Newspapers / The Kings Mountain Herald … / June 19, 1952, edition 1 / Page 12
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Special License Taxes Of The City of Kings Effective July 1, 1952 ? Be It Ordained By the Board Of Commissioners Of The City of Kings Mountain SECTION 1 Definitions: Wherever in this ordinance, the words hereinafter defined or construed in this section are Vised, they shall, unless the context requires otherwise, be deemed to have the following mean ing: v ? (A) Agent The person having the agency for the manufacturer, producer or distributor. (B) Business. Any business, trade occupation, profession, avoca tion or calling of any kind, subject, toy the provision of this ordin ance, to a license tax. (C) Engaged in the Business. Engaged in the business as owner or operator. .- ? , Tr (D) Fiscal Year. The Period beginning with the 1st. day of July and ending with the 30th. day of June next following. (E) Person. Any person, firm, partnership. (F) Quarter. Any 3 cohseCutive months. SECTION 2 License tax upon certain trade and business operations. In addi tion to. the tax oh property and polls, as otherwise provided for, and under the power and authority conferred in the laws of North Caro lina there shall be levied and collected annually, or oftener, where provided for. a privilege license tax on trade, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule. All licenses shall be a personal privilege and shall not be transferable. Nothing heroin contained shall he construed to prevent the Board of Commissioners from imposing from time to time as they may see fit. such license taxes as are not specifically herein defined, oi from increasing or decreasing the amount of any special tax or from pro hibiting or regulating the business or acts licensed, and all licensed are granted subject to the provisions of existing ordinances for those thereafter enacted. SECTION 3 Unlawful to conduct bu>ine>* without a licenie. It shall be un lawful 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 /e qu'r^d a license, without having paid the license tax and obtained the license. For the purpose of this section the opening of a place of business, of offering to sell, followed by a single sale or the doing of any act or thing fn furtherance of the business shall be construed to be engaging In oor carrying on such business: and each day that such person, firm or corporation shall engage In or carry oq such business as aforesaid shall be construed to be a separate 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 until changed by the Board of Commissioners. All li censes provided for shall date from the 1st day of July each and ev ery year and shall expire on the 30th day of June of each year. Pro vided, that where the license is issued after February 1st." then the licensee shall be required to pay one-half the tax prescribed, except where otherwise specifically provided for. SECTION . License required for every separate business. The payment of any particular tax imposed by this ordinance shall not relieve the per son by paying the same from the payment of any other tax imposed by this ordinance for any Other business he may carry on unless so provided by the. Section imposing such tax; it being the intent of this ordinance that license taxes prescribed by various sections or subsections of this Ordinance applicable to any business sha'l be cumulative except where otherwise specifically provided. SECTION 6 License required for every place of 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 therein. Every ? person doing business In more than one factory, mill, warehouse. . store stall Or stand or other place of business shall secure a sepa rate license for each place of business, unless such places of busi ness are contiguous to each other, communicate directly with and open into each oilier, and .ire operated as a unit, shall