1965 ORDINANCES - Laserfiche WebLink

Home Browse Search

65 (b) "Evcty person engaged in the business of erecting a build- 36. Furniture Upholster or Repairer. ' ing or building.%1br the purpose of selling or renting the same and • making no contract with a duly licensed contractor for the erection of On every person, firm or corporation engaged in, the business of said building, whether or not such person contracts with one or more upholstering or repairing furniture the license tax shall be ........ $25.00 duly licensed contractors for one or more portions, but does not con- `* and where the gross receipts exceed $2,000.00 the tax shall be 30c on tract with any one person for all of the work of erecting any one 441,9W, each $100.00 in addition thereto. said bulidings, shall be deemed to be a speculative builder and fora ' the privilege of transacting business in this city, shall pay a license tax equal to............................$25.00 and where the entire cost of erect- If the licensee operates as a retail merchant the gross receipts F ing the buildings, exclusive of the value of the land, exceed $2,000.00 under this section may be reported in the merchants license. the tax shall be 15c on each $100.00 in addition thereto. No person that is duly licensed as a contractor under paragraph (a) of this sec- 37. Garage Storage. tion and that is also engaged in the business of speculative building.1, t for which a license tax would be otherwise prescribed by this para- Every person, firm or corporation who shall keep a garage for storage of automobiles shall include the receipts for same and report graph, shall be liable for a separate license, assessable under this para- as a retail merchant. graph, but every such person shall include in the basis for the tax to be computed under paragraph (a) all of the costs of erecting said Shops for repairing shall be required to pay a license tax as pro - speculative buildings exclusive of the value of the land, which costs vided in section 69. shall be considered as part of the orders or contracts accepted by the 38. Gasoline and Other Petroleum Products Outside City. taxpayer in computing the taxpayer's contractor's license tax. Any person, firm or corporation whose storage tanks are located- outside ocatedoutside of the corporate limits of the city who transports gasoline or 27. Dance Halls. other petroleum products of like nature on or through the streets of this city for sale or delivery to wholesale or retail merchants for re - On every license to a person or firm to conduct a dance hall in which dancing is to be allowed, where an admission fee is charged sale in this city shall pay a license tax for the privilege of doing such business in this city, the same to be graduated by the amount of sales or a charge is made for participating in such dancing, the tax shall or delivered price made by him or it of such commodities sold or de - persons shall have secured the annual written consent of the Mayor, be $50, and no such license shall be granted until such person or livered in this City during the next preceding year, or, in the case of who shall satisfy himself that the person or persons applying are starting business during the year, the estimated amount of sales which will be so made during the balance of the license year, the amount to proper persons to conduct such hall, and that the location is suitable be paid to be the same as the required of a retail merchant. • for such purpose, and it is further provided that any such dance hall shall be subject to such rules and regulations as are now or This section shall not apply to a person, firm, or corporation who may hereafter be prescribed by the Council. NOT TRANSFER- or which has paid or is assessable a business license under some other ABLE. section of this ordinance. 28. Dealers in Firearms, Dirks and Bowie Knives. 39. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, Etc. No person, firm or corporation shall sell firearms, dirks, or On every license to keep a hobby horse, merry-go-round, ferris Bowie knives without having first procured a license therefor. wheel or other like amusement, except as herein provided, the tax shall be $50.00 per week, and no license shall be issued under this Every person, firm or corporation engaged in the business of section for a shorter period than one week. But if any such amuse - co selling firearms, dirks, or Bowie knives, or who shall hereafter engage ment is conducted solely for amusement purposes without charge, an in such business, shall pay for the privilege of transacting said business annual tax of one hundred fifty dollars ($150-00) shall be imposed �. a specific license tax of five dollars ($5.00), and no such license in lieu of such weekly tax, provided such hobby horse, merry-go-round, ►� shall be issued for any less period than one year nor shall there be ferris wheel or like amusement shall not be accompanied with music any abatement in any instance of the tax upon such license by reason or other audible sound which can be heard a greater distance than of the