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(B) EVERY PERSON ENGAGED IN THE BUSINESS OF ERECTING A BUILDING OR BUILDINGS FOR THE PURPOSE
<br />
<br /> OF SELLING OR RENTING THE SAME AND MAKING NO CONTRACT WITH A DULY LICENSED CONTRACTOR FOR
<br />
<br /> THE ERECTION OF SAID BUILDING, WHETHER OR NOT SUCH PERSON CONTRACTS WITH ONE OR MORE DULY
<br />
<br /> LICENSED CONTRACTORS FOR ONE OR MORE PORTIONS, BUT DOES NOT CONTRACT WITH ANY ONE PERSON
<br />
<br /> FOR ALL OF THE WORK OF ERECTING ANY ONE OF SAID BUILDINGS, SHALL BE DEEMED TO BE A SPECULATIVE
<br />
<br /> BUILDER AND FOR THE PRIVILEGE OF TRANSACTING BUSINESS IN THIS CITY, SHALL PAY A LICENSE TAX OF $50.00
<br />
<br /> FOR EACH PERSON ($25.00) AND WHERE THE ENTIRE COST OF ERECTING THE BUILDINGS, EXCLUSIVE OF THE VALUE
<br />
<br /> OF THE LAND, EXCEED $2,000.00 THE TAX SHALL BE 15C ON EACH $100.00 IN ADDITION THERETO. NO PERSON THAT IS
<br />
<br /> DULY LICENSED AS A CONTRACTOR UNDER PARAGRAPH (A) OF THIS SECTION, THAT IS ALSO ENGAGED IN THE BUSINESS
<br />
<br /> OF SPECULATIVE BUILDING FOR WHICH A LICENSE SHOULD BE OTHERWISE PRESCRIBED BY THIS PARAGRAPH, SHALL
<br />
<br /> BE LIABLE FOR A SEPARATE LICENSE, ASSESSABLE UNDER THIS PARAGRAPH, BUT EVERY SUCH PERSON SHALL INCLUDE
<br />
<br /> IN THE BASIS FOR THE TAX TO BE COMPUTED UNDER PARAGRAPH (A) ALL OF THE COSTS OF ERECTING SUCH SPECULATIVE
<br />
<br /> BUILDINGS EXCLUSIVE OF THE VALUE OF THE LAND, WHICH COSTS SHALL BE CONSIDERED AS PART OF THE ORDERS OR
<br />
<br /> CONTRACTS ACCEPTED BY THE TAXPAYER IN COMPUTING THE TAXPAYER'S CONTRACTOR'S LICENSE TAX.
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<br />27. DANCE HALLS.
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<br />ON EVERY LICENSE TO A PERSON OR FIRM TO CONDUCT A DANCE HALL IN WHICH DANCING IS TO BE ALLOWED,
<br />
<br /> WHERE AN ADMISSION FEE IS CHARGED OR A CHARGE IS MADE FOR PARTICIPATING IN SUCH DANCING, THE
<br />
<br /> TAX SHALL BE $50.00, AND NO SUCH LICENSE SHALL BE GRANTED UNTIL SUCH PERSON OR PERSONS HAVE
<br />
<br />SECURED THE ANNUAL WRITTEN CONSENT OF THE MAYOR, WHO SHALL SATISFY HIMSELF THAT THE PERSON
<br />
<br /> OR PERSONS APPLYING ARE PROPER PERSONS TO CONDUCT SUCH HALL, AND IN THE LOCALITIES SUITABLE
<br />
<br />FOR SUCH PURPOSE, AND IT IS FURTHER PROVIDED THAT ANY SUCH DANCE HALL SHALL BE SUBJECT TO SUCH
<br />
<br /> RULES AND REGULATIONS AS ARE NOW OR MAY HEREAFTER BE PRESCRIBED BY THE COUNCIL. NOT TRANSFERABLE.
<br />
<br />28. DEALERS IN FIREARMS, DIRKS AND BOWIE KNIVES.
<br />
<br />NO PERSON, FIRM OR CORPORATION SHALL SELL FIREARMS, DIRKS, OR BOWIE KNIVES WITHOUT HAVING FIRST
<br />
<br /> PROCURED A LICENSE THEREFOR.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF SELLING FIREARMS, DIRKS, OR BOWIE
<br />
<br /> KNIVES, OR WHO SHALL HEREAFTER ENGAGE IN SUCH BUSINESS, SHALL PAY FOR THE PRIVILEGE OF
<br />
<br /> TRANSACTING SAID BUSINESS A SPECIFIC LICENSE TAX OF FIVE DOLLARS ($5.00), AND NO SUCH LICENSE
<br />
<br /> SHALL BE ISSUED FOR ANY LESS PERIOD THAN ONE YEAR NOR SHALL THERE BE ANY ABATEMENT IN ANY
<br />
<br />INSTANCE OF THE TAX UPON SUCH LICENSE BY REASON OF THE FACT THAT THE PERSON OR PERSONS SO
<br />
<br /> LICENSED SHALL HAVE EXERCISED SUCH LICENSE CALLING FOR A PERIOD OF LESS THAN ONE YEAR.
