§ 9-35. Levy of business tax.

The city does hereby levy a business tax and require the payment of the following amounts:

A

ABSTRACT COMPANIES\$  337.50

ACCOUNTANTS, AUDITORS and BOOKKEEPERS: This classification shall include auditors, accountants and bookkeepers whose services are offered to the public, or whose services are engaged for auditing, accounting and bookkeeping services by two (2) or more employers. It is the purpose of this classification to include all auditors, accountants and bookkeepers whose services are available to the public from time to time, but not to include any person whose employment is limited to a single employment by a single employer\96.00

ADVERTISING AGENCIES:

(1)

Distributing handbills ..... 60.00

(2)

Soliciting advertising ..... 120.00

ADVERTISING VEHICLES, using loudspeakers or amplifiers, per day\20.00

AMBULANCE OPERATOR\80.00

AMUSEMENT DEVICES. (See Coin-operated devices)

APARTMENT HOUSES, containing two (2) or more apartments, each apartment\3.13

APPLIANCES. (See Merchants)

ARCHITECTS\96.00

ARTIFICIAL STONE. (See Concrete block)

ARTISTS, each\40.00

ATTORNEYS, each\96.00

AUCTION STORES and AUCTIONEERS:

(1)

Stores, not including those dealing in oriental goods or jewelry ..... 300.00

(2)

Auctioneers:

a.

Oriental goods or jewelry ..... 562.50

b.

All other articles ..... 120.00

AUDITORS. (See Accountants)

AUTOMATIC VENDING MACHINES. (See Vending machines)

AUTOMOBILES:

(1)

Agencies, persons, firms or corporations selling automobiles or trucks in connection with garage or repair shop ..... 120.00

(2)

Garages:

a.

Storage and repairs ..... 100.00

b.

Making repairs only ..... 60.00

(3)

Paint and body shop ..... 100.00

(4)

Parking lot ..... 20.00

(5)

Rental service ..... 120.00

AWNINGS. (See Merchants)

B

BAGGAGE TRANSFER COMPANIES. (See Transfer companies)

BAKERIES:

(1)

Resident ..... 50.00

(2)

Selling wholesale or retail from wagon or truck, each truck ..... 31.25

BANK or BANKER:

(1)

Capital less than $100,000.00 ..... 180.00

(2)

Capital over $100,000.00 ..... 270.00

BANKRUPT SALE, per day\100.00

BARBECUE STANDS. (See Lunch stands)

BARBERSHOPS:

(1)

First chair ..... 25.00

(2)

Each additional chair ..... 6.25

BATHHOUSE\100.00

BATTERIES, service stations or selling agents\40.00

BEAUTY PARLOR\60.00

BILLBOARDS:

(1)

One (1) to four (4) ..... 50.00

(2)

Each additional billboard ..... 6.25

BILLIARD or POOL TABLE:

(1)

First table ..... 31.25

(2)

Each additional table ..... 18.75

BLACKSMITH\40.00

BONDS. (See Brokers)

BOOK AGENTS or MAGAZINE AGENTS. (See Canvassers)

BOOKKEEPERS. (See Accountants)

BOOT and SHOE REPAIR SHOP\50.00

BOOTBLACK:

(1)

First chair ..... 6.25

(2)

Each additional chair ..... 2.50

BOTTLING PLANT\100.00

BOWLING ALLEYS:

(1)

First two (2) alleys ..... 37.50

(2)

Each additional alley ..... 12.50

BROKERS:

(1)

Dealing in bonds, municipal, county and state ..... 120.00

(2)

Dealing in stocks (member of reputable exchange) ..... 120.00

(3)

Dealing in futures and options ..... 562.50

(4)

Dealing in fruits and vegetables ..... 40.00

BUILDING and LOAN ASSOCIATIONS, MORTGAGE COMPANIES\150.00

BUS LINE, operating in and out of city in intrastate commerce\50.00

BUSINESS COLLEGE. (See Schools)

C

CANDY:

(1)

Manufacturer ..... 40.00

(2)

Store ..... 20.00

CANNING PLANT\150.00

CANVASSERS. For regulatory provisions, section 9-186 et seq.