pay the pre scribed license fee tor each such place of business. If the business is moved or if the licensee sells to another, then a new license is nec essary, unless a special permit to continue business under the origi nal license is obtained froth the Board of' Commissioners; . SECTION '7 Form and Contents of License; City tax collector to keep copy. Every license issued shall show .m the face -thereof the name of the liceusee, the nature of the business, the location thereof (if it is to tie Operated at a fixed place", the ti.no for which issued, and the amount of license taxes anil penally it any. paid. Any license requir. ed J>v 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 (hat tin- required approval is. properly endorsed on the license. The fax collector shall keep an exact copy of every license issued, such copv to show such ap|?ro\ al is mav appear on the original.. SECTION S License must be displayed at place of business licensed; Excep tion. Every, license fntist be kept prominently displayed at the place] of business of the o -v-woe named in the license, or if the licensee has no fixed place of business such licensee must keep the same wherever such business is being operated and where it can be in spected at am time t>\ the proper municipal official. SKCTION No abatement of license tax. .No license tax .shall, toe abated nor shall any refund of any part thereof be made, in any case where the licensee discontinued his business before the end of the period for which such license was issued". SECnON 10 Board of Commissioners .titt, revoke license. Any license issued by tlie tax collector may be i"v< ,<ed by the Board of Commissioners upon the finding by the Board that the licensee has willfully or per. sistent!\ violated any ordinance of the Cltv or any laws (>f the State, or that siu-h licensee is conducting hi*, business in a fraudulent . manner or i* abusing his license. SECTION 11 . That every 'owner of a dog inf. the City, of Kings Mountain shall apply to the tax collector for license to Keep such dog ?. i the . itv of Kings Mountain pro\ hied that the collector before issuing any li cense ?,o any peiwm in kivp a dog wujitn the City of Kings Moun tain shall requite such persons to present sufficient proof . that the said dog hasiiecn iioc-ulated for rabies ,n compliance with the pub lic Jaws of North Carolina and upon present a tion of such proof of iqi?cuiation and upon payment of the license fee hereinafter. pro vided. shall be .furnished with a metallic tag and said i-ag snail be ai lacked to the doe's collar or harness a' a 12 times. That upo'l satis factory proof that siu h metal tag has' been lost or destroyed the t.x collector shall furnish a duplicate upon the pay ment of a fee of S0f>0 > ' ? . .SECTION 12 'That- the license tax imposed- h\ this ordinance except as other wise specifically provided shall rot apply when the entire proceeds are lot any organized religious fraternal, charitable or civic organ ization. . v SECTION 13 Penalty. ta> If any person, firm or corporation. sh;\ll continue the business trade employment- or profession, or to do the act, after the expiration of a license previously issued, without obtaining anew license, he or it shall be guilu of a misdemeanor, and upon con viction shall be fined and? or imprisoned in the discretion of the court, but the fine shall not be less than twenty per cent (J0r'? t of the tax in addition to and the costs, and if such failure to apply for aim obtain a new license be continued such person, firm or corporation shah pay additional .tax Of five percent u m of the amount of the municipal license tax which w as. due and payable on the first day of Julv of the current year, in addition to the muni cipal license tax itn posed b\ this ordinance, for each and every .to davs that -iic!. m.micipal license fax remains unpaid from the date that five same was due