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The sum to be paid by retailers of tobacco, snuff, cigars or <br /> <br />cigarettes shall be for the privilege a specific tax of five dol- <br /> <br />lars, which shall be assessed and collected as other assess- <br /> <br />ments upon license, but which shall not be in lieu of mer- <br /> <br />chant's license on sales. <br /> <br />This section shall be construed to require of any person <br /> <br />taking out this special license tax to sell tobacco, snuff, cigars <br /> <br />or cigarettes a merchant's license in addition thereto based <br /> <br />on amount of sales. (4-7-69, § 85.) <br /> <br />Sec. 16A-108. Tourist homes. <br /> <br />Every person operating a tourist home or renting rooms to <br /> <br />transient guests on a daily basis shall pay for the privilege <br /> <br />of doing such business in the city an annual license tax of <br /> <br />five dollars, and two dollars additional for each room so used <br /> <br />in excess of one. (4-7-69, § 86.) <br /> <br />Sec. 16A-109. Trailer camps. <br /> <br />Every person operating commercially a trailer park or <br /> <br />trailer parking area within the city shall pay an annual license <br /> <br />tax at the rate of five dollars for each parking space so pro- <br /> <br />vided up to five spaces and at the rate of one dolllar for each <br /> <br />parking space so provided in excess of five spaces. (4-7-69, § <br /> <br />87.) <br /> <br />Sec. 16A-110. Undertakers, embalmers and funeral directors. <br /> <br />Every person who is engaged in business as an undertaker, <br /> <br />embalmer or funeral director shall pay a license tax of one <br /> <br />hundred and twenty-five dollars, and in addition thereto, if the <br /> <br />gross receipts of such person for the preceding calendar year, <br /> <br />exceeded ten thousand dollars an additional sum of thirty <br /> <br />cents for each one hundred dollars of excess of such receipts <br /> <br />over ten thousand dollars. (4-7-69, § 88.) <br /> <br />Sec. 16A-111. Vehicles using loudspeakers, etc., for advertis- <br /> <br />ing. <br /> <br />For each vehicle used on the streets of the city for adver- <br /> <br />tising by means of loudspeakers, radio or other mechanical <br /> <br />equipment, there shall be an annual fee of one hundred dol- <br /> <br />lars which license fee shall not be prorated. The payment of <br /> <br />238.41 <br /> <br />Supp. # 12, 8-69 <br /> <br />