fact that the person or persons so licensed shall have exercised three hundred ( 300) feet from the location of such hobby horse, such license calling for a period of less than one year. Applicants for merry-go-round, ferris wheel, or other like amusement. license to deal in firearms, dirks and Bowie knives must have the annual written consent of the Mayor and Chief of Police. Dealers 40. Hotels and Motels. must report all sales to the Chief of Police monthly, giving names and addresses of purchasers. Any person who keeps a public inn or motel, or lodging house of more than ten bedrooms where transient guests are lodged for pay, 29. Dental Laboratory. — On each person, firm or corporation engaged in operating a den- shall be deemed for the purpose of this section to be engaged in the tal laboratory the tax shall be..........................$25.00, and where the business of keeping a hotel. For the purpose of this section a transient gross receipts exceed $2,000.00 the tax shall be 20c on each $100.00 guest is one who puts up for less than one week at such hotel, but such in addition thereto. a house is no less a hotel because some of its guests put up for longer periods than one week. For the privilege of operating such business 30. Detective Detective Agency. the license tax shall be......................$25.00, and where the gross re - Every person, firm or corporation engaged in the business of ceipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addi- being a detective, or of operating a detective agency or of supplying tion thereto. watchmen shall pay a license tax of twenty-five dollars ( $25.00) The payment of the license tax provided by this section shall not exempt the person paying such tax from the payment of a restaurant plus ten dollars ( $10.00) for each person employed as a detective or or merchants license tax as provided in this ordinance if a restaurant, watchman. dining room or cigar stand is operated in connection with said hotel. 31. Electricity. 41. Ice Cream or Sherbet—Manufacture for Retail Sale. Every person, firm or corporation generating or selling or offer- Every person, firm or corporation engaging in the manufacture ing for sale or delivering electricity for light or power or heat or any of ice cream or sherbet for resale in his own establishment shall in - other commercial uses shall pay a license tax of one-half of one per clude the gross receipts for same in his retail merchants license. cent of the gross receipts of such person, firm or corporation, based upon receipts from such business during the preceding calendar year. 42. Itinerant and Distressed Merchandise Vendors. In applying for such license a statement of such receipts shall be sub- mitted to the Commissioner of Revenue. All persons bringing to and exhibiting for sale to consumer at • retail in the City in trucks, in temporary places or fixed places of sale, M or merchandise of any character as bankrupt, consignee, trustee, 32. Exterminators. railroad wreck, fire, slaughter stock, leftover, exposition stock, or stock Every person, firm or corporation engaged in the business of ex- of like character, and all itinerant vendors doing business in the City terminating insects or animal pests in this City shall pay a license tax shall pay for the privilege a license tax of $500.00 per week, and no of....................$25.00, and where the gross receipts exceed $2,000.00 license shall be issued under this section for a fraction of a week. the tax shall be 25c on each $100.00 in addition thereto. "Itinerant vendors," as used in this ordinance, shall be construed to mean and include all persons, whether principal, agent, or sales - 33. Florists. man, who engage in temporary or transient business in the City in one On every person or firm engaged as a florist, a specific license tax or more places, and who for the purpose of carrying on such business of thirty-five dollars ( $35.00) shall be imposed, and if they engage do not have a lease on a building or lot, etc., for a period of twelve in buying and selling, they shall be deemed merchants and shall pay months or longer. accordingly. 34. Flour and Meal Manufacture. 43. Junk Dealers. On every license to a junk dealer the tax shall be one hundred On every license to a manufacturer of flour or meal, the tax shall dollars ($100.00) and on every person who shall engage in the busi- be twenty-five dollars ($25.00) for each license. But when such mann- ness of buying junk or other matter for a junk dealer or for sale to a facturer deals in flour, meal or other grain products other than his own manufacture he shall be required to produce a merchants' license junk dealer, the tax shall be thirty dollars ($30) . Where such a dealer engages in buying and selling of wool, hides or furs, he shall graduated by the amount of such purchases. pay a merchants' tax in addition. 35. Fortune Tellers. Every person practicing the art of divination, fortune telling, palmistry, astrology, or phrenology who shall practice the same in this city, shall pay a tax of $7,500.00 per year. NOT PRORATED. U