■fij* Four
THE KINGS MOUNTAIN HERALD, KINGS MOUNTAIN. N. C.
Thur«a*y.gufy,»;
An Ordinance, Special License Taxes of The City of Kings Mountain, Effective July 1,
Be it ordained by the Board of Commissioners for the
City of Kings Mouniairi that on the following trades, oc
cupations, professions, agencies, business operations and
other subjects herein sot out, the following taxes shall be
levied and collected:
ABATTOIR or slaughterhouse $ 50.00
*>tate law reference—Packing houses, G.S. No. 105-70.
(2) ADVERTISING
(1) Every person engaged in the businc.«s of outdour ad
vertising by pl^icing, or erecting or maintaining sign
boards or any other ouldoor advertising 25.00
(Not applicable to theatres taxed by G.S. 105-37
where peiniission of owners has been sei'ured).
(2) Distributing liandhills or printed matter for commer
cial purposes, per day 2.00
Per annum IfKOn
(3) AUveiti.sing not olheivvise specifically taxed 10.00
The use of sound trucks for advertising purposes vvitiiin
the city is prohibited.
Cross reference—Advertising regulations generally, Ch.
3.
State law references—Outdoor advertising, G. S. No.
105-8r>; motor advertising, G. S. No. 105-87.
(3) AGENTS AND AGENCIE-S
(1) Collecting and claim agencies; Every person operat
ing for profit a collection agency lor the puriiose of
collecting accounts, notes, or other indebtedness
from one person in favor of anolhcT (Not applicable
to licensed attorney) 50.00
(2) Deto<‘tive agencies and detectives: PA'cry p(Tson op
erating a private detective agency and every individ
ual acting as a private detective even though a sal
aried employee 25.00
(3) Employment agents: Phnploymont agoncii's: Every
person operating a business of securing employment
for another person for a fee or commission 300.00
(4) Lightning rod agents 20.00
(Not applicable to federal or state agencies)
State law references—Collecting agencies, G.S. No. 105-
45; detectives, G.S. No. 105-42; employment agencies,
G.S. No. 105-90; lightning rod agents, G.S. No. 105-59.
(4) AMBULAN(pES—Every person operating an ambulance
or ambulances, per vehicle 10.00
(Except Undertakers)
(5) AMUSEMENTS (See also CIRCUSES, MOVING PICTURES,
VAUDEVILLES)
in buying, selling, distributing, servicing or storing
cessories or supplies 27.50
Used Motor Vehicle Dealers exclusively are liable
for tax set out above. If the business is of a seasonal,
temporary, transient, or itinerant nature, the tax
shall be for ^ach location 300.00
(6) ANTIQUE FURNITURE AND OTHER ITEMS
Every person dealing in antique furniture and other
items 10.00
(7) AUCTION SALES
(1) Every person engaged in the business of selling real
estate by auction, except sales c'onducted under
court order. Per sale 12.50
Maximum per annum 25.00
(2) All other auctioneers (except tobacco) per year .... 25.00
Cross reference—Auctions generally, Ch. 6.
State law reference—Auctions and auctioneers, G.S.
No. 85-1 ct seq.
(8) AUTOMATIC SPRINKLERS (See ELEVATORS)
(8A) AUTOMATIC, COIN-OPERATED CAR WASH 10.00
(9) AUTOMOBILE, MOTORCYCLE DEALERS, SERVICE STA
TIONS AND GARAGES
(1) Automotive Service Stations. Every person engaged
in the business of servicing, storing, etc., or in selling
tiros, batteries, accessories, fuels and lubricants, and
auto radios 5.00
(2) Mf)toricycle dealers. Every person engaged in the
business of selling, buying or distributing motor*
c>’e'les or motorcycle accessories 10.00
(A motorcycle dealer may also handle bicycles and
bicycle supplies without additional tax).
(3) Automotive Equipment and Supply at Wholesale and
Retail: Every person or firm engaged in the business
of buying, selling or distributing automotive acces
sories, including auto radios, batteries, parts, tires
and other automotive supplies, oils and greases, at
wholesale 25.00
(If wholesale tax levied, no additional lax may be
imposed, for operating service station).
