Newspapers / The Kings Mountain Herald … / July 1, 1954, edition 1 / Page 10
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An Ordinance, Special License Taxes Of The City of Kings Mountain, Effective July 1, 1954 Be It Ordained By The Board of Commissioner* Of The ' City of Kings Mountgin SECTION I 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 _ "if A)' Agent. The person having the agency for the manufacturer, producer or distributor. (B) Business. Any business, trade, occupation, profession, avoca tion or calling of any kind, subject toy the provision of this ordi nance, to a license tax. (C) Engaged In the Business. Engaged in the business as owner or operator. (D) Fiscal Tear. The Period beginning with the 1st day of July and ending with the 30th day of June next following. (E) Person. Any person, firm, partnership, " (F) Quarter. Any three consecutive months. SECTION 2 license Tax upon certain trade and business operations. In addi tion to the tax On property and polls, as otherwise provided for, and under the power and authority conferred in the laws of North Caro lina there shall .be levied and collected annually, or oftener, where provided for, a privilege license tax on trade, professions, agencies, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule. All licenses shall be a persona] privilege and shall hot be transferable. ? Nothing heroin 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 decreeing the amount of any special tax or from pro hibiting or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinances for those thereafter enacted. > Section 3 Unlawful to conduct business without a license. It shall be un lawful for any person or his agent or servant to engage in or carry on a business in the City of Kings Mountain for which there is re quired a license, without having paid the license tax and obtained the license. For the purpose of this section the opening of a place of business, 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 such person, firm or corporation shall engage r- '?rrv on rv -J,. business as aforesaid shall be construed to be a separate offense. SECTION 4 License taxes shall be for twelve months. All taxes provided for and fixed in the following sections and schedule shall be /or twelve months, unless otherwise specified, and shall so remain for each year to come until changed by the Board of Commissioners ?U li censes provided for shall date from the 1st day of July each and every 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 whfere otherwise specifically provided for. ' [:? ' ? SECTION 5 License required for every separate business. The payment of any particular tax tmposed by this ordinance shall not relieve the per son by paying the same from the payment of any other tax imposed by this ordinance for aby other business he may carry on unless so Srovided by the Slectlon Imposing such tax; it being the Intent of tls ordinance that license taxes prescribed by various sections or > subsections of this ordinance applicable to any business shall be i culmulative except where otherwise specifically provided, SECTION 6 License required for every place of business. A license issued for the privilege of conducting a business is only valid for the business I ? conducted at the place and by the licensee named therein. Every person doing business In more than one factory, mill, warehouse, store, stall or stand or other place of business, shall secure a sepa rate license for each place of business, unless such places ot busi ness are contiguous to each other, communicate directly with and opten Into each other, and are operated as a unit, shall pay the pre scribed license fee for each such place of business. If the business is moved or If the licensee sells to another, then a new llcenste is nec essary, unless a special permit to continue business under the origi nal license is obtained from the Board of Commissioners. SECTION 7 Form and Contents o! License; City tax collector to k**p copy. Every license Issued shall show on the face thereof the name of the licensee, the nature of the business, thfe location thereof (If It Is to be operated at a fixed place), the time for whiph Issued, and the amount of license tax and penalty if any paid. Any license required by the city shall show such approval on its face, and it shall be the duty of the City tax collector before issuing any such license to see that the required approval is properly endorsed on the license. The tax collector shall keep an exact copy of every license Issued, such copy to show such approval as may appear on the original. SECTION 8 License must be displayed at place of business