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IT SHALL BE THE DUTY OF EVERY PERSON, FIRM OR CORPORATION WHO OBTAINS A
<br />
<br /> LICENSE TO ACT AS A REAL ESTATE AGENT TO REPORT IN WRITING TO THE COMMISSIONER
<br />
<br /> OF REVENUE THE NAME OR NAMES OF EACH PERSON ADVERTISED, EMPLOYED OR IN ANY
<br />
<br /> WAY CONNECTED WITH SUCH PERSON, FIRM OR CORPORATION AS A SALESMAN.
<br />
<br />A single license may be issued for two or more of the following
<br />occupations:
<br />A public accountant
<br />An advertising agent or firm
<br />An appraiser or evaluator of real estate for others for compensa•
<br />tion
<br />An architect
<br />An assayer
<br />An attorney-at-law
<br />An auditing company or firm
<br />A bondsman
<br />A bookkeeper, public
<br />A chemist
<br />A chiropractor
<br />A chiropodist
<br />A claim adjuster
<br />A collection agent or agency
<br />A common crier
<br />A commission merchant, including a tobacco warehouse ( but
<br />not a dealer in or buyer of leaf tobacco)
<br />A dentist
<br />A doctor of medicine
<br />A homeopathist
<br />A land agent, rental agent
<br />A landscaper
<br />A lumber measurer
<br />A manufacturer's agent
<br />A mercantile agent or agency
<br />A merchandise broker
<br />A metallurgist
<br />Mimeographing, multigraphing or blue printing
<br />A money lender, loan or mortgage company ( other than banks
<br />and building and loan associations)
<br />A naturopathist
<br />A neurologist
<br />An oculist
<br />An operator of analytical laboratory or engineering laboratory
<br />An optometrist or optician
<br />An orthodontist
<br />An osteopath
<br />A patent attorney or patent agent
<br />A physician
<br />A physiotherapist
<br />A psychologist
<br />A professional engineer
<br />A public relations counselor
<br />A piano tuner
<br />A public stenographer
<br />A furnisher of publicity service booking agent, concert manager
<br />A recorder of proceedings in any court, commission or other
<br />organization
<br />A surveyor
<br />A taxidermist
<br />A tree surgeon
<br />A sales agent or agency
<br />A veterinarian
<br />Other professional occupations
<br />
<br />68. EVERY PERSON, FIRM OR CORPORATION OPERATING WITHIN THE CITY A STORE, WAREHOUSE
<br />
<br /> OR OTHER ESTABLISHMENT FROM WHICH ANY GOODS, MERCHANDISE AND COMMODITIES MAY
<br />
<br />BE REDEEMED OR CLAIMED UPON THE PRODUCTION OR DELIVERY OF TRADING STAMPS SHALL
<br />
<br /> BE CLASSIFIED AS A RETAIL MERCHANT AND SHALL PAY A TAX AT THE SAME RATE OR RATES AS
<br />
<br />A RETAIL MERCHANT UPON THE VALUE OF ALL SUCH GOODS, MERCHANDISE AND COMMODITIES
<br />
<br />SO REDEEMED AND CLAIMED DURING THE NEXT PRECEDING LICENSE TAX YEAR.
<br />
<br />FOR THE FIRST YEAR OF PAYMENT OF ANY SUCH TAX THE PERSON, FIRM OR CORPORATION APPLYING
<br />
<br /> FOR THE LICENSE SHALL MAKE AN ESTIMATE OF THE GOODS, MERCHANDISE AND COMMODITIES
<br />
<br /> EXPECTED TO BE SO REDEEMED OR CLAIMED THROUGH SUCH STORE, WAREHOUSE OR OTHER
<br />
<br />ESTABLISHMENT AND SHALL MAKE AN ADVANCE PAYMENT OF TAX UPON SUCH ESTIMATE. WITHIN THIRTY
<br />
<br /> (30) DAYS AFTER THE END OF THE FIRST YEAR SUCH PERSON, FIRM OR CORPORATION SHALL FURNISH THE
<br />
<br /> COMMISSIONER OF REVENUE A COMPLETE REPORT OF THE VALUE OF SUCH GOODS, MERCHANDISE AND
<br />
<br />COMMODITIES SO REDEEMED OR CLAIMED DURING SUCH TAXABLE YEAR AND THE COMMISSIONER OF
<br />
<br />REVENUE SHALL THEREUPON MAKE PROPER ADJUSTMENT TO THE EXACT AMOUNT OF TAX DUE.
