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operating a cold storage plant for some purpose other than storage of
<br />his own goods shall pay a license tax of..................................$25.00,
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c
<br />on each $100.00 in addition thereto.
<br />27. Cold Storage Rental of Lockers.
<br />Every person, firm or corporation engaged in the business of
<br />rental of individual lockers for cold storage of goods shall pay a
<br />license tax of ........................$25.00, and where the gross receipts ex-
<br />ceed $2,000.00 the tax shall be 25c on each $100.00 in addition
<br />thereto.
<br />The receipts for handling and preparing goods to be placed in
<br />these lockers shall be included in the foregoing receipts, however,
<br />this license shall not include the right to sell any products. If such
<br />person buys and sells any product in connection with such storage
<br />business, a separate merchant's license as hereinafter provided shall
<br />be required.
<br />28. Contractors and Contracting.
<br />(a) Every person, firm or corporation conducting or engaging
<br />in any of the following contracting occupations, businesses, or trades
<br />shall pay 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
<br />on each $100.00 in addition thereto;
<br />Air conditioning
<br />Brick contracting, stone and other masonar,
<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, steamfitting, gasfitting
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging
<br />Structural metal
<br />Tile, glass, flooring, floor covering
<br />Wrecking, moving, excavating
<br />Other contractors and contracting
<br />(b) Every person engaged in the business of erecting a build-
<br />ing or buildings for the purpose of selling or renting the same and
<br />making no contract with a duly licensed contractor for the erection of
<br />said building, whether or not such person contracts with one or more
<br />duly licensed contractors for one or more portions, but does not con-
<br />tract with any one person for all of the work of erecting any one of
<br />said buildings, shall be deemed to be a speculative builder and for
<br />the privilege of transacting business in this city, shall pay a license
<br />tax equal to..........................$25.00 and where the entire cost of erect-
<br />ing the buildings, exclusive of the value of the land, exceed $2,000.00
<br />the tax shall be 10c on each $100.00 in addition thereto. No person
<br />that is duly licensed as a contractor under paragraph (a) of this sec-
<br />tion and that is also engaged in the business of speculative building
<br />for which a license tax would be otherwise prescribed by this para-
<br />graph, shall be liable for a separate license, assessable under this para-
<br />graph, but every such person shall include in the basis for the tax to
<br />be computed under paragraph (a) all of the costs of erecting said
<br />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. Dance Halls.
<br />On every license to a person or firm to conduct a dance hall in
<br />which dancing is to be allowed, where an admission fee is charged or
<br />a charge is made for participating in such dancin�, the tax shall be
<br />$50, and no such license shall be granted until such person or persons
<br />shall have secured the consent of the Mayor, who shall satisfy him-
<br />self that the person or persons applying are proper persons to conduct
<br />such hall, and that the location is suitable for such purpose, and it is
<br />further provided that any such dance hall shall be subject to such
<br />rules and regulations as are now or may hereafter be prescribed by
<br />the Council. Not transferable.
<br />30. Dealers in Pistols, Dirks, and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks, or bowie
<br />knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of
<br />selling pistols, dirks, or bowie knives, or who shall hereafter engage
<br />in such business, shall pay for the privilege of transacting said busi-
<br />ness a specific license tax of five dollars ($5.00), and no such license
<br />shall be issued for any less period than one year nor shall there be
<br />any abatement in any instance of the tax upon such license by reason
<br />of the fact that the person or persons so licensed shall have exercised
<br />such license calling for a period of less than one year. Applicants for
<br />license to deal in pistols, dirks and bowie knives must have the written
<br />consent of the Mayor. Dealers must report all sales to the Chief of
<br />Police monthly, giving names and addresses of purchasers.
<br />31. Dental Laboratory.
<br />On each person, firm or corporation engaged in operating a den-
<br />tal laboratory the tax shall be..........................$25.00, and where the
<br />gross receipts exceed $2,000.00 the tax shall be 10c on each $100.00
<br />in addition thereto.
<br />32. Electricity.
<br />Every person, firm or corporation generating or selling or offer-
<br />ing for sale or delivering electricity for light or power or heat or any
<br />other commercial uses shall pay a license tax of one-half of one per
<br />cent of the gross receipts of such person, firm or corporation, based
<br />upon receipts from such business during the preceding calendar year.
<br />In applying for such license a statement of such receipts shall be sub-
<br />mitted to the Commissioner of Revenue.
<br />Every person, firm or corporation engaged in the business of ex-
<br />terminating insect or animal pests in this City shall pay a license tax
<br />of....................$25.00, and where the gross receipts exceed $2,000.00
<br />the tax shall be 25c on each $100.00 in addition thereto.
