HomeMy WebLinkAboutOrdinances Book 10, Page 401, No Ordinance NumberPage 401
AN ORII NANCE FIXING AND REGULATING THE LICENSE TAXES, AND
MANNER AND FORM OF GRANTING AND ISSUING SR4E ON THE VARIOUS LINES OF
BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS IN THE C ITY
OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAY!,TENT THERE*
OF, AND FOR VIOLATION THEREOF, AND MAKING IT UNLAWFUL TO ENGAGE IN
ANY SYCH LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND
CALLINGS WITHOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES
AS PROVIDED HEREIN.
BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY
OF PADUCAH, KENTUCKY:
SECTION 1.
Whenever used in this ordinance the word "persony shall be
construed to include within its meaning not only natural persons,
but also firms, partnerships, associations, companies and cor-
porations.
SECTION 2.
That on and after the first day of Januaby 1941, and on the
same day in each succeeding yearhereafter, it shall be unlawful for
any person to engage in any business, occupation, profession, trade'
or calling hereinafter mentioned, in the City of Paducah, Kentucky,
until such person has first paid the amount of license tax to the
City Treasurer and has obtained from her the license as hereinafter,
specified and required; if any such license tax be not so paid and
the license procured on or before the first day of February in each
year hereafter, 'there shall be added to uch license tax a penalty
of ten (10) per centul thereof, and any and all such persons paying,
or offering to pay such license taxes after same have been delinquent,
shall also pay said ten (10) per cent penalty thereon; provided
further, that such person commencing business after the first day
of February shall pay the license tax required in this ordinance and
upon failure to so pay same within Thirty (30) days after commencing
such business, there shall be added to uch license tax a penalty
of 10 �- thereof. Said license taxes and penalties may be recovered
as other delinquent taxes.
All such licenses shall have printed or stampdd,on the
face of same, in large figures, the year for which same are issued, .
and it shall be the duty of the person procuring or having such
license to keep same posted or otherwise exposed on some conspicuous
place in his or their place of business, where the same shall at all'
times be within the public view.
Page 402
No person, except as otherwise provided herein under the
classifications of "Merchant retail." and "Merchant wholesale"
shall be authorized to do amy business thereunder, other than that
specifically set out in such license.
For non-payment of any license within sixty (60) days
after penalty date, the Board of Commissioners may, at its discretion
instruct the City Manager to order such place of business closed.
Section 3 - Non-residents.
That on and after the 1st day of January, 1941, and on the
year thereafter, it shall be unlawful for any
da in each ,
same y Y
person who is a non-resident of the city, or has his place of busi-
ness outside the city limits, to engage in any business, occupation,
profession, trade or calling hereinafter mentioned, in the City of
Paducah, Kentucky, until such person has first paid the amount of
license tax to the City Treaaurer and has obtained from her the
license as hereinafter specified; if any such license tax be not
so paid and the license procured on or before the first day of '---� -- �-
February in each year hereafter, there shall be added to such /
license tax a penalty of ten (10) per cent thereof, and any and
all such persons paying, or offering to pay such license taxes after
the same have been delinquent, shall also pay ten (10) pner cent
penalty thereon; provided further that such person commencing
business after the first day of February shall pay the license tax
required in this ordinance and upon failure to so pay same within
thirty (30) days after commencing such business, there shall be
added to such license tax a penalty of Ten (10) per cent thereon.
Said license taxes and penalties amy be recovered as any other
delinquent taxes.
Such license shall be required of any person residing
outside the city or having a place of business outside the city
limits if such person shall engage with continued activity in any
business, occupation, profession, trade or calling hereinafter
mentioned in the city, and who actually solicits and accepts
business by holding himself out as en.,aging in such btLsiness .the
same as any person residing in the city and engaged in a similar
business, occupation, profession, trade or calling.
No non-resident to whom any license is issued as herein
provided for, shall be authorized to do any business thereunder,
other than that specified in such license.
For non-payment of such license tax within sixty (60) days
after penalty date, the Board of Commissioners may at its discretion
instruct the City Manager to prohibit such non-resident from engaging
in or following his occupation or business within the city.
Page 403
Section 4 -
Each license shall state the name of the permon to whom it
is issued, and no such license shall be assignable or transferable;
nor shall any such license authorize any person other than the one
mentioned in the license to do any business or to follow any
occupation, profession, trade or calling other than that provided
in such license. There shall be a separate license for each place
of business, and each branch store or separate establishment shall
be construed as a separate unit for the purpose of license taxes
as provided herein.
Section 5.
All licenses granted under this ordinance, except as other-
wise herein provided shall e xpire on the 31st day of December of
each and every year, and no license, except as otherwise herein
provided, shall be issued for a less period of time than six (6)
months, and if applied for prior to the first day of July shall
-— be issued for the full year, nor for a less fee than One (1.00)
Dollar.;) No portion of any license tax shall be refunded to any
person, firm, company or corporation, or to anyone else for their
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use or benefit.
Section 6.
An advertisement of any kind by any person, that he, they
or it, is erg aged in any calling, occupation, trade, business or
profession,f or the carrying off of which a license is required
under this ordinance, shall be conclusive evidence for such license
tax as provided by this ordinance.