CARD WRITERS and ENGRAVERS\60.00

CARNIVALS, per week\562.50

CEMENT. (See Concrete block)

CERTIFIED PUBLIC ACCOUNTANTS\120.00

CHEMICAL ENGINEER. (See Engineers)

CHILD CARE CENTERS, DAY SCHOOLS, and NURSERIES\40.00

CHIROPODIST\60.00

CHIROPRACTOR\96.00

CIGAR and TOBACCO:

(1)

Dealer ..... 20.00

(2)

Manufacturer ..... 50.00

CIRCUS:

(1)

Per day ..... 450.00

(2)

Parades, per day ..... 150.00

CIVIL ENGINEER. (See Engineers)

CLAIM or COLLECTION AGENTS\60.00

CLAIRVOYANTS. (See Fortunetellers)

CLOTHING, DRESS GOODS, each agent selling to customers from samples\100.00

COIN-OPERATED DEVICES, automatic or otherwise, for amusement: (Machines vending merchandise are not included.) (See Vending machines)

(1)

Each ..... 25.00

(2)

Television ..... 7.50

(3)

Radio rental service ..... 37.50

COLLECTION AGENTS. (See Claim or collection agents)

CONCRETE BLOCK, cement, artificial stone, tile and terra-cotta, manufacturers, dealers and agents\120.00

CONTESTS, organizers and promoters: (Persons conducting contests by offering inducements for securing subscriptions to newspapers, magazines, periodicals or publications; persons conducting voting contests, or persons participating therein for the purpose of promoting sales or for other purposes, excluding theaters)\120.00

CONTRACTORS:

(1)

General building contractors ..... 200.00

(2)

Plumbing ..... 120.00

(3)

Electrical ..... 120.00

(4)

Glazing ..... 20.00

(5)

Painters and paper hangers ..... 50.00

(6)

House wreckers and movers ..... 60.00

(7)

Concrete, stone or brick foundation ..... 50.00

(8)

Sidewalk ..... 50.00

(9)

Street paving ..... 200.00

(10)

Lathing ..... 20.00

(11)

Plastering ..... 50.00

(12)

Roofing ..... 50.00

(13)

Tilesetters ..... 50.00

(14)

Tinsmith ..... 50.00

(15)

Not otherwise specified ..... 50.00

Any general contractor employing contractors in the various fields listed in this schedule shall pay a local business tax for each type of work done by his employees or subcontractors unless each employee or subcontractor is licensed to perform the particular work actually done.

CREDIT ASSOCIATIONS or BUREAUS\40.00

CURIOSITIES. (See Exhibits)

D

DAIRIES, each person selling or delivering milk in the city\50.00

DANCE HALLS, commercial\200.00

DECORATORS:

(1)

Interior ..... 50.00

(2)

Of streets or buildings with bunting, flags, streamers or other paraphernalia ..... 60.00

DELICATESSEN. (See Merchants)

DENTAL (PROSTHETIC) LABORATORY TECHNICIAN\50.00

DENTISTS\96.00

DEPARTMENT STORE. (See Merchants)

DETECTIVES, private\100.00

Before the issuance of any business tax receipt for the occupation of private detective, the applicant therefor shall file his photograph and a set of his fingerprints with the chief of police and shall also furnish said chief of police with evidence that the applicant is a person of good character. Each applicant for such business tax receipt shall pay to the city a fee of five dollars ($5.00) to cover the cost of investigating the character of the applicant. No business tax receipt shall be issued to any such applicant if such investigation discloses that he is not a person of good moral character. The applicant must deposit a one-thousand-dollar surety bond payable to the city treasurer.

