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27.2
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<br />Ap~i! 16~ 1918
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<br /> Each person, £ir.m or corporation conducting the busine, ss of plumbing, steam~ o~ hot water
<br /> fitting, or either, mn addition to the merchant's tax requzred by this ordinance,
<br /> ~aoh person, f~rm or corporatzon conauctzng a 8arage for the storage &nd repair of automo-
<br />biles~ $75.00; f~r the repair of automobiles .only, $25.00; ~or agents for the sale of automo-
<br />~biles, resident or non-resident~ ~V6.O0.
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<br /> · · o' _men of shy other city tax
<br /> Each private automoo~-!e, 20~ per horse power; s~zd tax to be in ~ ~
<br /> On ss_~.e.
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<br /> Each motorcycle, $2.50.
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<br /> ~itneys or automobiles for hire, $30,00.
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<br /> ·hese licenses ~ay be issued quarterly.
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<br /> All building ~nd-loan associations, other than those heretofore provided for, $76.00.
<br /> Each resident or non-resident automobile for hire, $~0.00. and it shall be in lieu of all
<br /> other city license tax.
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<br /> Each moving picuture show~ where the ad~ission fee is five cents or less~ ~V6.00, or
<br />~er ~uart--e~ ~nen paid cuarter~y; where the admission fee ~is ten Cents, $100.~0, or $2~.60 per
<br />I~r~r, when p~id quarterly; and ~here the adl~ission fee is over ten cents~ $250._elntual~yo
<br /> Each person, firm or corporation conducting a place known as a ~locker room or house,
<br /> shall pay an annual tax of twelve and one-~if Dents for each locker.
<br />
<br /> ~ each male dog, $1.00; on each fe~ale dog, ~6.00.
<br /> An~ person, farm or corporation c?n~uc~zn~ ~e business of keeping a hotel, lodging house
<br /> orroo~ house sr~ll pay an annual license tax of one dollar for each room. This aces not ap-
<br /> ply to private r~sidences.
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<br /> Each gasoline tan_k, $5.00, in addition %o any other tax imposed by this ordinance.
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<br /> Each c~se in which a license is not designated ~n this tax ordinance a specific tax of $26.
<br /> is hereby imposed.
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<br /> Each pers~, fire or corporatmon do~ng a bus,ness at more than one place~ stall or stana,
<br /> shall be required to take out a 'separate license for each of such places, stazls or stands~
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<br /> If any person, firmer Corporation shall co~m~ence or engage in any-business, trade, callim~g
<br /> or professmon or emplo.y~nent on whzcn a ta~ ~s zmposed by thzsordzn~ece, ~ithout.first paying
<br /> Dhe tax zmposed,he~or they shat! be fined not less than ~6. or more than $100~00, and each day's
<br /> fail,rte tD bBtKin?the~ti¢~n~e, aft~z~'~proper notice therefor shall cor~titute ~ separate offense.
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<br /> Each oerson~ fire or corporation required to pay a license tax u~der the ~rovisions-.of this
<br />.......o~ce -halls. ~nost and keeo .... posted in a conspicuous, place the receipt for sa~d~ payment., and '
<br /> one violating this provision shall be subject to a fine of not less than~2, and not more than
<br /> for each and every day or part of a day that said receipt is not kep~~1 posted.
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<br /> it is made the duty, of the Police Department to roper.% to the Police Justice of the city
<br />any violatio~ of this ordinance which n~y come under his notice.
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<br /> Each carson, firm or corporation, oompanj, p~rtnerahip or association, liable to a license
<br />tax ~nder this ordmnance sb~l_, before bezng granted a certzfzoate ~or obtaznzng such lmcense,
<br />be required~to certify ~der oath to the Co, nisei.crier of the Revenue their actual or probable
<br />con~z~ssions, and to ~ue other interrogatories of said stock, s~ll be $1~16 on the htuud~ed dol-
<br />lars thereof.
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<br /> Licenses issued to persons just starting into business after July let may be prorated.
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<br /> No tax shall be assessed upon the capital of any bank or banking association organized under
<br />authority of this State or of the United States, nor upon the capital of any trust or security
<br />Icompany chartered by ~_is S~ate, butthe stockholders i~ such b~ks, banking ~ssociations, trust
<br />~d security c~panies shall be assesse~ and taxedon the market vaiue of their s~res of stock
<br />therein. Provided that the market value of said stock shall be e~tzma~e~ at a s~not less than
<br />the aggregate of 'the capital, surplus and undivided profits of each bank, ~ban~inghouse associ-
<br />atzon, trust and sect~r~ty company as shown by ~ts last pubzzsned s~atement pr_or
<br />iox February- a~ter deducoin7 for such agg~.egate the value cz the real e~tate o~herwise taxe~, and
<br />Ithe tax o~aid shares of s-~ock shall be $1.16 on the hundred dollars ~hereof.
<br />
<br /> ~ne tax on real'estate and tangible personal property for the city of PortsF~outh, except
<br />~Onroe and Lee Wards~ shall~be $2. on the ~ne hu~..d~ed dollars of assessed va!f~a~ion thereof for
<br />~general and school p~rposes~ and a tax o~ zntangible personal property of $.30' on the htu~lred
<br />do~lars for general and school ptu3poses.
<br />
<br /> The tax on real estate and tangible personal property 'for ~io~roe and Lee Wards shall be
<br />$1.95 on the hundred dollS~s of the assessed values t_ereof, an~ the tax on intangzble .personal
<br />Iproperty s?~ll be $.30 on the hundred dollars.
<br />
<br />on
<br /> That the City Collector is hereby instructed to enter rea! estate and persor~l property tax
<br /> the seJ~e ticket where person is assessed' with both~
<br />
<br /> Any person fazlzng ~o pay the taxes on r.e&_ and personal property, i~osed by this ordinan.ce,
<br />On or-b~fore the 30th day of November, shall zncur a penalty of 5 per cent~ on the e~mount of samd
<br />taxes, wnzch sha~l .be added to said taxes by the. City Collector; should said re.xes be not paid
<br />G~y December ~lst, six per cent. interest~shall lzke~ise be added until paid.
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