Section 7.
Every person desiring to procure a license, as herein pro'-
vided, shall when required, make application in writinZ to the City
Treasurer, giving and disclosing the information necessary to enable
the City Treasurer to determine the amount of license tax to be
paid, the character of business to be conducted, and such other
facts as may be necessary or proper to determine whether the
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applicant for such license shall be granted the license applied
for, and in order to ascertain any facts necessary to determine
the amount of license tax to be paid the City Treasurer may
require each applicant, so applying to furnish such information
under oath, as may be so reglxired.
Section 8 -
• Upon violation of any provision of this or any other
ordinance or laws of the State of Kentucky by any person hold ing
a license to engage in any business, occupation, profession, trade
or calling as herein provided, such license may be revolted by the
Board of Commissioners; and the judgment or conviction in the
Page 404
Police Court or my other Court of competent jurisdiction of a
violation of any of the provisions of this or any other ordinance
or laws of the State of Kentucky shall be conclusive evidence of
such violation.
Section 9.
Each person carrying on or conducting any business, trade
occupation, employment or profession for which a license is re-
quired under the provisions of this ordinance, or any other
ordinance not repealed by this ordinance, where a fine has not
been provided for, without first having obtained a license to
carry on and conduBt such business, trade, occupation, employment
or profession, shall be guilty of a misdemeanor; and upon conviction
in the Police Court in the City of Paducah, shall be fined not less
than Five (65.00) Dollars nor mor6 than Twenty ('20.00) Dollars,
and each day that such business, trade, occupation, employment
or profession is carried on without such license shall be
considered a separate offense.
Section 10.
Every person, before engaging in any business, occupation,
profession or trade or calling hereinafter mentioned and described
shall pay the license tax hereinafter provided, and set opposite
the name of the business, occupation, profession, trade and
calling for which license taxes are required, together with the
amount of such license tax, the same applying to each business
location, except as otherwise specifically set out, are as
follows;
Section 11 - Abstractors of Title
Each person engaged in the business of abstracting or
guaranteeing of titles shall pay a license tax of '25.00. This
section shall not apply to licensed attorneys.
Section 12 - Adding Machines, Cash Registers, Scales and
Typewti tters
Each person renting, selling or offering for sale Adding .
Machines, Cash Registers, Computing Scales, Typewritters, etc.,
shall pay a license tax of '25.00.
Section 13 - Advertising Agents
Each person engaging in the business of advertising the
business of others, or engaging in the business of furnishing
or leasing advertising space for others upon bill -boards, fences
or the exterior of buildings, shall pay a license tax of $50.00
Such fee shall be required of any person engaging in the
business of advertising in or on buses or trucks operated in the
Ci ty.
Page 405
Section 14 - Agricultural Implement Dealer
,Every person engaged in the business of selling agricultural
implements of any kind shall pay a license tax of $25.00.
Section 15 - Amusement Parks,%
Every person engaged in the business of conducting amuse-
,. �
ment parks, or plays, games or entertainments in such parks shall
pay a license tax of $100.00. But this Section shall not apply
,to the business of conducting carnivals, circuses or tent shows,
walkathons, marathons or physical endurance contests.
Section 16 - Auctioneers
Every person selling at auction or public outcry goods,
wares, merchandise, stocks, houses, lots, lands or produce of any
kind, including live stock and tobacco, when selling on commission
or fee basis (as distinct from salary basis) shall be deemed an
auctioneer, and shall pay a license tax of $3.00 per day while
actually engaged in such opcupation, or shall pay for the entire
year a fee of .',50.00; provided that this section shall not
apply to judicial or executive officers making a sale by virtue
of any judgment or decree of any Court.
Section 17 p Auction House
Each person conducting an Auction House where goods,
wares, and merchandise of any kind are sold at public auction,
excepting in conducts ng auctions at tobacco houses, shall pay a
license tax of $100.00. But this Section shall not apply to any
licensed business house which shall close out its stock of goods
or hold a public auction, or to any sale under an Order of Court.
Section 18 - Auto Filling Stations - Selling accessories
Each parson engaged in the business of conducting a
filling station where gas and oil only is sold, or i•;here auto
supplies, accessories and batteries are sold, but no automobile / D
repair work is done, shall pay a license tax of $25.00.
Section 19 - Auto Filling Station - Re
gDair work
Each person engaged in the business of conducting a filling
station where gar, oil, auto supplies, accessories or batteries are, �
sold and suchsny 'f
pe rson also does automobile repair work, shall pay
y/
a license tax of $50.00.
