Newspapers / The Kings Mountain Herald … / June 24, 1949, edition 1 / Page 12
Part of The Kings Mountain Herald (Kings Mountain, N.C.) / About this page
This page has errors
The date, title, or page description is wrong
This page has harmful content
This page contains sensitive or offensive material
SPECIAL LICENSE TAXES CM The City of Kings Mountain Dbdlw luly 1. 1949 . Be It OrdaiMd By The Board Of Commissioners Of The City of Kings Mountain: SECTION 1 , Definition*: Wherever In this ordinance, the words hereinafter defined 1 cr construed in this section are used, they shall, unless the context requir es otherwise, be deemed to have the following meaning: <A) Agent. The person having the agency tor the manufacturer, pro duced or distributor. (B) Business. Any business, trade, occupation, profession, avocation or calling of any kind, subject, by the provision of this ordinance, to a license tax , <C) Engaged la the Bui In see Engaged in the business *? owner oar op era tor. t D) Fiscal Tear. The Period beginning with the 1st. day of July and ending with the 30th. day of June next following. (E) fqtaon. Any person, firm, partnership. (F) Quarter. Any 3 consecutive ?months. , 'SECTION 2 Licens* tax upon certain trade and business operations. In addition to the tax on property and polity as otherwise provided for, and under the po wer and authority conferred in the laws of North Carolina there shall be Jevied and collected annually, or oftener, where provided for, a privilege li cense tax on trade, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the fol lowing sections and schedule. All licenses shall be a personal privilege and shall not be transferable. .Nothing herein contained shall be constru ed to prevent the Board of Commissioners from imposing from time to time as .they may see fit. such license taxes as are riot specifically here in defined, or from increasing or decreasing the amount of any special tax or from prohibiting or regulating the business or acts Jlcensed, and all licenses are granted subject to the provisions of existing ordinances for those thereafter enacted. SECTION 3 Unlawful to conduct business without a license. It shall be unlawful for any person or his agent or servant to engage in or carry on a business in the City of Kings Mountain for which there is required a license, with out having paid the license tax and obtained the license. For the purpose of this section the opening of a place of business, or offering to sell; fol lowed by a single sale or the doing of any act or thing in furtherance of the business shall be construed to be engaging in or carrying on such business; and each day that such person, firm or corporation snail engage in or carry on su<?h business as aforesaid shall be construed to be a sepa- : rate offense. SECTION 4 License taxes shall be for twelve months. All taxes provided for and fixed in the following sections, and schedule shall be for twelve months, unless otherwise specified, and Shall so remain for each year to come un- , til changed by the Board of Commissioners. All licenses provided for shall ; date from the Is; day of July each and every year and shall expire onJ the 30th day of June of each year; Provided, That where the license is i issued after February 1st., then the licensee shall be required to pay one half the tax prescribed, except where otherwise specifically provided-for. SECTION 5 License requited for every separate business. The payment of any par- 1 ticular tax imposed by this ordinance shall not relieve the person paying i ?>he same from the payment of any other tax imposed by this ordinance for j any other business he may carry on, unless so provided by the Section j imposing such tax; h being the 'intent of this ordinance that license tax es prescribed by various sections or subsections of this ordinance applica ble to any business shali be cumulative except where otherwise specifi- j tally provided. * . ? SECTION ? ? License required lor every place ol business. A license issued for the privilege of conducting a business is only valid for the business conducted at the place and by the licensee named nherein. Every person doing bus iness kh more than one factory, mili, warehouse, store, stall or stand