Newspapers / The Charlotte Observer (Charlotte, … / June 16, 1921, edition 1 / Page 14
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THE CHARLOTTE NEWS, CHARLOTTE, N. C, THURSDAY AFTERNOON, JUNE 16, 1921 14 - ! i 1.1 hi . : " 1 . , ; I AN ORDINANCE Levying, Assessing, Imposing and Defining j the License and Privilege Taxes of the City of Charlotte for the Fiscal Year, Beginning June 1, 1921 and Ending May 31, 1922. The Board of Commissioners of the City of Charlotte do ordain: SECTION 1. That to raise funds for general muni cipal purposes the following license taxes hereinafter specified are hereby i levied for the privilege of carrying on the businesses, trades, professions, oall ! ings, occupations, or doing the - act named, within the corporate limits of the City of Charlotte from the 1st day i of June, 1921 to the 31st day of May, 11922, unless for some other time or pe Iriod herein specified, and all such taxes 1 shall be due and payable in advance at 'the office of the Commissioner of Fi nance. The payment of any particular 'tax herein Imposed shall not relieve the party paying same from liability i for any other tax specifically imposed for any other business conducted by such person. SECTION 2. ITINERANTS. For the purpose of this Ordinance, any person, firm or corporation that does not list a poll 'or property for taxation, in said City, shall be deemed an itinerant, and shall be subject to the taxes levied herein on itinerants; and if no tax is speci fied for itinerants, the tax shall be double the rate herein provided. SECTION 3. That all persons before engaging In any business, trade, profession, calling, ' occupation, or doing any act on which a license tax is imposed by this ordi nance shall, except as hereinafter pro vided, apply In writing to the Commis 'sioner of Finance for a license and ! upon the payment of the license tax - ! herein imposed a license shall be ls ! sued to said applicant. Such license must be posted conspicuously in the ! place of business licensed; or if such i licensee has no regular place of busi jness, the license must be kept where it may be inspected at all times by the proper city officials. That no license shall be transfer able or assignable except by consent of the Board of Commissioners. SECTION 4. That any Person, Firm or Corpora tion desiring to engage in any busi ness, trade, or avocation or do any thing hereinafter mentioned in this I paragraph shall apply in writing to 'and appear in person before the Board 1 of Commissioners for a license, stating 1 the place at which it is : proposed to conduct the business, the name of the owner of the business, or if the owner be a firm, the names of ail members of such firm, or if the owner be a corporation, the names of the officers, i including the manager. And the Board shal! also have the right to require the owner, proprietor, manager or other person interested in or connected with such business to give evidence, upon oath, touching the manner in which such business has been or is to be conducted as well as any other facts which the Board may deem necessary. This section shall apply to the following: Owners and drivers of For Hire Ve hicles and public conveyances, keepers of billiard, pool or bagatelle tables, 'bowling alleys or alleys of like kind, shooting galleries, cane boards, jingle boards, knife racks, penny arcades. merry-go-rounds, ferris wheels, switch back railways, roller coasters, or any kind of table, stand, place, or game kept or run for hire or profit or kept in a house or room used or connected with a hotel or restaurant: carnivals. theaters, motion picture shows, vaude ville shows, dance halls, roof gardens. menageries, fortune tellers, mind read ers, phrenologists, palmists. Gvusie bands, lunch counters, restaurants, ho- iiejs, lodging nouses, boarding houses, soft drinks, junk dealers. Dressing clubs, pawn brokers, second hand deal ers, gasoline or oil filling pipes, service tanks or pumps. That no license shall be grantfd for any business enumerated in the pre ceding section unless the Board of Commissioners shall be satisfied that the applicant or the proposed manager is a person or good moral character and a fit and proper person to conduct such business, and unless it shall also be satisfied that the place proposed is a suuaoie place for the conduct of such . business. rrui Lin; i . . Aiiiii ouuara rooms, pool rooms, lAir1SMiw -.11 1 A . a -m -m vuui auts Dagieue laoies or rooms where games or tables of like kind are operated; and also restau rants, cafes, lunch counters or places where soft drinks are sold shall be kept clear of screens or sight obstruc- wwi ui any Kinn. SECTION 5. That before license shall be issued for any of the following businesses the applicants shall execute a satisfactory bond, payable to the city in the amount hereinafter named, conditioned for t;n faithful observance by such licensee, ins or lis servants, agents or employes, of all ordinances now in forces or here after enacted relating to such business and; further conditioned to save the city narmiess from damasres arising from the negligence-of such licence- or agents, servants or employes tJwrecf and otherwise as the Board may de Terminer .fawn Brokers $1,000.00 Junk Dealers . 