(4) Motor Vehicle Dealers: Every ])erson or firm engaged
in buying, selling, distributing, servicing or sU>ring
motor vehicles, trailers, and other automotive ac
cessories or supplies 27.50
Used Motor Vehicle Dealers exclusively are liable
for tax set out above. If Ihe business is of a sea.sonal,
temporary, transient, or itinerant nature, the tax
shall be for each Ideation 300.00
State law references—Automobiles, wholesale sup
ply dealers and service stations, G.S. No. 105-89;
motorcycle dealers, G.S. No. 105-S9.1.
\10) AWNING OR TENT .MAKERS
Every person operating any business of making, selling
or installing awnings or erecting tents 10.00
B
(11) BAKERY PRODUCTS
Every person selling or delivering bakery products; per
vehicle or location 10.00
(12) BANK AND TRUST COMPANIES, INCLUDING .MORRIS
PLAN AND INDUSTRIAL BANKS
Every ix’rson engaged in the business of operating a gen
eral banking or trust business 50.00
State law referonv^—Banks acting in a fiduciary ca
pacity, G.S. svq.
(13) BANKRUI»T3|g|(pHE^ALI-:S, ETC.
Every p<'rs6n conducting a bankrupt, fire, Receivership
alignment, smoko or water damage, closing-out sale or
other sale of similar character of wares and merchandise
Per week ..... 100.00
Each succeeding week 50.00
(Not ai>plicable to sales conducted by order of court or
to pcr.sons who have paid license tax levied by this
schedule upon the same busines.s for the prec‘oding year
or who has for 12 months preceding sale operated the
business in the city, or who does not during such sale in
crease or add to the stock of ware and merchandise on
hand).
(14) BARBERSHOPS AND BE.\UTY SHOPS
(1) Barbershop: Every i)er.son engaged in the bu.sincss of
operating a harbershoi), for each barber chair, whe
ther used or not 2.5^
(2) Beauty Shop: Every barber, manicurist, cosmetologist
or operator 2.50
State law reference—Barbershops, G.S. No. 105-75.
(15) BICYCLES
Every person engaged in buying, selling bicycles and/
or bicycle supplies and accx'.ssoric's 5.00
State law reference—Bicycle dealers, G.S. 105-19.
(16) BILLIARD AND POOL TABLES
(Unless operated for private amusement alone and with-
I out charge).
Each table measuring not more than:
2 by 4 feet 5.00
2H by 5 feet 10.00
3 by 6 feet 15-00
2u.uu
25 OC
5.00
5.00
20.00
4 by 8 feet
4*/2 by 9 feet
Larger than 4*/^ by 9 feet
(This tax not applicable to fraternal organi;:ations hav
ing a national charter or to American Legion, Y.M.C.A
and Y.W.C.A.).
State law reference—^Billiard tables. G.S. No. Ii5 G1
(17) BLACKSMITH SHOPS
Every person who operates a blacksmith or horscr-iioe
shop
(IS) BOARDINGHOUSES (See also TOURIST HOMES, HO
TELS)
Every person serving for pay within a resicion'^c at least
one meal a day for as many as ton |h: shall be -la Si-
fied as a boardinghouse operator and sliall pay a liccase
tax
(19) BOND OK SECURITIES DEALEiLS
Every pcrr.on engaged in selling stoclcs or bonds as a
dealer
State law references—Dealers iiutocks and bonds, G.S.
No. 105-67; installment paper dealers, G.S. No. 105 83;
closing-out sales, G.S. No. 66-77; appeal bonds, G.S. No.
150-26, 150-30.
;20) BONDSMEN
Every person engaged in the busines.s of wrilting or exe
cuting for a consideration, appearance, complia:ice or
bail bonds or any other undertaking required in connec
tion with criminal proceedings
(Not applicable to agents of insurance or bonding com
panies who are licensed by the state commission of in^
surance.)
State law reference—Bondsmen, G.S. No. 105-41.1.
(21) BOOK STORES
Every person operating a book store 10.00
(22) BOTTLERS
(1) Soft brinks: Every person engaged in the busine.«s of
manufacturing or bottling soft drinks shall pay a
license tax as follows:
(a) Low pressure filler with:
51 spouts or greater 225.00
41 spouts and less than 51 187.50
36 spouts and less than 41 150.00
32 spouts and less than 36 125.00
24 spouts and less than 32 87.50
1? spouts and less than 24 62.50
12 spouts and less than 18 21.88
(b) High pressure filler having manufacturer’s rat
ing capacity in bottle per minute of:
60 or more 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 foot power machines.... 8.75
Any machine not' specifically mentioned shall bear
the same tax as the machine nearest rated .
capacity.
