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exclusive of excise and admission taxes, exceed two thousand <br /> <br />dollars the tax shall be forty cents on each one hundred dol- <br /> <br />lars in addition thereto: <br /> <br />Bowling alleys or bowling salon. <br />Golf driving range. <br />Miniature automobile track (go carts) . <br />Miniature golf course. <br />Moving picture theater including drive-in theaters. <br />Rebound tumbling center. (4-7-69, § 9.) <br /> <br />Sec. 16A-31. Auctioneers. <br /> <br />On every general auctioneer the annual license tax shall be <br /> <br />sixty dollars, whether he receives any compensation for his <br /> <br />services or not. Under this license a person may sell any <br /> <br />goods, wares, merchandise or other things, including real es- <br /> <br />tate, for the sale of which by an auctioneer, no further license <br /> <br />is elsewhere required. This license is not transferable. <br /> <br />This section shall not apply to commissioners and receivers <br /> <br />appointed by the courts, or to administrators, executors, <br /> <br />guardians, trustees and other fiduciaries while acting in a <br /> <br />fiduciary capacity. (4-7-69, § 10.) <br /> <br />Sec. 16A-32. Automobile washing and polishing. <br /> <br />Every person, firm or corporation engaged in the business <br /> <br />of washing, polishing, cleaning, oiling or greasing automo- <br /> <br />biles, busses, trucks, trailers or auto wagons, when such busi- <br /> <br />ness is not conducted in connection with another licensed busi- <br /> <br />ness shall be deemed a retail merchant and pay the same li- <br /> <br />cense tax provided in section 16A-76. (4-7-69, § 11.) <br /> <br />Sec. 16A-33. Bakers. <br /> <br />Every person, firm or corporation who shall conduct a bak- <br /> <br />ery or manufactures confectionery, selling the majority of the <br /> <br />products thereof at retail and persons who bake at home and <br /> <br />sell their products for resale shall pay a license tax of <br /> <br />twenty-five dollars and where the amount of gross receipts ex- <br /> <br />ceed two thousand dollars the tax shall be twenty-two cents on <br /> <br />each one hundred dollars in addition thereto. (4-7-69, § 12.) <br /> <br />238.14 <br /> <br />Supp. # 12, 8-69 <br /> <br />