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Section 88. Repair Service Occupations:
<br />
<br /> Every person conducting, operating or engaging in any of the
<br />followinR businesses, trades, or occupations, shall pay an annual license
<br />tax of $S0.00 for the first $S,000 and $.25 for each additional $100 of
<br />gross redeipts of the occupation, as hereinabove' defined, in:'said occupation
<br />for th~ previous calendar year: ..
<br />
<br />Auto repair, engine repair of any type
<br />Bicycle repair
<br />Business and office machine repair
<br />Clothes, hats, carpets or rugs, repair of
<br />Furniture, upholstering, repair of
<br />Gunsmith, gun repairing
<br />Machine shop, boiler shop
<br />Marine railways
<br />'Mattresses, repair of
<br />Nickel, chrome and silver plating
<br /> Paint shop, other than contractor
<br /> Radio, refrigerators, electrical appliances, home 'appliances,
<br /> repair of
<br /> Reweaving' ~ '
<br /> Road machinery, farm machinery, repair of'
<br /> Saws, tools, repairs of
<br /> Scales, repair of
<br /> Shades, repair of
<br /> Shoe repair
<br /> Tire repair
<br /> Toys, repair of
<br />Umbrellas, harness, leather goods, repair of
<br />Washing, auto --cleaning of automobiles
<br />Watches, clocks, repair of
<br />Welding shop
<br /> Other repair services not othemvise taxed.
<br />
<br />Section 89. Retail l~{erchants:
<br />
<br /> Bvery person conducting, operating, or engaging in any of the
<br />following businesses, trades, or occupations shall pay an annual license
<br />tax of $S0.O0 for the first $5,000 and $.2S for each additional $100 of
<br />gross receipts of the business, as hereinabove defined, for the previous.
<br />calendar year; provided, however, that for the year beginning May 1, 1966j
<br />and ending April S0, 1967, and each and every year thereafter beginning
<br />May 1 of each such year and ending with April S0, following, until
<br />otherwise changed, the tax imposed by this section shall be $S0.00 for
<br />the first $S,000.00 and $.25 for each additional $100 of gross receipts
<br />of the business for the previous calendar year.
<br />
<br /> If the freight paid by a re~ait mezchan~ on any article sold
<br />by him shall exceed twenty-five per c~ntum of the price paid by him for the
<br />article itself, the amount of such freight i~ ex~ess of twenty-five per
<br />centum of the said purchase price of th~ article, shall be eliminated from
<br />consideration in ascertaining the amount of Sales of such merchant and the
<br />tax to be paid thereon;
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