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fications is employed on a part time basis by a person, firm or corpo- <br />ration who pays a license tax under personal services and professional <br />services classifications based upon the entire gross receipts of the <br />husiness, such person shall be liable, independently, to license tax, <br />but may in computing the amount:deduct so much of his gross receipts as <br />is included in the gross receipts upon which the tax shall have been <br />paid by his employer. <br /> <br />ARTICLE II - LICENSES GENERALLY <br /> <br />Section 3S. Agents for Selling Books, Magazines and Periodicals: <br /> <br /> Every person acting as an agent for selling books, magazines <br />and periodicals shall pay a license tax of $40.00 per year; for less time~ <br />$5.00 per month or portion thereof. Any such license shall not authorize <br />the person to whom issued to sell, offer for sale or solicit the sale of <br />any books on the streets, lanes, alleys or public places in the city un- <br />less sdch person has a permit from the City Manager therefor. <br /> <br />Section 36. Agricultural Fairs: <br /> <br /> For every license to operate an agricultural fair in the City <br />for the benefit of the City and surrounding territory and not operated <br />for profit to the owners or stockholders thereof, there shall be paid <br />a license tax of $50.00 per day for each day such fair is held. <br /> <br />Section ~7. Alcoholic Beverages; <br /> <br /> Every person engaged in manufacturing, bottling andfor dis- <br />pensing alcoholic beverages shall become liable for license taxes as <br />follows: <br /> <br /> (a) For each distiller's license, if less than 5,000 gallons <br />of alcohol or spirits, or both, are manufactured during said license year, <br />including bottling, the license tax shall be $100.00, if more than S,000 <br />gallons of alcohol or spirits, or both are manufactured during said li- <br />cense year, including bottling, the license tax shall be $600.00. <br /> <br /> (b) For ead~ winery license, if to manufacture not in excess <br />of 5jO00 gallons of w~ne during the'license year for which license is <br />issued, including bottling, the license tax shall be $100.0~ and if to <br />manufacture more than 5,000 gallons during such years the license tax <br />shall be $600.00. <br /> <br /> (c) For each brewery~ including bottling, ~he license tax <br />shall be $600.00. <br /> <br />(d) For each bottler's license, the lic~nse tax shall be $400.00. <br /> <br />- 12 - <br /> <br /> <br />