General Tax Act. 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 receipt 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 44 of this section shall not apply to insursurance companies, or to sewing-machine companies, which are separately taxed by other provisions of this Act. Provided further, that all returns by corporations, resident or non-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 $1.00 for each duplicate certificate or receipt over and above the first two mentioned. Paragraph 46. Dance Halls. Upon each person or Dance halls. persons operating public dance halls where dancing is permitted or taught for hire, $100.00 for each place of business. Bowling and other alleys, shooting gal leries, amuse etc. Paragraph 47. Devices, Bowling and Ten-Pin Alleys, Cane Racks, Shooting Galleries, etc. Upon each person, firm, or corporation operating for gain a bowling, box- ment devices. ball, ten-pin alley or alley of like character, shooting galleries, or booth where firearms are used for firing at a target, and upon persons operating for gain any table, stand, machine, or place for performance of games not prohibited by law, and any rack or booth or place for pitching or throwing rings at canes, knives, or other things of value, or any table or stand for rolling balls for play or for sale or disposition of prizes, for each stand, table, alley, gallery, machine, rack, booth, or other place put in use at each place of business in this State, the sum of $50.00; provided this paragraph shall include automatic baseball games of all kinds. General Tax Act. Paragraph 48. Directories. Directories. Upon each person, firm, or corporation compiling a city directory or directories of any character, and selling or supplying the same on subscription, the sum of $25.00 for each county in which a directory is published. The above tax shall not be construed to apply to telephone companies issuing directories for use in the telephone exchanges. Paragraph 49. Dry-Cleaning. Upon all persons, firms, or corporations, engaged in dry-cleaning, $25.00 for each place of business. Provided, this paragraph shall not apply to laundries paying the tax imposed by paragraph 62 of this Act, nor to pressing-clubs paying the tax imposed by paragraph 89 of this Act. Paragraph 50. Electrical Contractors. Upon all electrical contractors, $25.00 for each county. Paragraph 51. Emigrant Agents. Upon each emigrant agent, and upon each employee of such agents, doing business in this State, $1,000.00 for each county in which such agents or employee may do or offer to do business. Provided. that no emigrant agent or employee shall take from this State or attempt to take from this State any person until after first giving a bond to be accepted and approved by the Commissioner of Commerce and Labor, conditioned to pay any valid debt owing by said person to any citizen of this State. Paragraph 52. Employment Agencies. Upon all employment agencies or bureaus doing business in this State, $50.00 for each county. Paragraph 53. 53. Fire-Engines and Apparatus. Upon each dealer in fire-engines and apparatus or either of them, $100.00 for each place of business. Paragraph 54. Fish Dealers. Upon each person, firm, or corporation engaged in the business of packing or shipping oysters, shrimp, or fish, $50.00 for each county. Paragraph 55. Hotels. Upon every person, firm, or corporation operating a hotel, in counties of over 30,000 General Tax Act. inhabitants, a tax of $1.00 for each sleeping-room per annum, and in counties of less than 30,000 inhabitants, 50 cents per annum for each sleeping-room. traders in gypsies. for etc. Paragraph 56. Horse-Traders (Traveling) or Gypsies. Traveling Upon each company of traveling horse-traders, or travel- horses, etc.. ing gypsies, or traveling companies or other transients, tune tellers. traveling persons or firms, engaged in trading or selling merchandise of live stock of any kind, or clairvoyant, or persons engaged in fortune-telling, phrenology, or palmistry, $250.00, to be collected by the tax-collector in each county and distributed as follows: To the county where collected $125.00; to the State $125.00. This tax to be collected in each county where they carry on either kind of business herein mentioned. This tax shall apply to any person, firm, or corporation, who themselves or by their agents travel through the State carrying live stock and carrying with them cooking utensils, and live in tents or travel in covered wagons and automobiles, and who may be a resident of some county or who reside without the State, and who are commonly called traveling horse-traders and gypsies, and such persons or corporations