ltd payable, and such additional tax-shall he*-?sM'sse.i bv the tax oo lector and. paid with the municipal license lax' and >halt bivome a part of the municipal license tax The pen alties j,.r ile'axeil pa\ ment heie rafter provided shall not impau t.!ie obligation to pro. iirv a .license in advance or modify any of the i>ams and penalties for f-ai.urelo dx1 so. ,t,'i if a n\ person, firm or corporation shall Commence to cm re. m ??n\ privilege' or v> promote any business trade, employment, or urofe-ior or to do anv acj- requiring a municipal license under this K-ssum am ast r^uirmg a municipal license under thw ordinance without such municipal license, he or it sha 1 be guilty | of > misdemeanor and shall ne fined and? or- imprisoned In thedis cret ion ok ' '? court : and if Midi ja.lme neglect, or refusal to app.> for and .c.t., ?: s.u-h m- hi. ipa.l Inense be continued, such person i firm or co:po:af,un. shall pa'\ an additional tax of five per centun. ( V i o' the 'amount of such 'municipal license tax which was due | and navable ,t -he fomaienceiie.it v* the business trade, emp on ,,'ofessu.n or doing the-ict. m addition to the municipal li cense tax imposed bv this ordinance, for each and every thirty <30' days tha? such munYolpai license tax remains unpaid from the date that same was due and payable, and such additional tax shall bt assessed by the fx collector and paid with the municipal license tax shall b<vome a part of the municipal licensy tax. SECTION 1-1 Schedule of License Taxes: On the following trades, professions-, agencies, business operations,. and other subjects herein set out t..< following taxes shall be le\ ied and colUvtod. Every person engaged in the business of operating t^iml an abbattoir ... ' , . ; ADDING MACHINES ?Seo Office Supplies' - AI>\ EKTI.^IN^^ p,.rS(in engaged in the business <>f <?u? door advertising by placing or erecting or main taining sign boards or any other outdoor adver tilting, (Sec. 151) per annum ...... 1 915.00! ( Not applicable to theatres taxed by Sec. ICC where permission of owners has been secured) (2) SOUND TRUCKS or use of vehicle with loud speaker, Prohibited. , (3) DISTRIBUTING HANDBILLS or printed mat ter for commercial purposes per day $ 2.00 per annum $10.00 (4) PLACARDS ? Placing placards in busses ? per annum ? . . $10.00 (5) DISTRIBUTING SAMPLES, FAVORS, OR NOVELTIES per day $3.00 <6) ADVERTISING not otherwise-speciflcally tax . ?d per annum $10.00 AGENTS AND AGENCIES ll) COLLECTING AND CLAIM AGENCIES: Eve ry person operating for profit a collection agency for the purpose of collecting accounts, notes, or ? other indebtedness from one person in favor ol another (Not applicable to licensed attorneys). (Sec. 113> per annum . .... $50.00 (2) DETECTIVE AGENCIES AND DETECTIVES: Every person operating a private detective agency and every individual acting as a private detective even though a salaried employee? per an ? num $25.00 (S) EMPLOYMENT AGENTS: Employment Agen cies: Every person operating a business of secur ing employment for another person for a fee or commission, (Sec. 154) Per annum $300.00 (No? applicable to Federal or State Agencies) (4) LIGHTNING ROD AGENTS. Every person selling or distributing lighninj? rods (Sec, 125) . per annum . . : . . . . ... . . '. ........ . . ... $20.00 AMBULANCES ? Every person operating an ambulance or ambulances ? per annum per vehicle ...... $10.00 . V (Except Undertakers) ; AMUSEMENTS (See also CIRCUSES, MOVING PIC TURES, VAUDEVILLES) (1) Parks, open to the public as a place of amuse ment/ per annum . . . .'. .... . ?> . ... $50.00 (2) TRAVELING theatrical, moving picture and vaudeville companies, tent shows, other single at tractions, 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 reserved seat, and exhibition is same place as much v".: as one week? per week ... .,1 v. $25.00 <b) It consists of less than 10 performers, charges less than 50c, and exhibits same place for as much as one week ? per week. ........ ....V. ........ . $10.00 ANTIQUES-^FURNITURE AND OTHER ITEMS. Every person dealing in antique furniture and other items ? per annum .'. $10.00 ATHLETIC CONTEST ? per annum $ 2.50 AUCTION SALES? . (1) Every person engaged in the business of sell ing real estate by auction, except sales conducted under court order (Sec. Ill) Per sale ? $12.50 Maximum per annum ... . $25.00 (2) All other auctioneers (except tobacco) per day $25.00 AUTOMATIC SPRINKLERS (See ELEVATORS) AUTOMOBILE BODY REPAIR SHOP $10,00 AUTOMOBILE, MOTORCYCLE DEALERS, SERVICE Stations and garages ? ll) AUTOMOITVE SERVICE STATION'S. Every person engaged in the business of servicing, stor ing, etc., or in selling tires, batteries, accessories, fuels and lubricants, and auto radios (Sec. 153) ? per annum i . $ 5.00 (2 ? MOTORCYCLE DEALERS: Every person en gaged in the business of selling. Laying or distri buting motorcycles or motorcycle accessories. <Sec. 153.1) per annum ... ............... $1U.U0 (A motorcycle dealer may also handle bicycles and bicycle supplies without additional tax). i3> AUTOMOTIVE EQUIPMENT AND SUPPLY AT Wholesale: Every person or firm engaged in the business of buying, selling or distributing auto motive accessories, including auto radios, batteries, parts, tires and other automotive supplies, Oils and Greases, at wholesale (Sec. .153) per annum .... $25.00 til wholesale tax levied, no additional tax may be imposed for operating service station.) (4) MOTOR VEHICLE DEALERS: Every person or lirm engaged in buying, selling, distributing, ser vicing or storing motor vehicles, trailers, anil other automotive accessories or sup] 'lies A See. 153) per annum $27.50 Persons dealing in USED MOTOR VEHICLES ex clusively are liable lor tax set out above. If the business is of a seasonal, temporary, transient or itinerant nature, the tax shall be for each location per annum $300.00 AUTOMOTIVE SUPPLY & ACCESSORY STORE - per an num.:.. .$25.00 AWNING OR TENT MAKERS- Every person operating any business of making, selling or installing awn ings or erecting tents ? per annum $10.00 BAKERY PRODUCTS? Every person selling or delivering bakery pro : ducts: Per Vehicle or Location: per annum $10.00 BALLOONS, NOVELTIES, SOUVENIRS, CURIOS, AND FLAGS Every i>erson offering for sale balloons, novelties, souvenirs, curios and flags? per day, . $5.00 Per Week $20.00 HANK AND TRUST COMPANIES, INCLUDING MORRIS PLAN A: INDUSTRIAL BANKS ? Every person engaged in the business of operating a general banking or trust business $50.00 BANKRUPT OR FIRE SALES. ETC,? Every person conducting a' bankrupt, fire, receiver ship assignment, smoke or water damage, closing out sale or other sale of similar character of wares and merchandise Per da\ ? ;...... ....... ....... $25.00 Per week $100.00 Each succeeding week $50.00 ? Not applicable to sales conducted by order of court " or M persons who have paid license tax levied by this schedule upon the same business for the pre ceding year or who has for 12- months preceding sale operated the business in the City, or who does not during such sale inBe'ase or add to the stock ot wares anu merchandise on hand.) BARBERSHOPS AND BEAUTY SHOPS (Sec. 140> ? ? l 1 BARBER SHOP; Every person engaged in the business ot operating a barber shop, for each bar her chair! whether used or not - per annum $ 2-50' 1 2 1 : BEAUTY ?HOP: Every barber, manicurist, cosmetologist or operator - l'er annum $ 2.50 BEER Prohibited. BEER WHOLESALE Prohibited. BICYCLES i. SEE AUTOMOBILE A: MOTORCYCLE DEA LERS > Sec. 117) Every person engaged in buying, selling bicycles and or bicycle supplies and accessories ? " per annum $5.00 BICYCLES FOR I HRE Every person renting pr leasing bicycles -per an num 5 5.00 BILLIARD AND POOL TABLES i Sec. 129) ? Every person who shall rent, maintain, or own a building wherein there