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85. Tobacco, Snuff, etc., Retailers.
<br />
<br />No person not a producer shall be allowed to sell by retail tobacco,
<br />
<br />snuff, cigars, or cigarettes, without having obtained a specific license
<br />
<br />to do so.
<br />
<br />The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes
<br />
<br />shall be for said privilege a specific tax of five dollars ($5.00), which
<br />
<br />shall be assessed and collected as other assessments upon license, but
<br />
<br />which shall not be in lieu of merchant's license on sales.
<br />
<br />This section shall be construed to require of any person taking out this
<br />
<br />special license tax to sell tobacco, snuff, cigars or cigarettes a
<br />
<br />merchant's license in addition thereto based on amount of sales.
<br />
<br />
<br />86. Tourist Homes.
<br />
<br />Every person operating a tourist home or renting rooms to transient
<br />
<br />guests on a daily basis shall pay for the privilege of doing such business
<br />
<br />in the City an annual license tax of $5.00, and $2.00 additional for each
<br />
<br />room so used in excess of one.
<br />
<br />
<br />87. Trailer Camps.
<br />
<br />Every person, firm or corporation operating commercially a trailer park
<br />
<br />or trailer parking area within the City shall pay an annual license tax
<br />
<br />at the rate of five dollars ($5.00) for each parking space so provided up
<br />
<br />to five (5) spaces and at the rate of one dollar ($1.00) for each parking
<br />
<br />space so provided in excess of five (5) spaces.
<br />
<br />
<br />88. Undertakers, Embalmers, and Funeral Directors.
<br />
<br />Every person, firm or corporation who is engaged in business as an
<br />
<br />undertaker, embalmer, or funeral director shall pay a license tax of one
<br />
<br />hundred and twenty-five dollars ($125.00), and in addition thereto, if
<br />
<br />the gross receipts of such person, firm or corporation, for the preceding
<br />
<br />calendar year, exceeded $10,000.00, an additional sum of thirty cents
<br />
<br />(30c) for each $100.00 of excess of such receipts over $10,000.00.
<br />
<br />
<br />89. Vehicles — Motor Driven.
<br />
<br />Every owner of a motor-driven vehicle on or before the first day of May
<br />
<br />each year or before he shall commence to operate his machine, shall
<br />
<br />obtain a license to operate the same by making application to the
<br />
<br />Director of Finance for a license to operate and present State motor
<br />
<br />vehicle registration card.
<br />
<br />The application must contain the name of the applicant, his residence,
<br />
<br />and if a corporation, its place of business, giving the name, factory
<br />
<br />number, if any, fixed by its maker, a brief description showing the style
<br />
<br />of the machine, and weight, as computed by the provisions of the State
<br />
<br />law now in force or in accordance with any modifications that hereafter
<br />
<br />may be made by the State.
<br />
<br />After making application, and having paid into the treasury of the City
<br />
<br />the required license tax fee, the Director of Finance shall issue a
<br />
<br />certificate of registration and license.
<br />
<br />The rates shall be as follows:
<br />
<br />
<br />Automobiles, Stationwagons and Hearses, not used for hire:
<br />
<br />FLAT RATE ............................................ $5.00
<br />
<br />
<br />Trucks, Tractor Trucks and Semi-Trailers, not used for hire, the license
<br />
<br />fee shall be computed on the gross weight of the vehicle as per the
<br />
<br />following schedule:
<br />
<br />
