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TAXES ON LICENSES 25 70. Restaurants. Any person, firm or corporation who shall cook, or other- wise furnish for compensation, diet or refreshments of any kind, for casual visitors at his home or place of business, for consumption therein or thereat any person who shall sell soft drinks from a soda fountain shall be deemed to keep a restau- rant. On every license to keep a restaurant, the tax shall be calculated on the same basis as in the case of a retail merchant as provided in Section 54, above. Where any person, firm or corporation qualifies as a keeper of a restaurant under this section and as a retail merchant under Section 54 above, in the same place of business, the total sales shall be computed for the purpose of arriving at the tax. Every restaurant keeper shall keep accurate daily records of all sales, which records shall at all times be open to the inspection of the Commissioner of Revenue or the License In- spector. 71. Schools. (a) On schools for the purpose of training bookkeepers, accountants, stenographers, typists, etc., the License Tax shall be $25.00 plus forty cents (40¢) on each $100.00 of the gross receipts over $2,000.00. (b) On schools for the purpose of training beauticians, manicurists, etc., the license tax shall be $25.00 plus forty cents (40¢) on each $100.00 of the gross receipts over $2,000.00. (c) On schools for the purpose of teaching dancing the License Tax shall be twenty-five dollars ($25.00) plus forty cents (40¢) on each $100.00 of the gross receipts over $2,000.00, provided however, that this tax shall not be levied on any school teaching dancing to persons under the age of nineteen (19) years when the greater percentage of gross receipts are derived from teaching such children. 72. Shoemakers and Repairs. On every person, firm or corporation conducting a shop for the repair or manufacturing of shoes, boots, or similar articles, the license tax shall be................$25.00, and where the gross receipts exceed $2,000.00 the tax shall be thirty cents (30¢) on each $100.00 in addition thereto.