is a table at which bil liards or pool is played, whether operated by slot or not, shall pay per table per annum $25.00 i This section not ..pplicable to fraternal organisa tions having a national charter or to American 1-egion, Y. M. C. A. and Y. W. C. A. > BLACKSMITH SHOPS Every person who operates a blacksmith or horse shoe shop -J>er annum , $500 BOARDING HOUSES tSee also TOURIST HOMES-HQ TELS > Every person serving for pay within a residence at least one meal a day for as manv as ten people shall lie classified a> a boarding house operator and Shall pay a license tax per annum $ 5 00 BpND OR SECURITIES DEALERS Every person engaged in selling stocks or bonds as a dealer Per annum ? . . $25 00 BONDSMEN <Sec, 109 'n' Every person engaged in the business of writipg or executing, for a consideration appearance, com pliance or bail bonds or any other undertaking re quired in connection with criminal proceedings Per annum $20.00 (Not applicable to agents of insurance or bonding companies who are licensed by Commissioner of In surance*. ' ' BOOK STORES - Every person operating a book store Per annum $10.00 BOTTLERS (Sec. 134 ? 1 > SOFT DRINKS: Every person engaged in the business of manufacturing or bottling soft drinks shall pay an annual license tax as follows: ta> Low pressure filler with 1 5jl spouts or greater $225.00 41 spouts and less than 51 $187.50 V) spouts and less than 41 $150.00 32 spouts and less than 36 $125.00 24 spouts and less than 32 ....... $ 87.50 18 spouts and less than 24 ." $ 62.50 12 spouts and less than 18 $ 21.88 (b> High pressure filler having manufacturer's rating capacity in bottle per minute of: i Wormore *150.00 Over 50 and less than 60 . $125.00 Over 40 and less than 50 . ... .... $ 87.50 Over 24 and less than 40 $ 13.12 Less than 24 and all loot power machines ........ $ 8.75 Any machine not' specifically mentioned shall bear the same tax as the machine nearest rated capa city. <2> distributors AND JOBBERS OF SOFT DRINKS: Every person distributing or jobbing bottled soft . drinks per annum $ 8.75 (3) DISTRIBUTION BY MOTOR VEHICLE: Every person distributing or jobbing battled soft drinks outside the state? per annum: Per vehicle $25.00 BOWLING ALLEYS (Sec. 129*)? Every person engaged in operating a bowling al- , lev; Per alley per annum . . $10.00 1 (This section not applicable to fraternal organi zations having national charter, American Legion, YMCA - YWCA) . BOXING (SEE WRESTLING) ? BRICK DEALERS AND MANUFACTURERS ? Every person engaged in dealing in or manufac- . turing brick ? Per annum $25.00 1 BROKERS AND COMMISSION MERCHANTS (Sec. 133)? Every person engaged in buying and selling com modities 'either for actual/spot or instant delivery, not otherwise taxed herein ? Per annum ... . .... . $25.00 BROOM AND BRUSH MANUFACTURERS? Every person or persons engaged in the manufac ture of brooms and brushes ..,??? ? ? ? ? $10.00 BUILDING MATERIALS ALSO SEE LUMBER ? Every person engaged in business of selling build- _ ing material, Per annum $2o.00 CABINET AND CARPENTER SHOPS ? Every person engaged in operating a- cabinet and ? or carpenter shop ? Per annum .............. $10.00 j CAFES, RESTAURANTS, CAFETERIAS, LUNCH STANDS (Sec. 127) , Every person engaged in the business of opera t- . ing a restaurant, cafe, cafeteria, hotel with din ing service on the European 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 $ 0.50 CARNIVAL COMPANIES (Sec. 107) (See Merry-Go Round) ? Every person engaged in the business of carnival company 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 of selling carriages, buggies and wagons ? Per annum .... $15.00 CARTRIDGES (See metallic CARTRIDGES) ? CEMENT BLOCK AND PIPE MANUFACTURER $25.00 CHAIN STORES (Sec. 162) ? Every person engaged in the business operating under the same general management 2 or more stores where merchandise is offered for sale at re tail shall be deemed a