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Section 20 - Auto Finance Companies]
�f
Each person, or agency and each non-resident company
. having a.representative, a solicitor, correspondent or agent in
the City, engaged in the business of financing or loaning money on
automobiles and taking a chattel mortgage thereon or b1ll of sale
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therefor, or buying the notes or bills of sale secured by lien or
mortgage on same, shall pay a license tax of r150.003
Page 406
Section 21 - Automobile Dealers, Accessories, & Repair Shop
Each person engaged in the automobile business ,hereinafter
(C ,�� specified shall pay the following license tax for each place where
21 such business is conducted:-
(
Auto Battery Dealer, Whblesale or distributor - - - - -?'; 25.00
ilu Selling automobiles as dealer or agent; selling
supplies, accessories, batteries, gas and oil,
or either, at retail; and operating repair shop - - - 75.00
Selling automobiles as dealer or agent; selling
supplies, accessories, batteries, gas and oil,
or either, at retail, but not operating repair shop - 50.00
Selling automobiles as dealer or agent; not selling
supplies, accessories, batteries,. gas and oil, or
either; and operating repair sho- - - - - - _ _ _ _ 50.00
Selling automobiles as dealer or agent, but not selling
supplies, accessories, batteries, gas and oil, or
either, and not operating repair shop - - - - - - _ _ 40.00
Selling supplies, accessories, batteries, gas and oil
or either at retail, operating repair shop, but not
selling automobiles _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 50.00
/ Selling supplies, accessories, batteries, bas and oil,
or either, at retail; but not operating repair shop
or selling automobiles _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ 25.00
Operating repair shop; not selling supplies, accessories
batteries, gas and oil, or either, and not selling
automobiles- _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 25.00
Auto Dealer used car lot, selling or displaying used cars
on lot or yard. License tax shall be paid by
Auto Dealer conducting sales or display lot or
lots adjoining garage or conducting lot or lots
at another location, as well as by auto dealer
having no other place of business - - - - _ _ _ _ _ _ 25.00
Exclusive used car lot where no other license is charged -100.00
Section 22 - Automobile Service d 1.1iscellaneous
Every person engaged in the business of servicing auto-
mobiles as hereinafter specified shall pay the following license
tax for each place where such business is conducted: -
Auto Tire, Dealer - Wholesale _ _ _ _ _ _ _ _ _ _ _ _ _
_725.00
Auto Paint Shop_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ 25.00
Autombbile Parking Lot _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
20.00
Automobile Storage _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ 25.00
Automobile Wrecking or Second Hand Parts - - - - _ _ _
_ 75.00
Automobile for hire, passenger - for first automobile-
- 20.00
for each additional automobile - - - - _ _ _ _ _ _ _
- 10.00
Automobile truck for hire, each automobile truck used
as a moving van or f6r hauling freight or eip ress-
Two (2) Ton capacity or less - - - - - - - - - - - -
- 10.00
More than two (2) ton capacity - - - - - - - _ _ _ _
_ 15.00
Section 23 - Auto Supplies - Accessories - Wholesale
Each person engaged in the business of selling at
whole-
sale auto supplies and accessories shall pay a license tax
of
$100.00.
Section 24 a Awnings and Tents
Aft
Each Person engaged in the b usiness of manufacturing,
handing, repairing or selling awnings, tents or other canvas supp-
lies shall pay a license tax of '725.00
Page 407
Section 25 - Bakery
Each person conducting a bakery business, either wholesale
[;,,•j%
r
' or retail, shall pay a license tax of "25.00 if a truck is not
d
;
operated in connection with such bakery or store.
�-
Eafh person conducting a bakery business, either wholesale •� Ni
or retail, shall pay a license tax of ti"p50.00 where one or more`���
trucks are operated in such business. This Section shall also
include any person who operates a truck or trucks in the selling
of bakery products where such person does not own or operate a
bakery or store.
Section 26 - Barber Shops
Each person conducting a barber shop shall pay the
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following license tax:
Barber Shop, first chair - - - - - - - - - --y10.00
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Each additional chair - - - - - - - - - _ _ _ 4.00
Each Bath Tub or Shower - - - - - - - - - - - 3.00
Section 27 - Barge or Boat Builders
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Each person conducting the business of constructing or
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repairing barges or boats, not operating dry docks or ways, shall
pay a license fee of ,;>25.00.
Section 23 - Beauty Parler
I
!
Each person conducting a beauty parlor shall pay a
license t ax of .;p10.00 for the first operator, and 4'5.00 for the
next two (2) operators employed and for four or more operators
.� ,
employed he shall pay a license tax of 4;25.00. A person conductin-
a beauty parlor shall mean and include complexion specialists, hair
J '7
dressers, manicurists, masseurs and beauty schools.
Section 29 - Bocycle Shop
For conducting a bicycle shop a license fee of X10.00
shall be paid.
Section 39 - Billiard or Pool Ball
Each person engaged in the business of conducting a
billiard or pool hall shall pay a license tax od fi35.00 for the
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first table, and for each additional table operated he shall pay
!
I a license tax of ,j15.00.
Section 31 - Blacksmith
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Each person conducting a blacksmith shop shall pay a
license tax of sp10.CO.
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i! Section 32 - Book Binder
Each person engaged in the usiness of binding books
shall pay a license tax of :,15.00.
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Section 33 - Boarding and Rooming house
Each person c onductiq-, a boarding house shall pay a
license tax of ti:aO.00 where as many as five (5) boarders are served
with meals.
Page 408
Each person conducting a rooming house where five (5)
or more roamers pay rent for a room or rooms occupied by them shall
pay a license tax of :,:10.00. For conducting both a boarding house
and rooming house, the license tax in no event shall exceed N10.00.