DEVELOPMENT COMPANIES. (See Land development companies)

DISINFECTANTS. (See Insecticides)

DIVINE HEALERS. (See Fortunetellers)

DRAYMEN. (See Transfer Companies)

DRESS GOODS. (See Clothing, dress goods)

DRIVE-INS. (See Lunch stands)

DRUGSTORES. (See Merchants)

DRUMMER. (See Clothing, dress goods)

DRY CLEANERS and PRESSING CLUBS:

(1)

Maintaining an established place of business ..... 50.00

(2)

Maintaining a collection agency in the city but doing the cleaning or pressing outside of the corporate limits (shall also post a five-hundred-dollar surety bond payable to the city treasurer) ..... 50.00

DRY GOODS. (See Merchants)

DYE WORKS or STEAM CLEANERS:

(1)

Established place of business ..... 50.00

(2)

Maintaining a collection agency in the city, but performing the dyeing or cleaning at a point outside of the corporate limits, shall also post a five-hundred-dollar surety bond payable to the city treasurer ..... 50.00

E

ELECTRIC:

(1)

Appliances and supplies. (See Merchants)

(2)

Contractors. (See Contractors)

(3)

Engineers. (See Engineers)

(4)

Light companies or power plant ..... 1,250.00

EMPLOYMENT AGENCIES\100.00

ENGRAVER. (See Card writers)

ENGINEERS, civil, mechanical, electrical, mining and chemical, engineers and surveyors\96.00

EXHIBITS, of freaks or other curiosities, per day\20.00

EXPRESS COMPANIES\100.00

EXTERMINATORS. (See Termite exterminator)

F

FARM PRODUCE, sold from car, truck or railroad boxcar, per car\37.50

FEED STORES, including hay and grain:

(1)

Wholesale or retail ..... 50.00

(2)

Wholesale and retail ..... 100.00

FERTILIZER AGENCIES, retail, manufacturer, wholesale, branch office or sales or service agency\100.00

FILLING STATIONS, selling gasoline, oil or other petroleum products, in addition to any and all other licenses for garage, or other business in connection therewith:

(1)

First pump ..... 25.00

(2)

Each additional pump ..... 12.50

FIRE SALES\200.00

FISH and OYSTER DEALERS\20.00

FLORISTS\70.00

FORTUNETELLERS, PHRENOLOGISTS, PALMISTS, SOOTHSAYERS, council action, per week\18.00

FOUNDATION BUILDER. (See Contractors)

FOUNDRY:

(1)

Separate ..... 60.00

(2)

With machine shop ..... 100.00

FREAK EXHIBITIONS. (See Exhibits)

FRUIT and VEGETABLES:

(1)

Dealers. (See Brokers)

(2)

Sold from car, truck, or railroad boxcar. (See Farm produce)

(3)

Sold from vehicles by peddlers. (See Peddlers of merchandise)

FRUIT STANDS:

(1)

Selling fruit only ..... 60.00

(2)

Retail, selling cigarettes, soft drinks, etc. ..... 60.00

FUEL OIL RETAIL DEALERS:

Each gallon stored\.0125

FUNERAL DIRECTORS, UNDERTAKERS and EMBALMERS\96.00

FUTURES and OPTIONS. (See Brokers)

G

GAMES and AMUSEMENT DEVICES, automatic or otherwise. (See Coin-operated devices)

GARAGE, public. (See Automobiles)

GAS:

(1)

Selling or furnishing gas or liquefied petroleum gas in tanks, pressure bottles, including services incidental to filling or refilling tanks, or pressure bottles; and also including installing, connecting or reconnecting any such tanks or pressure bottle to appliances consuming such gas or liquefied petroleum ..... 375.00

(2)

Plants. (See Public utilities)

GASOLINE and OIL:

(1)

Wholesale dealers having an established place of business in the city ..... 100.00

(2)

Wholesale dealers not having an established place of business in the city, but taking orders and making deliveries or delivering gasoline and oils to be sold under brands of the company represented ..... 100.00

GLASS PLATE, dealers and agents\60.00

GLAZING CONTRACTOR. (See Contractors)

GRAIN and HAY. (See Feed stores)

GROCERY STORES:

(1)

Retail. (See Merchants)

(2)

Retail store combined with meats. (See Merchants)

(3)

Wholesale. (See Merchants)

H

HALL FOR HIRE\100.00

HAMBURGER STANDS. (See Lunch stands)

HARDWARE. (See Merchants)