branch or chain store oper ator and shall pay a license tax for each such store; For each store, per annum . . . $50.00 CIGAR, CIGARETTE & TOBACCO RETAILERS & JOB BERS (Sec. 149) Every person engaged in retailing or jobhing ci gars," qigarettes and tobaccos? Per annum (See Merchandising Machines > 5 5.00 CIRCUSES. MENAGERIES, WILD WEST, DOG AND PONY SHOWS (Sec. 106) ? Every person engaged in the business of exhibi ting performances, such as circus, menageries, Wild West Shows or other similar exhibi- . tfons PROHIBITED CLAIRVOYANTS. FORTUNE TELLERS $500.00 CLEANERS (SEE DRY CLEANERS) ? CLOTHING STORES ? Every person engaged in the busi ness of operating a clothing store $25.00 COAL AND COKE DEALERS (Sec. 112)? Every person, either as agent or principal, engaged in the business of selling and ? or delivering coal ? orcoke ? Wholesalers.... ? $75.00 Retailing selling coal and coke at retail . .. . ...... $25.00 Pedlers, who sell in quantities of 100 lbs. or less ? Per annUm $ 5.00 Pool Cars: Persons soliciting for pool cars to be dis tributed without profit are liable for the wholesale ?ax. (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 anything is stored for compensation. Per ..annum $25.00 (COMMISSION MERCHANTS (Sec. 133) ? Every person engaged in buying asd selling any cotton, grain or other commodities on commission, either actual, spot or instant delivery. Per. an num $50,00 CONFECTIONERY AND FRUIT STANDS ? Every person engaged in the business of operating a confectionery or fruit stand? per annum ........ $10.00 CONTRACTORS AND CONSTRUCTION COMPANIES (Sec. 122) ? Every person who for a fixed fee or price or bids to construct. any building, street, sidewalk, bridge, sewer or water system, grading or other improve ment or structure. Per annum $10.00 COTTON BUYERS (SEE COMMISSION MERCHANTS)? COTTON COMPRESSES (Sec. 128) ? Every person engaged in business of compressing cotton Per annum v.... : $300.00 COTTON GINS ? 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 operat ing a cotton warehouse $50.00 COTTON PLATFORM ? Every person engaged in the business of operat ing a cotton platform $25.00 COTTON WASTE ? Per annum $25.00 CREAMERIES OR DAIRIES ? Every person opeiating a creamery within the corporate limits or operating outside the corporate limits but making deliveries within the corporate limits ? Per annum ? Per truck $10.00 DANCES? Dance Hall For Hire? Per Day $ 5.00 DEPARTMENT STORE ? Every person engaged in the business of operating a department store ether than a chain store ? Per annum ............ $50.00 DETECTIVES (See Agents) ? DIRECTORIES ? Every person compiling and selling directories? per annum ........ ... . . . $25.00 DOG TAGS ? Each animal $ 1.00 DOG AND PONY SHOWS (SEE CIRCUSES)? DRY CLEANERS, PRESSING CLUBS AND HAT BLOCK ERS (Sec. 139) ? Every person operating a dry cleaning plant, pres sing dub or hat blockers with the corporate lim its, and Solicitors for plants located outside corpor ate limits. , Per arnnum . $12.50 r;RU~ STORES ? Per annum $15.00 ELECTRICAL APPLIANCES. AND SUPPLIES .... $15.00 ELECTRICIANS (SEE PLUMBERS >? ELEVATORS AND AUTOMATIC SPRINKLER SYSTEMS, SELLING AND INSTALLING (Sec. 122 3-41? Every person engaged in the business of servicing and selling and installing elevators (Only where principal branch office is located $100.00 EMBALMERS (See UNDERTAKERS)? EMPLOYMENT AGENCIES (See AGENCIES) ? ENGRAVERS AND LITHOGRAPHERS Every person engaged in engraving or lithogra phing ? Per annum $15.00 ENTERTAINMENTS (See 105.1) ? Every person engaged in the business of offering or managing any form of entertainment or amuse ment (not theatres, vaudeville shows, traveling shows, or entertainments otherwise taxed) Per annum ..... $12.50 EXPRESS COMPANIES (See. 205) ? Every express company doing business in the cor porate limits: Per annum .. $30 00 FEED AND SEED RETAIL . . . $15 00 FEED AND FLOUR MILL fcftoo