<br />
<br />APPLICANTS FOR LICENSE TO DEAL IN FIREARMS, DIRKS AND BOWIE KNIVES MUST HAVE THE ANNUAL
<br />
<br />WRITTEN CONSENT OF THE MAYOR AND CHIEF OF POLICE. DEALERS MUST REPORT ALL SALES TO THE
<br />
<br />CHIEF OF POLICE MONTHLY, GIVING NAMES AND ADDRESSES OF PURCHASERS.
<br />
<br />29. DENTAL LABORATORY.
<br />
<br />ON EACH PERSON, FIRM OR CORPORATION ENGAGED IN OPERATING A DENTAL LABORATORY THE TAX
<br />
<br /> SHALL BE..................................$25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE TAX SHALL
<br />
<br /> BE 20C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br />30. DETECTIVE—DETECTIVE AGENCY.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF BEING A DETECTIVE,
<br />
<br />OR OF OPERATING A DETECTIVE AGENCY OR OF SUPPLYING WATCHMEN SHALL PAY A LICENSE
<br />
<br />TAX OF TWENTY-FIVE DOLLARS ($25.00) PLUS TEN DOLLARS ($10.00) FOR EACH PERSON EMPLOYED
<br />
<br /> AS A DETECTIVE OR WATCHMAN.
<br />
<br />31. ELECTRICITY.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION GENERATING OR SELLING OR OFFERING FOR SALE OR
<br />
<br />DELIVERING ELECTRICITY FOR LIGHT OR POWER OR FOR ANY OTHER COMMERCIAL USE SHALL
<br />
<br /> PAY A LICENSE TAX OF ONE-HALF OF ONE PER CENT OF THE GROSS RECEIPTS OF SUCH PERSON,
<br />
<br />FIRM OR CORPORATION, BASED UPON RECEIPTS FROM SUCH BUSINESS DURING THE PRECEDING
<br />
<br />CALENDAR YEAR. IN APPLYING FOR SUCH LICENSE THE GROSS RECEIPTS SHALL BE SUBMITTED TO
<br />
<br /> THE COMMISSIONER OF REVENUE.
<br />
<br />32. EXTERMINATORS.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF EXTERMINATING INSECTS
<br />
<br /> OR ANIMAL PESTS IN THIS CITY SHALL PAY A LICENSE TAX OF $25.00, AND WHERE THE GROSS RECEIPTS
<br />
<br /> EXCEED $2,000.00 THE TAX SHALL BE 25C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br />33. FLORISTS.
<br />
<br />ON EVERY PERSON OR FIRM ENGAGED AS A FLORIST, A SPECIFIC LICENSE TAX OF THIRTY-FIVE DOLLARS
<br />
<br /> ($35.00) SHALL BE IMPOSED, AND IF THEY ENGAGE IN BUYING AND SELLING, THEY SHALL BE DEEMED
<br />
<br />MERCHANTS AND SHALL PAY ACCORDINGLY.
<br />
<br />34. FLOUR AND MEAL MANUFACTURE.
<br />
<br />ON EVERY LICENSE TO A MANUFACTURER OF FLOUR OR MEAL, THE TAX SHALL BE TWENTY-FIVE DOLLARS
<br />
<br /> ($25.00) EACH. AND WHERE SUCH MANUFACTURER DEALS IN FLOUR, MEAL OR OTHER GRAIN PRODUCTS
<br />
<br />OTHER THAN HIS OWN MANUFACTURE HE SHALL BE REQUIRED TO PRODUCE A MERCHANT'S LICENSE
<br />
<br />GRADUATED BY THE AMOUNT OF SUCH PURCHASES.
<br />
<br />35. FORTUNE TELLERS.
<br />
<br />EVERY PERSON PRACTICING THE ART OF DIVINATION, FORTUNE TELLING, PALMISTRY, ASTROLOGY OR
<br />
<br />PHRENOLOGY WHO SHALL PRACTICE THE SAME IN THIS CITY, SHALL PAY A TAX OF $7,500.00 PER YEAR. NOT PRORATED.
<br />
<br />36. FURNITURE UPHOLSTER OR REPAIRER.