Section 34 - Bottlers
Each person engaged in the Business of bottling drinks
shall pay a license tax of (;150.00.
Section 35 - Bowling Alley
Each person conducting a bowling alley shall pay for the'
first alley operated a license tax of °,r25.0O3 and for each additional
alley operated a license 'tax of +15.00.
Y ection 36 - Brokers
(p Each person engaged in the buying, selling, soliciting,
,T or receiving or delivering orders for the purchase or sale of lumber,
ji�
V� tobacco, merchandise, bonds or securities, or any other thing of
value on commission or otherwise, is a broker within the meaning
s� of this ordinance and shall pay for the businesses hereinafter
enumerated the following license tax:
Corporation stocks, bonds or securities of any kind w50.00
Lumber Broker - 50.00
Tobacco Broker 50.00
tderchandise Broker carrying or not carrying floor stock 50.00
Commission Broker, owner of seat on Stock Exchange 500.00
Agent of owner of seat on Exchange 50.00
(without direct wire)
With direct ',vire 250.00
Live Stock Broker . . . . . . . . . . . . . . . . . . . . 25.00
Section 37 - Broker, Stock or Bucket Shop
i
Stock Broker or Bucket Shop shall be, within the meaning
i I
of this ordinance, one who buys, sells, solicits, receives or
delivers orders for the purchase or sale of futures dealing; in marlins
or part payment of the price in advance on wheat, corn, cotton, porik,
lard, railroad stocks or bonds as a business, and such Stock=roker;
or Bucket Shop shall pay a license tax of X2000.00.
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Section 38 - Broom Manufacturer �
Each person engaged in the business of manufacturing
brooms shall pay a license tax of '25.00.
Section 39 - Building Material and Supplies
Each person engaged in selling building material or
!i supplies at wholesale or retail shall pay a license tax of 450.00.'
Section 40 - Building and Loan Association
Each person engaged in the business of a Building and
Loan Association shall pay a license tax of 'x25.00.
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Section 41 - Butter, Eggs or Poultry, '.Vholesale
Each person engaged in t he business of selling, butter,
ergs, or poultry at wholesale shall pay a license tax of ;x50.110.
Pa",e 409
Section 42 - Burglar Alarm or 'watchman Service or Agency
i
Each person engaged in the business of leasing or selling
. burglar alarms or conducting an agency for repairing and servicin;
I'
curglar alarms or other similar mechanical devices shall pay a I
"license tax of ,,,50.00.
Section 43 - Bwrial ;association
ISI
Each person e ngaged int he b us iness of a Burial
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Association shall pay a license tax of •,p50.00.
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1 Section 44 - Caliope or Radio
Each person operating a caliope, radio, loud-speaker or
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other sound producing menhanical device on the streets of the city
for advertising purposes shall pay a license tax of +,5.00 for each
day that the same is so o;rerated. 'To such license shall be issued
i
W
ithout the written consent of the l,ayor.
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Section 45 - Candy raker
Each person enraged in t he business of making candy for
sale at dnolesale or retail, but not operating a factory, shall pay
I
a license tax of x,20.00.
Each person en-aged in the business of manufacturing
candy for sale at retail or wholesale, and operating a factory,
shall pay a license tax of .„:50.00.
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Section 46 - Canning Factory
Each person operating a Canning Factory shall pay a
license tax of ;50.00.
Section 47 - Carpet Cleaners and Renovators
Each person conducting a cappet cleaning or carpet
renovating business shall pay a license tax of ,n25.00.
Section 48 - Carnival or Street Fair
Each carnival or street fair exhibiting within the city
lirr.its shall pay a license tax of (p50.00 per day, and the agent,
manager or proprietor of each carnival or street fair exhibit-trig
outside the city limits but making a parade on the streets of the
city shall pay a license tax of J25.00 for each parade.
No license shall be issued to any owner, agent, manager or
proprietor of a carnival or street fair for performance within the
I
city limits until the c onsent of the Board of Commissioners has been
I
obtained, and the streets shall not be used for a parade shown by a
carnival or street fair until the consent of said Loard has been
' obtained.
Section 49 - Cattle Dealer
Each person enraged in the .business of buying or selling
cattle or other live stock in the city shall pay a license tax of
i
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� Q'25.00.
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Page 410
l! Section 50 - Christmas Trees, Holly Wreaths, etc.
Each person engaged in the business of selling Christma6
trees, Holly Wreaths or any other Christmas decorations shall pay
a license tax of $10.00.
