1965 Ordinances - Laserfiche WebLink

Home Browse Search

more than'S50.00, and each day of default shall constitute a separate offense. .~Such conviction shall not relieve any Such person from the payment of any license tax imposed by this ordinance. In addition to the above fine, if any license tax imposed by this ordinance is not paid within the time prescribed in Section 4, there shall be added to said license tax a penalty of 10%, such penalty in no case'to be less than $2.00 and to be assessed and paid along with said license tax as a part thereof. Section 6. Separate License for Each Place of Business: Any person doing business at more than one place, stall or stand, shall be required to take out a separate license for each place, stall or stand; and each place., stall or stand shall constitute a sep- arate and distinct place o£ business and shall pay a license tax as provided for under this ordinance, except, that any person, firm. or corporation prosecuting a business in more than one definite place of business and keeping one set of records for the accumulated transactions, may take out a minimum license on eaci] location other than the main place of business and may enter as a deductible item on application for license for the main branch of business the amount of sales for which license or licenses have been issued for other place or places of busi- ness. This privilege, however, shall not be extended %o any person, firm or corporation who shall become liable for a distributor's license as hereinafter imposed by this ordinance. Section 7~ Separate License For Each Class of Business: Every person engaging in more than one business, occunation or profesiion for whidl license taxes are. imposed by this ordinance, shall be assessed with and shall pay the license tax prescribed for each of such classes of business, occupation or profession. Provided, however, that where a person in two or more such businesses, occupations, or professions at a single place of business~ each of which such businesseg occupations or professions is taxable at the s~ae rate on the sales or gross receipts thereof, the.sales of gross receipts of such businesses, occupations or professions may be consolidated, computed and reported as one item, and only one license tax based on said consolidated amount shall be paid. Every person in two or more such businesses, occupations or professions at a single place may consolidate the sales or gross receipts thereof, and apply for one license to cover the prosecutions of the consolidated businesses, provided that such license shall be issued on the tax assessed on the higher rate. In such cases the license receipt shall show each of the respective businesses, occupations or professions that are covered by such consolidated license taxes. - 3-