50 J.00 Electrical Contractors 500 00 ji-iecincai sign Contractors and nangers .. .. .. .. 500.OO Plumbing Contractors .'. .. .. l.o'OQ.OO ssiaewaiK or saving Contrac tors doing any work on side walks or street, costing not over auu.uu IQO.OO uoing sucn wor costing over ' 1,000.00 House Movers . . .... . . y. . ., 500.00 Gasoline or Oil Service Tanks . 600 00 SECTION 6. - ' ; That' wherever the word "person" is used in this Ordinance the same shall uo construed to include "firms," "com Yr ' torPorauons," and "associa UU11S. SECTION 7. " Where the amount to be paid for license depends upon the amount of gross sales or receipts or other facts to be ascertained, it shall be the duty of persons applying for license to render to the Commissioner of Finance a sworn statement of such gross sales Dr, receipts during the , preceding month, quarter or vear. an th may be, and such other and further 1,1 t me commissioner may re quire; or if the amount of license to be paid is determined by other facts then a sworn statement aa v. 0 , MW OtIL.ll facts, and such other and further proof v-uWu,rer may require, shall be rendered said CommiSc,inr, either case the Commissioner shall not be required to receipt for any money or issue any license until satisfactory I T n case the aa j.,,! wmcn tne license Is re ?: "wmo. after June 1 17"- ine tax on 8uch business is sss saies or receipts or S3? ZLJZ? "cense ooorascu upon the probable gross sales or receipts during a term pf one year; or if the amount nf t !e1 by other 00 10 sucn facts shall be made and the license hs JLJLe Provide however, that the ComX tinner tt TTMv,. . . yuuuais- . ' w-ub snaii nave the rieht - kt any time during 'the period covefed by any license . to require of Ztl licensee additional sworn statements as to the sales and receipts .or other determining facts of such 'business, and an additional license tax shall be paid in accordance therewltn. 8EUT1U.N 8. When any business . is begun after June 1, 1921;' the tax in such case may be reduced in proportion to the number of full auarters that1 have elapsed since June 1, .-1921, unless otherwise pro vided in the section fixing tne tax; Provided, however, that no license shall be issued for less than $3.00. The adoption of this schedule of 11catis taxes shall not aoriage tne rieht of the Board of Commissioners to change, alter, increase or decrease any or all of the license taxes nerem levied, or to levy taxes on businesses, trades or professions not nereDy taxea. at any time. And when any increase is made the license shall he revoKea un?ess such increased tax be paid with in thirty, days. f SECTION 9. A separate license shall be required for each nlace of business unless places of business communicate direct ly with and open into eacn otner. SECTION 10. Anv license issued under this ordi nance slZlI be subject to rexocation or suspension for a definite or indefinite time by the - Board of Commissioners without refund 01 any pan 01 me tax paid if the licensee or manager or neroon in charge of the business or employe shall violate any ordinance or law relative to such business or be convicted of crime, or if, in tne judg ment of the Board, the business li- censed does, Dy reason 01 ns nawire or the manner or place in which it is conducted, constitute a nuisance or . . . j ti is a menace to good oraer or w puouu health, safety or morals. And upon the revocation or suspension of any such license it shall be unlawful for the person to whom such license was granted to continue to conauct sucn busines. and upon the violation of this provision the offender shall, upon conviction, be fined $50 or imprisoned thirty days. Each day sucn Dusiness is conducted after revocation or sus pension of license shall constitute a separate offense. SECTION 11. No free license shall be granted ex cept to Confederate Veterans for ped dling or by special order of the Board of Commissioners exempting such poor and infirm persons as it may deem worthy of exemption. SECTION 12. The license tax imposed by this ordinance, except as otherwise herein specifically provided, shall not apply when the entire proceeds are for an organized church, religious or fraternal organization: Provided, such organiza tion shall apply to the Board of Com missioners and secure a Charity permit. SECTION 13. That each owner of any vehicle, pri vate or for hire, public dray or other vehicle for which license is issued shall display on such vehicle a metallic sign to be furnished by the City. SECTION 14. That upon satisfactory proof that any such metal sign