or other place of business, shall Secure a separate license for each place of ?business, unless such places of business are contiguous to each other, communicate directly with and open into each other, and are operated as a unit, shall pay the prescribed license fee for each mch place of busi ness. If the business is moved or if the licensee sells to another, then a new license is neces-sary, unless a special permit to continue business un der the original license is obtained from the Board of Commissioners. SECTION 7 Form and Contents of License; City tax collector to keep copy. Every license issued shall show on the face thereof the name of the licensee, the nature ot liie business, ih location thereof (if it is to be operated at a fixed placet, the time for which issued, and the amount of license tax and penalty if any paid. Any license requiring the approval of the Board- of Commissioners or any officer of the City shall show such approval on its face, and it shall be the duly of the City tax collector before issuing any such license to see that, the required approval is properly endorsed on the license. The tax collector shall keep an exact copy of every license issued, such copy to show such approval as may appear on the original. " . SECTION License must be displayed at place of business licensed; Exception. Ev ery license must be kep; prominently displayed at the place of business ' of the licensee named in the license, or if the licensee has no fixed place of j business such licensee must keep .the same wherever such business is be ing operated and where it* can be inspected at any time by the proper mu nicipaJ official. ?' : ? ft SECTION 9 , No abatement of license too*. No .license tax shall be abated nor shall | any refund bf any part thereof be made, in any case where the licensee | discontinued his business before the end of the period for which such li cense was issued. SECTION 10 Board of Commissioners may revoke license. Any licence issued by the tax collector may be revoked by the Board of Commissioners upon the finding by the Board that the license has wilfully or persieftentlty viola ted any ordinance of the City <v any laws of the State, or that such licen see is conducting his business in a fraudulent manner or is abusing hisi license. ? w - ?? - SECJION 11 _ That every owner of a doc in the City of Kings Mountain shall apply to the tax collector for license to keep ?uch dog in the City of Kings Moun tain provided that the collector before issuing any license to any person to keep a dt>? within the City of Kins* Mountain shall require such persons to present sufficient proof that the said dog has been inoculated- for rabies in oompuance with the public laws of North Carolina and upon presenta tion of such proof of inoculation and upon payment of the Jicense fee here inafter provided, shall be furnished with a metallic tag and said tag shall be attached to the dog's collar or harness at all times. That upon satisfac tory proof that such metal tag has been lost or destroyed the tax collector shall furnish a duplicate upon the payment of a fee or $0.50. SECTION 12 That the license tax imposed by this ordinance except as otherwise specifically provided, shall not apply when the entire proceeds are for any organized religious, fraternal, charitable or civic 'organisation. SECTION 13 - Penalty. <a> If any person, firm or corporation, shall continue the bus iness, trade employment or profession, or to do the act, after the expira tion of a license previously issued, without obtaining a new license, he ot h shall be guilty of a misdemeanor, and upon conviction shall be fined and ? or imprisoned in the discretion of the court, but the fine Shall not be tles-s tha n twenty per cent (20%) of the tax in addition to the tax and the costs; and ii such failure to apply for and obtain a new license be contin ?ued such person, firm or corporation shall pay additional iax of five per centum (b'r i of the amount of the municd-pal license tax which was due and payable on the first day of (July of the current year, in addition to the municipal license tax imposed by this ordinance, for each and every 30 days that such municipal license tax remains unpaid from {he date that same