<br /> to be the same as that required of a retail merchant.
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<br />This section shall not apply to a person, firm or corporation who or which
<br />
<br /> has paid or is assessable a business license under some other section of this ordinance.
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<br />40. Hobby Horses, Merry-Go-Rounds, Ferris Wheels, Etc.
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<br />On every license to keep a hobby horse, merry-go-round, ferris wheel or
<br />
<br /> other like amusement, except as herein provided, the tax shall be $50.00
<br />
<br />per week, and no license shall be issued under this section for a shorter period than one week.
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<br />But if any such amusement is conducted solely for amusement purposes without charge,
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<br />an annual tax of one hundred fifty dollars ($150.00) shall be imposed in lieu of such weekly tax,
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<br />provided such hobby horse, merry-go-round, ferris wheel or like amusement shall not be
<br />
<br /> accompanied with music or other audible sound which can be heard a greater distance
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<br /> than three hundred (300) feet from the location of such hobby horse, merry-go-round, ferris wheel, or other like amusement.
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