or tag has been lost or destroyed, the Commissioner of Finance shall furnish a duplicate upon the payment of a fee of one dollar. SECTION 15. That every preson who shall violate any provision of this ordinance or car ry on any business, trade, avocation or profession on which a license tax has been fixed, without having first paid the tax and received a license, shall be liable to a penalty of fifty dollars for each offense, and each day said business shall be carried on shall constitute a separate and distinct of fense. SECTION 16. All license taxes imposed by this ordinance shall be due and payable in advance and If any person shall fail to pay any license tax required by this ordinance by July 5, 1921, five per centum of the amount of such li cense shall be addd to the tax re quired, and no license shall be granted until the license tax plus the five per centum uiereof has been paid. The addition of the five per centum on the amount of said license tax tshall not exempt the delinquent from the penal ties herein prescribed in case of delinquency. SECTION 17. LICENSE SCHEDULE. A. Abattoir, or Slaughter House.. $ Accountants, (Exempt, State Rev. . Act) Adding Machine (See Cash Reg isters.) Advertising by placards in street cars, to be paid by the owners of such street cars, on each car By use of Bill Boards (See Bill Posters.) Wagon or vehicle driven about streets, with signs for adver tising purposes Per Day Advertising Agents or Agencies not herein specifically men tioned or classified Note Advertising by distri buting free samples not in cluded in this section. Aerated Waters' (See Bottlers.) Agents or Agencies not speci fically taxed herein .... Agricultural Machinery Manu facturer .... Antique- Furniture and " Orien tal goods, itinerant dealer in not pro-rated .... Architects (Exempt, State Rev, Act.)' . . Armature 'Winders and Bra . zers, employing no help or ,; not more than one helper . Employing more than one . helper .... Attorneys, (Exempt, State Rev. ACt.) i . ; : Auctioneer. Resident, not pro rated ......... .. .. . Itinerant, ner wev ... . ' . . . . 00. ui-iom, pet ua,y ...... I 25 00 Automobiles (See Motor Vehi- -i: .cles.) ; ' ?Body and Top Builders, re pairers ana painters .. . Automobile Painting . . . . Note Payment ' of this tax shall exempt Carriage Re pair shops.' Tires (See Ruhhr- tw. Awning or Tent Makers ..' Baggage Transfer (See Publio Conveyances. Bagging or Burlap (See Man ufacturing and Mills.) Bakeries. Wholesale .. ... Agents - selling orV- delivering; bread manufactured outside of CJiarlotte. each wagon or delivery truck Ballons (See Itinerants.) Banks and Trust Companies: Capital Stock of not over $50,000.00 .. .. .... Over '$50,000.00 Barber Shops, First Chair, whether used or not, , not pro-rated .. Each additional chair; ' wheth-. er used or not, not pro rated . , ; . . . - Bicycles: fach Dealer" or 50.00 1.00 50.00 5.00 25.00' 50.00 100.00 200.00 25.00 50.00 25.00 60.00 100.00 50.00 . 15.00 60.00 25.00 60.00 60.00 100.00 10.00 6.00 Agent selling, renting or re pairing bicycles 25.00 Bill Posters, Advertising by use of billboards 100.00 Itinerant Bill Poster or Sign . Tacker, per day .. .. .. 5.00 Billiard, Pool or Bagatelle Ta- . bles, whether used or not, each table, track or bowling alley or alley of like kind, whether used or not, shoot ing gallery, table, or device for sport or play, whether " J V used or not, each; or place for any other game or play, with or without name, not herein specifically licensed (unless used for private " amusement or exercise alone without charge) not pro rated (See Regulations) .... 60.00 Blacksmith or Horseshoeing Shops, not paying tax as car riage repair shop, employing no help 5.00 Employing one or more help ers ... . ' 15.00 Boarding House, (See Hotels.) Book Agents (Exetnpt, State Rev. Act.) Book Binders (See Printing Establishments.) Book Peddlers (Exempt, State Rev. Act.) Boot Blacks: Where charge is more' than 5 cents, first seat, box or pair of foot rests whether used or not, (not pro-rated) , 25.00 Each additional seat, box or pair of foot rests, whether used or not, (not pro rated) 10.00 Where charge is not over 5 cents, first seat, box or pair of foot rests, (not pro rated) . .. 10.00 Each additional seat, box or pair of foot rests (not pro-rated) 5.00 Where only one box, seat or pair of foot rests are used (not pro-rated) 5.00 Bottles, buyers of second-hand bottles (buying milk bottles prohibited) not pro-rated .. 50.00 Bottlers of . Soda Water, Coca Cola, Pepsi-Cola, Chero-Cola, Ginger Ale, or other soft drinks; not pro-rated . . . . 250.00 Aerated mineral or other waters, bottling, selling or delivering in the City, not pro-rated . . . . 50.00 Wholesalers, dealers or dis ; tributors of bottled soft drinks or waters, not pro rated . . .... . . 75.00 Itinerant dealers, selling or delivering to retailers bot tled soft drinks or wa ters, per month .. .. .'. .. 