Section 51 - Cigarettes, Cigars, Tobacco and Candy -
Wholesale
Each person engaged in the bzsiness of selling cigarettes
cigars, tobacco, and candy at wholesale shall pay a license taQ of
x50.00.
i! Section 52 - Cigarettes, Cigars, Tobacco, Candy and
j News Stand - Retail
Each person engaged in the business of sellin„
cigarettes
II cigars, tobacco, and candy at retail and/or conductin, a news stand
shall pay a license tax of ;25.00,(
Section 53 - Circuses
Each person engaged in the business of conducting a circus
exhibiting within the city limits shall pay the following license tax:
j
Circus charging less than 25� admission, per day 25.00
Circus chargins 25� and under 50� admission, per day 100.00
j Circus chargins 50/ and over admission, per day 150.00
Circus side shows, per day25.00
Each owner, agent, manager or g proprietor of a circus
which, exhibiting outside the c ity limits, shall load and unload
ianimals, paraphernalia and equipment on any street of the city,
i
shall pay a license tax of .150.00. Said license tax shall include
the privilege of parading, but noc ircus shall be permitted to load or
unload upon the city streets or to conduct a parade thereon until
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the owner, agent, manager or proprietor of such curcus shall have
lexecuted to the City of Paducah an indemnifying bond with surety
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approved by the -oard of Commissioners, and under which bond such
circus owner, agent, manager or proprietor shall agree to indemnify
lithe City of Paducah against any and all damage to its streets, or
any other damage which might result onaccount of the loading
land unloading of circus anAmals, paraphernalia and equipment, or as
la result of conducting a parade on the streets of the city. In no
event shall a license be issued to any circus owner, agent, manager)
or proprietor for unloadins,- and loadin or for conducting a parade
(within the c ity until the c onsent of the Boardof Commissioners
�i
(,has been obtained.
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Section 54 - Clairvoyant, Fortune Teller, etc.
\4Each Astrologer, Clairvoyant, faith doctor, fortune Teller,
h Hypnotist, palmist, and Phrenologist shall pay a license tax of
-100.00 per year'for advertising or practicing his act, profession
.�
or business, and no person shall engage in any of said businesses, ,
occupations, professions, trades or callings until such license is
applies for, procured and paid.
Page 411
Applications for licenses hereunder shall be made in
writing and the person applying therefor shall state his name,
age and place of residence, including his street address within the
city, and shall specify the business, occupation, profession, trade
or calling which he proposes to pursue, and all licenses issued
hereunder shall specifically state the place of 1,usiness of the
applicant or the place where such business, occupation, profession
trade or calling is to be pursued. The license issued hereunder
shall not be transferable from one person to another, and no license
shall be issued for a less period of time than for the Fiscal Year.:
S_ction 55 - Coal Peddler
Each coal peddler shall pay a license tax of $;5.00.
A coal peddler shall be construed to include any person who purchases
coal from either wholesale or retail dealers in the city, and makes
sales thereof in quantities less than -one-half ton, and sells and
delivers such coal from trucks, wagons or other vehicles in which
coal may be hauled.
Section 56 - Coal Merchant
Each Coal Merchant shall
pay a license 'tax of N5) .00.
The term "Coal L'erchant" as herein used means any person regularly
engaged in the sale and delivery of coal or fuel to retial customers, 2>
possessing unloading, storage, delivery, sales and service facilities
f������
.adequate to, the needs of the retail trade area served, and main-
taining an office accessible to the public at which coal may be
ordered.
Section 57 - Coal Haulers
Each coal hauler shall pay a license tax of N25.00 for
each truck or wagon used in such business.
The term "Coal Hauler" as herein used, shall mean any
person who makes purchases of coal from points outside the city and,
sells and delivers the same to retail customers by use of trucks or!
wagons in which coal is hauled from such points outside the city,
Section 58 - Coal, 'riholesale
Each person engaged in t he business of selling coal at
wholesale shall I�ay a license 'tax of $100.00.
Section 59 - Collecting Agent, Claim Agent or Adjuster
Each person engaged in the business of collecting /
accounts for others, and each person engaged in the business of investiy-7,/,7/
' gating and settling claims for insurance companies shall pay a
license tax of .„25.00. Such tax shall be paid by each person so
engaged whether he conducts a collecting agency or adjustment agency
individually,or is employed as a collector or adjuster by any other
person, firm or corporation engaged in such nzsiness.
Page 412
Section 60 - Cold Storage
Each person engaged in the business of operating a cold
storage plant shall pay a license tax of X50.00/
Section 61 - Contractor
Any person agreeing at any time during the year to do
construction or repair work for another on a contract basis, as dis-
tinguished from work done by a servant for his master, shall be
deemed a contractor and shall pay the license tax as hereinafter set
out, and where two or more persons associate themselves together to
do such work at anytime during the year, each shall be deemed a
contractor within the meaning of this ordinance, a ndeach shall pay a
license tax when so associated to carry out the terms and conditions of
said contract.
Each person engaged in the occupations described below,
at any time during the year, shall pay a license tam for each
occupation engaged in.