HARNESS and SADDLERY REPAIRERS or MAKERS\20.00

HAT CLEANERS\20.00

HAWKERS or STREET VENDORS. (See Peddlers)

HAY, GRAIN and FEED, wholesale or retail. (See Feed stores)

HEALTH CLUB\60.00

HOSPITALS and SANITARIUMS, private:

(1)

With 20 patient rooms or less ..... 97.50

(2)

For each additional patient room in excess of 20 rooms ..... 3.13

HOT DOG STANDS. (See Lunch stands)

HOTEL or ROOMING HOUSE with:

(1)

More than 100 rooms ..... 225.00

(2)

76 to 100 rooms, inclusive ..... 168.75

(3)

51 to 75 rooms, inclusive ..... 112.50

(4)

26 to 50 rooms, inclusive ..... 75.00

(5)

16 to 25 rooms, inclusive ..... 50.00

(6)

5 to 15 rooms, inclusive ..... 18.75

HOUSE MOVERS. (See Contractors)

HOUSE WRECKERS. (See Contractors)

HYPNOTISTS. (See Professions)

I

ICE:

(1)

Factory, including cold storage and wholesale and retail sales ..... 337.50

(2)

Dealers, wholesale or retail ..... 100.00

ICE CREAM:

(1)

Carts, wagons, or trucks selling on streets at retail, each ..... 18.75

(2)

Parlor ..... 50.00

(3)

Manufacturers, retail ..... 50.00

(4)

Manufacturers, wholesale ..... 100.00

(5)

Trucks selling at wholesale ..... 100.00

For the purpose of this provision, any truck making deliveries of ice cream is the place of business of the wholesale dealers.

INSECTICIDES, including disinfectants, whether separately or in connection with any other business, dealers or agents\100.00

INSURANCE:

(1)

Each agency, association, society, company, firm or corporation doing any kind of insurance business within the corporate limits of the city, including those engaged in the business of insuring against fire, indemnity, accidents to persons, loss by theft or destruction of property, acting as surety on bonds, guaranteeing the fidelity of employees, insuring employers against accident to employees, plate glass insurance, life insurance and sick and funeral benefit insurance ..... 50.00

(2)

Each additional solicitor ..... 30.00

(3)

Each insurance company, association or society whether a stock company or a mutual company doing business within the corporate limits of the city shall pay a business tax upon the following schedule:

a.

Compensation and liability ..... 84.00

b.

Surety companies ..... 84.00

c.

Fire insurance companies ..... 84.00

d.

Life insurance companies ..... 84.00

e.

Title insurance companies ..... 84.00

f.

All other insurance companies ..... 84.00

J

JEWELERS, Retail. (See Merchants)

JEWELRY REPAIR SHOP\20.00

JUNK DEALERS:

(1)

Not housed in permanent buildings or enclosures ..... 80.00

(2)

Housed in permanent buildings or enclosures ..... 60.00

(3)

Itinerant, having no place of business within the city, per year or fraction thereof ..... 100.00

K

KNIFE OR SCISSORS SHARPENERS\20.00

L

LABORATORIES, mechanical or analytical\100.00

LADIES' CLOTHING. (See Merchants, clothing)

LAND DEVELOPMENT COMPANIES\50.00

LATHER. (See Contractors)

LAUNDRIES, (wet wash, linen and towel supply and other kindred business,) including solicitors for same located within the city or located outside the city, but soliciting business inside the city\200.00

LEATHER and LEATHER GOODS:

(1)

Dealers, including baggage. (See Merchants)

(2)

Works. (See Harness and saddlery)

LOAN COMPANIES\200.00

LOCKSMITHS or GUNSMITHS\20.00

LUMBER:

(1)

Dealers' and builders' supplies ..... 150.00

(2)

Manufacturers ..... 200.00

LUNCH STANDS, no tables or chairs\40.00

LUNG-TESTING MACHINES, for profit\40.00

M

MACHINE SHOP\100.00

MACHINERY:

(1)

Dealers or agents ..... 120.00

(2)

In connection with auto agency, an additional ..... 80.00

MARBLE WORKS. (See Monument and tombstones)