FERTILIZER DEALERS (Except Stores paying other license) $50 00 FERTILIZER MANUFACTURER $150 00 FILLING STATIONS (See Automobiles)? FISH AND OYSTER DEALERS Every person selling or engaged in the Tetail sale of oysters and fish ? Per annum $ 5.00 FLORIST? Every person selling or growing flowers, bulbs, plants and shrubs for commercial purposes. Per an num $15 no FORTUNE TELLERS AND CLAIRVOYANTS *ND SIMI LAR TRADES (Sec. 124) (Sec Clairvoyants)? Every fortune teller, clairvoyant or person follow ing similar trades, Per annum * .......... . ?duu.uu FOUNDRY AND MACHINE SHOP? _ . . , Every person operating a foundry or machine shoD ............. .. ..." ?15.00 FREEZER LOCKERS (See COLD STORAGE PLANTS)? FRESH MEATS ? Sold at Retail *10.00 FRUIT STANDS (SEE CONFECTIONERY)? FUNERAL DIRECTORS (SEE UNDERTAKERS)? FURNITURE STORE (Except Chain stores) . 525.00 GAMES (SEE MERRY-GO-ROUND)? GARAGES (SEE AUTOMOBILES)? GASOLINE ENGINES ? Every dealer or manufacturer s agent for gasoline engines. Per annum GENERAL MERCHANDISE ..." GROCERY STORES (Except Chain) Per annum GUNS AND LOCKSMITHS ....; HARDWARE STORE ? , Every person engaged in the business of operating a hardware store. Per annum ................... $25.00 HARNESS SHOP? Every person engaged In the business of operating a harness shop. Per annum ? ? ?_ $10.00 HARVESTING AND AGRICULTURE MACHINERY? Every person engaged In the business of selling, trading or dealing Tn harvesting and agricultural machinery. Per annum $25.00 HAIR DRESSERS (SEE BARBER SHOPS)? HANDBILLS (SEE ADVERTISING)? HAT BLOCKERS (SEE DRY CLEANERS)? HATCHERY ? , ? _ , ' Every person engaged in the business of operating a hatchery. Per annum $10.00 HEATING CONTRACTOR (SEE PLUMBERS) ? _ _ HIDE DEALERS $25.00 HORSE AND MULE DEALERS (Sec. 115) ? Every person engaged in buying, selling, or trad Ing horses and mules. Per annum ....... * $12.50 HOTELS (Sec. 126) (See also Tourist Homes and Camps, Boarding Houses) ? - i Every person engaged In the business of operating a hotel shall pay taxes as follows: (a) Hotels operating on the American plan for rooms In which rates per person per day are: Less than $2.00, 'per room per annum ..... $2 and less than $3, per room per annum . . . $3 and less than$4, per annum $4.50 and less than $6, per room per annum . HOUSE MOVERS $10.00 ICE CREAM DEALERS AND MANUFACTURERS (Sec. 161). ? (a) Wholesale: Every person engaged in manu facturing or distributing ice cream at wholesale, Per annum ? ? $6.25 (b) Retail Dealers: Every person engaged in retail selling and distributing Ice cream (purchased from a manufacturer who Has not paid wholesale tax) Per annum $ 2.50 (c) Retail from Trucks, per Truck per annum $50.00 ICE DEALERS ? . 1. Every retail dealer In Ice shall pay tax for each vehicle used in delivering to consumers? Per vehicle (except manufacturer) .. .. $ 5.00 2. Every person engaged in the business of manu facturing ice. Per annum $25.(X) INDUSTRIAL BANKS (.See Banks)? INTOXICATING BEVERAGES ? PROHIBITED ITINERANT MERCHANTS AND SALESMEN (Sec. 121 D.) (See also Peddlers) ? Every itinerant salesman or merchant who shall expose for sale goods, wares or merchandise, either on the streets or In a building, not being a regular merchant^in the municipality ? per annum ...... $100.00 Any salesman or- merchant offering lor sale goods, wares, or merchandise, other than farm products, shall be deemed an Itinerant within the meaning of this section, who conducts said business within the Municipality for less than (6) consecutive months, except in case of discontinuance from one of the reasons hereinafter mentioned. When any person does not pay taxes herein levied on the ground of stated intention to become a regular merchant, he shall post a cash receipt or deposit in the sum of $100.00, which bond shall be forfeited for the payment' of the tax herein levied In case such person discontinues said business within