1913 Boiler, Machine Foundries. Bottling Works and Brick Building and Loan Associa tions; local. Ball Games, Racks, etc. Bicycle Bowling Boiler Inspection. Boat Builders. Section 16. Boiler, Machine Shops or Foundries : Owners or Managers of, having more than One Thousand ($1,000.00) invested in the business, shall pay a license tax of fifteen dollars. Owners Bottling Works and Soda Water Factories: or managers of, in cities or towns of ten thousand inhabitants or over, shall pay a license tax of thirty ($30.00) dollars. In cities or towns of less than ten thousand inhabitants and more than five thousand, inhabitants, shall pay a license tax of twenty ($20.00) dollars. In cities and towns of five thousand or less, shall pay a license tax of ten ($10.00) dollars. Brick Yards or Factories: Owners or managers of, shall pay a license tax of ten ($10.00) dollars. Building and Loan Association, local, shall pay a license tax of twenty-five ($25.00) dollars. Ball Games (not baseball), Knife Racks, Cane Racks or any other similar game or device, when operated for profit, shall pay a license tax for each such game, rack, device or machine, of Five ($5.00) dollars in each county. Bicycle Rinks: Owners or managers of, shall pay a license tax of ten ($10.00) dollars for each place of busi ness. Bowling Alleys and Box Ball Alleys: Owners or managers of, shall pay a license tax of ten ($10.00) dollars for each place of business. Boiler Inspection: Each person, firm or corporation, conducting the business of, shall pay a license tax of ten ($10.00) dollars. Sec. 17. Boat Builders: Persons, firms or corporations building boats under contract, shall be required to pay a license tax as follows: Contracting for building boats of more than 25 tons, ($25.00) twenty-five dollars. Contracting for building boats of 25 tons and more than 10 tons, ten ($10.00) dollars. → Book Bindery: Owners or managers of, shall pay a license tax of ten ($10.00) dollars. 1913 Book Baggage Wagons: For public hire, when no livery Baggage license has been paid, shall pay a license tax of five Wagons. ($5.00) dollars for each wagon. Repair Bicycle Repair Shops: Owners or managers of, who Bicycle pay no other license shall pay a license tax of two and one-half ($2.50) dollars. Shops. Boot Black side of Hotels and Barber Shops. Boot Black Stands: Owners or managers of, outside of hotels and barber shops, shall pay a license tax of two Stands, out($2.00) dollars for one and not more than two seats; if more than two seats and not more than five seats, five ($5.00) dollars; more than five and not more than ten seats, seven dollars and fifty cents ($7.50); more than ten seats, ten ($10.00) dollars. Boat Houses and Boat Houses or Boat Yards: Owners or managers of, keeping row boats, small sail boats, etc., for hire or stor- Boat Yards. age, shall pay a license tax of five ($5.00) dollars. Provided, that this Section shall not apply to persons having three or less, row or sail boats. Proviso. Canning Factories: Fruits, Vegetables, etc. Canning Factories: Owners or managers of, engaged in the business of canning fruits, vegetables, fish, syrup or molasses, shall pay a license tax of two dollars and fifty cents ($2.50). Provided, that this shall not apply to farmers, fruit or vegetable growers, who can their own products. Canning factories, oyster, owners or man- Canning agers of, engaged in the business of canning oysters shall pay a license tax of fifty ($50.00) dollars. Civil Engineers, Surveyors: Each individual shall pay a license tax of ten ($10.00) dollars. Factories; Civil Engineers and Surveyors. ants, etc. Clairvoyants, or Spirit Mediums, giving seances for Clairvoy profit, shall pay a license tax of five hundred ($500.00) dollars. Sec. 18. Commission Merchants: Handling shipments on consignment or commission only, shall pay a license tax of ten ($10.00) dollars. Commission merchants carrying a stock of merchandise, fruits, vegetables, truck, etc., who buy and sell out Commis sion Merchants on consignment or commission only. If carrying goods. stock of 1913 Cash Registers or Cash Car riers. Cider; dealers in. Cigars and Tobacco. Curios. Clothing; dealers in second-hand. Carriage, Wagon Factories. Cold Storage Plants. Cotton Seed Oil Mills. Chewing Stands. Proviso. Cement, Stone; Candy Coal Yards and dealers in. right at retail or wholesale, shall pay a merchant's license as provided in this Act. Cash Registers or Cash Carriers, dealers in, who do not pay a merchant's license, shall pay a license of twenty ($20.00) dollars. Cider, dealers in, shall pay a license tax of fifty ($50.00) dollars. Cigars and Tobacco, dealers in, who pay no other license shall pay a license of five ($5.00) dollars. Curios, dealers in, shall pay a license tax of ten ($10.00) dollars. Clothing, dealers in second-hand, shall pay a license tax for each individual of twenty-five ($25.00) dollars for each place of business. Carriage and (or) wagon factories, owners or managers of, shall pay a license tax of five ($5.00) dollars. Cold Storage Plants: Owners or managers of, and when not connected with an ice factory, and operated for profit, in Counties of