licensed; Excep tion. Every license must be kept prominently displayed at the place 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 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 licehse was issued. . SECTION 10 Board of Commissioners may revoke license. Any license issued by the tax collector may be revoked by the Board of Commissioners upon the finding by the Board that the liqpnsee 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 Kings Mountain provided that the collector before issuing any li cense to any person to keep a dog within the City of Kings Moun tain shall require such persons to present sufficient proof that the said dog lias been inoculated for rabies in compliance with the pub lic 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 b^ attached to the dog's collar or harness at all times. That upon satis factory proof that such metal 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 license tax Imposed by this ordinance except as other wise specifically provided, shall not apply when the entire proceeds are for any organized religious fraternal, charitable or civic organi zation. " . SECTION 13 ? Penalty. (a> If any person, firm or corporation, shall continue the expiration of a license previously issued, without obtaining a new business, trade employment or profession, or to do the act, after the j license, he or it shall be guilty of a misdemeanor, and upon con viction shall be fined and or imprisoned in the discretion of the I court, but the fine shall not be less than twenty per cent (20%) of the tax in addition to the tax and the costs; and if such failure to apply for and obtain a new license be continued such person, firm or corporation shall pay additional tax of five percentum (5%) of the amount of the municipal license tax which was due and payable on the first day of July of the current year, in addition to the muni cipal license tax imposed by this ordinance for each and every' 30 days that such municipal license tax remains unpaid from the date that the same was due and payable, and such additional tax shall be assessed by the tax collector and paid with the municipal license tax, and shall become a part of the municipal license tax. The pen alties for delaved payment hereinafter provided shall not impair the obligation to procure a license In advance or modify any of the pains and penalties for failure to do so. (b) If any person, firm, or corporation shall commence to exercise any privilege or to promote any business, trade, employment, or profession or to do any act requiring ^ municipal license under this ordinance without such municipal license, he or it shall be guilty of a misdemeanor and shall be fined and?or Imprisoned in the dis cretion of the court; and if such failure, neglect, or refusal to apply for and obtain such municipal license be continued, such person, firm or corporation shall pay an additional tax of five precentum 45%) 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 shall be assessed by the tax collector and paid with the municipal license tax shall become a part of the municipal license tax. ?; \ SECTION 14 Schedule of License Taxes: On the following trades, professions, agencies, business operations, and other sQbjects herein set out the following taxes shall be levied and collected: ABATTOIRS ? Every person engaged in this business of operating an abattoir $50.00 ADDING MACHINES (See Office Supplies) ? ADVERTISING? v. . (1) Every person engage m the business of out door advertising by placing, or erecting or main taining sign boards Or any other* outdoor adver tising, (Sec. 151) per annum $Mk00 (Not applicable to theatres taxed by Sec. 105 where > permission of owners has been secured) . (i) SOUND TRUCKS or use of vehicle with loud ? speaker. Prohibited. (3) DISTRIBUTING HANDBILLS or printed mat * ter for commercial purposes .per day per annum (4) PLACARDS ? Placing placards In busses ? per annum . . (5) DISTRIBUTING SAMPLES, FAVORS. OR NOVBCTLES .per day (6) ADVERTISING not otherwise specifically tax ed per annum *10.00 AGEKTS AND AGENCIES ? (1) 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 attorney). (Sec. 113) per annum $50.00 (2) DETECTIVE AGENCIES AND DETECTIVES: Every person operating a private detective agency and every individual acting as a private detective even though a salaried employee ? per an num . . . $25.00 (3) EMPLOYMENT AGENTS: Employment Agbn-. s^ cles: Every person operating a business of secur ?' tag employment for another person for a fee or commission. (Sec. 154) Per annuitj $300.00 (Not applicable to Federal or State Agencies) (4) LIGHTENING ROD AGENTS: Every person selling 