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In dete~DJ_ng the gross income~ it s!-mll be based on the business done exclusively in this city~ generally termed the gross local subscriber station and associated equipment revenue, s~nd shall not include bus~Lness done to and from points %~thout the state, and shall not include s_ny business done for the Gove~r~ent of the Ur~t~ States. Taxes collected for the city ~ imoosed as a tax on utili- ties are not to be included in gross receipts. In addition to the above tax, such person or telephone cmm- p~r4v shall pay $1.50 per each pole and $1.00 for each 100 feet of .cond?oit ~£ni~n he or it may ov~on the streets and alleys of the City or Portsmouth. Section 99. 5heatres for M~tion Pictures: Every person er~aged in the business of f~rnishir%~ entertain- ment bN the use of motion pict,~res, indoors or outdoors, ~gnere a c~harge is mde for admission, shall pay a license tax of $50~00 for the first $5~000.00 and $.30 for each additior~l ~100 of ~oss receipt, s, exclu- sive Qfar~y Federal or City tax thereon, 6f the business, for the pre- vious calendar year. Section 100. ~neatrical Performances: EYer~~ person engaged in the business of presenting a theatrical perform~ance or ~-Jkv perfof~nce s~ntilar thereto, p~noraur~, or any public performs=rice or exhibition of any kind, except motion picttu3es; ~aere admission is charged~ shall pay a license tax of $35.00 for each Der- force, or $125.00 for each week of said perfor~nce. No license tax, however, shall be charged under t~his section when the entire net p~ceeds are applied for religious~ charitable or locally estab!~shed educational purposes. Ar~ such theatre_r may take out an arc. ual license by paying the s~me annual license tax provided by t~his ordin~nce or theatres for ~otion pictu_~es. kbthing in tbJs section shall be deemed to apply to licenses as required by Section 99 above if such licensee under Section 99 above presents a performance or e~hibition in conjunctionwith the sho,~gDg of a motion picture. Section 101. Trading St~s and Disco%unt Coupons: (a) E~ery person who sb~ll take subscriotions for, contract with~ issue, deliver to~ or s&ll to a~_y person ergaged in mercantile business in the City of Portsmouth, any stamp, ticket, check, or other device~ as an advertising meditm~, co~nly Called %fading ~amps", to be iss'~ed by the oerson so engaged in mercar~tile business~ to bis