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ports gasoline or other petroleum products of like nature on or <br /> <br />through the streets of this city for sale or delivery to whole- <br /> <br />sale or retail merchants for resale in this city shall pay a li- <br /> <br />cense tax for the privilege of doing such business in this city, <br /> <br />the same to be graduated by the amount of sales or delivered <br /> <br />price made by him or it of such commodities sold or delivered <br /> <br />in this city during the next preceding year, or, in the case of <br /> <br />starting business during the year, the estimated amount of <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 chapter. (4-7-69, § 38.) <br /> <br />Sec. 16A-61. Hobby horses, merry-go-rounds, ferris wheels, <br /> <br />etc. <br /> <br />On every license to keep a hobby horse, merry-go-round, <br /> <br />ferris wheel or other like amusement, except as herein pro- <br /> <br />vided, the tax shall be fifty dollars per week, and no license <br /> <br />shall be issued under this section for a shorter period than one <br /> <br />week. But if any such amusement is conducted solely for <br /> <br />amusement purposes without charge, an annual tax of one <br /> <br />hundred fifty dollars shall be imposed in lieu of such weekly <br /> <br />tax; provided, that such hobby horse, merry-go-round, ferric <br /> <br />wheel or like amusement shall not be accompanied with music <br /> <br />or other audible sound which can be heard a greater distance <br /> <br />than three hundred feet from the location of such hobby horse, <br /> <br />merry-go-round, ferris wheel or other like amusement. (4-7- <br /> <br />69, § 39.) <br /> <br />Sec. 16A-62. 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 twenty-five dollars and where the gross re - <br /> <br />238.22 <br /> <br />Supp. # 12, 8-69 <br /> <br />