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Every person engaged in' the business of furnishing entertainment
<br />by the use of motion pictures, indoors or outdoors, where a charge is made
<br />for admission, shall pay a license tax of $50.00 for the first $5,000.00
<br />and $.2S for each additional $100 of gross receipts, exclusive of any
<br />Federal or City tax thereon, of the business, for the previous calendar year.
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<br />Section t00. Theatrical Performances:
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<br /> Every person engaged in the business of presenting a theatrical
<br />performance of any performance similar thereto, panorama, or any public
<br />performance or exhibition of any kind, except motion pictures, where
<br />admission is charged, shall pay a license tax of $55.00 for each per-
<br />formance, or $t2S.00 for each week of said performance. No license tax~
<br />however, shall be charged under this section when the entire net proceeds
<br />are applied for religious, charitable or locally established educational
<br />purposes.
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<br /> Any such theatre may take out an annual license by paying the
<br />same annual license tax provided by this ordinance or theatres for motion
<br />pictures.
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<br /> Nothing in this section shall be deemed to apply to licenses as
<br />required by Section 99 above if such license under Section 99 above
<br />presents a performance or exhibition in conjunction with the showing of
<br />a motion picture.
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<br />Section i01. Trading Stamps and Discount Coupons:
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<br /> (a) Every person who shall take subscriptions for, contract with,
<br />issue, deliver to, or sell to any person engaged in mercantile business
<br />in the City of Portsmouth, any stamp~ ticket, check, or other device, as
<br />an advertising medium, commonly called "trading stamps", to be issued by
<br />the person so engaged in mercantile business, to his customers, and which
<br />said stamps, tickets, checks or other device are to be redeemed or used in
<br />payment, purchase of, or exchange for any goods or articles of merchandise,
<br />from any person or corporation, shall be deemed to be engaged in the
<br />trading stamp business, and shall pay a license tax of $250.00, plus $,25
<br />per each $100 of gross receipts over the sum of $25,000.00.
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<br />This license is not proratable.
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<br /> (b) Every person who shall take subsariptions for, contract with,
<br />issue, deliver to, or sell any coupon book or ticket, or other device, to
<br />any other person, firm or corporation f~--City~of-Portsmouth, who
<br />advertises for o~hers and entitles the possessor of such book, coupons,
<br />tickets or other device, to receive any goods, merchandise or services
<br />from any person, firm or corporation in this city, at no charge or at a
<br />reduced rate or charge, shall pay a license tax of $2,S00.00 per annum.
<br />This license is not ~ransferable or proratable.
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<br />Section 102. Trailer Camp:
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