MASSEURS. Whether or not a separate business or in connection with any other business\40.00

MEAT DEALERS, Retail. (See Merchants)

MEAT or PACKINGHOUSE PRODUCE, wholesale\337.50

MECHANICAL ENGINEER. (See Engineers)

MERCHANTS, wholesale and retail, not specifically covered:

(1)

On average monthly inventory to and including $6,250.00 ..... 31.25

(2)

Average monthly inventory from $6,250.00 to $12,500.00 ..... 62.50

(3)

Average monthly inventory from $12,500.00 to $25,000.00 ..... 93.75

(4)

Average monthly inventory from $25,000.00 to $37,500.00 ..... 125.00

(5)

Average monthly inventory from $37,500.00 to $62,500.00 ..... 187.50

(6)

Average monthly inventory from $62,500.00 to $100,000.00 ..... 375.00

(7)

Average monthly inventory from $100,000.00 to $187,500.00 ..... 500.00

(8)

Average monthly inventory more than $187,500.00 ..... 625.00

Average monthly inventory will be calculated on the basis of the beginning annual inventory and the ending annual inventory divided by two (2).

MERCHANTS' CREDIT ASSOCIATION. (See Credit associations or bureaus)

METAL or IRONWORKS, not otherwise provided for\100.00

MILK DEPOT\20.00

MINING ENGINEER. (See Engineers)

MINSTREL SHOWS:

(1)

Advertising patient medicine, per day ..... 270.00

(2)

Parade, in addition to above business tax receipt ..... 50.00

(3)

Tent shows (parade not allowed), per day ..... 180.00

(Business tax receipt issued only upon city manager's approval of location.)

MONEY LENDERS, private individuals lending money\200.00

MONUMENT AND TOMBSTONES\20.00

MORTGAGE COMPANIES. (See Building and loan associations)

MOTORCYCLE, dealers in, agents or shops\60.00

MOVING PICTURE HOUSES. (See Theaters)

MUSIC or MUSICAL INSTRUMENTS. (See Merchants)

N

NATUROPATHIC PHYSICIANS\96.00

NEON SIGNS, or other gas-filled signs\100.00

NEWSPAPERS:

(1)

Publishing:

a.

Daily ..... 60.00

b.

Weekly ..... 40.00

c.

Printing shop in addition to publishing ..... 40.00

(2)

Newsstands ..... 30.00

NOVELTY WORKS\60.00

NURSERY STOCK or FOREST TREES\50.00

O

OCULIST, OPTOMETRIST and OPTICIAN\100.00

OIL. (See Gasoline and oil)

OPTICIAN. (See Oculist)

OPTOMETRIST. (See Oculist)

ORGANIZER. (See Contests)

ORIENTAL GOODS:

(1)

Dealer ..... 60.00

(2)

Auctioneer. (See Auction stores and auctioneers)

ORNAMENTAL SHRUBS, dealer in:

(1)

Per year ..... 60.00

(2)

Per day ..... 10.00

OSTEOPATHS\96.00

P

PACKINGHOUSES, FRUITS AND VEGETABLES:

(1)

Having a potential productive capacity of more than 125 boxes per hour ..... 150.00

(2)

Having a potential productive capacity of less than 125 boxes per hour ..... 80.00

PAINT:

(1)

Shop:

a.

Painting furniture or like goods ..... 100.00

b.

Painting automobiles. (See Automobiles)

(2)

Store. (See Merchants)

PAINTING CONTRACTORS. (See Contractors)

PAPER HANGER. (See Contractors)

PARKING LOTS. (See Automobiles (d))

PAVING CONTRACTORS. (See Contractors)

PAWNBROKERS or PAWNSHOPS, permanently established in city\$100.00

All business tax receipts for the following shall be subject to the provisions of section 9-151 et seq.

PEDDLERS of MERCHANDISE:

(1)

Not otherwise specified:

a.

Per day ..... 20.00

b.

Per year ..... 60.00

(2)

Vegetables and fruits from vehicles:

a.

First vehicle ..... 37.50

b.

