F~ AN OBDINANCE
Special License Taxes
Ol The
City of Kings Mountain
I Effective July h 1953
? Be It Ordained By the Board of Commissioners Of The
1 City of Kings Mountain
SECTION 1
Definitions: Whenever In this ordinance, the words hereinafter
. defined or construed in this section are used, they shall, unless the
context requires otherwise, be deemed to have the following mean
ing: '
(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, by the provision of this ordin
ance, to a license tax.
(C) Engaged in the Business. Engaged in the business as owner
or operator,.
ID) Fiscal Year. The Period beginlng with the 1st. day of July
and ending with the 30th. (Jay. of June next following.
<E) Person. Any person, firm, partnership.
(F) Quarter. Any 3 consecutive months.
SECTION 2
License tax upon certain trade and business operations. In addi
* tion to the tax on property and*t>olls, -as otherwise provided for, aftd
? under the power and authority conferred in the law's of North Caro
lina there shall toe levied ami collected annually, or oftener, where
provided for, a privilege license tax on trade, professions, agencies,
'business operations, exhibitions, circuses and all subjects authorized
jg 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 herein contained shall be 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, or from
increasing or decreasing the amount of any special tax or from pro
hibiting or regulating the business or acts licensed, and all licenses
J are granted subject to the provisions of existing ordinances for those
thereafter enacted. '
SECTION 3
?a Unlawful to conduct business without a license. It shall be un
l*>vful for any person or his agent or servant to engage in or carry
, v/;i a business in the City of Kings Mountain for whicn there is re
a< quired a license, without having paid the license tax and obtained
>r the license. For the purpose of this section the opening of a place of
& business, or offering to sell, followed by a single sale or the doing
of any act Or thing in furtherance of the business shall be construed
to be engaging in or carrying on such business: and each day that
r. such person, firm or corporation shall engage in or carry on 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
' 1 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 11'
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..
p ? SECTION 5
License required for every separate business. The payment of any
particular tax imposed by this ordinance shall not relieve the per
1< son by paying the same from the payment of any other tax imposed
e 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
J' subsections of this ordinance applicable to any business shall be
e culmulatjve except where otherwise specifically provided.
' SECTION 6
n License required for every place of business. A license issued for
iV the privilege of conducting a business is only valid for the business
conducted at the place and by the licensee named therein. Every
Q person doing business in more than one fao.ory, mill, warehouse,
l( store, stall or stand or other pla<;e 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
I open into each other, and are operated as a unit, shall pay the pre
r scribed license fee for each such place of business. If the business is
;i 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
p nal license is obtained from the Board of Commissioners.
SECTION 7
Form and Contents of License;' City tax collector to keep copy.
Every license issued shall show on t'.e face thereof the name of the
licensee, the nature of the business, the location thereof (if it is to
be operated at a fixed placet, the time for which issued, and the
amount of license tax and penalty if any paid. Any license required
t by the city shall show such approval on its face, and it shall be the
1} duty of the City tax collector before issuing any such license to see
{ that the required approval is properly endorsed on the license. The
i tax collector shall keep an exact copy of every license Issued, such
^ copy to show such approval as may appear on the original.
II SECTION 8
c License must be displayed at place of business licensed; Excep
tion. Every license must be kept prominently displayed at the place
1 of business of the licensee 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 any time by the proper municipal official.
SECTION 9
No abatement of license tax. No license tax shall be, abated nor
v 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.
SECTION 10
} Board of Commissioners may revoke license. Any license issued
f by the tax collector may be revoked by the Hoard of Commissioners
L upon the finding by the Hoard that the licensee has willfully or per
sistently violated any ordinance of the City or any laws of the State,
or that such licensee is conducting his business in a fraudulent man
ner or is abusing his license. . ?
SECTION 11 .
. That every owner of a dog in the City of Kings Mountain shall
' apply to the tax collector for license to keep such dog in the City of
l Kings Mountain provided that the collector before issuing any li
cense to any person to keep a dog within the City of Kings Moun
i tain shall require such persons to present sufficient proof that the
j said dog has been inoculated for rabies in compliance with the pub
' iic laws of North ? Carolina and upon presentation of such proof of
? inoculation and upon payment of the license fee hereinafter pro
vided. shall be furnished with a metallic tag and said tag shall be.
attached to the dog s collar or harness at all times. That upon satis
factory proof that such metnl tag has been lost or destroyed the tax
collector shall furnish a duplicate upon the payment of a fee of $0.50.