(2) Distributors and Jobbers of Soft Drinks:
Every person distributing or jobbing bottled
soft drinks 8.75
v3) Distribution by Motor Vehicle:
Every person distributing or obbing bottled soft
drinks bottled outside the state:
Per vehicle 25.00
State law reference—Manufacturers, producers, bot
tlers and distributors of soft drinks, G. S. No. 105-69.
(23) BOWLING ALLEYS
Every person engaged in operating a bowling alley:
per alley 10.00
(This section not applicable to fraternal organizations
having national charter, American Legion, Y.M.C.A.,
Y.W.C.A.)
State law reference—Bowling alleys, G. S. No. 105-
G4.1.
(24) BRICK DEALERS AND MANUFACTURERS. Every
person engaged in dealing in or manufacturing brick.. 25.00
(25) BROKERS AND COMMISSION MERCHANTS
Every person engaged in buying and selling commo
dities either for actual, spot or instant delivery, not
otherwise taxed herein 2.5.00
State law reference—Cotton buyers and sellers on
commission, G.S. No. 105-68.
(20 BROOM AND BRUSH MANUFACTURERS
(See also MANUFACTURERS)
Every person or persons engaged in the manufacture
of brooms and brushes 10.00
C
(27) CABINET AND CARPENTER SHOPS
Every person engaged In operating a cabinet
and/or carpenter shop 10.00
(28) CAFES, RESTAURANTS, CAFETERIAS, LUNCH
STANDS
Every person engaged in the business of operating a
restaurant, cafe, cafeteria, hotel with dining service on
place where prepared food is sold.
Places W’ith chairs, stools, or benches for
less than 10 persons 2.50
P‘'or each additional chair, stool or bench 0.50
State law reference—Restaurants, G.S. No. 105-G2.
(28A) CARNIVAL COMPANIES
Every person engaged in the business of a carnival
company or a show of like kind, per week 100.00
Provided, when a person exhibits only riding devices
which are not a part of nor used in connection with
any carniv'al company, per week, per device 5.00
State law reference—Carnival companies, G.S.
No. 105-39.
(29) CEMENT BLCX^K AND PIPE MANUFACTURER .... 25.00
(29A) CIRCUSES, MENAGERIES. WILD WST,
DOG AND PONY SHOWS
Every person engaged in the business of exhibiting
performances such as circuses, menageries, wild west,
dog and pony shows or other shows or other similar
exhil)itions:
(a) Such shows and exhibitions traveling on railroads
and requiring transportation of:
Not more than 2 cars, per day 15.00
3—5 ca!^, per day 22.50
6—10 cars, {)cr day 45.00
11—20 cars, per day 62.^
21- 30 cars, per day S7.o0
31—50 cars, per day 125.00
Over 50 cars, per day 150.00
(b) Such shows traveling by vehicles, other
than railroad cars:
Not over 2 vehicles, per day 3.75
3—5 vehicles, per day 5.00
6-10 vehicles, per day 7.50
11-20 vehicles, per day 12.50
21 — 30 vehicles, per day 22.50
31 — 50 vehicles, p(‘r day 30.00
51—75 vehicles, per day 37.50
76—100 vehicles, per day 50.00
Over 100 vehicles, per veehicle, per day 2.50
(c) Every person engaging in the businesses described
herein that conducts a performance during the
week of an annual agricultural fair shall pay an
additional fee of 500.00
State law reference—Courses, etc., G.S. No. 105-38.
(30) CHAIN STORES
Every person engaged in business operating under the
same general management two (2) or more stores
where merchandise is offered for sale at retail shall be
deemed a branch or chain store operator and shall pay
a license tax for each such store; in addition to regular
license; for each store 50.00
State law reference—'Branch or chain stores, G.S.
No. 105-98.
Every person engaged in retailing or jobbing cigars,
cigarettes and tobaccos 5.00
Slqte law reference—Tobacco and cigarette reieaiiers
and jobbers, G.S. No. 105-:H.
