Sidebilder
PDF
ePub

1913

Proviso.

Retort
Plants.

Shows.

When admission is 50 cents or more.

When admission charge is 25 cents and less than 50c.

any railroad company upon which a license tax is otherwise provided, when such railroad company owns the cars it operates; Provided further, That no further license tax shall be imposed by any county or municipality.

All license taxes collected under this section shall be paid into the State Treasury by the Comptroller as license money.

Retort Plants with a capacity of twenty-five barrels shall pay a license tax of Twenty-five ($25.00) dollars; less than twenty-five and more than fifteen barrels, fifteen ($15.00) dollars; less than fifteen barrels and more than ten, ten ($10.00) dollars.

Sec. 47. Shows: Shows of all kinds, including circuses, vaudeville, minstrels, theatrical or any other exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall pay a State license tax for each day as follows:

When the charge for admission, including the charge for reserved seats shall be fifty cents or more, the State license tax for each day shall be paid according to the population of the city or town in or adjacent to which the tent or structure is placed or erected as follows:

Cities and towns of ten thousand inhabitants or more. one hundred ($100.00) dollars for each day.

Cities or towns of less than ten thousand and more than five thousand inhabitants, seventy-five ($75.00) dollars for each day.

Cities and towns of five thousand and more than three thousand inhabitants, fifty ($50.00) dollars for each day.

Cities and towns of three thousand and less, twentyfive ($25.00) dollars for each day.

When the charge for admission, including the charge for reserved seats, shall be twenty-five cents and less than fifty cents, the State license tax for each day shall be paid according to the population of the city or town in or adjacent to which the tent or structure is placed as follows:

:

Cities or towns of ten thousand inhabitants or more, seventy-five ($75.00) dollars for each day.

Cities and towns of less than ten thousand and more than five thousand inhabitants, fifty ($50.00) dollars for each day.

Cities and towns of five thousand and more than three thousand inhabitants, twenty-five ($25.00) dollars for each day.

Cities and towns of three thousand inhabitants or less, fifteen ($15.00) dollars for each day.

When the charge for admission including the charge for reserved seats, shall be less than twenty-five cents, the State license tax for each day shall be paid according to the population of the city or town in or adjacent to which the tent or structure is placed as follows:

Cities and towns of ten thousand inhabitants or more, fifty ($50.00) dollars for each day.

Cities and towns of less than ten thousand and more than five thousand inhabitants, thirty ($30.00) dollars for each day.

Cities and towns of five thousand inhabitants and more than three thousand inhabitants, twenty ($20.00) dollars for each day.

Cities and towns of three thousand inhabitants or less, ten ($10.00) dollars for each day.

Provided, that any of the shows mentioned in this Section, who have paid a license according to the charge for admission and population of the city or town in or adjacent to, as provided in this section shall be allowed to operate a "side show" upon the payment of the following license tax:

If admission charge including reserved seats for the main show or structure shall be fifty cents or more, the license for a "side show" shall be ten ($10.00) dollars for each day.

If admission charge including the charge for reserved seats for the main show or exhibition or structure shall

1913

When admission

charge is

less than

25 cents.

Providing show."

for a "Side

1913

License pay-
able for
each and
every tent,
each day.
Providing
for annual
license.

No fractional license.

When adjacent to a city or town.

Theatrical Shows, Traveling Players and Minstrels.

be twenty-five cents and less than fifty cents, the license for a "side show" shall be seven dollars and fifty ($7.50) cents for each day.

If admission charge including the charge for reserved seats for the main show exhibition, or structure, shall be less than twenty-five cents, the license tax for a "side show" shall be five ($5.00) dollars for each day.

Provided, that no license shall be issued for a "side show" unless a license has been paid for a main show or exhibition or structure; and provided further, that both licenses shall be issued to the same party and for the same day.

The license taxes provided for by this section shall be collected for each and every tent and for each and every day, to which admission is charged. Provided, that annual licenses may be issued to any of the shows or exhibitions mentioned in this Section when such show or exhibition is permanently located in one place upon the payment of three times the full amount of the daily license tax according to the charge for admission and population as defined and prescribed by this Section, but a license so issued shall be good only for the place for which it was originally taken out and the Tax Collector shall so state in writing on the face of each such license.