' SECTION 12
That the ii.vr.se tax imposed by ihis ordinance except as other
wise sjtf'i itii j.'a provided, shall not apply when the entire proceeds
I are f>>r any orgaiii/ed religious fraternal. charitable or civic organ
ization.
I ? ?
O * . V. 4 J J
Penalty. .iw person, firm or corporation, shall continue the
| expiration <: a license previously issued, 'without obtaining a new
business, e.nspfoy.mem or profession, or to do the act, after the
'license fie ... i o"e guilty of a misdemeanor, and upon'coh
viction . i-o lined and nr imprisoned in the discretion of the
cour*. out the fine shall n<>t iv less than twenty per cent <20', t of
the tax in addition to the tax and the costs: and, if such failure to
apply fyr and -i new rieense be continued such person, firm
or eorpoiauon shad pay additional ta\ of five percentum >3' < ? of
the air. >ani of ; ie municipal ;i? ? ? m\ which was due and payable
on the first day of July of the current y car, in addition to the ?ftuni
cipai li<vn>o i i\ imposed by this <>r iwi.uice for each and every "3o
days that .i municipal luer.se : i.\ remains unpaid from the date
that' the s-i: .e w due and payable, and such add it I' nal tax shall
be assessed by 'the tax collector ..mi paid with the municipal license
tax, anil shall be. <>rae a part of the municipal. license tax. The pen
alties for -delayed payment h?remafu-t provided shall not impair
the obligation to pi".uie a .voise ai chance or modify any of the
pains and penalties for failure to do so.
ibt If any person 'firm "r c-opora: ion #half eornntence lo exercise,
any privilege < i' tu prf?rc*?te any business trade, employment, or
profession >r to d-> any iict requiring n municipal license under this
ordinance without suvh municipal license, he c>r it shall be guilty
of a misdemeanor and shah be fined and or imprisoned in the dis
cretion of the court; ana if such failure, neglect, or refusal to apply
tor and obtain such municipal license be continued, such person,
firm or corporation shall pay an additional tax of five per centum
(5%) of the amount of such municipal license tax which was due
and payable at the commencement of the business, trade, employ
ment or profession or doing the act, in addition to the municipal li
. cense tax, imposed by this ordinance, for each and every thirty <30>
. days that such municipal license tax remains unpaid from the date
that same was due and payable, and such additional tax .'hall be
assessed by the tax collector and paid with the municipal license
| tax shall become a part of the municipal license tax.. '
SECTION It
Schedule of License Taxes: On the following trades, professions,
agencies, business operations, and other subjects herein set out, the
following taxes shall be levied and collected:
ABATTOIRS? '
Every person engaged in the business of operating ,
an aobattoir ..? v. .-. ..... ... .......... $50.00
ADDING MACHINES (See Office Supplies) ? ?
ADVERTISING ?
( I ) Every person engaged in the business of out
door advertising by placing, or erecting or main
taining sign boards or any other mitdoor adver
tising, (Sec. 151) per annum $15.00 i
(Not applicable to theatres taxed. 'by Sec. 105 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 ior 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 specifically tax
ed per annum $10.00
AGENTS AND AGENCIES ?
< li COLLECTING AND CLAIM AGENCIES; Every
person operating for profit a collection agency for
the purpose of -collecting accounts, notes, or other
indebtedness from one person in favor of another
? Not applicable to licensed attorneys). (Se>c. 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 525.00
? 3) EMPLOYMENT AGENTS: Employment Agen-.
ties: Every person operating a business of secure
ing employment for another person for a fee or
commission. (Sec. 154) Per annum .............. $300.00
(Not applicable to Federal or State Agencies)
( U LIGHTENING KOI) AGENTS Every person sell
ing or distributing lightening rods (Sec. 125) per
annum . . .? '....... $20.00
AMBULANCES ? * Every person operating an ambulance
or ambulances ? per annum per vehicle $10.00
< Except Undertakers)
AMUSEMENTS (See also CIRCUSES, MOVING PICTURES,
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
as one week? per week ... : $25.00
<b) If consists of less than 10 performers, charges
less than 50c, and exhibits same place for as much
as one week?per week $10.00
ANTIQUES- FURNITURE AND OTHER ITEMS.
Every person dealing in antique furniture and
other items? per annum ; $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) AH other auctioneers (except tobacco) per day $25.00
AUTOMATIC SPRINKLERS (See ELEVATORS)
AUTOMOBILE BODY REPAIR SHOP $10.00
AUTOMOBILE, MOTORCYCLE DEALERS, SERVICE STA
TIONS AND GARAGES ?
