1971 Ordinances - Laserfiche WebLink

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collection agencies, contractors, plumbers and steam fitters, educational institutions whose property is taxable under the Constitution and laws of this State, garage business, hospitals, hotels, laundries, including cleaning, pressing and dyeing es- tablishments, lodging and boarding houses, motor vehiCle carriers, photographs, restaurants, including eating houses and cafeterias, shoe shining business, taxicab business, including the business of motor vehicle hiring, transfer business, and undertakers and funeral directors. (b) There is hereby exempted from the tax imposed by subsection [2) above, the following classes of household goods and personal effects: (1) Bicycles. (2) Household and kitchen furniture, includ- ing gold and silver plates, plated ware, watches and clocks, sew- ing machines, refrigerators, automatic refriqerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds. (3) Pianos, organs, phonographs and record players, and records to be used therewith and all other musical instruments of whatever kind, radio, and television instruments and equipment. (~4) Oil paintings, pictures, statuary, curios, articles of virtu and works of art. (5) Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry. (6) Sporting and photographic equipment. (7) Clothing and objects of apparel. (8) by an individual or a an abode. Ail other tangible personal family or household incident property used to maintaining Provided, however, that the exemption hereby created shall apply only to such property owned and used by an individual or by ~amily or household incident to maintaining an abode for such individual, family or household and shall not be construed to extend to such property ~hat is used to furnish an abode for use by others from whom rent or other consideration is received. (c) Ail boats or watercraft under five tons burthen used for business or pleasure are hereby declared to be a separate class of tangible personal property, the tax on which shall be Four Dollars ($4.00) on each one hundred dollars assessed valua- tion thereof.