was due and payable, and such additional tax shall be assess ed by the tax collector and paid with the municipal license tax, and shall become a pan of the municipal license tax. The penalties for delayed payment hereinafter provided shall not impair the obligation to procure a license in advance or modify any of the pains and penalties for failure to do so. <b) If any person, firm, or corporation shall commence to exercise any privilege or to promote any business, trade, employment, or profession or to do any act requiring a municipal license under this ordinance witfcou* *uch municipal license, he or it shall he guilty of a misdemeanor and shaJl be fined and ? or imprisoned in the <?scretk>n of the court; " and if such failure, neRleot, ot refusal to apply for and obtain such municipal li cense be ?oatlnued. such person, firm or corporation shall pay ah addi tional tax ?f five per centum (5*) of the amount of such municipal li cense tax Which was due and payable at the commencement of the bust new, trade* employment or profession ot doing the act. in addition to the municipal license tax imposed by this ordinance, for each and every thir ty (30) days that such municipal license tax remains Unpaid from the date that same was dne and t>ay&ble. and such additional ta&ctiall be as sessed by the tax collector and paid with the municipal Mommt tax Sha>< become A part of the municipal license tax. ? T . I SECTION 14 Schedule of Lie* new Tobmii On the following trades, i ? frniioti. agen cies, business operations, and other sublets herein set " Ka ? - 11 a - ABATTOIRS ? , fbb7u?rr*?n in *?*???? Of o; ADDING MACHINES (See Gtfttae jlMpfkifes)? 150.00 J ADVERTISING? U) Ewry person engaged In the business of outdoor ad vertising -by placing, or erecting or maintain* sign ? .boards or any other outdoor advertising, (Sec->151) per annum .. .? - ...... $15.00 4 Not applicable to theatres taxed by Sec. 105 where per mission of owners has been secured). (2) SOUND TRUCKS or use of vehicle with loud speaker. 1 Prohibited. " (3) DISTRIBUTING HANDBILLS or printed matter lor commercial purposes ^. . . .... per day $2.00 per Annum $10.00 (4) PLACARDS ? Placing placards in bussess ? per annum $10.00 (3) DISTRIBUTING SAMPLES, FAVORS. OR NOVELTI ES .i T~ ? . < per day $3.00 (6) ADVERTISING not otherwise-spocifically taxed per annum. ......... $10.00 AGENTS AND AGENCIES? (1) COLLECTI NG"*AN D CLAIM AGENCIES: Every person operating for profit a collection agency for the purpose of collecting accounts, notes, or other indebtedness from one person in favor of anothef (Not applicable to licensed at torneys). (Sec. 113) Per annum .ig >. $50.00 (2) DETECTIVE AGENCIES AND DETECTIVES: every person operating a private detective agency and every in ' dividual acting as a private detective, even though a sal- I aried employee ? per annum $25.00 (3) EMPLOYMENT AGENTS: Employment Agencies: Every person operating a business of securing employ ment for another person for a lee or commission, (Sec. I 154) Per annum $300.00 >(Not applicable to Federal or State Agencies) t fr?irwii*wr? * ? (4) LIGHTNING ROD AGENTS Kerv Miun. distributing lightning rods ?S^. or per annum $20.00 1 $50.00 1 $25.00 $10.00 ? ? ?? ? ' amau AMBULANCES ? Every' person operating an ambulance or am- ? ] bulances ? per annum per vehicle ....v..* $10.00 (Except Undertakers) AMUSEMENTS (See also CIRCUSES, MOVING PICTURES, VAU DEVILLES) (1) Parks, open to the public as a place of amusement per annum t(2) TRAVELING theatrical, moving picture ar\d vaude ville companies, tent shows, other single attra<?ons, of like nature, when not licensed as PARK, MOVING PICTURE or Vaudeville ? per day (Sec. 103) $25.00 (a) If admission is not more than 50c, including reserv- , * ed seat, and exhibition is same place as much as one week ? per week (b) If consists of less than 10 performers, charges less than 50c, and exhibits same place for as much as one week ? per week ...... $10.00 ANTIQUES? FURNITURE AND OTHER ITEMS. Every person dealing in antique furniture and other items ? per annum i . $10.00 ATHLETIC CONTEST? per annum $ 2.50 AUCTION SALES CD Evt.y person engaged in the business of selling real estate by auction, except sales conducted under, court t ' order (Sec. Ill ) Fer sale $12.50 Maximum per annum. . . : $25.00 (2) All other auctioneers (except tobacco) per day $25.00 AUTOMATIC SPRINKLERS (See ELEVATORS) AUTOMOB1DE BODY REPAIR SHOP AUTOMOBILE, MOTORCYCLE DEALERS, SERVICE STATIONS AND GARAGES? (1) AUTOMOTIVE SERVICE STATIONS. Every person engaged in the business of servicing, storing, etc., or in selling tires, batteries, accessories, fuels and lubricants, i and auto radios (Sec. 153)? per annum $ 5.00 1 (2) MOTOR CYCLE. DEALERS: Ev?ry person engaged in the business of selling, buying or distributing motor- i cycles or motorcycle aaccessories. (Sec. 153.1) per annum $10.00 1 i(A motor cycle dealer may also handle bicycles and bi- . cycle supplies without additional tax). (3) AUTOMOTIVE EQUIPMENT AND SUPPLY AT WHOLESALE: Every person or firm engaged in the bus iness of buying, selling or distributing automotive acces sories, including auto radios, batteries, parts, tires and other automotive supplies, Oils and Greases, at whole- i sale (Sec 153) Per annum ..... .*.'. . $25.00 1 (If wholesale tax levied, no additional tax may be im posed for operating service station.) , (4) MOTOR VEHICLE DEALERS: Every person or firm engaged in buying, selling, distributing, servicing or storing motor vehicles, trailers, and other automotive ac- i cessories or supplies (Sec. 153) per annum . $27.50 1 Persons dealing in USED MOTOR VEHICLES exclusively arre liable for tax set out above. If the business is of a sea sonal, temporary, transient or itinerant nature, the tax - shall be for each location ? Per. annum ? . $300.00 AUTOMOTIVE SUPPLY A ACCESSORY STORE? per annum .... $25.00 AWNING OR TENT MAKERS ? Every person operating any busi aiess of making, selling or installing awnings or erecting , tents? per annum $10.00! BAKERY PRODUCTS? Everv person selling ot delivering bakery products: I Per Vehicle or Location: per annum $10.00, BALLOONS, NOVELTIES, SOUVENIRS, CURIOS, AND FLAGS? Every person offering for sale balloons, novelties, souve- ! nirs, curios and flags^per day ........ s. ; $ 5?00 Per Week $20.00 BAJVKS AND TRUST COMPANIES. INCLUDING MORRIS PLAN Jc INDUSTRIAL BANJKS ? Every p-erscn engaged in the business of operating a general banking or trust busi ness BANKRUPT OR FIRE SALES, ETC.? Every person conducting a bankrupt, fire; receivership assignment, smoke or water damage, closing out sale or other sale of similar character of wares and merchandise PeT day Per. week 1 . . . Each , succeeding week <Not applicable to sales conducted by order of court or to persons who have paid license tax, levied by this schedule upon the same business for the preceding year or who has for 12 months preceding sale operated the business In the City; or who does not during such sale increase or add to the stock of ware and merchandise on hand.) BARBER SHOPS AND BEAUTY SHOPS (Sec. 140)? - (1) BARBER SHOP: Every person engaged in the busi ness of operating a barber shop, for each barber chair, whether used or not? -oer annum (2) BEAUTY SHOP: Every barber, manicurist, costnetolo ist or operator? Per annum , ... BEER ? Prohibited. BEER WHOLESALE? Prohibited. BICYCLES (SEE AUTOMOBILE * MOTORCYCLE DEALERS) 7?ec. 117) Every person engaged in buying, selling bicycles and ? or bicycle supplies and accessories ? per annum ..... BICYCLES FOR HIRE? Bverv person renting or leasing bicycles? per annum . . . BILLIARD AND POOL TABLES (Sec. 129)? Every peison who shall rent, maintain, or own a building i wherein there is a table at which billiards or pool is play ed, whether operated by slot or not, shall pay per table per annum \..i .. . (This section not applicable to fraternal organizations having a national charter or to American Legion, Y. M. C. A. and Y. W, C. A.) BLACKSMITH SHOPS ? Every person who operates a blacksmith or horse shoe shop? per annum . BOARDING HOUSES (See also TOURIST HOMES- HOTELS)? Every person serving for pay within a residence at least one meal ? day tor as many as ten people ahaU be clas sified as a boarding house operator and ahaH pay a li cense tax ? per annum BOND OR SECURITIES DEALERS? . Every person engaged in setting stocky or bond* as a dealer? Per annum BONDSMEN (Sec. 109 %)i Every person engaged in the business at writing or ex ecuting. for a consideration, . appearance, coQipHanoe or bail bonds or any other undertaking required ih con nection with criminal proceedings ? Per annum , ;. (Not applicable to agents of insurance or bonding com panle* who are licensed by Commission of Insurance). BOOR STORES? . TT Every person operating a book store-^Per annum BOTTUERS (Sec 134?