No fractional license shall be issued under this provision.

For the purpose of this Section, a show shall be regarded as being adjacent to a city or town when said show is held or given at a place within one mile of the said city or town.

Section 48. Theatrical Shows, or Traveling Players and Minstrels, in buildings fitted up for such shows or exhibitions, for each performance, shall pay a license tax as follows:

In cities and towns of ten thousand inhabitants or more shall pay a license tax of twenty-five ($25.00) dollars.

In cities and towns of less than ten thousand inhabitants fifteen ($15.00) dollars.

:

1913

Traveling

ture Shows in buildings or tents.

Traveling Moving Picture Shows in buildings or tents shall pay a license tax for each day as follows: In cities and towns of 10,000 inhabitants or more shall pay a Moving Piclicense tax of twenty-five ($25.00) dollars, in cities and towns of less than 10,000 inhabitants, fifteen ($15.00); Provided if they have any other features than moving pictures they shall be subject to the license tax as otherwise provided for shows.

for managers of Opera Houses. Theatres,

Provided, That owners or managers of theaters or halls, Providing employing traveling troupes, theatrical, operatic or minstrel, giving performances in buildings fitted up for such purposes, or moving picture shows giving exhibitions in Moving Picbuildings permanently used for such purpose, shall be allowed to give as many performances or exhibitions in such building or theater as they wish on payment of the following license:

In cities or towns of twenty thousand inhabitants or more, shall pay a license tax of two hundred ($200.00) dollars per annum.

In cities (and towns) of less than twenty thousand and more than fifteen thousand inhabitants, shall pay a license tax of one hundred and fifty ($150.00) dollars per annum.

In cities and towns of less than fifteen thousand and more than ten thousand inhabitants, shall pay a license tax of one hundred ($100.00) dollars per annum.

In cities and towns of less than ten thousand and more than five thousand inhabitants shall pay a license tax of fifty ($50.00) dollars per annum.

In cities and towns of less than five thousand inhabitants shall pay a license tax of ten ($10.00) dollars per

annum.

Provided, however, That this section shall not apply to local amateur performances; Provided further, that this Act shall not apply to any hall owned or used by any charitable or fraternal organization giving performances or exhibitions for their own benefit.

Sec. 49. Concert Halls or places where entertainments or exhibitions are given, such as concerts, balls, dances, variety performances, musical or otherwise, for profit, in

ture Shows; permanent.

Proviso.

Concert
Halls, Roof
Gardens,
etc., license.

1913

Proviso.

Ship

Brokers.

Contracting
Stevedores.

Who deemed
Stevedores.

Striking
Machines.

Slot Machines.

Saw Mills, including Planing Mills and Dry Kilns.

cluding roof gardens or places where refreshments are served by female waitresses, shall pay a license tax of one hundred ($100.00) dollars per annum; Provided, That a license may be issued for one night only, upon the payment of twenty-five ($25.00) dollars, but in such cases the Tax Collector must write across the license the words "Good for one night only."

Provided further, That this Section shall not apply to entertainments given for charitable purposes, the proceeds of which are given to local charities.

Section 50. Ship Brokers shall pay a license tax of ten ($10.00) each.

Contracting Stevedores shall pay a license tax as fol

lows:

In cities and towns of over five thousand inhabitants, twenty-five ($25.00) dollars.

In cities and towns of less than five thousand inhabitants, fifteen ($15.00) dollars.

Any person employing other men than the articled crew of the vessel which he owns or commands, in loading or discharging any water craft of any kind in this State, shall, for the purposes of this Act, be deemed a Stevedore.

Striking Machines: Owners or managers of, when operated for profit, shall pay a license tax of five ($5.00) dollars for each machine or device.

Slot Machines: For vending merchandise, owners or managers of, when operated for profit, shall pay a license tax of five ($5.00) dollars each.

Section 51. Saw Mills: Including planing mills and dry kilns, shall pay a license tax as follows:

With a daily capacity of ten thousand feet or less shall pay a license tax of ten ($10.00) dollars. Provided that saw mills cutting less than three thousand feet per day shall pay no license.

With a daily capacity of more than ten thousand feet and less than twenty-five thousand feet, shall pay a license tax of twenty-five ($25.00) dollars.

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