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 PICrURES, VAUDEVILLES) (1) Parks, open to the public as a place of amuse ment per annum ... . .......... (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) (a) II admission is not more than 50c, including reserved seat, and exhibition is same place as much as one week ? per week . . . ; ? (b) If consists of less than 10 performers, charges !?ss than 50c, and exhibits same place .for as much as me week ? per week ANTIQUES- FURNITURE AND OTHER ITEMS -r Every person dealing In antique furniture and other items ? per annum . ATHLETIC CONTEST? per annum AUCTION ? SALES ? (1> Every person engaged in the business of sell ing real estate by auction, except sales conducted under court order (Sec. lllr Per sale Maximum per annum 12) All other auctioneers (except tobacco) per day AUTOM VTIC SPRINKLERS (See ELEVATORS) - AUTOMOBILE BODY REPAIR SHOP AUTOMOBILE, MOTORCYCLE DEALERS, SERVICE STA TIONS AND GARAGES ? (1) AUTOMOTIVE SERVICE STATIONS. Every Krson engaged in the business of servicing, stor g. etc., or in selling tires, batteries, accessories, fuels and lubricants, and auto radios (Sec. 153) ? per annum (2) MOTORCYCLE DEALERS: Every person en gaged in the business of selling, buying or distri uting motorcycles or motorcycle accessories. (Sec. 153.1) per annum (A motorcycle dealer may also handle bicycles and bicycle supplies without additional tax). (3) 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 ...... (If wholesale tax lelved, 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 ...... Persons dealing in USED MOTOR VEHICLES ex clusively are liable fcr tax set out above. If the business is of a seasonal, temporary, transient, or itinerant nature, the tax shall be for each location $50.00 $25.00 $25.00 $10.00 $10.00 $ 2.50 $12.50 $25.00 $25.00 $10.U0 $ 5.00 $104)0 $25.00 ?per annum AUTOMOTIVE SUPPLY & ACCESSORY num STORE per an AWNING OR TENT MAKERS ? Every person operating any business of making, selling or installing awnings or erecting tents ? per annum ...... BAKERY PRODUCTS ? Every person selling or delivering bakery products: Per vehicle or Location: per annum BALLOONS, NOVELTIES, SOUVENIRS, CURIOS, AND FLAGS ? Every person offering for sale balloons, novelties, souvenirs, curios and flags ? per day Per week 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 , . 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 ?... Per week ... Each succeeding week /. (Not applicable to sales eonducted'by order of court or to persons who have paid license tax levied by this schedule upon the name 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 handl) ? ? ? BARBERSHOPS AND BEAUTY SHOPS (Sec. 140) ? (1) 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) BEAUTY SHOP: Every barber, manicurist, cosmetologist or operator? Per annum BEER ? Prohibited. BEER WHOLESALE? Prohibited. BVYCLES (SEE AUTOMOBILE A MOTORCYCLE DEAL ERS) (Sec. 117) > Every person engaged in buying, selling bicycles and? or bicycle supplies and accessories ? per annum - BICYCLES FOR HIRE ? Every person renting or leasing bicycles ? per an num \ BILLIARD AND POOL TABLES (Sec. 129)? Every person who shall rent, maintain, or own a building wherein there is a table at which bil: lards or pool Is played, whether o|>erated by slot or not. shall pay per table per anitv-n ?. (This section not applicable to fraternal organisa tions having a national charter or to American Legion, Y. M. C. A. and Y. W. C. A.) bi acksmTth shops ? Every person who operates a blacksmith or horse shop ? per annum HOUSES (seo also TOURIST HOMES-HO Every person serving for pay within a residence st on#*meil A aay for as many as tan people be^ classified aa 4 boarding house operator - >an pay a license tax? per annum BOND OR,3BC"Jr1TIES DEALERS ? ? fMisssI engaged in selling stocks or bonds aa adeUa*? Per annum BONDSMBfTStc. 108*) - $27.50 $300.00 $25.00 $10.00 $10.00 5.00 00 $ 5.' $20.i $50.00 $25.00 $100.00 $50.00 $ 2.50 $ 2.50 $ 5.00 $ 5.00 $25.00 m < - , ?<" tj ?|4$ $23.00 Every person engaged in the business of writing or , executing, for a consideration, appears nee, com pliance or ball bonds or any other undertaking in quired In connection with criminal ,>roceedings ??* Per annum (NM appllcab'i ?o agents of Insurance or bonding companies who are licensed by Commission of In surance). ? ;?? / BOOK STORES ? , . Every person operating a book store ? Bsf annum BOTTLERS ?ec. 134) ? ? (1) SOFT DRINKS: Every person engaged In the business of manufacturing or bottling soft drinks dhall pay an annual license tax as follows: <$S> Low pressure filler with: . ? - * < 31 spouts or greater Jfl spouts and te?s thah 51 . 