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<br />25. 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 grass receipts ex-
<br />ceed $2,000.00 .thertag shall be 25c on each $100.00 in addition
<br />thereto.
<br />At-
<br />The
<br />tThe receipts for handling and preparing goodTA# goodbe placed in
<br />these lockers shall be included in the foregoing receipts, however,
<br />thia 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 />26. 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 15c
<br />on 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, steamfitting, gasfitting�
<br />Road, street, bridge, sidewalk, curb and gutter
<br />Sewer drilling and well digging .
<br />Sign painters •• _.
<br />Structural metal
<br />Tile, glass, flooring, floor covering
<br />Wreckin,g, moving, excavating. d • : '.'' '
<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 bulidings, 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 15c 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 />27. 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
<br />or a charge is made for participating in such dancing, the tax shall
<br />be $50, and no such license shall be granted until such person or
<br />persons shall have secured the annual written consent of the Mayor,
<br />who shall satisfy himself that the person or persons applying are
<br />proper persons to conduct such hall, and that the location is suitable
<br />for such purpose, and it is further provided that any such dance
<br />hall shall be subject to such rules and regulations as are now or
<br />may hereafter be prescribed by the Council. NOT TRANSFER-
<br />ABLE.
<br />28. Dealers in Firearms, Dirks and Bowie Knives.
<br />No person, firm or corporation shall sell firearms, dirks, or
<br />Bowie knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business of
<br />selling firearms, dirks, or Bowie knives, or who shall hereafter engage
<br />in such business, shall pay for the privilege of transacting said business
<br />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 fpr
<br />license to deal in firearms, dirks and Bowie knives must ha ="t
<br />annual written consent of the Mayor and Chief of Police.
<br />must report all sales to the Chief of Police monthly, giving
<br />and addresses of purchasers.
<br />29. 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 20c on each $100.00
<br />in addition thereto.
<br />30. Detective—Detective Agency.
<br />Every person, firm or corporation engaged in the business of
<br />being a detective, or of operating a detective agency or of supplying
<br />watchmen shall pay a license tax of twenty-five dollars ($2,•
<br />plus ten dollars ( $10.00) for each person employed as °a_ 'detective or
<br />watchman. ;_" 1.4
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<br />31. Electricity.
<br />Every person, firm or corporation ge prating or sellih' g 004, �er-
<br />ing for sale or delivering electricity far i' TTr- or power or. at oaR atzy
<br />" ... �...
<br />other commercial uses shall pay'a license sie tax of one-half of oj4,�,
<br />cent of the gross receipts of such person; firm or corporation ;'t3ased
<br />upon receipts from sucli"business during the preceding calendar year. •' '
<br />In applying for -such license a statement of such receipts shall ;sub-`, . .
<br />nutted to the • Commissioner of , Reve_nue: ssf''
<br />rye �r'F ,11 t,•
<br />32. Exterminators.,. -,
<br />Every person, firm or corporation engaged in the business of ex-
<br />terminating insects 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 th�ri'
<br />33. Florists. 4 f�
<br />On every person or firm engaged as a florist, a specific license tax �
<br />of thirty-five dollars ($85.00) shall be imposed, and;Jif the e a e
<br />Y' � g # '>
<br />in buying and selling, they shall be deemed mereand all, pay,vr',
<br />accordingly..y; .
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<br />34. Flour and Meal Manufacture. �. 3
<br />On every license to a manufacturer of flour 4 meal, tl o, tax sha11
<br />be ttiventy-five dollars ( $25.00) 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 />35. Fortune Tellers.
<br />* "every person practicing the art of divination, fortune telling,
<br />1"`palinistr}', astrology, or phrenology who shall practice the same in WA
<br />this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. t;
<br />36. Furniture Upholster or Repairer. e rg
<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.W the tax shall be 30c on
<br />each $100.00 in addition thereto. tA ; J
<br />If the licensee operates as a retail mexchant the gross receipts
<br />under this section may be reported in the merchants license.
<br />37. 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 69.
<br />38. Gasoline and Other Petroleum Products Outside City.
<br />Any person, firm or corporation whose storage tanks are located
<br />outside of the corporate limits lof 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 the 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 />39. 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 accompanies 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. "
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<br />40. Hotels and Motels.
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<br />Any person who keeps a public inn or motel, or lodging house of if,
<br />more than ten bedrooms where transient guests are lodged`- - for pay,
<br />shall be deemed for the purpose of this section to be engaged in the
<br />business of keeping a hotel. For the purpose of this section a transient
<br />guest is one who puts up for less than one week at such hotel, but such
<br />a 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 licen 'Vo 1ded by this section shall not
<br />exempt the person paying sucl-fiax flrom the payment of a restaurant
<br />or merchants license tax as provided; fin tis ordinance if a restaurant,
<br />dining room or cigar stand is operated in connection with said hotel.
<br />41. Ice Cream or Sherbet—Manufacture for Retail Sale. 10
<br />Every person, firm or corporation engaging in the manufacture
<br />of ice cream or sherbet fo . resale in his own establishment .shall in-
<br />clude the gross receipts for same in his retail merchants license.
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