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fountain shall be deemed to keep a restaurant. On every license <br /> <br />to keep a restaurant, the tax shall be calculated on the same <br /> <br />basis as in the case of a retail merchant as provided in section <br /> <br />16A-76. <br /> <br />Where any person qualifies as a keeper of a restaurant un- <br /> <br />der this section and as a retail merchant under section 16A- <br /> <br />76, in the same place of business, the total sales shall be com- <br /> <br />puted for the purpose of arriving at the tax. <br /> <br />Every restaurant keeper shall keep accurate daily records <br /> <br />of all sales, which records shall at all times be open to the <br /> <br />inspection of the commissioner of revenue or the license in- <br /> <br />spector. (4-7-69, § 70.) <br /> <br />Sec. 16A-94. Schools. <br /> <br />(a) On schools for the purpose of training bookkeepers, <br /> <br />accountants, stenographers, typists, etc., the license tax shall <br /> <br />be twenty-five dollars plus forty cents on each one hundred <br /> <br />dollars of the gross receipts over two thousand dollars. <br /> <br />(b) On schools for the purpose of training beauticians, <br /> <br />manicurists, etc., the license tax shall be twenty-five dollars <br /> <br />plus forty cents on each one hundred dollars of the gross re- <br /> <br />ceipts over two thousand dollars. <br /> <br />(c) On schools for the purpose of teaching dancing the <br /> <br />license tax shall be twenty-five dollars plus forty cents on <br /> <br />each one hundred dollars of the gross receipts over two thou- <br /> <br />sand dollars; provided, that this tax shall not be levied on any <br /> <br />school teaching dancing to persons under the age of nineteen <br /> <br />years when the greater percentage of gross receipts are de- <br /> <br />rived from teaching such children. (4-7-69, § 71.) <br /> <br />Sec. 16A-95. Shoemakers and repairs. <br /> <br />On every person conducting a shop for the repair or manu- <br /> <br />facturing of shoes, boots or similar articles, the license tax <br /> <br />shall be twenty-five dollars and where the gross receipts ex- <br /> <br />ceed two thousand dollars the tax shall be thirty cents on each <br /> <br />one hundred dollars in addition thereto. (4-7-69, § 72.) <br /> <br />Sec. 16A-96. Shooting galleries. <br /> <br />On every person operating a shooting gallery, the license <br /> <br />tax shall be one hundred dollars per month. This license tax <br /> <br />is not prorated. (4-7-69, § 73.) <br /> <br />238.37 <br /> <br />Supp. # 12, 8-69 <br /> <br />