36 spout* and less than 41 ? *32 spouts and tess than 36 I, spouts and lees 555 >2 - 'if. 18 spouts and lesa than 34 >. '> ? 13 spouts and lees than 18 (b) High pressure filler having kfiayiifiiAM .we i rating capacity in bottle per minute o 1:-' 60 or more . y ...a. ............ . $150.00 Over 50 and less than 60 $125.00 Over 40 and less than 50 . .. . . $ 87.50 Over 24 and less than 40 . .v..'. ? 13.12 Less than 24 and all loot power machines .... w. $ 8.75 Any machine not specifically mentioned shall bear the same tax as the machine nearest rated capa city. (2) DISTRIBUTORS AND JOBEERS OF SOFT DRINKS: ' _ Every person distributing or Jobbing-bottled solt drinks per annum $ 8.73 (3) DISTRIBUTION BY MOTOR VEHICLE: Every person distributing or Jobbing bottled soft drinks bottled outside the state per annum: Per Vehicle $25.00 BOWLING ALLEYS (Sec. 129 '.4 ) ? 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-YWCA) 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. 133) ? Every person engaged in buying and selling com modities either for actual, spot or Instant delivery, . not otherwise taxed herein? Per annum . 125.00 BROOM AND BRUSH MANUFACTURERS ? Every person or persons engaged In thp 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 ? Evfcry 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 utorte or lunch stand, or other place where* prepared food is sold ? Per annum ? > Places with cheirs, stools, or benches for less than 10 person 8 S 5.00 For each additional chair, stool, or bench $ 050 CARNIVAL COMPANIES (Sec. 107) (Sete 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 . ...? . , $500 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 STORES (Sec. 162) ? Every person engaged in the business operating under the same general management 2 or more stores where merchandise is offered for sale at re tail shall be deemed a' branch or chain store oper ator and shall pay a license tax for each such store; For each store, per annum $50.00 CIGAR, CIGARETTE A TOBACCO RETAILERS & JOB BERS (Sec. 149) 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. 108) ? Every person Engaged in the business of exhibi ting performances, such as circus, menageries, Wild West Shows or other similar exhibitions PROHIBITED CLAIRVOYANTS. FORTUNE TELLERS $500.00 CLEANERS (SEE DRY CLEANERS) ? ' CLOTHING STORES - ? Every person engaged in the busi ness of operating a clothing store $35.00 COAL AND COKE DEAIJKRS (Sec. 112) ? V. Every person, either as agent or principal, engaged in the business of selling and? or delivering coal , or coke ? Wholesalers S75.Gw 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 bte dis tributed without profit are liable for the wholesale tjMik. -t (Wholesale dealers may also sell less than carload lots and not be subject to retail tax.) ICOLP STORAGE PLANTS OR FREEZER LOCKERS? Every person operating a cold storage plant whfere ' In anything Is stored for compensation. Per annum $25.00 COMMISSION MERCHANTS (Sec. 133) ? Every person engaged In buying and selling any cotton, grain or other commodities on commission, either actual, spot or Instant delivery. Per annum $50.p0 CONFECTIONERY AND FRUIT STANDS ? Evfery 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, rnwer or water system, grading or other Improve- , mtent or structure. Per annum $10.00 COTTON BUYERS (SEE COMMISSION MERCHANTS) ? COTTON COMPRESSES (Sec. 128) ? Every person engaged in business ft compressing , cotton Per annum $300.00 COTTON GINS ? Every person engaged In the business of operating , ? a cotton gin. Per annum v. .. . $25.00 I COTTON MILLS ? (See Manufacturers) ? COTTON WAREHOUSES ? Every person engaged In the business of ope rat- , lng a cotton warehouse i .. . ? $50.00 COTTON PLATFORM ? Every person engaged in the business of operat ing a cotton platform $25.00 COTTON WASTE ? Per annum $25.00 | CREAMERIES OR DAIRIES ? Every person operating a creamery within the cor porate limits or operating outside the corporate limits but making deliveries within the corporate limits? '* I Per annum - Per truck >? ; $10.00 DANCES ? Dance HaH 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 $50.00 DETECTIVES (See Agents) ? DIRECTORIES ? ELEVATORS AND AUTOMATIC SPRINKLER SYSTEMS, r v SELLING AND INSTALLINO <8ec. 122*) ? ' psrson engaged In the business of servicing and ?elllng and Installing elevators (Only where principal branch off leg la located ................ KMBAl^MKRS (See UND?RT AKERS) EMPLOYMENT AGENCIES (See AGENCIES) ? ENGRAVERS AND LITHOGRAPHERS ? - Every person engaged In engraving or lithOgra EfTTERTAINMENTS VSec'lOS-i)'-^ ' ' ' ' ' Every person engaged in the business of ottering h"f. or managing any form of entertaimmteHt or amuse ment (not theatres, vaudeville ahowa, traveling ^ . ahoem, or entertainments otherwise taxed) Par EXPRE3SCOMPAWES <$?