<br />
<br />ON EVERY PERSON, FIRM OR CORPORATION ENGAGED IN THE BUSINESS OF UPHOLSTERING OR REPAIRING
<br />
<br /> FURNITURE THE LICENSE TAX SHALL BE $25.00, AND WHERE THE GROSS RECEIPTS EXCEED $2,000.00 THE
<br />
<br />TAX SHALL BE 30C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br />IF THE LICENSEE OPERATES AS A RETAIL MERCHANT THE GROSS RECEIPTS UNDER THIS SECTION MAY
<br />
<br />BE REPORTED IN THE MERCHANTS LICENSE.
<br />
<br />37. GARAGE STORAGE.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION WHO SHALL KEEP A GARAGE FOR STORAGE OF AUTOMOBILES
<br />
<br />SHALL INCLUDE THE RECEIPTS FOR SAME AND REPORT AS A RETAIL MERCHANT.
<br />
<br />SHOPS FOR REPAIRING SHALL BE REQUIRED TO PAY A LICENSE TAX AS PROVIDED IN SECTION 69.
<br />
<br />38. GASOLINE AND OTHER PETROLEUM PRODUCTS OUTSIDE CITY.
<br />
<br />ANY PERSON, FIRM OR CORPORATION WHOSE STORAGE TANKS ARE LOCATED OUTSIDE OF THE
<br />
<br /> CORPORATE LIMITS OF THE CITY WHO TRANSPORTS GASOLINE OR OTHER PETROLEUM PRODUCTS
<br />
<br /> OF LIKE NATURE ON OR THROUGH THE STREETS OF THIS CITY FOR SALE OR DELIVERY TO WHOLESALE
<br />
<br />OR RETAIL MERCHANTS FOR RESALE IN THIS CITY SHALL PAY A LICENSE TAX FOR THE PRIVILEGE OF
<br />
<br /> DOING SUCH BUSINESS IN THIS CITY, THE SAME TO BE GRADUATED BY THE AMOUNT OF SALES OR
<br />
<br /> DELIVERED PRICE MADE BY HIM OR IT OF SUCH COMMODITIES SOLD OR DELIVERED IN THIS CITY DURING
<br />
<br /> THE NEXT PRECEDING YEAR, OR, IN THE CASE OF STARTING BUSINESS DURING THE YEAR, THE ESTIMATED
<br />
<br />AMOUNT OF SALES WILL BE PAID TO BE THE SAME AS THE REQUIREMENT OF A RETAIL MERCHANT.
<br />
<br />THIS SECTION SHALL NOT APPLY TO A PERSON, FIRM, OR CORPORATION WHO OR WHICH HAS PAID OR
<br />
<br /> IS ASSESSABLE A BUSINESS LICENSE UNDER SOME OTHER SECTION OF THIS ORDINANCE.
<br />
<br />39. HOBBY HORSES, MERRY-GO-ROUNDS, FERRIS WHEELS, ETC.
<br />
<br />ON EVERY LICENSE TO KEEP A HOBBY HORSE, MERRY-GO-ROUND, FERRIS WHEEL OR OTHER LIKE
<br />
<br />AMUSEMENT, EXCEPT A MERRY-GO-ROUND, FERRIS WHEEL OR OTHER LIKE AMUSEMENT, EXCEPT
<br />
<br /> A MERRY-GO-ROUND, FERRIS WHEEL OR OTHER LIKE AMUSEMENT, EXCEPT A MERRY-GO-ROUND,
<br />
<br />THE TAX SHALL BE $50.00 PER WEEK, AND NO LICENSE SHALL BE ISSUED UNDER THIS SECTION FOR A
<br />
<br /> SHORTER PERIOD THAN ONE WEEK. AND IF ANY SUCH AMUSEMENT IS CONDUCTED SOLELY FOR AMUSEMENT
<br />
<br />PURPOSES WITHOUT CHARGE, AN ANNUAL TAX OF ONE HUNDRED FIFTY DOLLARS ($150.00) SHALL BE IMPOSED
<br />
<br /> IN LIEU OF EACH WEEKLY TAX PROVIDED SUCH HOBBY HORSE, MERRY-GO-ROUND, FERRIS WHEEL OR LIKE
<br />
<br />AMUSEMENT SHALL NOT BE ACCOMPANIED WITH MUSIC OR OTHER AUDIBLE SOUND WHICH CAN BE HEARD A
<br />
<br /> GREATER DISTANCE THAN THREE HUNDRED (300) FEET FROM THE LOCATION OF SUCH HOBBY HORSE,
<br />
<br />MERRY-GO-ROUND, FERRIS WHEEL, OR OTHER LIKE AMUSEMENT.
<br />
<br />40. HOTELS AND MOTELS.