(32) CLAIRVOYANTS (See FORTUNETELLEI'^)
33) CLEANERS (See DRY CLEANERS)
31) CBOrniNG STORES
Kw'iy tie: son engaged in the business of operatin g
a clothing store 25.00
(35) CO.AL AND COKE DEALERS
Every person, either as agent or principal, engaged
in the business of selling and/or delivering coal or coke.
Wholesalers 75.00
Retailing selling coal and coko at retail 25.00
IVddiers who sell in ((uantilies of 100 ILs. or loss 5.00
pool ears; pe sous soliciting for pool cars to be dis-
tiilmtcMl without p-rofit are liable for the wholesale tax.
(Wholesale dealers may also sell less than carload lots
and not bo subject to retail tax).
State law refeioneo—Coal and coko dealers, G.S.
i No. 105-l-t.
! ;3G) COLD STORAGE PLANTS OR FREEZER
j L(3CKERS
‘ Every person operating a cold storage plant wherein
anything is stored for compensation 25.(X>
.37) COMMISSION MERCHANTS
Every person engag(*d in buying and selling any cotton,
giain or other commodities on commission, either ac
tual, spot or instant delivery 50.00
State law reference—Cotton compresses, G.S.
No, 105-68.
(38) CONFECTIONERY AND FRUIT STANDS
Every person * engaged in the business of operating a
confectionary or fruit stand 10.00
,39) CONTRA(2TOR3 AND CONSTRUCTION COMPANIES
Every person who for a fixed fee or price or bids to
construct any building, street, sidewalk, bridge, sower or
water system, grading or other improvement* or
s.ructure 10.00
Cross reference—Building regulations generally
Ch. 7.
State law reference—Contractors and construction
companies, G.S. No. 105-54.
(40) COTTON BUYERS (See COMMISSION MERCHANTS)
(41) COTTON GINS
Every person engaged in the business of operating a
cotton gin 25.00
(41A) COTTON COMPRESSES
Every person engaged in the business of compressing
cotton 3(X).00
State law reference—Cotton compresses, G.S.
No. 105-63.
(42) COTTON WAREHOUSES
Every person engaged in the' business of operating a
cotton warehouse 50.00
(43) COTTON WASTE 23.00
(44) CREAMERIES OR DAIRIES
Every person operating a creamery within the corporate
limits or operating outside the corporate limits but mak-
deliveries within the corporate limits; per truck 10.00
State law reference—Manufacturers of ice cream,
G.S. No. 103-97.
^•9
(31) CIGAR. CIGARETTE AND TOBACCO RETAILERS
AND JOBBERS (See also MERCHANDISING
MACHINES)
(45) DEPARTMENT STORE
Everv person engaged in the business of operating a
department store other than a chain store 25.00
(46) DRY CLEANERS. PRESSING CLUBS AND
HAT BLOCKERS
Every person operating a dry cleaning plant, pressing
ciuD or hat blockers within the corp'rate limits, and
solicitors for plants located outside corporate limits.. 12.50
State law reference—Pressing clubs, dry cleoaning
plants and hat blockers, G.S. No. 105.74,
M7) DRUGSTORES 15.00
State law references—Drugstores license fee, G.S. No.
90-G0; generally, G.S. Nos. 90-66, 90-71, 90-73, 90-75; li
cense fee for oeddlers selling drugs, G.S. No. 105-53.
E
(4S' ELECTRICAL APPLIANCES AND SUPPLIERS 15.00
(49) ELECTRICIANS (See PLUMBING, HEATING
CONTRA CTXJRS)
(50) ELEVATORS AND AUTOMATIC SPRINKLER SYS
TEMS, SELLING AND INSTALLING
Every person engaged in selling and installing elevators
and/or automatic sprinkler systems (Applies only where
prihcipal or branch office is loaded) 100 00
(50A) ELEVATORS AND AUTOMATIC SPRINKLER
SYSTEMS, REPAIRING AND SERVICING
Every person engaged in the business of servicing or
repairing elevators and/or automatic sprinkler systems
(Only where principal or branch office is located).... 10.00
State law references—Elevators and automatic sprink
ler systems, selling, installing, G.S. No. 105-55;
repairing, servicing, G.S. No. 105-56.
(51) EMBALMERS (See UNDERTAKERS)
(52) ENGRAVERS AND LITHOGRAPHERS '
very person engaged in engraving or i
lithographing 15.001
i'52A) ENTERTAINMENTS
Every person engaged in the business of offering or
managing any form of entertainment or amusement,
(not theatres, vaudeville shows, traveling shows, or en
tertainment otherwise taxed) for which an admission
is charged 12.50
State law reference—Entertainments, G.S. No. 105-37.1.