<br />Weight Rate Per 1000 Lbs. Full Year Fee
<br />
<br />10000 and under $ 5.00
<br />
<br />10001-10499 .60 6.00
<br />
<br />10500-11000 .60 6.30
<br />
<br />11001-11499 .60 6.60
<br />
<br />11500-12000 .60 6.90
<br />
<br />12001-12499 .60 7.20
<br />
<br />12500-13000 .60 7.50
<br />
<br />13001-13499 .60 7.80
<br />
<br />13500-14000 .60 8.10
<br />
<br />14001-14499 .60 8.40
<br />
<br />14500-15000 .60 8.70
<br />
<br />15001-15499 .60 9.00
<br />
<br />15500-16000 .60 9.30
<br />
<br />16001-16499 .60 9.60
<br />
<br />16500-17000 .60 9.90
<br />
<br />17001-17499 .80 13.60
<br />
<br />17500-18000 .80 14.00
<br />
<br />18001-18499 .80 14.40
<br />
<br />18500-19000 .80 14.80
<br />
<br />19001-19499 .80 15.20
<br />
<br />19500-20000 .80 15.60
<br />
<br />20001-20499 1.00 20.00
<br />
<br />20500-21000 1.00 20.50
<br />
<br />21001-21499 1.00 21.00
<br />
<br />21500-22000 1.00 21.50
<br />
<br />22001-22499 1.00 22.00
<br />
<br />22500-23000 1.00 22.50
<br />
<br />23001-23499 1.20 27.60
<br />
<br />23500-24000 1.20 28.20
<br />
<br />24001-24499 1.20 28.80
<br />
<br />24500-25000 1.20 29.40
<br />
<br />25001-25499 1.20 30.00
<br />
<br />25500-26000 1.20 30.60
<br />
<br />26001-26499 1.40 36.40
<br />
<br />26500-27000 1.40 37.10
<br />
<br />27001-27499 1.40 37.80
<br />
<br />27500-28000 1.40 38.50
<br />
<br />28001-28499 1.40 39.20
<br />
<br />28500-29000 1.40 39.90
<br />
<br />29001-29499 1.80 52.20
<br />
<br />29500-30000 1.80 53.10
<br />
<br />30001-30499 1.80 54.00
<br />
<br />30500-31000 1.80 54.90
<br />
<br />31001-31499 1.80 55.80
<br />
<br />31500-32000 1.80 56.70
<br />
<br />32001-32499 1.80 57.60
<br />
<br />32500-33000 1.80 58.50
<br />
<br />33001-33499 1.80 59.40
<br />
<br />33500-34000 1.80 60.30
<br />
<br />34001-34499 1.80 61.20
<br />
<br />34500-35000 1.80 62.10
<br />
<br />35001-35499 1.80 63.00
<br />
<br />35500-36000 1.80 63.90
<br />
<br />36001-36499 1.80 64.80
<br />
<br />36500-37000 1.80 65.70
<br />
<br />37001-37499 1.80 66.60
<br />
<br />37500-38000 1.80 67.50
<br />
<br />38001-38499 1.80 68.40
<br />
<br />38500-39000 1.80 69.30
<br />
<br />39001-39499 1.80 70.20
<br />
<br />39500-40000 1.80 71.10
<br />
<br />40001-40499 1.80 72.00
<br />
<br />40500-41000 1.80 72.90
<br />
<br />41001-41499 1.80 73.80
<br />
<br />41500-42000 1.80 74.70
<br />
<br />42001-42499 1.80 75.60
<br />
<br />42500-43000 1.80 76.50
<br />
<br />43001-43499 1.80 77.40
<br />
<br />43500-44000 1.80 78.30
<br />
<br />44001-44499 1.80 79.20
<br />
<br />44500-45000 1.80 80.10
<br />
<br />45001-45499 1.80 81.00
<br />
<br />45500-46000 1.80 81.90
<br />
<br />46001-46499 1.80 82.80
<br />
<br />46500-47000 1.80 83.70
<br />
<br />47001-47499 1.80 84.60
<br />
<br />47500-48000 1.80 85.50
<br />
<br />48001-48499 1.80 86.40
<br />
<br />48500-49000 1.80 87.30
<br />
<br />49001-49499 1.80 88.20
<br />
<br />49500-50000 1.80 89.10
<br />
<br />
<br />
<br />The fee for all tractor trucks is a flat charge of $10.00.
<br />
<br />To determine semi-trailer fees, deduct $10.00 from fees applicable to
<br />
<br />the gross weight of the combination.
<br />
<br />Motorcycles: $4.00; with sidecar $5.00.
<br />
<br />After November 1, 1963, the above rates shall be one-half of the
<br />
<br />original.
<br />
<br />Vehicles — For Hire:
<br />
<br />Automobiles, stationwagons, ambulances and trucks used for hire
<br />
<br />shall pay a flat fee of $22.50 in addition to the regular license
<br />
<br />tax fee.
<br />
<br />For the purposes of this section every vehicle for which a state
<br />
<br />for hire license is required shall be considered a vehicle used for hire.
<br />
<br />Only one city license shall be required for each vehicle.