<br />
<br />ANY PERSON WHO KEEPS A PUBLIC INN OR MOTEL, OR LODGING HOUSE OF MORE THAN TEN BEDROOMS WHERE
<br />
<br /> TRANSIENT GUESTS ARE LODGED FOR PAY, SHALL BE DEEMED FOR THE PURPOSE OF THIS SECTION TO BE
<br />
<br /> ENGAGED IN THE BUSINESS OF KEEPING A HOTEL. FOR THE PURPOSE OF THIS SECTION A TRANSIENT GUEST
<br />
<br /> IS ONE WHO PUTS UP FOR LESS THAN ONE WEEK AT SUCH HOTEL, BUT SUCH A HOUSE IS NOT A HOTEL
<br />
<br />BECAUSE SOME OF ITS GUESTS PUT UP FOR LONGER PERIODS THAN ONE WEEK. FOR THE PRIVILEGE OF
<br />
<br /> OPERATING SUCH BUSINESS THE LICENSE TAX SHALL BE $25.00, AND WHERE THE GROSS RECEIPTS EXCEED
<br />
<br /> $2,000.00 THE TAX SHALL BE 30C ON EACH $100.00 IN ADDITION THERETO.
<br />
<br />THE PAYMENT OF THE LICENSE TAX PROVIDED BY THIS SECTION SHALL NOT EXEMPT THE PERSON PAYING
<br />
<br />SUCH TAX FROM THE PAYMENT OF A RESTAURANT OR MERCHANTS LICENSE TAX AS PROVIDED IN THIS
<br />
<br />ORDINANCE IF A RESTAURANT, DINING ROOM OR CIGAR STAND IS OPERATED IN CONNECTION WITH SAID HOTEL.
<br />
<br />41. ICE CREAM OR SHERBET—MANUFACTURE FOR RETAIL SALE.
<br />
<br />EVERY PERSON, FIRM OR CORPORATION ENGAGING IN THE MANUFACTURE OF ICE CREAM OR SHERBET
<br />
<br /> FOR RESALE IN HIS OWN ESTABLISHMENT SHALL INCLUDE THE GROSS RECEIPTS FROM SAME IN HIS RETAIL
<br />
<br /> MERCHANTS LICENSE.
<br />
<br />42. ITINERANT AND DISTRESSED MERCHANDISE VENDORS.
<br />
<br />ALL PERSONS BRINGING TO AND EXHIBITING FOR SALE TO CONSUMERS AT RETAIL IN THE
<br />
<br />CITY IN TRUCKS, IN TEMPORARY PLACES OR FIXED PLACES OF SALE, GOODS OR MERCHANDISE
<br />
<br /> OF ANY CHARACTER AS BANKRUPT, CONSIGNEE, TRUSTEE, RAILROAD WRECK, FIRE, SLAUGHTER
<br />
<br />STOCK, LEFTOVER, EXPOSITION STOCK, OR STOCK OF LIKE CHARACTER, AND ALL ITINERANT VENDORS
<br />
<br /> DOING BUSINESS IN THE CITY SHALL PAY FOR THE PRIVILEGE A LICENSE TAX OF $50.00 PER WEEK, AND
<br />
<br /> NO LICENSE SHALL BE ISSUED UNDER THIS SECTION FOR A FRACTION OF A WEEK.
<br />
<br />"ITINERANT VENDORS," AS USED IN THIS ORDINANCE, SHALL BE CONSTRUED TO MEAN AND INCLUDE ALL
<br />
<br /> PERSONS, WHETHER PRINCIPAL, AGENT, OR SALESMAN, WHO ENGAGE IN TEMPORARY OR TRANSIENT
<br />
<br />BUSINESS IN THE CITY IN ONE OR MORE PLACES, AND WHO FOR THE PURPOSE OF CARRYING ON SUCH BUSINESS DO NOT HAVE A LEASE ON A BUILDING OR LOT, ETC., FOR A PERIOD OF TWELVE MONTHS OR LONGER.
<br />
<br />43. JUNK DEALERS.
<br />
<br />ON EVERY LICENSE TO A JUNK DEALER THE TAX SHALL BE ONE HUNDRED DOLLARS ($100.00)
<br />
<br />AND ON EVERY PERSON WHO SHALL ENGAGE IN THE BUSINESS OF BUYING JUNK OR OTHER MATTER
<br />
<br />FOR A JUNK DEALER OR FOR SALE TO A JUNK DEALER, THE TAX SHALL BE THIRTY DOLLARS ($30.00).
<br />
<br />WHERE SUCH A DEALER ENGAGES IN BUYING AND SELLING OF WOOL, HIDES OR FURS, HE SHALL PAY A
<br />
<br />MERCHANTS' TAX IN ADDITION.
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