(1) AUTOMOTIVE SERVICE STATIONS. 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 .' ' $ 5.00
(2) MOTORCYCLE DEALERS: Every person en
gaged in the business of selling, buying or distri
buting motorcycles or motorcycle accessories. (Sec.
153.1) per annum $10.00
( A motorcycle dealer may also handle bicycles and
bicycle supplies without additional tax).
? 3 1 AUTOMOTIVE EQUIPMENT AND SUPPLY AT
Wholesale: Every person or firm engaged in the
business of buying, selling or distributing automo
tive accessories, Including auto radios, batteries,
parts, tires and other automotive supplies, Oils and
Greases, at wholesale (Sec. 153) per annum ...... $25.00
(If wholesale tax levied, no additional tax may
be imposed for operating service station.)
(4) MOTOR VEHICLE DEALERS: Every person or
firm engaged in buying, selling, distributing, ser
vicing or storing motor vehicles, trailers, and other
automotive accessories or supplies (Sec. 153) per
annum . . $27.50
Persons dealing in USED MOTOR VEHICLES ex
clusively are liable for 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
AUTOMOnVE SUPPLY & ACCESSORY STORE? per an
num *.
AWNING OR TENT MAKERS ? Every person operating any
business of making, selling or installing awnings
or erecting tents ? per annum $10.00
BAKERY PRODUCTS ?
Every person selling or delivering bakery products:
' Per Vehicle or Location: per annum $10.00
BALLOONS, NOVELTIES, SOUVENIRS, CURIOS, AND
FLAGS ? Every person offering for sale balloons,
novelties, souvenirs, curios and flags ? per day. ... $ 5.00
Per week $20.00 !
BANK AND TRUST COMPANIES. INCLUDING MORRIS
PLAN & INDUSTRIAL BANKS ? Every person en
gaged in the business of operating a general bank- ,
ing or trust business ' $50.00 j
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 day $25.00
Per week . . : $100.00
Each succeeding week $50.00
(Not applicable to sales conducted by order of court
or to persons whr> 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 increase or add to the stock of
ware and merchandise on hand.)
BARBERSHOPS AND BEAtTTY SHOPS (Sec..l40> ?
<lv BARBER SHOP: Every person" engaged in the
business of operating a barber shop, for each bar
ber chair, whether used or not ? per annum $ 2.50
(2> BEAUTY SHOP: Every, barber, manicurist.
cosmetologist or operator? Per annum '. . . $ 2.50
REER?Prohibited
BEER WHOLESALE Prohibited.
BICYCLES 'SEE AUTOMOBILE & MOTORCYCLE DEAL
ERS ?< Sec. 117*
Every person engaged in buying, selling bicycles
find- or bicycle supplies and accessories ? per
annum $ 5.00 |
BICYCLES FOR HIRE
Every person renting or leasing bicyclesr per an
nUm $ 5.00 |
BILLIARD AND POOL TABLES (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 bv slot ,
or not. shall pay per table per annum $25.00 |
? This section not applicable to fraternal organi7a
tions having a national charter or to American
Legion. Y. M. C. A. and Y. W. C. A.)
BLACKSMITH SHOPS
Every person who operates a blacksmith or hors'e
shoe "shop ? per annum ; 5 5.001
BOARDING HOUSES (see also TOURIST HOMES-HO
TELS) ?
Every person serving for pay within a residence
at least one meal a day for as many as ten people
?shall be classified as "a boarding house operator .
and shall pav a license tax per annum $ 5.00 |
BOND OR SECURITIES DEALERS - -
Every person engaged in selling stocks or bonds as
a dealer ? P*r annum $25.00 j
BONDSMEN (Sec. 109^)
Every person engaged in the business of writing or
executing, for a consideration, appearance, com
pliance or ball bonds or any other undertaking re
ouired in connection with "criminal proceedings ? ,
II* Per annum $20.00 i
? Not applicable to agents of Insurance or bonding
companies who are licensed by Commission of In
? surance), ' ?
BOOK STORES - ? % . ,
Everv person operating a book store?Per annum $10.00 1
BOTTLERS (Sec. 134) ?
