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TAXES ON. LICENSES 29 <br />the City, or in such a manner as to be heard on the streets of <br />the City, there shall be paid twenty-five dollars ($25-00) per <br />day. <br />85. Tobacco, Snuff, etc., Retailers. <br />No person not a producer shall be allowed to sell by retail <br />tobacco, snuff, cigars, or cigarettes, without having obtained <br />a specific license to do so. <br />The sum to be paid by retailers of tobacco, snuff, cigars or <br />cigarettes shall be for said privilege a specific tax of five <br />dollars ($5.00), which shall be assessed and collected as other <br />assessments upon license, but which shall not be in lieu of <br />merchant's license on sales. <br />This section shall be construed to require of any person <br />taking out this special license tax to sell tobacco, snuff, cigars <br />or cigarettes a merchant's license in addition thereto based on <br />amount of sales. <br />86. Tourist Homes. <br />Every person operating a tourist home or renting rooms to <br />transient guests on a daily basis shall pay for the privilege <br />of doing such business in the City an annual license tax of <br />$5.00, and $2.00 additional for each room so used in excess <br />of one. <br />87. Trailer Camps. <br />Every person, firm or corporation operating commercially <br />a trailer park or trailer parking area within the City shall pay <br />an annual license tax at the rate of five dollars ($5.00) for each <br />parking space so provided up to five (5) .spaces and at the <br />rate of one dollar ($1.00) for each parking space so provided <br />in excess of five (5) spaces. <br />88. Undertakers, Embalmers, and Funeral Directors. <br />Every person, firm or corporation who is engaged in busi- <br />ness as an undertaker, embalmer, or funeral director shall pay <br />a license tax of one hundred and twenty-five dollars ($125.00) , <br />and in addition thereto, if the gross receipts of such person, <br />firm or corporation, for the preceding calendar year, exceeded <br />$10,000.00, an additional sum of thirty cents (30c) for each <br />$100.00 of excess of such receipts over $10,000.00. <br />