<br />34. Florists.
<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
<br />in buying and selling, they shall be deemed merchants and shall pay
<br />accordingly.
<br />35. Flour and Meal Manufacture.
<br />On every license to a manufacturer of flour or meal, the tax shall
<br />be twenty-five dollars ($25) for each license. But when such manu-
<br />facturer deals in flour, meal or other grain products other than his
<br />own manufacture he shall be required to produce a merchants' license
<br />graduated by the amount of such purchases.
<br />36. Fortune Tellers.
<br />Every person practicing the art of divination, fortune telling,
<br />palmistry, astrology, or phrenology who shall practice the same in
<br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED.
<br />37. Furniture Upholsterer or Repairer.
<br />On every person, firm or corporation engaged in the business of
<br />upholstering or repairing furniture the license tax shall be ........ $25.00
<br />and where the gross receipts exceed $2,000.00 the tax shall be 25c on
<br />each $100.00 in addition thereto.
<br />If the license operates as a retail merchant the gross receipts
<br />under this section may be reported in the merchants license.
<br />38. Garage Storage.
<br />Every person, firm or corporation who shall keep a garage for
<br />storage of automobiles shall include the receipts for same and report
<br />as a retail merchant.
<br />Shops for repairing shall be required to pay a license tax as pro-
<br />vided in section 70.
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<br />39.
<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
<br />other petroleum products of like nature on or through the streets of
<br />this city for sale or delivery to wholesale or retail merchants for re-
<br />sale in this city shall pay a license tax for the privilege of doing such
<br />business in this city, the same to be graduated by the amount of sales
<br />or delivered price made by him or it of such commodities sold or de-
<br />livered in this City during the next preceding year, or, in the case of
<br />starting business during the year, the estimated amount of sales which
<br />will be so made during the balance of the license year, the amount to
<br />be paid to be the same as that required of a retail merchant.
<br />This section shall not apply to a person, firm, or corporation who
<br />or which 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
<br />wheel or other like amusement, except as herein provided, the tax
<br />shall be $50.00 per week, and no license shall be issued under this
<br />section for a shorter period than one week. But if any such amuse-
<br />ment is conducted solely for amusement purposes without charge, an
<br />annual tax of one hundred fifty dollars ( $150.00) shall be imposed
<br />in lieu of such weekly tax, provided such hobby horse, merry-go-round,
<br />ferris wheel or like amusement shall not be accompanied with music
<br />or other audible sound which can be heard a greater distance than
<br />three hundred ( 300) feet from the location of such hobby horse,
<br />merry-go-round, ferris wheel, or other like amusement.
<br />41. Hotels.
<br />Any person who keeps a public inn or lodging house of more
<br />than ten bedrooms where transient guests are lodged for pay shall be
<br />deemed for the purpose of this section to be engaged in the business
<br />of keeping a hotel. For the purpose of this section a transient guest
<br />is one who puts up for less than one week at such hotel, but such a
<br />house is no less a hotel because some of its guests put up for longer
<br />periods than one week. For the privilege of operating such business
<br />the license tax shall be......................$25.00, and where the gross re-
<br />ceipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addi-
<br />tion thereto.
<br />The payment of the license tax provided by this section shall not
<br />exempt the person paying such tax from the payment of a restaurant
<br />or merchants license tax as provided in this ordinance if a restaurant,
<br />dining room or cigar stand is operated in connection with said hotel.
<br />42. Ice Cream or Sherbet—Manufacture for Retail Sale.
<br />Every person, firm or corporation engaging in the manufacture
<br />of ice cream or sherbet for resale in his own establishment shall in-
<br />clude the gross receipts for same in his retail merchants license.
<br />43. Itinerant and Distressed Merchandise Vendors.
<br />All persons bringing to and exhibiting for sale to consumer at
<br />retail in the City in trucks, in temporary places or fixed places of sale,
<br />goods or merchandise of any character as bankrupt, consignee, trustee,
<br />railroad wreck, fire slaughter stock, leftover, exposition stock, or stock
<br />of like character, and all itinerant vendors doing business in the City
<br />shall pay for the privilege a license tax of $500.00 per week, and no
<br />license shall be issued under this section for a fraction of a week.
<br />"Itinerant vendors," as used in this ordinance, shall be construed
<br />to mean and include all persons, whether principal, agent, or sales-
<br />man, who engage in temporary or transient business in the City in one
<br />or more places, and who for the purpose of carrying on such business
<br />hire, lease or occupy any building, structure, truck or other place for
<br />the exhibition or sale of such goods or merchandise.
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