30.00 Brick Dealers, Manufacturers, dealers or agents for sale of brick .. .. 50.00 Brokers, Merchandise, engaged in buying or selling merchan dise on commission 10.00 Brokers, Pajvn (See Pawn Brokers.) Brokers, Stock, each dealer in stocks, bonds or other securi ties .. 10.00 Building Contractors, or other person, Including owner erecting, repairing or mak ing additions to any build ing, in addition to paying the building inspection fees required by law, shall be fore being granted . such '. building permit, pay the following license tax, based upon the contract price or estimated cost of such im provement as follows: $500 to $1,000 2.50 $1,000 to $2,500 .. 5.00 $2,500 to $5,000 10.00 $5,000 to $10,000 15.00 $10,000 to $20,000 .. 20.00 $20,000 to $40,000 .. .. 30.00 $40,000 to $65,000 .. .. .. .. 40.00 $65,000 to $100,000 50.00 $100,000 to $150,000 ' '75.00 Over $150,000 100.00 Building Materials, each retail dealer in or manufacturer of doors, blinds, sash, laths or shop work, employing not over two helpers .... . . 25.00 Employing over - two helpers 50.00 Butcher Shops, retail dealers in fresh meats, annual gross sales not over $10,000 25.00 $10,000 to $25,000 50.00 $25,000 to $50,000 .. .:. .. .. 75.00 Over $50,000 . .. . 100.00 C. Cabinet or Carpenter ; Shops, working not more than one man 5.00 Working more than one man .. .. .. .. .. .. .. 15.00 Cakes and Crackers, depots, agencies or branches of man ufacturers: Annual Gross receipts not exceeding $50,000 . . ..... 100.00 Annual Gross receipts in ex cess of $50,000 . . . . . . . . 150.00 Cane Boards, Knife Racks, Sticking Machines or similar devices not herein elsewhere specifically licensed, each: Per quarter . . . t . . . . ... 100.00 Per day 25.00 Carbonated Drink Vendors (See Bottlers.) Carnivals, (See Circuses.) Carriage Repair Shops, or . wagon builder or repairer, each,. ... . . 15.00 Cash Registers, each dealer in or agent for cash regis ters, adding machines, or computing machines 25.00 Cement Block or Pipe Manu facturers, each . . .... . . 10.00 Chauffeur, professional, not pro-rated 2.00 Chiropractlcs (Exempt, State Rev. Act.) Cigarette dealers, wholesale and manufacturers (Exempt , State Rev. Act.) Cigars' and Tobacco, dealers in at retail: Annual Gross receipts: Less than $1,000 .. .. .. .. 5.00 $1,000 to $2,000 10.00 $2,000 to $3,000 .. 20.00 53,000 to $5,000 .. .. .. .. 30.00 $5,000 to $20,000 50.00 Over $20,000 .. .. 100.00 Wholesale Dealers, annual sales not over $25,000 .. 25.00 $25,000 to $50,000 50.00 $50,000 to $75,000 75.00 Over $75,000 .. .1 ....... 100.00 Cigar Manufacturers, each .. " 10.00 Circuses, menageries, wild west, dog and pony ( shows, and every other show not specifically licensed herein, per day or part of day: Transported by wagons or motor vehicles 10.00 Comprised of 15 car trains or less, per day . . . . . . 12.50 Comprised of 16 to 25 car trains, per day ...... . . 37.50 Comprised of 26 . to 40 car trains, per day , . ... . . 50.00 Comprised of 41 to 60 car trains, per day 75.00 Comprised of more than 50 car trains, per day 100.00 If more than 60c. general admission is charged, such show, regardless of size, per day 150.00 Sire Show with circuses or shows requiring less than 30 cars for transportation, each 10.00 Requiring over 30 cars for transportation 25.00 Traveling Circuses Carnivals, or like shows, giving per formances in open air or tents during , the time when an agricultural fair is held in the county, or one week prior to opening date of suclr fair, each day or part of day .... . . ........ 250.00 Carnival Companies Traveling circuses, moving pictures, vaudeville, museums, men ageries, merry-go-rounds, fer ris wheels, and other like , musement enterprises, con ducted for profit under the same general management and filling week-stand engage- ' ments, or exhibitions, wheth er under canvas or not, each week or part of week .... 300.00 Note Provided that the tax on any such, carnival, ; circus or other show above mentioned which charges more than 25 c. for admis sion to or participation in, any attraction shall be, per day .. .. .. .. 300.00 Provided, further, ' that no such carnival company shall be relieved from the tax or any part thereof, by reason of donation or appropriation of the whole or any part . of the pro ceeds to any religious, charitable, educational or other cause whatsoever (State Rev. Act.) See Regulations. Civil Engineers (Exempt. State Rev. Act.) Claim or Collection Agents . . 25.00 Clairvoyants and Palmists (See Fortune Tellers.) Clothes, Cleaning and Press ing, repairing and altering BO. 00 (See Regulations.) Clothes Dyeing and Dry Cleaning 100-00 Coal or Coke Dealers, selling not over 15 cars per year, not pro-rated 10.00 Selling 15 to 25 cars per year, not pro-rated . . .... 25.00 Selling more than - 25 cars per year, not pro-rated . . 100.00 Wholesale Dealers, each, not pro-rated' .. .. .. 