-- . . ? *1) SOPT DRINKS: Every person engaged in the businesa of dUmilfacturint; or bottling soft drinks shall pay an annua) license tay as follows: Ja) Low pressure filler with: V ? 51 scouts or g reaow v........... ?" r Spouts and less than 51.. . 98 Spooks and Ms than 41... ? Xi Spouta and less than 36 ; 24 Spouts and feat than 32 18 Spm-v: and lew than 24 . . . ? 12 Spouts and Jesa than 18. . . $50.00, *25.00.1 $100.00 $50,001 I ? *1* $ 2.50 $ 2.50 $ 5.00 ? $ 5.00 825.00 $ 5.00 % 500 825.00 820.001 810.00 SSS 8 87.50 8 62 50 8 2188 (b) High pressure filler having manufacturer's rating capacity in bottle per minute of: 60 or more Over 50 and less than ?0 ............... Over 40 and less than 50 Over 24 and less than 40 $ 13.12 _ T than 24 and all foot power machines .. . . . . . . . .... . $ 8.75 Any machine not specifically mentioned shall bear the same tax as the machine nearest rated ty- _ _ ? (2) DISTRIBUTORS AND JOBBERS OF SOFT DRINKS: Every per son distributing or Jobbing botttled soft drinks per annum ?S75 (3) DISTRIBUTION BY MOTOR VEHtCLE: Every persons motor vehicle distributing drinks bot tied outside the state? per annum: Per Vehicle . . ? 125.00 BOWLING ALLEYS (<5ec. 129*)? ? ? Every person engaged Jn operating a bowling alley; Per ? . alley per annum . . , . $ip.00 (This section not applicable to fraternal orgai^zations . having national charter, American legion, YMCA-YWCA) BOXING (SEE WRESTLING)? BRICK DEALERS AND MANUFACTURERS ? Every person engaged in dealing in or manufacturing brick ? Per annum ..................... 525.00 BROKERS AND COMMISSION MERCHANTS (Sec. 133)? Every person engaged in buying and selling commodities either for actual, spot or instant delivery, not otherwise ^ taxed herein ? Per annum $?5Xk, BROOM AND BRUSH MANUFACTURERS? Every person or persons engaged in, the manufacture of brooms and brushes $10.00 BUILDING MATERIALS ALSO SEE LUMBER? Every person engaged In business of selling building ma terial, Per annum $25.p0 CABINET AND CARPENTER SHOPS? Every person engaged in operating a cabinet and? or car- . penter shop? Per annum . $10.00 CAFES, RESTAURANTS. CAFETERIAS, LUNCH STANDS (Sec. 127) Every person engaged In the business of operating a res taurant, cafe, cafeteria, hotel with dining service on the v j rope an plan, drug store or lunch stand, or other place where prepared food is sold ? Per annum ? Places with chairs, stools, or benches for. less than 10 persons ....... $5 00 For each additional chair, stool, or bench .. .. $ .50 CARNIVAL COMPANIES (Sec. 107) (See Merry-Go Round)? Every person engaged in the business of carnival com pany or a show of like kind PROHIBITED Upon riding devices which are not a part of, nor are used in connection with any carnival company ? Per week $ 5.00 CARRIAGES, BUGGIES AND WAGONS? Every person engaged in manufacturing or selling carri ages, buggies and wagons ? Per annum .......... $15.00 CARTRIDGES (Bee Metallic CARTRIDGES)? CEMENT BLOCK AND PIPE MANUFACTURER $25.00 CHAIN STORES (Sec. 162)? Ever" person engaged in the business operating under the same general managerrfent 2 or more stores where merchandise is offered for sale at retail shall be deemed a branch or chain store operntor and shall pay a license tax for each such store; For each store, Per annum . . . . . . $50.00 CIGAR, CIGARETTE & TOBACCO RETAILERS & JOBBERS Sec. 149) Every person engagedv in retailing or jobbing cigars, ci garettes and tobaccos? Per annum (See Merchandising Machines) . . .TTTTTr: r. : . .. : . . CIRCUSES, MENAGERIES, WILD WEST, DOG AND PONY SHOWS (Sec. 106)? Every person engaged in the business of exhibiting perfor mances, such as circus, menageries, Wild West Shows or other similar exhibitions v.- . PROHIBITED CLAIRVOYANTS, FORTUNE TELLERS $500.00 CLEANERS (SEE DRY CLEANERS)? CLOTHING STORES? Every person engaged in the business of op , .v erating a clothing store $25.00 X)AL AND COKE DEALERS (Sec. 112) ? Every persons, either as agent or principal, engaged in the business of selling and ? or delivering coal or coke ? - Wholesalers . . .