&$?> ll'" V" Every express company doing business In tkte cor feed a&eTseed RETAiL,!n^?. FEED AND FLOUR MOLL FERTILIZER DEALERS^ ( Excap*. Stortc paying other 11 *10000 $15.00 vr ratiuy oyster* and fish ? Per annum Every person selling or growing flowers, bulbs, plants and shrubs for commercial purpose. Per an num $15.00 FORTUNE TELLERS AND CLAIRVOY ANTJ5 AND SIMI LAR TRADES (Sec. 134) (See Clairvoyants) ? Every fortune teller, clalrvpyant or person follow tnit similar trades, Per annum ...... $500.00 FOUNDRY AND MACHINE SHOP ? Every person operating a foundry or machine Shop $1500 FREEZER LOCKERS (See COLD STCRAGE PLANTS) ? FRESH MEATS ? Sold at Retail $10JQ0 FRUIT STANDS (SEE CONFECTIONERY) ? # FUNERAL DIRECTORS (SEE UNDERTAKERS) ? FURNITURE STORE ( Except Chain stores) $25.00 GAMKS (SEE MERRY -GO-ROUND) _ v"-. . GARAGES (SEE AUTOMOBILES) GASOLINE ENGINES ? Every (Sealer or manufacturer's agent for gasoline engines. Per annum GENERAL MERCHANDISE GROCERY STORKS (Except Chain) Per annum $15.00 GUNS AND LOCKSMITHS $10 ? HARDWARE STORE ? Every person engaged In the business of operating a hardware store. Pei annum HARNESS SHOP ? $25.00 $10.00 Every person engaged In thfe busines^ 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) ? 1 HANDBILLS (SEE ADVERTISING ) ? ' HAT BLOCKERS (SEE DRY CLEANERS) ? HATCHERY?'. Every person engaged in the business of operating - natchery. Per annum ? . $10.00 HEATING CONTRACTOR (SEE PLUMBERS) ? HIDE DEALERS $2540 HORSF AND MULE DEALEPC (Sec. 115) Every person engage*, in buying, selling, or trading iOm. Per, a ? annum horses 'and mules. _ HOTELS (Sec. 126) (See also Tourist Homes and Camps, Boarding Houses) ? :ry pei'son engaged In the business of operating ? ? -ar taxes as follows: ting on the American plan for rates per person per day are: - $1250 Every a hotel" shiiU (a) Hotel# rooms m wl ? I ?? Le?s than $2.00, per room, per annum $ 2JS0 $50.00 ?and less than $3, per room, per annum and less than $4 per room, per annum ... $ M $430 and less than $6, per room, per 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: Evtery person engaged in retail selling and distributing ice cream . (purchased from a manufacturer who has not paid wholesale 1 Per annum (c) Retail from Trucks, per Truck, per annum . ICE DEALERS ? ? 1. Every retail deAler ln ice shall pay tax for each vehicle uaeW in delivering to consumers ? Per ventcli* (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 Peddfers) ? Every itinerant salesman or merchant who shall expose for sale goods, wares, or merchandise, either on the streets or in M building, not being a regular merchant In the municipality ? per annum. ....... $100.00 Any salesman or merchant offering for sale goods, wares, or merchandise; other than farm. products shall be deemed an Itinerant within the meaning ?f 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 ' I person doer not pay taxes herteln levied on the ground of stated intention to become a regular i merchant, he shall post a cash receipt or deposit . ' in the sum of $100.00, which bond shall he forfeited i for the payment of the tax herein levied In case , such person discontinues said business within six months for any reason other than death, disability, insolvency or destruction of stock by fire or other I catastrophe. f The provisions of this Section shall not apply to , persons who sell books, periodicals, printed music. Ice, wood for fuel, fish, beef, mutton, pork, bread, ~ ' ) cakes, pies, dairy products, poultry, eggs, livestock \ or articles produced by the individual offering them > for sale but shall apply to medicines, drugs or ar tides assembled JEWELRY STORES AND WATCH AND JEWELRY RE PAIRING ? junkd: watches and Jewelry . . . J3 (Sec. 168) - * Evtery 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 reg ular place of business, but sell only to licensed dealers or manufacturers using scrap Engaged In shipment In Interstate commerce; nor to salvage committees where ? 1 (See also Rai KNITTING MILLS (L_ KNIVES (Sec. 145) ? Every person engaged in the bustness of selling or offering for tale bowle knives, dirks, daggers, sling shots, loaded canes. Iron or metallic knuck le#' of like kind, per annum . .. .. LAUNDRIES ? not accrue. $10.00 $25X0 $200-00 10,001 to 15.000 All over 15,000 S Up to 10 Looms 11 to 25 Looms 36 to 50 Loom s
The Kings Mountain Herald (Kings Mountain, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
July 1, 1954, edition 1
10
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