<br />
<br />When number or license plate is lost, a duplicate plate may be
<br />
<br />furnished by the Director of Finance upon the payment of fifty cents
<br />
<br />to the Director of Finance.
<br />
<br />The license under this section shall be transferable only to
<br />
<br />another motor vehicle, trailer or semi-trailer purchased by the person
<br />
<br />to whom the said license was issued upon application to the Director
<br />
<br />of Finance accompanied by a fee of fifty cents, or if such vehicle be of
<br />
<br />greater weight or different design from that for which the license
<br />
<br />was issued, upon the payment of fifty cents and the amount of differ-
<br />
<br />ence in license fees between the two vehicles.
<br />
<br />The taxes on licenses accruing under the provisions of this sec-
<br />
<br />tion shall be due and payable, except where otherwise herein provided,
<br />
<br />on or before the first day of May 1963, and shall be paid by the per-
<br />
<br />sons against whom assessed to the Director of Finance in his office on
<br />
<br />or before the first day of May.
<br />
<br />Any person holding a current motor vehicle license plate who
<br />
<br />disposed of the vehicle for which it was issued and does not purchase
<br />
<br />another vehicle may surrender the license plate and registration receipt
<br />
<br />to the Director of Finance and request a refund for the unused portion
<br />
<br />of the fee paid.
<br />
<br />The Director of Finance shall refund to the applicant one-half of
<br />
<br />the total cost of the license plus the application for such refund is
<br />
<br />made prior to the first day of November of the current license year,
<br />
<br />but such refund shall only be one-third of such total cost when the
<br />
<br />application is made subsequent to the first day of November of the
<br />
<br />current license year, but prior to the first day of February of the cur-
<br />
<br />rent license year.
<br />
<br />No refund shall be made when the application therefor is made
<br />
<br />after the first day of February of the current license year.
<br />
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<br />
<br />88. Undertakers, Embalmers, and Funeral Directors.
<br />
<br />Every person, firm or corporation who is engaged in business as an
<br />
<br />undertaker, embalmer, or funeral director shall pay a license tax of one
<br />
<br />hundred and twenty-five dollars ($125.00), and in addition thereto, if
<br />
<br />the gross receipts of such person, firm or corporation, for the preceding
<br />
<br />calendar year, exceeded $10,000.00, an additional sum of thirty cents
<br />
<br />(30c) for each $100.00 of excess of such receipts over $10,000.00.
<br />
<br />
<br />
<br />89. Vehicles — Motor Driven.
<br />
<br />Every owner of a motor-driven vehicle on or before the first day of May
<br />
<br />each year or before he shall commence to operate his machine, shall
<br />
<br />obtain a license to operate the same by making application to the
<br />
<br />Director of Finance for a license to operate and present State motor
<br />
<br />vehicle registration card.
<br />
<br />The application must contain the name of the applicant, his residence,
<br />
<br />and if a corporation, its place of business, giving the name, factory
<br />
<br />number, if any, fixed by its maker, a brief description showing the style
<br />
<br />of the machine, and weight, as computed by the provisions of the State
<br />
<br />law now in force or in accordance with any modifications that hereafter
<br />
<br />may be made by the State.
<br />
<br />After making application, and having paid into the treasury of the City
<br />
<br />the required license tax fee, the Director of Finance shall issue a
<br />
<br />certificate of registration and license.