(1) SOFT DRINKS: Every person engaged in the
business of manufacturing or bottling soft drinks
$25.00
' shall pay an annual 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
18 spouts and less than 24 $ 62.50
12 spouts and less than 1? $ 21.88
(b) H'gh pressure filler having manufacturer's
rating 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 j
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 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 bottled soft
drinks bottled outside tne state per annum: Per
Vehicle ........ $25.00
BOWLING ALLEYS (Sec. 129 &) ?
Every person engaged in operating a bowling al
ley: Per alley per annum $10.00
(This section not applicable to fraternal organi
zations having national charter. American Legion,
YMCA YWCAl
BOXING (SEE WRESTLING) ?
BRICK DEALERS AND MANUFACTURERS ?
Every person engaged in dealing in or manufac- ?
turing brick? Per annum $25.00
BROKERS AND COMMISSION MERCHANTS (Sec. 1331?
Every person engaged in buying and selling com
modities either for actual, spot or instant delivery, ?
not otherwise taxed herein? Per annum $?>.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 $25.00
CABINET AND CARPENTER SHOPS ?
Every person engaged in operating a cabinet and
?or carpenter shop ? Per annum $10.00
CAFES, RESTAURANTS, CAFETERIAS, LUNCH STANDS
(Sec. 127)
Every person engaged in the business of operat
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 bences 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 or selling
carriages, buggies and wagons ? Per annum $15.00
CARTRIDGES (See metallic CARTRIDGES) ?
CEMENT BLOCK AND PIPE MANUFACTURER $25.00
CHAIN STORES1 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)
I Every person engaged in retailing or jobbing ci
gars, cigarettes and tobaccos ? Per annum (See
Merchandising Machines) . $ 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
tions PROHIBITED
CLAIRVOYANTS. FORTUNE TELLERS $500.00
CLEANERS (SEE DRY CLEANERS) ?
CLOTHING STORES ? Every person engaged in the busi
ness of operating a colthing 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
or coke ? Wholesalers $75.00
Retailing selling coal and coke at retail $25.00
Peddlers, 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
tax.
(Wholesale dealers may also sell less than carload
lots and not be subject to retail tax.)
COLD STORAGE PLANTS OR FREEZER LOCKERS ?
Every person operating a cold storage plant where
in anything is stored for compensation. Per annum $25.00
COMMISSION MERCHANTS (Sec. 133) ?
Every person engaged in buyihg and selling any
cotton, grain or other commodities on commission,
either actual, spot or instant delivery. Per annum $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 $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 1
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 operating a creamery within the cor
porate limits or operating outside the corporate
limits but making deliveries within the corporate
limits ? ? ' " V : ? ?
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 other than a chain store ? Per
annum $50.00
DETECTIVES (See Agents) ? ' - ' _ ? I
DIRECTORIES ?
Every person compiling and Selling directories ? .
? per annum ^ .1 $25.00
DOG TAGS Each animal .? ? 1.00 ;
DOG AND PONY SHOWS (SEE CIRCUSES ? ?
DRY CLEANERS. PRESSING CLUBS AND HAT BLOCK
ERS (Sec. 139 1 ?
Every person operating a dry cleaning plant, pres
sing club or hat blockers within the corporate limits,
and solicitors for plants located outside corporate
limits.
Per annum <...., . 12.50
DRUG STORES Per annum ."!... $15.00
ELECTRICAL APPLIANCES AND SUPPLIES $15.00
ELECTRICIANS (SEE PLUMBERS) ?
ELEVATORS AND AUTOMATIC SPRINKLER SYSTEMS,
SELLING AND INSTALLING (Sec. 122*) ?
Every berson engaged in the business of servic.ng
and selling and installing elevators (Only where i
? pr?7?cipal onulCh office is located $100.00
EMBALMERS tSee UNDERTAKERS) ? 1
EMPLOYMENT AGENCIES (See AGENCIESL) ?
ENGRAVERS AND LITHOGRAPHERS ?
Ever/' 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 (Sec. 205)?
Every express company doing business in the cor
porate limits: Per annum i.;..s ......... $30.00
FEED AND SEED RETAIL
FEED AND FLOUR MILL,
.00'
.00
? ami &KSI
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 retail sale
of oysters and fish ? Per annum ... . . $ 5.00,
FLORIST ?
Every person selling or growing flowers, bulbs,
? plants and shrubs for commercial purpose. Per an
num ; $15.00
FORTUNE TELLERS AND CLAIRVOYANTS AND SIMP
LAR TRADES (Sec. 124) (See Clairvoyants) ?