General Contractor employing less than five (5) men,
or sub -letting contracts Mhere less than five (5)
men are employed- - - - - - - - - - - - - - - - - - - -525.00
General Contractor employing five (5) men or more,
or sub -letting contracts where more than five (5)
men are employed - - - - - - - - - - - - - - - - - - - - - 50.00
Bricklayer, Carpenter, Painter, Paper Hanger,
P Plasterer, Sign Painter, Electrician or tdachinist - - Each contractor working alone or employing less than
five (5) men - - - - - - - - - - - - - - - - - - - - - - 10.00
Each contractor working along or employing more than
five (5) men - - - - - - - - - - - - - - - - - - - - - - 25.00
Contractors, where two or more are associated together
to carry out contract, and less than five (5) men are
employed by them, each contractor shall pay - - - - - - 10.00
Contractors, where two or more are associated together
to carry out contract, and five (5) men or more are
employed by theip, each contractor shall pay - - - - - - 25.00
Electrician, for conducting shot shall pay in addition
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to license set out above - - - - - - - - - - - - - - - 10.00
Plumber Contractor, working alone or with helper
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for each contractor or plumber -member of firm - - - - - 25.00
Plumber Contractor, wor?cing alone or with helper
and conducting shop where merchandise is displayed and
sold - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
i
Section 62 - Construction Superintendent
Each person engaged in the business as a Construction
Superintendent shall pay a license tax of :;,25.00.
The term "Construction Superintendent" as hereim used
means any person who, by agreement with the owner of property on
which a building is to be constructed, or with the contractor
engaged in the actual construction thereof supervises the work
during construction on an independent contract basis.
Page 413
Section 63 - Corn Mill
• Each person engaged in the business of conducting a
corn mill shall pay a license tax of $20.00.
Section 64 - Credit Reporting Agency
Each person engaged in the business of conducting a
Credit Reporting Agency shall pay a license tax of `,25.00.
Section 65 - Cross Tie Dealer
Each person engaged in the business of buying and selling
cross ties shall pay a license tax of u25.00.
Section 66 - Dances - Public
Each person giving a public dance or dances to which an
admission fee is charged shall pay a license tax of $25.00, or
%5.00 for each dance.
Section 67 - Dances - Entertainment in business
Establishments
Each person conducting a Dining Room, eating and drinking
establishment or any place of amusement or business where dancing is
permitted shall pay a license tax of $25.00.
Section 68 - Departments in Department Stores
I
Each person renting, leasing or conducting a department
in connection with an established merchandise business, or in the
,same building with such a business, shall be classified as a
separate retail meSchant, and shall pay the license tad that
would be required of him if he were conducting his business
seapartely or in his own name.
Section 69 - Detective Agency
Each person conducting a Detective Agency shall pay
a license tax of N50.00.
Section 70 - Distribution House
Each person operating or maintaining or using a distri-
bution house or place in the city for the purpose of distributing
goods, wares and merchandise among his retail stores shall pay a
license tax of 5150.00.
i
Section 71 - Distributors of Coffee, Tea, etc.
Each person engaged in the business of selling from
house to house of coffee, tea, spices, yeast, baking powder,
extracts, etc., shall pay a license tax of *'25.00 for each salesman'
or solicitor.
Section 72 - Distributors of Hand Bills, Posters, etc.
Each person engaged in the business of distributing from
house to house of hand bills, posters, advertising matter or samples
for advertising purposes, shall pay a license tax of .73.00 per day.;
Page 414
* Section 73 - Dry Cleaners, Dyers, etc., Plant in City
I
Each person engaged in the business of cleaning
clothes, rugs, draperies or any other fabric or materials, but not
doing dying work shall pay a license tax of 9;25.00.
J Each person conducting the business of dry cleaning,
;dying, renovating, pressing and storing clothes, rugs, draperies, or
'other Fabrics or materials used for the furnishing and decorating
i'
of the interior of homes or business houses and operating in the c ity
a plant where such work is done, shall pay a license tax of $50.00.
Section 74 - Dry Cleaning, dying, having work done
Outside City.
Each person engaged in the business of Dry Cleaning,
v dying, renovating and pressing of clothes, rugs, draperies of other
/7
y '16 fabriss or materials used for the furnishing and decorating of the
y� interior of homes or business houses, and not operating a plant
within the city, and who solicits such work or busuness and causes
';said dry cleaning, dying, renovating and pressing to be done at
!points outside the city shall spy a license tax of $200.00.
i
Section 75 - Exhibitions
Each person giving any kind of exhibition, nor prohibited
d
by law, in a permanent building in the city tow hich an admission
fee is charged, shall pay a license tax of ~10.00 per week for each
week said exhibitions hall continue.
Any person giving any kind of exhibition, not prohibited
by law, in tents or in the open air, including rodeos and entertain-
ment of like character to which an admission fee is charged shall
pay a license tax of $10.00 per day.
Any person desiring to give any s ort of exhibition, either
in a building, tent or in the open air, shall make application to the
Board in writing, stating the character of entertainment and the
price of admission to same, and said Board shall have power to
refuse to issue a license under this Section whenever it shall
deem the entertainment or exhibition a nuisance, or in anyway
ihurtful to public morals.
Section 76 - Express
Every person engaged in conducting the business of
/� GG expressing, transferring or transporting for hire, goods, merchan-
dise or personal property shall pay a license tax of `;10.00 upon
each wagon or motor truck having a capacity of two tons or less
and a license tax of ,$15.00 upon each wagon or motor truck having
9 ' '
✓vV a capacity or more than tsm tons. The license tax imposed under
this Section shall be paid by each person whether he has in the
City an established or centerally located place or not, if such
,person holds himself out as engaging in the express business.