(52B) EXPRESS COMPANIES
Every express company doing business in the city.... 30.00
State law reference—Express companies, G.S.
No. 10-15-118.
F
(53) FEED AND SEED RETAIL 15.00
(51) FEED AND FLOUR MILL 50.00
(55) FERTILIZER DEALERS
(Except stores paying other license taxes) per brand
or grade handled 2.00
State law reference—North Carolina fertilizer Law,
G.S. No. 106-50.1 et seq.
(56) FLORIST
Every person selling or growirig flowers, bulbs, plants
and shrubs for commercial purpose 15.00
(57) FORTUNETELLERS AND CLAIRVOYANTS AND
SIMILAR TRADES (See CLAIRVOYANTS)
Every fortuneteller, clairvoyant or person following
similar trades 5(X).00
State law reference—Gypsies and fortunetellers,
G.S. No. 105-58.
FOUNDRY AND MACHINE SHOP
Every person operating a foundiy or machine shop.... 45.00
FREEZER L(X:KERS (See COLD STORAGE PLANTS)
FRESH MEATS
Sold at retail 10.00
State law reference—Packing houses, G.S. No. 105-70..
(61) FURNITURE STORE
(Except chain stores) 25.00
G
(61A) GASOLINE, BENZINE, LUBRICATING OIL
AND GREASE?
Every pei’son filing illuminating or lubricating oil or
greases, or benzine, naphtha, gasoline or other similar
products 25.00
State law reference—Gasoline, etc., G.S. No. 105-72.
(62) GROCERY STORES
(Except chain stores) 15.00
H
State law reference—Hotels, G.S. No. 105-61.
fi5) IQE CREAM DEALERS AND MANUFACTUrMS. .
(a) Wholesale: Every person engaged In nBaiiufa€turi?||
or distributing ice cream at wholesalei
Where the machine is of continuous typ*i
per gallon ’
Minimum
Whore the machine is of noncontinuoas type,
per gallon
Minimum
Where no standard type of machine used........
(b) Retail: Every person engaged In retail sellmf ePf
distributing Ice cream, purchased from a manufl^
turer who has not paid wholesale tax j
(c) Retail from trucks, per truck I!”*!
State law reference—Manufacturers of ice creat^i^ ^
G.S. No. 105-97.
i66) ICE DEALERS .
(a) Every retail dealer in ice shall pay tax for ea(^
vehicle used in delivering to consumers;
Per vehicle (except manufapturer)
(b) Every person engaged in the business of
manufacturing ice •
(67) ITINERANT MERCHANTS AND SALESMEN
(See also PEDDLERS)
Every itinerant salesman or merchant who shall expaat
for sale goods, wares, or merchandise, Either M Ih#
streets or in a building, not being a regular merchagt
In the municipality .V.%
(The provisions of this Section shall not apply *0 per
sons who sell books, periodicals, printed music, ice,
for fuel, fish, beef, mutton, pork, bread, cakes, pies, dajfy
products, poultry, eggs, livestock or articles protfuoj^
by the Individual offering them for sale but tlpaU^fj
to medicines, drugs or articles assembledy.*'* '*' t
Cross reference—Peddlers and solicitors; Ch. 18.
State law referenc^-*-Itinerant merchants,
No. 105-53 (d)). "J
J iv;
(68) JEWELRY STORES AND WATCH AND rvg*
JEWELRY REPAIRING r
(a) Every person engaged in the busineee of buyiitf "
selling jewelry or trinkets i
(b) Every person engaged in the business of rC"'^
watches and jewelry ^
(69) JUNK DEALERS (See also RAGS, HIDES AND-W/'
PAPER and SCRAP PROCESSORS)
Every person engaged in the business of buying PPd/j
selling what Is commonly known as junk
This tax is not applicable to persona dealing sotffiy
waste paper; nor to persons who maintain on
price of business but sell only to licensed dealf^
manufacturers using'scrap engaged in shipment in ini
state commerce; not to salvage committees wherf
sonal profit does not accrue; nor to persons engage^ A
the business of processing scrap iron and metals
materials. ■ rs
Cross reference—Junk and junk dealers generally,^;
12. • if
State law reference—Junk dealers, G.S. No. 106-l&ft
K I
(69A) KNIVES
Every person engaged in the business of seHini Wf «Qf*-
fering for sale bowie knives, dirks, daggers, slingphAII^
loaded canes, iron or metallic knuckles or articles ^ ItJii
kind :. . . .V SOQ.d
State law reference—Knives, G.S. No. 105-80.