100.00 Coffin Factory (See Manufac- - turing and Mills.) Cold Storage Plants, each .. -25.00 Commission Brokers (See Brokers, Merchandise.) Confetti, not allowed to be sold pr thrown on any per son, street or sidewalk in the City. Confectionary, where candies constitute the chief .article of trade .. .. .". 50.00 Contractors, constructing streets ' pavements, sidewalks, sewers, storm sewers, bridges, rail roads or other class of im provements (Except Build ings) shall, before doing any of such work, procure from the City Enginer a permit ' to do the same, which permit shall not be granted until the tax is paid in accordance with the following graduated schedule, based - upon the contract price or estimated cost of such improvement, as follows: Not over $1,000 .. .. .. .. 2.50 $1,000 to $2,500 .. .. .. 5.00 $2,500 to $5,000 .. .. .. .. 10.00 $5,000 to $10,000 15.00 $10,000 to $20,000 .. .. .. 20.00 $20,000 to $40,000 .. .. .. .. 30.00 $40,000 to $65,000 40.00 $65,000 to $100,000 50.00 $100,000 to $150,000 75.00 Over $150,000 100.00 Contractors, excavating, grad ing, or hauling, or renting teams for such purposes . . 25.00 Cotton Brokers, Buyers or Factors, not pro-rated . . . . 25.00 Cotton Compress,' each, not pro rated .. 100.00 Cotton Gins, each, not pro rated .. .: .. .. .". .. .. 25.00 Cotton Mills (See Manufactur ing and Mills.) Cotton Seed Dealers, not pro rated . . . . 50.00 Cotton Seed Oil Mills (See Manufacturing and Mills.) ; Cotton Storage Warehouse (See Warehouse.) - ' D. Dance Academies and Dance instructors (not pro-rated) 50.00 Halls or rooms rented for , dances, where a charge for ' dancing is made . . . . . . 1 50.00 (See' Regulations.) Dentists (Exempt State Rev. Act.) Detective Agencies .... .-. . . 50.00 Directory Compiling; Selling or Delivering- City Directo ries, not pro-rated - . . .. 50.00 Drays,' Moving Vans, etc., (See Public Conveyances.) Dye Etouse (See Clothes, etc.) Electric or Gas Plants for home illumination, agents or dealers selling same 50.00 Electric Light Companies, fur nishing electric lights or power in the City 3,000.00 Electric Street Railway Com panies, operating Street Railways in the City . . .. 2,000.00 Electrical Contractors, or per son engaged in the business of wiring buildings, (See Regulations.) ; Employing not over two li censed electricians ... . .. 25.00 Employing over two licensed electricians - 50.00 (See Regulations.) Electrical Engineers, (Exempt, State Rev. Act.) . Electrical Sign Contractors, or makers of electric signs (See Regulations) . . . 50.00 Embalmers, (See Undertakers.) Emigration Labor Agents for employment of persons to perform work or labor out side of Mecklenburg County (State Rev. Act) not pro rated.. .. .. .. ... .. .. 2,500.00 Only one person may do busi ness, under a license. Li ' cense not transferable." : Employment Agencies, for employment of cooks, house servants, office help and teachers, not pro-rated .. . . 100.00 Engravers or Lithographers, each .. .. .. 25.00 Exhibition, theatrical, sleight ' of hand performances, rope dancing, menageries, or simi lar exhibitions, for gain,, not specifically taxed elsewhere in this ordinance, per day 5.00 (See, Regulations.) Express Companies, each .. .. 75.00 (State Rev. Act.) . . p.. Factories (See Manufacturing and Mills.) Feather Renovators and Car pet Cleaners . . . . . . .... 25.00 Feed Stables (See Stables.) Ferris Wheles, per day ... . . 5.00 Per week .. 25.00 (See Regulations.) Fertilizer Dealers ar agents., 25.00 . Mixers or manufacturers, , annual gross " receipts not over. $25,000 ,to $50,000 . . 200.00 Over $50,000 ...... . . . . 250.00 Film - Exchange (See Motion Pictures.) -. -Fire Insurance Companies (Ex- empt, State Rev. Act) Fish and Oysters," dealers, not pro-rated .. ...... . . 25.00 Dealers in connection with ; other business, ' not pro- rated , . . V . , 10.00 Peddlers, not pro-rated . . . . 50.00 Flags, (See Itinerants.) Florists or Nurserymen, sell, ing cut flowers in the city City .. .. .. .. 50.00 Flying " Jenny' (Se Merry-go-round.) Fortune tellers, mind readersr palmists, including. Gypsy bands living in wagons, tents j or otherwise, who practice the trade of coppersmiths or who trade horses or mules or pretend to tell fortunes, not pro-rated 200.00 Provided, that the Board of Commissioners may in its dis cretion, refuse to grant such license. (See Regulations) Foundries or machine shops employing not over 10 me chanics 50.00 Employing over 10 mechanics 75.00 Fruit Dealers, Retail (Grocers and Cafes Excepted) .. .. 25.0,0 Fruit and vegetable dealers (Itinerant) selling from Rail- , way era for each car per j day . . 10 GO Itinerants (See Itinerants) , Fruits, Vegetables or Produce, wholesale or commission merchants: Annual sales not over $25,000 .. 25.00 $25,000 to $50,000 .. .. .. 50.00 $50,000 to $75,000 75.00 Over $75,000 .. .. .. .. .. 