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TAXES ON LICENSES 9 ing for a period of less than one year. Applicants for license to deal in firearms, dirks and Bowie knives must have the annual written consent of the manager and Chief of Police. Dealers must report all sales to the Chief of Police monthly, giving names and addresses of purchasers. 29. Dental Laboratory. On each person, firm or corporation engaged in operating a dental laboratory the tax shall be .. ......................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 20c on each $100.00 in addition thereto. 30. Detective—Detective Agency. Every person, firm or corporation engaged in the business of being a detective, or of operating a detective agency or of supplying. watchmen shall pay a license tax of twenty-five dol- lars ($25.00) plus ten dollars ($10.00) for each person employ- ed as a detective or watchman. 31. Electricity. Every person, firm or corporation generating or selling or offering for sale or delivering electricity for light or power or heat or any other commercial uses shall pay a license tax of one-half of one per cent of the gross receipts of such person, firm or corporation, based upon receipts from such business during the preceding calendar year. In applying for such li- cense icense a statement of such receipts shall be submitted to the; Commissioner of Revenue. 32. Exterminators. Every person, firm or corporation engaged in the business of exterminating insects or animal pests in this City shall pay a license tax of .. .............$25.00, and where the gross receipts exceed $2,000.00 the tax shall be 25c on each $100.00 in addi- tion thereto. 33. Florists. On every person or firm engaged as a florist, a specific li- cense tax of thirty-five dollars ($35.00) shall be imposed, and if they engage in buying and selling, they shall be deemed merchants and shall pay accordingly.