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Section 82. Photographers - Local: <br /> <br /> Every person engaged in the business of taking pictures or <br />photographs and/or developing, copying, enlarging or tinting the same <br />who has*a permanent place of business within the City of Portsmouth shall <br />be deemed to be a photographer and shall pay a license tax of $S0.00 on <br />the first $5,000.00 gross receipts and in addition thereto $.S0 per 5100 <br />of the gross receipts in excess of $S,000.00. <br /> <br />Section 83. Photographers -- Non-Local and Canvassers: <br /> <br /> Every person engaged in the business of taking pictures or <br />photographs and/or developlng, copying or enlarging the same, but who has <br />no permanent place of business in the City of Portsmouth shall pay a <br />license tax of $100.00. <br /> <br /> Every person engaged in canvassing or soliciting for the taking, <br />developing, copying or enlarging of pictures or photographs, or engaged <br />in picking up or receiving undeveloped photographic films, pictures or <br />photographs to be developcd, copied or enlarged, for work to be done in <br />the City of Portsmouth, shall pay a license tax of $2S.00, and for work to <br />be done outside'the City of Portsmouth, shall pay a license tax of $100.00. <br /> <br />Section 84. Piano Tuners: <br /> <br />The license tax on all piano tuners shall be $15.00. <br /> <br />Section 85. Pistol Dealers: <br /> <br /> On every person selling pistols there shall be a license tax of <br />$50.00 per year° Not prorated or transferred. <br /> <br />Section 86. Popcorn and Candy Machines: <br /> <br /> On every popcorn or candy or other like machines, there shall be <br />a license tax of $5.00 and this tax shall not be prorated nor transferred. <br /> <br />Section 87. Professional Occupations: <br /> <br /> Every person conducting or engaging in any of the following <br />occupations shall pay an annual license tax of SS0.00 for the first $S,000 <br />and $.60 for each additional SI00 of gross receipts of the occupation, as <br />h~reinabove defined, in said occupation for the previous calendar year: <br /> <br />A public accountant <br />An advertising agent or firm <br />An air conditioning enKineer <br />An appraiser or evalu~tor of real estaze for others for <br /> compensation <br />An architect, landscaper <br />An artist <br />An assayer <br />An attorney aT taw <br /> <br />- 29 - <br /> <br /> <br />