U:
Page 415
Section 77 - Fire Arms
Each person engaged in the business of selling rifles,
pistols or other fire arms shall pay a license tax of '•;;50.00.
Within ten (10) days after the sale of any rifle, pistol or other
fire arm, the seller shall file with the Cyiie£ of Police a written
report stating the kind and serial number of the fire arm so
purchased and the name and address of the person by whom it was
purchased.
Section 78 - Fish Dealer
Fach person engaged in the business of selling fish shall
pay a license tax of ;,20.00. Provided however, no license shall bei
issued to such person until he first obtains and files with the
City Treasurer a permit issued to him by the Board of Health.
Section 79 - Flour Mill
i
Each person engaged in the business of operating a Flour!
Mill shall pay a license tax of 1$50.00.
Section 80 - Florist or Nursery
Each person who conducts a nursery or engages in the
business of growing flowers, plants and shrubbery for sale shall
pay a license tax of :;;40.00.
i
Section 81 - Foundry
i
Each person engaged in the business of operating a
Foundry shall pay a license tax of ;?25.00.
Section 82 - Fresh P.?eat - Retail
Each person engaged in the business of selling Fresh Meat
at retail shall pay a license tax of $25.00.
,I
Section 83 - Fresh Pleat - Wholesale
i
Each person engaged in the business of selling fresh
meat at wholesale, including a Foreign Pleat Deeler who sells either
at wholesale or retail, shall pay a license tax of 1;50.00.
i
Section 84 - Fresh Meat Peddler
Each person engaged in the business of peddling fresh
meat at retail shall pay a license tax of r25.00.
A fresh meat Oeddler shall be construed to mean any
person who makes sales by soliciting from house to house and sells
and delivers fresh meat from wagons or trucks.
No license shall be issued under this Section until the'
applicant shall have obtained and filed with the City Treasurer a
. permit issued to him b; the Board of Health for the privilege of
engaging in such business.
i
Section 85 - Fruit and Produce Wholesale Peddler
Each person engaged in the business of a wholesale fruit
and produce peddler shall pay a license tax of 9;50.00.
Page 416
A wholesale fruit and produce peddler shall be construed
to mean any person who makes sales at wholesale of fruits, vegetables
nuts or produce of any kind, and sells and d elivers such produce
from wagons or trucks.
I'
Section 86 - Furnace or Heating, Installing or .repairing
Furnaces
Each person engaged in the business of installing and
repairing furnaces or other heating supplies and equipment shall
pay a license 'tax of N25.00.
i
Section 87 - Grain Elevator
ji Each person engaged in the business of operating a grain
elevator shall pay a license tax of ;$50.00.
Section 88 - Grain or sand Dealer
Each person engaged in the business of minimg and/or
! selling at wholesale, gravel or sand shall pay a license tax of
'$100.00.
Each person engaged in the business of mining and/or
selling gravel or sand at retail shall pay a license tax of
I
x"S25. 00.
Section 89 - Hat Cleaners
Each person engaged in the business of cleaning hats
shall pay a license tax of ;x.0.00.
i
I Section 90 1 Hide and Fur Dealer
Each person engaged inthe business of buying and selling
hides and furs shall pay a license tax of ,$50.00.
Section 91 - Hotels
I,
Each person engaged in the basiness of conducting a
Hotel containing 50 or more bed rooms shall pay a license tax of
i
$100.00; for conducting a hotel containing as many as 25 but less
than 50 bed rooms he shall pay a license tax of yp5o.00; aryl for
�i
conducting a hotel containing less than 25 bed rooms he shall pay
a license tax of 025.00.
i
Section 92 - House to House Solicitors
Each person canvassing from place to place, whether
on foot or by vehicle, and selling or taking ordeDs for the sale of
furniture, jewelry, clothing, household wares or any other connnbdity,
where such sales are made conditionally, or the title is retained by
the seller in order to secure the payment of the purchase money
shall pay a license tax of $150.00.
Section 93 - House Wrecker or [Mover
Each person engaged in the business of wrecking or moving
buildings shall pay a license tax of ,'25.00.
i
Page 417
Section 94 - Ice Cream Dealer - Wholesale
Each person engaged in the business of s el ling ice
. cream at wholesale shall pay a license tax of u50.00.
Section 95 - Ice Dealer - Foreign Company
Each person delivering ice into the city from points
outside either by motor truck or other means of conveyance, and
sells at wholesale or retail shall pay a license tax of ;,100.00/
Section 96 - Ice Dealer, Operating l',agons or Trucks �I
Each person having an established place of business at
which ice is stored, and makes sales thereof by delivery in the city Lj
4/1
in wagons or trucks shall pay a license tax of ;x50.00.
Section 97 - Ice Dealer - T.tanufacturer
Each person engaged, in the business of manufacturing ice
for sale either at wholesale or retail shall pay a license tax of
I•.
:„$.100.00 for each plant.
Section 98 - Ice Dealer - Sub -station
Each person engaged in the business of selling ice to
retail customers at sub -stations shall pay a license tax of 510.00
for each sub -station so operated.