Every fortune teller, clairvoyant or person follow
ing similar trades. Per annum ; . $500.00
FOUNDRY AND MACHINE SHOP ?
?Every person operating a foundry or machine
Shop S15.00
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) $25,00
GAMES (SEE MERRY-GO-JIOUND) ?
GARAGES (SEE AUTOMOBILES) ?
GASOLINE ENGINES ?
$10.00
I . Every dealer or .manufacturer's agent for gasoline
engines. Per annum . . $25.00
I GENERAL MERCHANDISE $50.00
GROCERY STORES (Except Chain) Per annum *15.00
GUNS AND LOCKSMITHS $10.00
HARDWARE STORE ?
Every person engaged in the business of operating
a hardware store. Per annum . $25.00
1 HARNESS SHOP ?
Every person engaged in the business of operating
a harness shop. Per annum _
HARVESTING AND AGRICULTURE MACHINERY ?
Every person engaged in the business of selling.
trading or dealing in 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 . ... $25jOO
HORSE AND MULE DEALERS .Sec. 115) ?
Every person engaged in buying, selling, or trad
ing horses and mules. Per annum
HOTELS (Sec. 126) (See also Tourist Homes and Camps,
Boarding Houses) ?
Every person engaged in the business of operating
3 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 . . .
$12.50
$2 and less than
S
i
.30
.45
.90
, per room per annum
$3 and less than $4 per room, per annum $
$4.50 and less than $6, per room pet- annum .... $ 2.10
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 !n 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 ?
v Per vehicle (except manufacturer) $ 5.00
2. Every person engaged in the business of manu
facturing ice. Per annum $25.00
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 good, 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 merehant offering for "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 6f stock by fire or other
' ' catastrophe.
TW?s>ro*ti8ions 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 ar
ticles assembled. ' " ;?* "T
JEWELRY STORES AND WATCH AND JEWELRY RE
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) ?
$25.00
$25.00
$15.00
$12.50
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
This tax Is applicable to persons dealing solely in
waste paper, nor to persons, who maintain on
regular place of business, but sell only to licensed
dealers or manufacturers using scrap engaged in
shipment in interstate commerce; nor to salvage
committees where personal profit does not accrue.
(See also Rags, Hides, and Waste Paper.)
KNITTING MILLS (SEE MANUFACTURER) ?
KNIVES (Sec. 145) ? '
Every person dngaged in the business of selling
or offering for sale bowie knives, dirks, daggers,
sling shots, loaded canes, iron or metallic knuck
les of like kind, per annum ; . . . $200.00
LAUNDRIES ?
(a) Steam, Electricity or other Motive Power:
(a) Steam, Electricity or other Motive Power ......
(b) Hand Laundries and Launderets: Every person
engaged in the business of operating a hand laun
dry (except Washerwoman), and establishments
offering use of individual washing machines, per
annum
(cj 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 towels are sup
plied by business located outside municipality, (Sec.
150) Per annum .....
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
es or other security or evidence of debt for repay
ment in installment payments or otherwise and
maintaining In connection with same, any office or
estahiishen place for conduct of business or adver
tising or soliciting such business in any manner?
Per annum . . .
(Not applicable to banks, building and loan as
sociations, credit unions hor 'installment paper
dealers, not to loans onf-eal estate or pawnbrokers.)
LUMBER DEALERS & BUILDING MATERIAL DEALER
LUNCH COUNTER AND STANDS (SEE CAFES) ?
LOUD SPEAKERS PROHIBITED^
MACHINE SHOPS (SEE FOUNDRIES) ?
MACHINERY ?
Every person engaged in the business of dealing
in .machinery not otherwise taxed hereunder. Per
amttim <
MAGAZINE (NEWSDEALERS) ?
MANUFACTURERS ?
(1) General
Every person engaged in the business of manufac
turing which business is not specifically taxed
herein, shall pay a license tax? Per annum . . . . . .
(2) Textile
Up to 5,000 Spindles _
5,001 to 10.000 Spindles ft 50.00
10,001 to 15,000 Spindles .......... 175.00
? All over 15,000 Spindles .. .. $100.00
Up tolOLooms $ 25 00
11 to 25 Looms
26 to 50 Looms
51 to 100 Looms
All over 100 Loom : ,
? No manufacturer with any unlimited number of
ContinurH On Page Five
$100.00
$50.00
$25.00
$50.00
$ 25.00 ?
50.00
75.00
IOOjOO
100.00