-. ,Wn- rrr. $75.00 o. Retailers selling coal and coke at retail $25.00 n wnc oi t man . . . Peddlers, who sell in Quantities of 100 lbs. or 1< Per annum Pool Cars: Persons soliciting for pool cars to be distribu / ted without profit are liable for the wholesale tax. (Wholesale dealers may also sell less than carload lots and not be subject to retail tax,) COLD STORAGE PLANTS OR FREEZER LOCKERS? Every person operating a cold storage plant wherein any thing is .stored for compensation. Per annum COMMISSION MERCHANTS (Sec. 133)? Every person engaged in buying and selling any cotton, grain or other commodities on commission, either actual, SIMM OT Imnant Aftl ?????...> *>? $ 5.00 $25.00 spot or instant delivery. Per annum ' 15000 WERV Aim FPiTtT CTAwnc ?aO.OO - v a vi annul CONFECTIONERY AND FRUIT STANDS? Every person engaged in the business of operating a con fectionery or fruit stand ? per annum ... CONTRACTORS AND CONSTRUCTION COMPANIES (Sec. 122)? Every person who for a fixed fee or price ofiers or bids to construct any building, street, sidewalk, bridge, sewer or water system, grading or other improvement or structure. Per annum v. COTT6N BUYERS (SEE COMMISSION MERCHANTS)? COTTON COMPRESSES (Sec. 128)? Every* person engaged in business of <**m pressing cotton Per annum COTTON GINS?, $10.00 $10.00 $300.00 Every person engaged in the business of operating a cotton gin. Per annum . . : $25.00 COTTON MILLS? (See Manufacturers)? COTTON WAREHOUSES ? Every person engaged In the business of operating a cot ton warehouse ? $50.00 COTTON PLATFORM? ' Every person engaged in the business of operating a cot ton platform ? ....... $25.00 COTTON WASTE? Per annum $25.00 CREAMERIES OR DAIRIES? Every person operating a creamery within the corporate ddmtts or operating outside the corporate limits but mak ing deliveries within the corporate limits ? Per annum ? Per truck , $10.00 DANCES ? ?anoe Hall For Hiwy-Per Day . . $ 5.00 DEPARTMENT STORE? "Every person engaged in the business of operating a de -partmem store other, than a chain store? Per annum < ; ? $50.00 DETECTIVES <(See Agents)? \ DIRECTORIES? . v Every person compiling and selling directories? Pes annum ... ,v $25.00 DOG TAGS? Each animal .f. . $ 1.00 DOG AND PONY SHOWS (SEE CIRCUSES)? DRY CLEANERS. PRESSING CLUBS AND HAT BLOCKERS (Sec. 139 >? v Every person operating a dry cleaning plant, pressing cl?b or had blockers within the corporate limits, and so m>l?rt for plants located outside corporate limits. Per annum . $32.50 DRUG STOKES? Per annum $15.00 ELECTRICAL APPLIANCES AND SUPPLTES $15.00 ELECTRICIANS (SEE PLUMBERS) ? ELEVATORS AND AUTOMATIC SPRJNK? .Ef SYSTEMS, SELL 1NO AND INSTALLING (Sec. 122 3-4)- ? Every person engaged in the business of servicing and selling and installing elevators (Only where principal or branch office Is located) Per annum i $100.00 ELEVATORS AND AUTOMATIC SPRINKLER SYSTEMS' REPAIR ING AND SERVICING (f ee. 122 3-4)? , Bvery person engaged u the business of servicing or re ' pairing elevators and? or automatic sprinklers. (Only where principal branch office is located* ............ $10.00 EMBALMERS (See UNDERTAKERS) ? . * EMPLOYMENT AGENCIES (See AGENCIES)? ENGRAVERS AND LITHOGRAPHERS ? Every person engaged in engraving or lithographing ? ^ ^ Per annum i . V . -? $15-00 ENTERTAINMENTS fSee 106.1)? V > Every person engaged In the business of offering or man aging any form of entertainment or armtsement * not die- > a trey, vaudeville, shows, traveling shows,' or entertain meats otherwise taxed) Per annum $12.50 EXPRESS COMPANIES (Sec. 305)? Every express company doing business in the corporate limits; Per Annum . *. * $30.00 FEED AND SEED RETAIL , - ? - ?*$? FEED. AND FLOUR Mill FERTILIZER DEALERS (Except Stores paying other License) J50.0C FERTTUaSER MANUKACTURER . $150.00 FILLING STATIONS (See Automobiles)? . Jf - V . , FISH AND OYSTER DEALERS p *?*; , ioo
The Kings Mountain Herald (Kings Mountain, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
June 24, 1949, edition 1
12
Click "Submit" to request a review of this page. NCDHC staff will check .
0 / 75