100.00 Furs, dealers in green or raw furs 10.00 G. Games for sport or. play op erated for profit and not here in specifically licensed, . not pro-rated 50.00 Garage, repairing or storing automobiles, employing not over two mechanics 25.00 Employing . over two mechan ics . ; . . 50.0? Gas companies furnishing gas for light or fuel .. .. .. .. 3..000.00 Gasoline or oil service tanks, not over 280-gallon capacity, each tank 15.00 Over 280-gallon capacity, each tank 25.00 Gasoline or oil pipe line laid in or across any public street, sidewalk or alley a tax of 10 cents (10c) per lin ear foot of such pipe line. Provided, however, that no such pipe line shall be laid without first obtaining a li cense or permit by the Board -of Commissioners, which license or per mit may be granted or refused in the discretion of the' Board, in thi interest of public safety or conven ience. Grading Contractors 25.00 Granite and Stone Yard (See Marble Yard) Gun and Locksmith .. .. .. 5.00 II. Hacks (See Public Convey ances) Hair Dressers (Barber Shops excepted) 10.00 Harness Shop, employing no helper 10.00 Employing one or more help ers 25.00 Heating Contractors. Installing: Steam System 100.00 Water System 100.00 Hot Air System 100.00 Harvesting and Agricultural Machinery, wholesale deal er 200.06 Hat Cleaning and Blocking . . 25.00 Hides, Paper, Rags or Bones, dealer in (licensed junk dealers excepted) 50.00 Hosiery and Knitting Mill (See Manufacturing and Mills) Hotel, Bus (See Public Convey ances) Hotels, up to 100 " sleeping rooms, whether occupied or not, each room On each additional room, whether occupied or- not .... (See Regulations) Lodging Houses or " Public Sleeping Places, not exceed ing 10 rooms (private resi dences renting not over five rooms excepted), each room Exceeding 10 rooms, same as hotels. ' Boarding Houses, 10 or more boarders, transient or per manent ........... .. .. 10.00 House Movers See Regulations) 10.00 Hypnotists, per week . ; . i 200.00 : . i. - ' , Ice Cream, manufacturer or wholesale dealer . . Peddling of ice cream to con sumers, on the streets, shall be unlawful, and punishable- by a fine oT $50 for each offense. Each sale shall constitute a separate offense. Ice Cream and Soft Drinks, dealers, retail, doing annual " business of less than: ' $300 v. .. $300 to $500 ..- '. .... .. $500, to $1,000 .. . . . . . .. $l,000t to $3,000 .. .. .. .. $3,000 to $5,000 .. .. .. .. Over $5,000 (not pro-rated) .. Provided, that the -minimum tax shall be $10.00, not pro rated, exeept when appli cant pays other license tax es aggregating $15.00 or more. Itinerant dealer (See Itiner ants). Restaurants, cafes or hotels selling bottled soft drinks not pro rated . . , Ice Factory or Manufacturer, not pro-rated . . Installment Dealers in Furni ture, Clothing or Notions, Jewelry, or any kind of mer chandise doing an annual business of not over $5,- 000 Doing an annual business of over $5,000 .... .... .. (Also subject to retail mer chants tax) . For each peddler for such business Insurance Companies (Ex . empt, State Rev. Act) Itinerant Merchants or Dealers (See Merchants). Itinerants, or others, selling lunches, lemonade, ice cream, or soft drinks, balloons, flags, souvenirs, fruits, nov elties or other class of mer chandise not specifically li censed, under this ordinance, "per day Per week Per . quarter 3. Jingle Boards; per day (See' Regulations) Job Printing (See Printing Es tablishments). Junk, each dealer, agency or broker, not pro-rated Canvassers or solicitors em ployed by dealer, agency or broker, paying above license not pro-rated Itinerants buying in the city, Per day . . Per month . . (See Regulations). K. Kniferacks (See Cane Boards). Knitting Mills (See Manufacture, ing and Mills). L. Labor Agents (See Emigration Agents). Laundries .. .. .. .. .. .. .. And in addition to above tax for each vehicle operated in . connection with . . Laundries, Wet Wash . . : . . Laundries for Automobiles Lawyers (Exempt, State Rev. Act). Land Companies, persons, firms or corporations buying and selling real estate: Annual gross receipts less r than $25,000 ... ... .... ... ... l.bO 1.0J 1.00 100.00 3.03 5.00 10.0J 20.00 30.00 50.00 300.0) 300.00 25.00 50.00 10.00 3.00 10.00 25 00 60.00 200 00 100.00 10.00 50.03 50.00 5.00 25 00 25.09 25.00 Annual gross receipts $25,000 to $50,000 .. Annual gross receipts over $50,000 Lemonade Stands (See Itiner- "Lightning Rod Agents (State Rev. Act) . . Livery Stables (See Stables). Loan Companies, persons, firms or corporations lending mon ey on personal securities, such as household and kitchr en furniture, watches, jewel ry, etc., by mortgage, pledge or otherwise (Pawn Brokers Excepted) Lumber Brokers or Agents .. Lumber, each manufacturer or dealer in rough or dressei, annual gross receipts less than $25,000 .. .. Annual gross receipts $25, 000 to $50,000 .... .... $50,000 to $75,000 .. .. .. Over $75,000 .. Lunch Stands (See Itinerants and Restaurants). Lunches or Sandwiches, selling by drug stores, not pro-rated . M. Machinery, Dealers or Agents (Merchants paying Mer chants' tax of $50 or over exempt) ........ ....... Manufacturers (See . Building Materials). - Manufacturers' Agents or Agency, handling, selling or dealing in manufactured products of factory repre sented .... . Manufacturers having , an office in the city,, but manufactur ing outside the city Manufacturers not specifically mentioned herein and li censed . . Manufacturing and Mills: RfltrsHner or BurlaD and Ties. manufacturers, reworkers or dealers in Card Clothing .. .. .. , Coffin Manufacturers Cotton Manufacturers: Mills having not over 5,000 spindles and looms . com bined . . 5,000 to 10,000 Over 10,000 Having no spindles and not over 250 looms . . 250 to 500 looms Over 500 looms .... .... Cotton Seed Oil Mills, each press .. Duck Clothing ".. .. Hosiery or Knitting Mill . . Leather ' Belting, manufactur ers . . . - .... Office Furniture and Fixtures, manufacturers .. .. .. .. .. Overalls .' Roller Flour Mill Trouser Manufacturers Waste Mills Marble yard, dealer or agents in tombstones or monuments Meats, wholesale dealers in fresh or green meats, pack ing houses or packing house agents or branches: Annual gross sales less than $1,000 Annual Gross sales $1,000 to $5,000 ... Annual Gross sales $5,000 to $10,000 .. 4. Annual Gross sales $10,000 to $25,000 Annual Gross sales $25,000 to $50,000 Over $50,000 Meats, Retail (See Butcher Shops). Medicine, manufacturers or compounders of patent or pro prietary medicines or drug specialties at wholesale .... Medicine Venders or Peddlers, selling or advertising medi cine or drugs from alleys, va cant lots or going from place to place with or without free or paid attractions: Per day;. ...... . . Per week . . . i . . .... Mercantile Agencies (Exempt, State (Rev. Act). Merchandise Brokers .(See Brokers). Merchant Tailors (See Tailors) Merchants and dealers doing any kind of business at re tail, not herein specifically , taxed by this ordinance shall pay for each store or place of business the following graduated tax: On .Annual Gross Sales: Not exceeding $10,000 . . Not exceeding $20,000 . . Not exceeding ,$30,000 ... .. Not exceeding $40,000 . . '. . Not exceeding $50,0Q0 . . . . In excess of $50,000 shall' be taxed at the rate of 50c per $1,000, but the maximum tax on retail merchants shall not exceed .. . . .. Merchants, wholesale and job ; bers doing any kind of busi ness, at wholesale, not herein specifically taxed by this ordi nance, shall pay for each store or place of . business the following graduated tax: On annual gross receipts not exceeding $100,000.00 ...... Not exceeding $200,000 . . In excess of $200,000 shall be taxed at the rate of 20c per $1,000.00, but the maximum tax on wholesale merchants and jobbers shall " not ex ceed Merchant itinerant or salesman selling as proprietor or agent in alley, lot or in a store room, goods, wares or mer chandise, on which an itiner ant tax is -not herein speci fically imposed . . .... Merchants, itinerant or dealers, as proprietor or agent sell ing bankrupt or' fire sales of any kinds ,of .goods, wares of merchandise, per week .... Merry-Go-Round, per day . . Per week (See Regulations) Millinery, wholesale Retail .. .. .. Mineral Waters (See Bottlers) Money Lenders (See Loa Companies). Motion Picture Shows (Vaude ville included) not pro-rated, (See Regulations) . .' . . . . . Motion Picture Film Exchange and Supply Dealers . . .. . . Motorcycle, Registration fee Motorcycle Dealers Motor Vehicles, Automobiles, a registration fee of Motor Vehicles for hire (See Public Conveyances) Motor Vehicte Agents or Deal ers in Automobiles, new or used: Annual gross sales not to ex ceed $40,000 . . $40,000 to $50,000 .. ... Over $50,000 . . . . ...... Motor Vehicle Battery Service Stations Motor Vehicle Accessories Parts, dealers in: Annual Gross sales not over $10,000 $10,000 to $15,000 $15,000 to $25,000 Over $25,000 .. .. .. .. .. Motor Vehicle Laundry .. .. Moving Vans (See brays). N. Newspaper. Contests, conduct ing or .offering a prize or prizes to obtain subscrip . tions for newspaper not pro ratable .. .......... Newspapers, daily . . .... Weekly, bi-weekly 'or tri weekly ...".. .." .v .. Monthly, including Magazines or Periodicals .. ... .. News Stands' . . , . On street at such location as the :u Board may desig nate ;. . '. . .. .. .. .. .. Novelties,'- etc Dealers to riov- C0.05 lOft.OO elties, souvenirs, curios etc., not S3, Pro. 1cens9 exempt) dealers 200.10 25.00 75.00 100.00 125.y0 150.00 5.00 25 03 25.00 2J.00 25.00 50.00 75.00 50. 00 75.00 100.00 50.00 75.0 100.00 7.50 25.00 25.00 50.00 75.00 25.00 100.00 oo.o-: 75.0; 25.03 5.00 10.00 25.00 50.00 100.00 200.00 50.00 25.00 100 00 5.0? 10.00 15.00 20 00 25.00 300.00 25.00 40.00 300.00 200.00 100.00 5.00 25.00 7R.03 25.00 150.00 100.00 3.00 25.00 1.00 or 75.00 130.00 150.00 50 00 25.00 35.00 60.00 100.00 25.03 balloons, rated . . . (Merchants paying tax of $25 or mor Itinerant , novelty not pro-rated . . . 