not more than fifteen thousand population, shall pay a license tax of five ($5.00) dollars, and in Counties of more than fifteen thousand population, ten ($10.00) dollars. Cotton Seed Oil Mills: Owners or managers of, shall pay a license tax of twenty-five ($25.00) dollars for each mill or plant. Chewing Gum Stands: When operated for profit, shall pay a license tax of five ($5.00) dollars each. Provided, this shall not apply to stands operated in connection with another business. Cement, Concrete or Artificial Stone: Manufacturers of or contractors dealing in, shall pay a license tax of ten ($10.00) dollars. Provided, this shall not apply to merchants paying a regular license tax. Candy Stands on streets, shall pay a license tax of five ($5.00) dollars for each stand. Coal Yards and dealers in coal, in cities and towns of over two thousand inhabitants, shall pay a license tax of fifteen ($15.00) dollars. Coal Wagons: Peddling on streets, shall pay a license tax of five ($5.00) dollars for each wagon. Provided, that this shall not apply to charcoal vendors. Contractors: All kinds, not otherwise specified in this Act, shall pay a license tax of ten ($10.00) dollars. Provided, this shall not include any person or persons not holding themselves out as regular contractors as a business. Provided no license shall be required of building contractors, other than those having an established place. 1913 Coal Wagons on streets. Contrackinds. tors: all Who deemed a contractor. dealers in. Sec. 19. Dynamite, dealers in, shall pay a license tax Dynamite; of ten ($10.00) dollars. Dentists and Physicians: Permanently located, shall pay a license tax of ten ($10.00) dollars. Dentists. Dentists: Non-resident or traveling shall pay a license Non-Resitax of twenty-five ($25.00) dollars in each county. dent. Drovers: Selling at auction, trading, or otherwise, shall pay a license tax of one hundred ($100.00) dollars trading or in each county. This shall include every person bringing stock of any kind into the State for sale. Drovers: Auction, otherwise. Agencies. Detective Agencies: Each person, firm or corporation Detective operating a detective agency, shall pay a license tax of twenty-five ($25.00) dollars. Proviso. Detectives: Each individual who is employed as a pri- Detectives; vate detective, shall pay a license tax of ten ($10.00) dol. private. lars. Provided, that nothing in this section shall be construed to apply to any person or persons employed by the State, County or a municipality as an authorized peace or police officer. Directories: Each person, firm or corporation making Directories. or offering for sale, shall pay a license tax of ten ($10.00) dollars in each county. and Steam Cleaners. Dye Works and Steam Cleaners: In cities or towns of Dye Works ten thousand inhabitants or more shall pay a license tax of fifteen ($15.00) dollars. In cities and towns of five thousand and less than ten thousand inhabitants, shall pay a license tax of ten ($10.00) dollars. In cities and towns of less than five thousand inhabitants shall pay a license tax of five ($5.00) dollars. 1913 Dry Clean ers. Spirits of Turpentine and Rosin; Manufacturers and Distillers of. Operators Penalty. Electrical Machinery, etc.; con Dry Cleaners: Who pay no other license, in cities and towns of ten thousand inhabitants or more, shall pay a license tax of ten ($10.00) dollars. Sec. 20. Distillers and Manufacturers of Spirits of Turpentine and Rosin: Owners or managers of each still in operation during any portion of the year for which the same is taxed, shall pay a license tax as follows: On each still with a capacity of sixteen (16) barrels or less, shall pay a license tax of twenty ($20.00) dollars. On each still with a capacity of over sixteen (16) barrels and not more than twenty (20) barrels, shall pay a license tax of thirty-five ($35.00) dollars. On each still with a capacity of more than twenty (20) barrels and not over twenty-five (25) barrels, shall pay a license tax of forty-five ($45.00) dollars. On each still with a capacity of twenty-five (25) barrels or over, shall pay a license of sixty-five ($65.00) dollars. Owners, managers or operators of turpentine stills shall return to the Tax Collector annually the capacity of each still owned or operated or managed by them, making oath to the truth of the return. Any owner, operator or manager who shall fail to make such return, under oath, shall be deemed guilty of a misdemeanor, and shall be punished by a fine of not more than five hundred ($500.00) dollars. Sec. 21. Electrical Machinery or Supplies: or Contractors: dealers in for profit, or contractors for, shall tractors for pay a license tax, for each place of business, as follows: or dealers in. In cities and towns of five thousand inhabitants or less, shall pay a license tax of Five ($5.00) dollars. In every city and town and for each place of business, of more than five thousand and less than ten thousand inhabitants, shall pay a license tax of Ten ($10.00) dollars. In every city and town and for each place of business, of ten thousand inhabitants or more, shall pay a license of Fifteen ($15.00) dollars. |