<br />
<br />AS USED HEREIN THE WORD "VALUE" MEANS THE AVERAGE VALUE, IF SOLD AT RETAIL, OF SUCH GOODS,
<br />
<br />MERCHANDISE AND COMMODITIES SO REDEEMED OR CLAIMED.
<br />
<br />69. REPAIRS.
<br />
<br />EACH PERSON, FIRM OR CORPORATION CONDUCTING THE BUSINESS OF REPAIRING AUTOMOBILES, BICYCLES,
<br />
<br /> MOTORCYCLES, REFRIGERATORS, RADIOS, WASHING MACHINES OR ANY OTHER EQUIPMENT OR APPLIANCES,
<br />
<br />SHALL PAY A LICENSE TAX BASED ON THE GROSS RECEIPTS OF SUCH PERSON, FIRM OR CORPORATION, THE
<br />
<br />AMOUNT OF SUCH TAX TO BE THE SAME AS A RETAIL MERCHANT WOULD PAY IF SALES EQUAL THE GROSS
<br />
<br /> RECEIPTS OF SUCH REPAIRMAN. HOWEVER, IF A RETAIL MERCHANTS LICENSE IS ALREADY REQUIRED THE
<br />
<br />GROSS RECEIPTS FROM THIS OCCUPATION MAY BE INCLUDED IN THE SAID RETAIL MERCHANTS LICENSE.
<br />
<br />70. RESTAURANTS.
<br />
<br />ANY PERSON, FIRM OR CORPORATION WHO SHALL COOK, OR OTHERWISE FURNISH FOR COMPENSATION,
<br />
<br />DIET OR REFRESHMENTS OF ANY KIND, FOR CASUAL VISITORS AT HIS HOME OR PLACE OF BUSINESS, FOR
<br />
<br />CONSUMPTION THEREIN OR THEREAT ANY PERSON WHO SHALL SELL SOFT DRINKS FROM A SODA FOUNTAIN
<br />
<br />SHALL BE DEEMED TO KEEP A RESTAURANT. ON EVERY LICENSE TO KEEP A RESTAURANT, THE TAX SHALL BE
<br />
<br />CALCULATED ON THE SAME BASIS AS IN THE CASE OF A RETAIL MERCHANT AS PROVIDED IN SECTION 54, ABOVE.
<br />
<br />WHERE ANY PERSON, FIRM OR CORPORATION QUALIFIES AS A KEEPER OF A RESTAURANT UNDER THIS SECTION AND
<br />
<br />AS A RETAIL MERCHANT UNDER SECTION 54 ABOVE, IN THE SAME PLACE OF BUSINESS, THE TOTAL SALES SHALL BE
<br />
<br />COMPUTED FOR THE PURPOSE OF ARRIVING AT THE TAX.
<br />
<br />EVERY RESTAURANT KEEPER SHALL KEEP ACCURATE DAILY RECORDS OF ALL SALES, WHICH RECORDS SHALL AT
<br />
<br />ALL TIMES BE OPEN TO THE INSPECTION OF THE COMMISSIONER OF REVENUE OR THE LICENSE INSPECTOR.
<br />
<br />71. SCHOOLS.
<br />
<br />(A) ON SCHOOLS FOR THE PURPOSE OF TRAINING BOOKKEEPERS, ACCOUNTANTS, STENOGRAPHERS, TYPISTS,
<br />
<br />ETC., THE LICENSE TAX SHALL BE $25.00 PLUS FORTY CENTS (40C) ON EACH $100.00 OF THE GROSS RECEIPTS
<br />
<br />OVER $2,000.00.
<br />
<br />(B) ON SCHOOLS FOR THE PURPOSE OF TRAINING BEAUTICIANS, MANICURISTS, ETC., THE LICENSE TAX SHALL
<br />
<br />BE $25.00 PLUS FORTY CENTS (40C) ON EACH $100.00 OF THE GROSS RECEIPTS OVER $2,000.00.
<br />
<br />(C) ON SCHOOLS FOR THE PURPOSE OF TEACHING DANCING THE LICENSE TAX SHALL BE TWENTY-FIVE DOLLARS
<br />
<br />($25.00) PLUS FORTY CENTS ($0.40) ON EACH $100.00 OF THE GROSS RECEIPTS OVER $2,000.00, PROVIDED HOWEVER,
<br />
<br />THAT THIS TAX SHALL NOT BE LEVIED ON ANY SCHOOL TEACHING DANCING TO PERSONS UNDER THE AGE OF NINETEEN
<br />
<br />(19) YEARS WHEN THE GREATER PERCENTAGE OF GROSS RECEIPTS ARE DERIVED FROM TEACHING SUCH CHILDREN.
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