0. Occulist (Exempt, state Act). Oil Mills (See Manufacturing nnd Mills'. curing Oils, dealers in illumine.. or lubricating oils, be3 or gasoline, having an agpp." . or warehouse for distribm thereof in the city .. -uun And in addition on each taiiC wagon operated on th piJbl streets, a tax of ... , c (See also Gasoline "seVviol Tanks). niCe (State Rev. Aot ODera House (See Thca Opticians (Exempt, State Rev ACll. Optometrist (Exempt, Rev. Act). Organs (See Pianos). urgan tinnaer, not allow. State Antique State 0ys. UIOCKS nf T dependence Sauare. " oriental uoous. kpp a Osteopath (Exempt, Rev. Act(. Oysters (See Fish' and ters). P. Painting Contractors, emnlov. ing not over three work men. . . Employing more than three workmen Palmist (See Fortune Tellers) Paving Companies (See Co tractors). Pawn Brokers, not pro rated (Exempt from tax on Pistol Dealers) (See Regulations Peanut or Popcorn Roasters each . . . . Peddlers of Fish and Ovstpi- not pro-rated Of fruits, peanuts, popcorn, fresh meats, vegetables or . goods, wares and merchan dise, not pro-rated. (Farm ers selling their own prod ucts exeiYinf . . (Persons selling to merchants' not construed to be peddlers) Peddlers of Medicine (See Med icine Venders). Penny- Arcade or Parlors, not pro-rated (See Regulations) .. Phonographs, Graphophones or Talking Machines, dealers (See Rev. Act) Photographers (Exempt, State Rev. Act). Phrenologists, not prorated, each Physicians (Exempt, State Rev. Act). Piano and Organ Dealers or Agents Pistols, Dealers in, not pro rated Plaining Mills (See Lumber). I'lumbing Contractors, or Heating Contractors employ ing not more than two Jour neyman Three or more Journeymen workmen Pool Tables (See Billiards). Pressing Clubs (See Clothe, Cleaning, Etc). Printing Establishments wiMi out bindery employing njl over one workman . . . . Employing not ovor two workmen 258 Employing over two work men With Bindery -. Trade Shops Letter Writers Public Conveyances: On the business of transport porting passengers or freight for profit a privilege tax shall be paid as follows: Ii? only one passenger vehicle . is used in such business .. Each additional passenger ve hicle use in such business For each vehicle used for carry ing freieht Provided that one horse mvu aHall nav nnlv I1' The itinerant license for ai.v of the above Public Convey ances shall be rouble t'ic rate in above schdule. None of above Public Convev ance taxes si all '. e pi o-ratod or licenses tansf.n-rod, ex cept dray wago licens-i'S. Real Estate and Rent Collec tion Agents not having an office or regular place of bus- iness ...... Having an office "" Restaurants, Cafes or Lunch Counters, a graduated tax as follows: , ' Annual Gross receipts less than $5,000 $5,000 to $15,000 $15,000 to $25,000 $25;000 to" $40,000 $40,000 to $60,000 Over $60,000 (Hotels operated on Euro pean plan, paying tax on 50, rooms or more, shall pay only one-half of above tax) Restaurants selling bottlea soft drinks, not pro-rated Drug Stores selling sand wiches Rock Quarries .. .. Agencies or Sales Office in city for Quarries outside 01 city ' " Roof Gardens, not pro-rated . . Rubber Tire Dealers, wnoie- Retail, new or used, tires .. Rubber Stamp Shot or Man ufacturer . . . S. Second-Hand Clothing Dealers Second-Hand Dealers in goods of - any description except cash registers, sewing nw chines, adding machines. tpe writers (Also Subject to er chant Tax) not pro-rated .. s J-Sewer Contractors (bee w tractors). r Sewing Machine Dealeis or Agents (State Rev. Act) r.i i. nr. renair Sttups doing annual business over: i $1,000 and up to $4,000 . $4,000 to $6,000 $6,000 to $10,000 Over $25,000 Shooting Galleries (See ' liards). Sidewalk Contractors Contractors). Sign Painters " Itinerant not pro-ratable . . Sign Contractors (See ieL trical). Skating Rinks .. Soft Drinks (See Ice Creanj. Stables, Livery and Feed . Moving Vans, horse drawn, each, an additional tax oi Switch Back Railway or er Coaster, not prorata (See Regulations) Side Shows (See Circuses). Storm Sewer Contractors Contractors). of Bil- (See T. (State ' (Ex- opp'a (See Tailors, Merchant . . Telegraph Companies Rev. Act). . . Telephone Companies emot; State Rev. Act) 50 00 Theaters, playhouses or 60.001 houses, not pro-ratea. Reeulations) .. ." 10.00 Tin Shops or Metal WorKer or Roofers.. employing one 25.00 1 more helpers " 10.00 Tires (See Rubber Tires). Tire Vulcanizers (See v ui-a I izers). 50.00 1 Tobacco (See Cigars). , I Toilet or Towel Supply P11 re or 4 A tr fa 1H; 25; MM IOC ! If .5! ltMl. m 25. 55.51 2.VD" sum 100.03 150.W 5.5) 100 w 501' 150 5 50.01) 4 ' 15.55 25 25 C 50 1"1 ?0? 25.0 20 50 ii'5 15 0 50 ' l ft
The Charlotte Observer (Charlotte, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
June 16, 1921, edition 1
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