Each additional vehicle ..... 15.00

(3)

Fish ..... 40.00

(4)

Medicine, drugs, etc. ..... 270.00

(5)

Transient merchants ..... 100.00

(6)

Rubber balloons ..... 20.00

PHARMACIES (Business tax receipt not to be issued unless applicant shall first exhibit a current permit issued by the board of pharmacy)\120.00

PHOTOGRAPHERS:

(1)

Itinerant ..... 90.00

(2)

Resident ..... 50.00

(3)

Resident or itinerant, employing the sale of coupons, tickets or any other scheme or device for the purpose of permitting persons to participate in the same where any reward is to be made or claim is to be made of any photograph ..... 180.00

(4)

Solicitor for enlarging and finishing portraits ..... 180.00

PHYSICIANS OR SURGEONS (Business tax receipt not to be issued until certificate issued by state board of health is exhibited)\96.00

PIANO OR ORGAN TUNERS\20.00

PLASTERER. (See Contractors)

PLATING, nickel, silver, etc.\40.00

PLUMBER. (See Contractors)

POOL TABLE. (See Billiard or pool table)

POPCORN AND PEANUT MACHINES\50.00

POWER PLANTS. (See Electric)

PRECOOLING AND AIR-CONDITIONING SYSTEMS or PLANTS, not operated in connection with refrigerator or refrigeration plants nor in direct connection with other plants required to pay a business tax and obtain a business tax receipt under this chapter\180.00

PRESSING or DRY CLEANING SHOPS. (See Dry cleaners and pressing clubs)

PRINTING SHOP. (See Newspapers)

PRODUCE:

(1)

Dealers. (See Brokers)

(2)

Farm, sold from car, truck, or railroad car. (See Farm produce)

(3)

Sold from vehicles by peddlers. (See Peddlers of merchandise)

PROFESSIONS, privileges and occupations, not otherwise specified\$ 96.00

PROMOTER. (See Contests)

PROSTHODONTIST. (See Dental laboratory technician)

PUBLIC UTILITIES:

(1)

Gas plants and distribution systems ..... 450.00

(2)

Electric light plants. (See Electric)

R

RADIO:

(1)

Broadcasting station ..... 100.00

(2)

Repair ..... 40.00

(3)

Sales. (See Merchants)

RAILROADS, ticket offices\225.00

REAL ESTATE:

(1)

Agents, brokers ..... 50.00

(2)

Salesmen ..... 30.00

REPAIRER, of furniture and other small articles (not paying any other business tax)\20.00

RESTAURANTS, CAFES, TEAROOMS, CAFETERIAS:

(1)

With seats for 15 or more ..... 100.00

(2)

With seats for 14 or less ..... 60.00

RETAIL CREDIT ASSOCIATIONS. (See Credit associations or bureaus)

RINKS, skating or bicycle\200.00

ROOFER. (See Contractors)

ROOMINGHOUSE. (See Hotels)

RUBBER BALLOON PEDDLER or DEALER. (See Peddlers of merchandise)

S

SAFES, sale or exchange\$ 60.00

SANITARIUMS. (See Hospitals and Sanitariums)

SCHOOLS:

(1)

Art ..... 40.00

(2)

Business ..... 40.00

(3)

Dancing ..... 40.00

(4)

Dramatic ..... 40.00

(5)

Motor vehicle driving ..... 40.00

(6)

Music teachers:

1—10 students\6.25

11—20 students\12.50

More than 20 students\25.00

SEED STORE. (See Merchants)

SEPTIC TANK, manufacturer or dealer, or any person, association of persons, firm or corporation installing the same. (See Contractors)

SEWING MACHINE:

(1)

Repairer ..... 20.00

(2)

Dealer or agent ..... 50.00

SHOE REPAIR SHOP. (See Boot and shoe repair shops)

SHOESHINE PARLOR. (See Bootblack)

SHOOTING GALLERY\100.00

SHOWS, of all kinds, vaudeville, theatrical, etc. (except carnivals and circuses), per day\180.00

SHRUBS. (See Ornamental shrubs; Nursery stock)

