1966 ORDINANCES - Laserfiche WebLink

Home Browse Search

TAXES ON LICENSES 11 sales which will be so made during the balance of the license year, the amount to be paid to be the same as that required of a retail merchant. This section shall not apply to a person, firm, or corporation who or which has paid or is assessable a business license under some other section of this ordinance. 39. Hobby Horses, Merry -Go -Rounds, Ferris Wheels, etc. On every license to keep a hobby horse, merry-go-round, ferric wheel or other like amusement, except as herein pro- vided, the tax shall be $50.00 per week, and no license shall be issued under this section for a shorter period than one week. But if any such amusement is conducted solely for amusement purposes without charge, an annual tax of one hundred fifty dollars ($150.00) shall be imposed in lieu of such weekly tax, provided such hobby horse, merry-go-round, ferris wheel or like amusement shall not be accompanied with music or other audible sound which can be heard a greater distance than three hundred (300) feet from the location of such hobby horse, merry-go-round, ferris wheel, or other like amusement. 40. Hotels and Motels. Any person who keeps a public inn or motel, or lodging house of more than ten bedrooms where transient guests are lodged for pay, shall be deemed for the purpose of this section to be engaged in the business of keeping a hotel. For the pur- pose of this section a transient guest is one who puts up for less than one week at such hotel, but such 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 the li- cense tax shall be ....................... $25.00, and where the gross re- ceipts exceed $2,000.00 the tax shall be 30c on each $100.00 in addition thereto. The payment of the license tax provided by this section shall not exempt the person paying such tax from the payment of a restaurant or merchants license tax as provided in this ordinance if a restaurant, dining room or cigar stand is operat- ed in connection with said hotel. 41. Ice Cream or Sherbet—Manufacture for Retail Sale. Every person, firm or corporation engaging in the manu- facture of ice cream or sherbet for resale in his own establish-