(70) LAUNDRIES ,
(a) Steam, Electricity or other Motive Power . ia.$q
(b) Hand Laundries and LaunUeiettes: Every perSK^ ' *
engaged in the business of operating a hand laufj-
dry (except Washerwoman), and esUMlshmeAtS 6f'
fering use of individual washing machines
(c) Out of Town Laundries: Every person engaged in (ftil
business of laundry work or in renting clean lineiU
or towels when work is performed outside Of miti
nicipality, or when linens and towels are eupplili
by business located outside municipality
State law reference!—Laundries, G.S. No. 105-85.
(71) LOAN AGENCIES OR BROKERS (See also PAWNBRO#-
ERS)
Every person engaged in the regular business of making
loans or lending money, accepting liens on, or contraefa
of assignments of salaries or wages or other ■Ocurity^
or evidence of debt for repayment in installment payr
ments or otherwise and maintaining in connection wiHi
safe, any officer or established place for condufrt of busi
ness or advertising or soliciting such business in any
manner , lOO.JO
. (Not applicable to banks, building and loan associations, ^
credit unions nor installment paper dealers, nor to loans
on real estate or pawnbrokers).
State law reference—Loan agencies and brokers, 6.S.>. ^
liJsllj
No. 105-88.
(72) LUMBER ANlJ/OR BUE.DING MATERIAL DEALERS .... ^.00
(73) LUNCH COUNTER AND STANDS (See CAFES) - ;
M t
(58)
(59)
(60)
(63) HARDWARE STORE
Every person engaged in the business of operating a
hardware store 25.(X)
(63A) HORSE AND MULE DEALERS
Every person engaged in buying for the purpose of re
sale, selling or trading either at wholesale or retail or
at public auction horses and mules 12.50
Stat'* law reference—Horse dealers. G.S. No. 105-47.
(31) HOTELS, MOTELS, TOURIST COURTS,
TOURIST HOMES
Every person engaged in the business of operating a
hotel, motel, tourist court or tourist home, per room.. 1.00
Minimum tax 5.0(1 ^
(74) MACHINE SHOPS (See FOUNDRIES)
(75) MACHINERY f
Every person engaged in the business of dealing in j
machinerj' not otherwise taxed hereunder ^.00
(76) MANUFACTURERS j
(a) General 1 ,
Every person engaged in the business of manufac- j /
turing which business is not specifitcally taxed here- I
in, shall pay a license tax 50^00
(b) Textile !
Up to 5,000 spindles ito.OO
5,001 to 10,000 spindles 30.00
10,001 to 15,000 spindles 75.06
All over 15,000 spindles ll)0.dl
Up to 10 looms 25.06'
11 to 25 looms 4o56
26 to 50 looms fe.OQ'
51 to 100 looms ; 100.61
All over 100 looms ....V......... 1()0.66
No manufacturer with any unlimited numbet of
looms and spindles to pay over 2(X).0^
(c) Knitting Mills ,*
Up to 5 knitting machines r,,., 15.60
6 to 10 knitting machines 25*09
11 to 25 knitting machines 35.OO
26 to 50 knitting machines ^.0(J
51 to 100 knitting machines 75.00
All over 100 knitting machines ..7,'... 1(M!oO
(d) Broom Manufacturer 10.60
(e) Bed Spreads and Rugs : 10.60
(77) MEATS (See also ABATTOIRS, COLD STORAGE PLANTS
and FRESH MEATS)
Wholesale and Packing Houses: Every person engaged Hi
the business of selling fresh meats at wholesaU Of *
operating a packing house ’ 50.00
State law reference-^Padcing houses, GS. No. 105-70,
(78) MERCHANDISING MACHINES
Everyperson engaged in the business of operatmg oi >
placing any machine or machines in which is kept any .
article of merchandise to be pUrchasedr imy machine i . 1
which plays records or produces music, or any tobacco '
vending machine shall pay annual license tax as follows: * < >
\