Tax For Support of Government, Etc. rations. representative having a place of business or office in this Foreign corpoState, in addition to all other taxes now required of them by law (they) shall be and they are hereby required to pay each year an annual license or occupation tax fixed in accordance with the capital stock of the corporations represented by them, as specified in the preceding Paragraph of this Section (wherein is fixed the license or occupation tax required of corporations chartered under the laws of Georgia), per schedule or scale therein set forth. Provided, that if such foreign or nonresident corporations shall pay to the ComptrollerGeneral of this State the amount of the occupation or license tax prescribed as per said schedule for resident corporations, then such agents of foreign or non-resident corporations shall be relieved from said occupation tax. And to this end said foreign corporations shall register their names, capital stock, and the names of their agents with the Comptroller-General at the beginning of each year, and upon said license or occupation tax being paid, it shall be the duty of the Comptroller-General to furnish said corporation a certificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or duplicate receipts by such agent to the tax collector of his county shall be sufficient evidence of such payment and authorize the agent to be relieved of said tax. The payment of this tax shall not be construed so as to relieve the corporation or agent of any other license or occupation tax whatever. Provided, that this and Paragraph No. 31 of this Section shall not apply to insurance companies or to sewing machine companies which are separately taxed in other Paragraphs of this Act. Provided further, that all returns by corporations, resident or non Manufacturers in tobacco. Tax For Support of Government, Etc. resident, must be made under oath, and when any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporation shall be required to pay an additional fee of one dollar for each duplicate certificate, or receipt, over and above the first two required. Thirty-third. Upon every manufacturer of tobacco, of and dealers and upon every wholesale and retail dealer in tobacco, who redeems, or offers to redeem, any tags or labels sold or distributed or given with tobacco sale, the sum of two hundred dollars for each place of business in this State, where such tags or labels are redeemed. Typewriting machines. Cash regis ters. Adding machines. Weighing scales. Thirty-fourth. Upon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any typewriter, or typewriting machine, twenty-five dollars for each place of business in this State. Thirty-fifth. Upon every manufacturer of, or wholesale dealer in, or agent for the sale of any cash register, one hundred dollars for each place of business in this State. Thirty-sixth. Upon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any adding machine, or calculating machine, the sum of one hundred dollars for each place of business in this State. Thirty-seventh. Upon every manufacturer of, or wholesale dealer or retail dealer in, or agent for the manufacture of any weighing scales, or scales for calculating weights, or prices of commodities weighed, twenty-five dollars for each place of business in this State. Tax For Support of Government, Etc. "Soft drinks," Thirty-eighth. Be it further enacted, That after December 31, 1909, there shall be levied on all persons and etc." companies carrying on in this State the business of manufacturing or selling by wholesale, or distributing from any depot, car, warehouse or agency any carbonated waters or syrups, or other articles to be used in carbonated waters, or intended to be mixed with or blended with carbonated waters, or to be sold as soft drinks (not including imitations of beer, wine, whiskey, or other intoxicating liquors), an occupation tax for the privilege of carrying on said business at the end of each quarter an amount equal to one-fourth of one per cent. on the gross receipts from said business, in this State, for said quarter. Within (3) three days from the end of each quarter of the calendar year each person or company engaged in said kinds of business shall make returns, under oath, to the Comptroller-General of the State showing the amount of said gross receipts with a detailed statement of the parties from whom said receipts are received. In case of a corporation, the returns shall be made on oath by the president, if a resident of this State, and if the president is not such resident, by the officer or person in charge of the business of said corporation in this State. Upon failure of any person required by this Section to make such return within ten days after the expiration of such quarter, he shall be guilty of a misdemeanor, and shall be liable to indictment and be punished as now provided in cases of misdemeanor. Upon the making of such quarterly return, the company or person liable to said tax shall pay the same to the Comptroller-General, and upon failure to pay the same, the Comptroller-General shall issue an execution for said tax against the property of the person Soda fountains. Agents of packing houses. Tax For Support of Government, Etc. or company liable to said tax. If no returns be made, the Comptroller-General shall ascertain the amount of said gross receipts from the best information in his power and assess the tax accordingly, after giving the company or person liable to said tax at least five days notice of the time of assessing said tax and issue his execution accordingly against the person or corporation carrying on said business. Any person, company or agent of the same carrying on any kind of business specified in this Section, after failure to pay the tax herein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor. It is hereby enacted that all said taxes received or collected under this Section shall be paid into the State Treasury. It is also enacted, That any person or company paying the tax herein levied, shall be relieved of any and all occupation tax or license fees to the State under existing law on or for the kind of business specified in this Section. Thirty-ninth. Upon all persons, firms or corporations running or operating soda fountains in this State, the sum of five dollars on each draught arm or similar device used in drawing carbonated water. Fortieth. Upon every individual, agent, or firm of agents of any packing house; and upon any and every individual agent, or firm of agents of any person, firm, or corporation dealing in any packing house products or goods, doing business in this State, the sum of two hundred dollars for each place of business in each county having a city situated therein with a population of thirty thousand (30,000) or more; and one hundred dollars ($100.00) for each place of business in each county hav Tax For Support of Government, Etc. ing a city with a population of less than thirty thousand and not less than fifteen thousand; $50.00 for each place of business in each county with a population of ten thousand and not less than five thousand, and $10.00 for each place of business in a county having a town of less than five thousand population. tors and spe Forty-first. Upon every itinerant doctor, dentist, op- Itinerant doc tician, veterinary surgeon, osteopathist, or specialist of cialists. any kind traveling and doing business in this State, the sum of ten dollars for each county in which they may practice or do business; provided, that the provisions of this Paragraph shall not apply to persons whose fixed place of business is in any county of this State, and who have paid the professional tax required by Paragraph 2 of Section 2 of this Act. Provided, further, that if any such itinerant doctor, dentist, optician, veterinary surgeon, osteopathist, or specialist shall peddle, or sell any drug, medicine, remedy, appliance, spectacles, glasses, or other goods, in connection with the practice of his profession, he or they shall be subject to the tax required of peddlers or traveling venders of patent or proprietary medicines, nostrums, etc., by Paragraph 27th of Section 2 of this Act, to-wit: Fifty dollars in each county where they may sell or offer to sell any such articles. weapons. Forty-second. Upon each and every dealer in pistols, Dealers in or in toy-pistols which shoot cartridges, or who deal in pistol cartridges, or rifle cartridges, or dirks, bowie knives, or metal knucks, twenty-five dollars for each place of business in this State. Forty-third. Upon each and every person, firm or corporation, for himself or as agent for resident or non- etc. Billiard tables, |