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TAXES ON LICENSES 11 <br /> <br />sales which will be so made during the balance of the license <br /> <br />year, the amount to be paid to be the same as that required of <br /> <br />a retail merchant. <br /> <br />This section shall not apply to a person, firm, or corporation <br /> <br />who or which has paid or is assessable a business license under <br /> <br />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, <br /> <br />ferric wheel or other like amusement, except as herein pro- <br /> <br />vided, the tax shall be $50.00 per week, and no license shall be <br /> <br />issued under this section for a shorter period than one week. <br /> <br />But if any such amusement is conducted solely for amusement <br /> <br />purposes without charge, an annual tax of one hundred fifty <br /> <br />dollars ($150.00) shall be imposed in lieu of such weekly tax, <br /> <br />provided such hobby horse, merry-go-round, ferris wheel or <br /> <br />like amusement shall not be accompanied with music or other <br /> <br />audible sound which can be heard a greater distance than three <br /> <br />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 <br /> <br />house of more than ten bedrooms where transient guests are <br /> <br />lodged for pay, shall be deemed for the purpose of this section <br /> <br />to be engaged in the business of keeping a hotel. For the pur- <br /> <br />pose of this section a transient guest is one who puts up for <br /> <br />less than one week at such hotel, but such a house is no less a <br /> <br />hotel because some of its guests put up for longer periods than <br /> <br />one week. For the privilege of operating such business the li- <br /> <br />cense tax shall be ....................... $25.00, and where the gross re- <br /> <br />ceipts exceed $2,000.00 the tax shall be 30c on each $100.00 in <br /> <br />addition thereto. <br /> <br />The payment of the license tax provided by this section <br /> <br />shall not exempt the person paying such tax from the payment <br /> <br />of a restaurant or merchants license tax as provided in this <br /> <br />ordinance if a restaurant, dining room or cigar stand is operat- <br /> <br />ed 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 manu- <br /> <br />facture of ice cream or sherbet for resale in his own establish- <br />