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of this State, garage business~ hospitals, hotels, laundries, includ- <br />ing cleaning, pressing and dyeing astablishments, lodging and boarding <br />houses, motor vehicle carrlers~ photographs, restaurants, including <br />eating houses and cafeterias, shoe shining business, taxicab <br />business, including the business of motor vehicle hiring, trans- <br />fer business, and undertakers and funeral directors. <br /> <br /> (b) There is hereby exempted from the tax imposed <br />by subsection (2) above, the following classes of household goods <br />and personal effects: <br /> <br />(1) Bicycles. <br /> <br /> (2) Household and kitchen furniture, including <br />gold and silver plates, plated ware, watches and clocks, sewing <br />machines, refrigerators, automatic refrigerating machinery of any <br />type, vacuum cleaners and all other household machinery, books, <br />firearms and weapons of all kinds. <br /> <br /> (3) Pianos, organs, phonographs and record <br />players, and records to be used therewith and all other, musical <br />instruments of whatever kind, radio, and television instruments <br />and equipment. <br /> <br /> (4) Oil paintings, pictures, statuary, curios, <br />articles of virtu and works of art. <br /> <br /> (5) Diamonds, cameos or other precious stones <br />and all precious metals used as ornaments or jewelry. <br /> <br />(6) Sporting and photographic equipment. <br /> <br />(7) Clothing and objects of apparel. <br /> <br /> (8) Ail other tangible personal property used <br />bi; an individual or a family or household incident to maintaining <br />an abode. <br /> <br />Provided, however, that the exemption hereby created shall apply only <br />to such property owned and used by an individual or by a family <br />or household incid~ent to maintaining an abode for such individual, <br />famil'y or household and shall no~ be construed to extend to such <br />property that is used to furnish an abode for use by others from <br />whom rent or other consideration is received. <br /> <br /> (c) Ail boats or watercraft under five tons burthen <br />used for business or pleasure are hereby declared to be a separate <br />class of tangible personal property, the tax on which shall be <br />Four Dollars ($4.00) on each one hundred dollars assessed valua- <br />tion thereof. <br /> <br /> (d) Ail vehicles without motive power, used or de- <br />signed to be used as mobile homes or offices or for other means <br />of habitation by any person are hereby declared to be a separate <br />class of tangible personal property, the tax on which shall be <br /> <br />-3- <br /> <br /> <br />