six months for any reason other than death, disability, insolvency or destruction of stock by fire or other Catastrophe. * The provisions of this Section shall not apply to persons who sell books, periodicals, printed music, ice, wood for fuel, fish, beef mutton, pork, bread, cakes, pies dairy products, poultry, eggs, livestock or articles produced by the individual offering them for sale but shall apply to medicines, drugs or articles assembled. I JEWELRY STORES AND WATCH AND JEWELRY RE 1 PAIRING? (a) Every person engaged In the business of buy ing and selling jewelry or trinkets. Per annum $25.00 (b) Every person engaged In the business of re pairing watches and jewelry ............ $10.00 | JUNK DEALERS (Sec. 168 >? Every person engaged In the business of buying and? or selling what is commonly known as junk shall pay a license tax of? Per annum $25.00 This tax is applicable to persons dealing solely in waste paper, nor to persons who maintain on regu lar place of business, but sell only to licensed dea lers, or manufacturers using scrap engaged in ship ment in interstate commerce; nor to salvage com mittees where personal profit does not accrue. (See also Rags, Hides and Waste Paper.) KNITTING MILLS (SEE MANUFACTURERS)? KNIVES (Sec. 145) ? Every person engaged in the business of selling or offering for sale bowie knives, dirks, daggers, sling shots, loaded canes, iron or metallic knuckles of like kind, per annum ... ......... . . $200 00 LAUNDRIES (a) Steam, Electricity or other Motive Power $25.00 (b) Hand Laundries and Launderets: Every person engaged in the business of operating a hand laun dry (except Washerwoman J, and establishments offering use of individual washing machines, per annum $15.00 (e) Out of Town Laundries: Every person engaged in the business of laundry work or In renting clean linens or towels when work is performed outside of municipality, or when linens and towely are sup plied by business located outside municipality, (Sec. 150) Per annum . .. $42 50 LOAN AGENCIES OR BROKERS (Sec. 152)? Every person engaged in the regular business of making loans or lending money, accepting liens on, or contracts of assignments of salaries or wag ?s or other security or evidence of debt for repay ment In installment payments or otherwise and maintaining in connection with same any office or established place for conduct of business or adver tising or soliciting such business in any manner Per annum.... _ $100 00 (Not applicable to banks, building and loan as sociations, credit unions nor installment paper dealers, not tx> loans on real estate or pawnbrok ers.) LUMBER DEALER & BUILDING MATERIAL DFALFTt SKOftn COUNTER AND STANDS (SEE CAFES) ? " $50?? S^CHiITe SHO^ ( SEE FOUNDRIES) - PROHIBITED MACHINERY ? I Every person engaged In the business of dealing In machinery not otherwise taxed hereunder. Per annum ., ........ . ... ,? , , for MAGAZINE (NEWSDEALERS) ? MANUFACTURERS - - (1) General Every- person engaged in the business of manufac '"r'n.? ^Khir.h business is not specifically taxed ^Textile Pay a ** ,ax ~ Per annUTi $50.00 Up to 5,000 Spindles t 5.601 to 10,006 Spindles " f S'SS 10.001 to 15.000 Spindles ....;. ! . . " * 1 ^ All over 15,000 Spindles Iinn'nn Up to 10 Looms z 99'99 11 to 25 Looms ] I 26 to 50 Looms f 2955 51 to 100 Looms ......... ?????? 1 75.00 All over 100 Looms w>n^aan?Hf8^^,r w',h' an>' unlimited number of , spindles to pay over ?onn m (3) Knitting Mills. $200.00 Up to 5 knitting Machines ... ? 6 to 10 Knitting Machines ' ' f ~ ? " to 25 -Knitting Machines I or no 26 to 50 Knitting Machines ???*. 9 *??> 51 to 100 Knitting Machines ....... I 22? All over 100 Knitting Machines hmm <4) Broom Manufacturer .!.*!!! $1000 Continued on page five
The Kings Mountain Herald (Kings Mountain, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
June 19, 1952, edition 1
12
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