<br />
<br />The rates shall be as follows:
<br />
<br />
<br />
<br />Automobiles, Stationwagons and Hearses, not used for hire:
<br />
<br />FLAT RATE ............................................ $5.00
<br />
<br />
<br />
<br />Trucks, Tractor Trucks and Semi-Trailers, not used for hire, the license
<br />
<br />fee shall be computed on the gross weight of the vehicle as per the
<br />
<br />following schedule:
<br />
<br />
<br />
<br />Weight Rate Per 1000 Lbs. Full Year Fee
<br />
<br />10000 and under $ 5.00
<br />
<br />10001-10499 .60 6.00
<br />
<br />10500-11000 .60 6.30
<br />
<br />11001-11499 .60 6.60
<br />
<br />11500-12000 .60 6.90
<br />
<br />12001-12499 .60 7.20
<br />
<br />12500-13000 .60 7.50
<br />
<br />13001-13499 .60 7.80
<br />
<br />13500-14000 .60 8.10
<br />
<br />14001-14499 .60 8.40
<br />
<br />14500-15000 .60 8.70
<br />
<br />15001-15499 .60 9.00
<br />
<br />15500-16000 .60 9.30
<br />
<br />16001-16499 .60 9.60
<br />
<br />16500-17000 .60 9.90
<br />
<br />17001-17499 .80 13.60
<br />
<br />17500-18000 .80 14.00
<br />
<br />18001-18499 .80 14.40
<br />
<br />18500-19000 .80 14.80
<br />
<br />19001-19499 .80 15.20
<br />
<br />19500-20000 .80 15.60
<br />
<br />20001-20499 1.00 20.00
<br />
<br />20500-21000 1.00 20.50
<br />
<br />21001-21499 1.00 21.00
<br />
<br />21500-22000 1.00 21.50
<br />
<br />22001-22499 1.00 22.00
<br />
<br />22500-23000 1.00 22.50
<br />
<br />23001-23499 1.20 27.60
<br />
<br />23500-24000 1.20 28.20
<br />
<br />24001-24499 1.20 28.80
<br />
<br />24500-25000 1.20 29.40
<br />
<br />25001-25499 1.20 30.00
<br />
<br />25500-26000 1.20 30.60
<br />
<br />26001-26499 1.40 36.40
<br />
<br />26500-27000 1.40 37.10
<br />
<br />27001-27499 1.40 37.80
<br />
<br />27500-28000 1.40 38.50
<br />
<br />28001-28499 1.40 39.20
<br />
<br />28500-29000 1.40 39.90
<br />
<br />29001-29499 1.80 52.20
<br />
<br />29500-30000 1.80 53.10
<br />
<br />30001-30499 1.80 54.00
<br />
<br />30500-31000 1.80 54.90
<br />
<br />31001-31499 1.80 55.80
<br />
<br />31500-32000 1.80 56.70
<br />
<br />32001-32499 1.80 57.60
<br />
<br />32500-33000 1.80 58.50
<br />
<br />33001-33499 1.80 59.40
<br />
<br />33500-34000 1.80 60.30
<br />
<br />34001-34499 1.80 61.20
<br />
<br />34500-35000 1.80 62.10
<br />
<br />35001-35499 1.80 63.00
<br />
<br />35500-36000 1.80 63.90
<br />
<br />36001-36499 1.80 64.80
<br />
<br />36500-37000 1.80 65.70
<br />
<br />37001-37499 1.80 66.60
<br />
<br />37500-38000 1.80 67.50
<br />
<br />38001-38499 1.80 68.40
<br />
<br />38500-39000 1.80 69.30
<br />
<br />39001-39499 1.80 70.20
<br />
<br />39500-40000 1.80 71.10
<br />
<br />40001-40499 1.80 72.00
<br />
<br />40500-41000 1.80 72.90
<br />
<br />41001-41499 1.80 73.80
<br />
<br />41500-42000 1.80 74.70
<br />
<br />42001-42499 1.80 75.60
<br />
<br />42500-43000 1.80 76.50
<br />
<br />43001-43499 1.80 77.40
<br />
<br />43500-44000 1.80 78.30
<br />
<br />44001-44499 1.80 79.20
<br />
<br />44500-45000 1.80 80.10
<br />
<br />45001-45499 1.80 81.00
<br />
<br />45500-46000 1.80 81.90
<br />
<br />46001-46499 1.80 82.80
<br />
<br />46500-47000 1.80 83.70
<br />
<br />47001-47499 1.80 84.60
<br />
<br />47500-48000 1.80 85.50
<br />
<br />48001-48499 1.80 86.40
<br />
<br />48500-49000 1.80 87.30
<br />
<br />49001-49499 1.80 88.20
<br />
<br />49500-50000 1.80 89.10
<br />
<br />
<br />
<br />The fee for all tractor trucks is a flat charge of $10.00.
<br />
<br />To determine semi-trailer fees, deduct $10.00 from fees applicable to
<br />
<br />the gross weight of the combination.
<br />
<br />Motorcycles: $4.00; with sidecar $5.00.
<br />
<br />After November 1, 1963, the above rates shall be one-half of the
<br />
<br />original.
<br />
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