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36. Furniture Upholsterer or Repairer.
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<br /> On every person, firm, or corporation engaged in the business of
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<br /> upholstering or repairing furniture, the license tax shall be $25.00,
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<br /> and where the gross receipts exceed $2,000.00, the tax shall be 30c on
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<br /> each $100.00 in addition thereto.
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<br /> If the licensee operates as a retail merchant, the gross receipts
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<br /> under this section may be reported in the merchant’s license.
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<br />37. Garage Storage.
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<br /> Every person, firm, or corporation who shall keep a garage for
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<br /> storage of automobiles shall include the receipts for same and report
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<br /> as a retail merchant.
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<br /> Shops for repairing shall be required to pay a license tax as provided
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<br /> in Section 69.
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<br />38. Gasoline and Other Petroleum Products Outside City.
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<br /> Any person, firm, or corporation whose storage tanks are located
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<br /> outside of the corporate limits of the City, who transports gasoline or
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<br /> other petroleum products of like nature on or through the streets of
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<br /> this City for sale or delivery to wholesale or retail merchants for
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<br /> resale in this City, shall pay a license tax for the privilege of doing
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<br /> such business in this City, the same to be graduated by the amount of
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<br /> sales or delivered price made by him or it of such commodities sold or
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<br /> delivered in this City during the next preceding year, or, in the case
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<br /> of starting business during the year, the estimated amount of sales
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<br /> which will be so made during the balance of the license year, the
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<br /> amount to be paid 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
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<br /> or which has paid or is assessable a business license under some other
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<br /> section of this ordinance.
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<br />39. 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
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<br /> wheel, or other like amusement, except as herein provided, the tax
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<br /> shall be $50.00 per week, and no license shall be issued under this
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<br /> section for a shorter period than one week.
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<br /> But if any such amusement is conducted solely for amusement purposes
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<br /> without charge, an annual tax of one hundred fifty dollars ($150.00)
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<br /> shall be imposed in lieu of such weekly tax, provided such hobby horse,
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<br /> merry-go-round, ferris wheel, or like amusement shall not be accompanied
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<br /> 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,
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<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
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<br /> more than ten bedrooms where transient guests are lodged for pay,
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<br /> shall be deemed, for the purpose of this section, to be engaged in the
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<br /> business of keeping a hotel.
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<br /> For the purpose of this section, a transient guest is one who puts up
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<br /> for less than one week at such hotel, but such a house is no less a
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<br /> hotel because some guests put up for longer periods than one week.
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<br /> For the privilege of operating such business, the license tax shall be
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<br /> $25.00, and where the gross receipts exceed $2,000.00, the tax shall be
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<br /> 30c on each $100.00 in addition thereto.
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<br /> The payment of the license tax provided by this section shall not
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<br /> exempt the person paying such tax from the payment of a restaurant
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<br /> or merchant’s license tax as provided in this ordinance, if a restaurant,
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<br /> dining room, or cigar stand is operated in connection with said hotel.
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<br />41. Ice Cream or Sherbet — Manufacture for Retail Sale.
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<br /> Every person, firm, or corporation engaging in the manufacture
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<br /> of ice cream or sherbet for resale in his retail establishment shall
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<br /> include the gross receipts for same in his license.
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<br />42. Itinerant and Distressed Merchandise Vendors.
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<br /> All persons bringing to and exhibiting for sale to consumers at
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<br /> retail in the City, in trucks, in temporary places or fixed places of sale,
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<br /> goods or merchandise of any character as bankrupt, consignee, trustee,
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<br /> railroad wreck, fire, slaughter stock, leftover, exposition, or stock
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<br /> of like character, and all itinerant vendors doing business in the City,
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<br /> shall pay for the privilege a license tax of $500.00 per week, and no
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<br /> license shall be issued under this section for a fraction of a week.
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<br /> “Itinerant vendors,” as used in this ordinance, shall be construed
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<br /> to mean and include all persons, whether principal, agent, or salesman,
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<br /> who engage in temporary or transient business in the City in one or
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<br /> more places, and who, for the purpose of carrying on such business,
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<br /> do not have a lease on a building or lot, etc., for a period of twelve
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<br /> months or longer.
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<br />43. Junk Dealers.
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<br /> On every license to a junk dealer, the tax shall be one hundred
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<br /> dollars ($100.00), and on every person who shall engage in the
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<br /> business of buying junk or other matter for a junk dealer or to the
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<br /> order of such a junk dealer, the tax shall be thirty dollars ($30.00).
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<br /> Where such a dealer engages in buying and selling of wool, hides, or furs,
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<br /> he shall pay a merchants' tax in addition.
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