shall be liable to pay this tax. Such tax shall constitute a lien on any live stock owned by such traveling persons or firms. Provided, that no Confederate Soldier, indigent, or any other person, firm, or corporation shall be exempted from the tax provided under this section. Provided, that nothing herein shall prevent any municipality, by proper ordinance, from prohibiting the practice of fortune-telling, phrenology, palmistry, or like practices within its limits. dealers. Paragraph 57. Ice Cream Dealers. Upon each person, Ice-cream firm, or corporation manufacturing ice cream or selling same at wholesale, in or near cities of more than 50,000 inhabitants, $100.00; in or near cities from 20,000 to 50,000 inhabitants, $75.00; in or near cities from 10,000 to 20,000 inhabitants, $50.00; and in or near cities of less than 10,000 inhabitants, $10.00. Insurance agents. General Tax Act. Paragraph 58. Insurance Agents. (a) Upon each and every local insurance agent, and upon each and every solicitor or subagent, for any resident or non-resident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company doing business in this State, $10.00, payable to the Insurance Commissioner, for each county in which said agent, solicitor, or subagent shall transact or solicit business. (b) Upon each and every local insurance agent, and upon each and every solicitor or subagent, for any resident or non-resident assessment life insurance company, or industrial life, accident, or sick-benefit insurance company, live-stock insurance company or fire and storm cooperative assessment fire-insurance companies doing business in this State, $10.00 payable to the Insurance Commissioner, for each county in which said agent, solicitor, or subagent shall transact or solicit business. (c) Upon each and every general, special, traveling, state, or district agent, or manager, or assistant manager, by whatever name he may be designated in his contract, of any resident or non-resident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company, doing business in this State, $100.00 payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State without the payment of an additional tax. (d) Upon each and every general, special, traveling, state, or district agent, manager, district manager, assistant manager, superintendent, or assistant superintendent, by whatever name he may be designated in his contract, of any resident or non-resident assessment lifeinsurance company, or industrial life, accident, or sickbenefit insurance company, or live-stock insurance company, doing business in this State, $100.00 payable to the Insurance Commissioner, whose receipt shall authorize General Tax Act. the person named therein to go into any county in the State without the payment of an additional tax. adjustment (e) Upon all adjustment bureaus employing adjus- Insurance tors, a tax of $50.00 for each person who adjusts any loss, bureaus. said tax payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State. (f) Upon each and every person not connected with an adjustment bureau, who adjusts insurance losses, $50.00 payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State. Provided, that this tax shall not apply to local insurance agents who adjust losses without remuneration. Adjusters. payment of (g) The occupation taxes imposed by this paragraph Advance of must be paid in advance by said agents to the Insurance tax. Commissioner, for the fiscal year for which they are levied, before said agent shall be authorized to act as agent for any insurance company. Provided, that railroad-ticket Proviso as to agents selling accident tickets shall not be deemed in- tickets. surance agents in the sense of this paragraph. accident Paragraph 59. Junk Dealers. Upon each person, firm, Junk dealers. or corporation engaged in the business of dealing in junk, in or near cities of over 50,000 inhabitants, $100.00; in or near cities of from 10,000 to 50,000 inhabitants, $50.00; in or near cities of from 3,000 to 10,000 inhabitants, $25.00; in cities or towns under 3,000 or within ten miles thereof, $10.00. Each junk dealer, his clerk, agent, or employee shall keep a book, open to inspection, in which he shall make entries of all railroad iron, brass, pieces of machinery, plumbing materials, unused farm implements, automobile parts, fixtures, or accessories purchased by him, together with the name of the party from whom purchased; and upon failure to keep such books or record and produce it on demand, the said dealer shall forfeit his license. Paragraph 60. Legerdemain and Sleight of Hand. Upon each exhibition of feats of legerdemain or sleight Sleight of cainers. hand enter |