SIDE SHOWS. (See Exhibits)

SIGN PAINTER\40.00

SKATING RINKS. (See Rinks)

SODA or MINERAL WATER FOUNTAINS. (See Merchants)

SOLICITORS. (See Canvassers)

STATIONERY. (See Merchants)

STEAM CLEANERS. (See Dye works or steam cleaners)

STENOGRAPHERS, public\20.00

STOCKS. (See Brokers)

SURVEYORS. (See Engineers)

SWIMMING POOL. (See Bathhouses)

T

TAILORS\$ 40.00

TAXI or JITNEY:

(1)

First vehicle ..... 25.00

(2)

Each additional vehicle ..... 12.50

TEA OR COFFEE STORES. (See Merchants)

TELEGRAPH COMPANIES\150.00

TELEPHONE COMPANIES\450.00

TENTS. (See Merchants)

TERMITE EXTERMINATOR\100.00

TERRA-COTTA. (See Concrete block)

THEATERS:

(1)

Seating capacity up to 300 ..... 62.50

(2)

Seating capacity 300 but less than 500 ..... 156.25

(3)

Seating capacity 500 but less than 750 ..... 281.25

(4)

Seating capacity 750 and over ..... 375.00

TILE. (See Concrete block)

TILESETTER. (See Contractors)

TINSMITH. (See Contractors)

TIRES:

(1)

Sales and service ..... 60.00

(2)

Sales and service, including retreading shop ..... 100.00

TITLE COMPANIES. (See Abstract companies)

TOURIST CAMP or TRAILER PARK:

(1)

Each ..... 120.00

(2)

Combined ..... 200.00

TOURS, agents selling tickets for intrastate travel, not otherwise provided for\24.00

TOWEL SUPPLY COMPANIES. (See also Laundries)

Solicitors of, soliciting business in the city\$180.00

TRAILER PARK. (See Tourist camp)

TRANSFER COMPANIES or DRAYMEN:

(1)

One truck or wagon ..... 25.00

(2)

Each additional truck or wagon ..... 12.50

TRAVELING SALESMAN. (See Clothing, dress goods)

TREES. (See Nursery stock or forest trees)

U

U-DRIVE-ITS. (See Automobiles (e))

UMBRELLA REPAIRER, per day\20.00

UNDERTAKERS and EMBALMERS. (See Funeral directors)

UPHOLSTERERS and FURNITURE MENDERS\40.00

V

VEHICLES FOR HIRE. (See Automobiles; Taxi or jitney)

VENDORS, street, per day. (See Peddlers of merchandise)

VENDING MACHINE, vending merchandise of any kind except as set out in section 9-34 and not including machines classified under coin-operated devices for amusement, provided that this tax shall be paid by the owner of each machine:

(1)

1¢ machines ..... 7.50

(2)

5¢ machines ..... 15.00

(3)

10¢ machines ..... 22.50

(4)

25¢ machines ..... 30.00

(5)

5¢, 10¢ and 25¢ machines, combined ..... 15.00

VETERINARIAN or VETERINARY SURGEON\96.00

(Business tax receipt to be issued only after exhibiting certificate issued by state board of health)

VULCANIZING PLANT, unconnected with other business\40.00

W

WASH RACK, AUTO, unconnected with other business\40.00

WASHING MACHINES, business of renting or operating for hire without ironing or mangling service or facilities\$ 100.00

WASTEPAPER DEALER\40.00

WATCH COMPANIES, public utility\450.00

WATCHMAKER. (See Jewelry repair shop)

WEAPONS. (See Guns)

WEIGHING MACHINE, each\6.25

WOOD, COAL, COKE or OTHER FUEL:

(1)

Dealers, including woodyards ..... 40.00

(2)

Wood peddlers, not having woodyard or permanent place of business in city, per vehicle ..... 20.00

Y

YOU-DRIVE-IT. (See Automobiles)

(Code 1959, § 15-43; Ord. No. 89-37, § 1, 9-11-89; Ord. No. O-07-28, § 13, 3-12-07; Ord. No. O-11-20, § 1, 9-12-11)