Section 99 - Installment Dealer
i
Each person engaged in selling personal property of any
j',kind or character to be paid for in whole or in part in installments
or by the week or month, or who takes a chattel mortgage to s ecure
the payment of any part of the purchase price of such personal
1propertu so sold shall pay a license tax of $50.00.
Section 100 - Insurance Companies o�^
Each insurance company hereinafter mentioned doing busi- u` y
ijness in the City shall pay a minimum license tax and in addition,
lshall be rated and pay a license tax, based on the preceding yearly !''1
business in the city, as follows:
Life, health and accident insurance
Minimum license tax on each or all three
forms of insurance issued by each company j
�. shall pay 2N of the total premiums on
policies issued and renewed, with a minimum
license tax for each company - - - - - - - - - - ~50.00
i
Casualty Insurance, including health
and accident, bonds, liabilities, and
all other lines, exihludin� workmens
compensation, shall pay 2,, of the total
premiums on policies issued and renewed
with a minimum tax for each company - - - - - - - 50.00
�I
Fire, theft and tornado insurance -
Each company shall pay a license tax of
2% of the total premiums on policies issued
and renewed, with a minimum tax for each
company - - - - - - - - - - - - - - - - - - - - - 25.00
Finance Companies placing and.or collecting
insurance premiums on accounts handled by said
companies shall pay a license tax of 2;; of the
total premiums on policies issued or renewed
with a minimum license tax for each company - - - 25.00
Page 418
The amount of the license tax required to be paid
under this section shall be based upon two (2%) per cent of the
total premiums on policies issued and renewed by each company or its
agent or agents doing business in the city during the preceding
year, and such premiums shall include the total premiums upon all
policies of insurance covering persons and their property outside the
city as well as in the city where such policies are issued and sold.
The license tax imposed upon insurance companies under
this Section shall be based upon 2' of the total premiums on all
I policies issued and renewed in the city during the previous year.
The City Treasurer shall not issue a license to any company until
such company has filed with him or her a sowrn statement showing
the total amount of the premiums received from renewals and new I
business during the preceding year on business done in the city.
Such sworn statement shall be made by the Agent or by an official
of the insurance company at its Home Office, or by any other duly
authorized agent or official of the Company applying for such
license.
In the event of the original application for a license
under this Section, the Company ao applying therefor shall pay a
license tax of :;W.00 where the minimum fee is 650.00 and X25. GO
where the minimum fee is $25.00.
Section 101 - Iron Foundry
Each person engaged in the business of conducting an
Iron Foundry shall pay a license tax of $25.00.
Section 102 - Junk Dealer
Each person engaged in the business of buying and selling
old rags, jewelry, scrap iron, copper, zinc, bones, hides, deathers,
furs, wool, tin, paper or other similar articles shall be deemed
a junk dealer and shall pay a license tax of $100.00. Any person
purchasing any of such articles shall make a report to the Police
Deaprtment as required under an ordinance heretofore adopted by
i
the Board of Commissioners.
Section 103 - Laundry
rEach person operating a laundry, hand or steam, and _ }
{ operating a plant or place of lousiness wherein such work is done `
f�
in the city shall pay a license tax of :150.00.
Each person engaged in the business of laundering clothes
yl
either by hand or steam and not mperating a plant within the city,
and who solicits trade and accepts business by agents, servants or
employees wdrking in the city and causing the laundry work to be
done at points outside the city, shall pay a license tax of
1,;200.00 per year.
a
Page 419
Section 104 - Lime and Cememt Dealer
i
Each person engaged in the business of selling lime / `W
Viand cement shall pay a license tax of ;25.00.
Section 105 - Loan Company
Each person and each branch or agency thereof engaged
i
in the business of lending money under the Uniform Small Loan
Law of Kentucky, or lending money without- security or with security)
by pledge, mortgage or other liens on household goods, jewelry,
ehattels of any kind, wages or salaries shall pay a license tax ofi,
i
y150.00.
Section 106 - Lumber Yard or Planing Mill
Each person enggged in the business of conducting a
lumber yard or planing mill shall ray a license tax of N50.00.
Section 107.'- Lunch Room
Each person engaged in the business of conducting a
lunch room wherein sandwiches and soft drinks are served shall pay
a license tax of ,15.00, j
Sectfon 108 - Machine Shop
Each person engaged in the business of conducting a
Machine_ Shop shall pay a license tax of X25.00. j
,Section 109 - Marble Yard
I
Eacla person engaged in the business of conducting a
marble yard wherein tomb stones and monuments are prepared for sale!
i
and sold shall pay a license tax of $25.00.
i
Section 110 - Manufacturers
I
Each person engaged in the manufacture of drugs, poultr�Y
I
remedies or stock remedies, or any other goods, wares, merchandise
or articles of trade, or commerce, not specifically provided for,
shall pay a license tax of $50.00.
i
Section 111 - Merchant, Retail
Each person engaged in the business of conducting a
E:. retail mercantile store or stores, including merchants sellting at
6) retail books, drugs, dry goods, electric light fixtures and
1
(L� 9l supplies,flour, flowers or shrubbery, fruit, furniture, groceries,]
Ito
!✓ hardware, hay, grain, a.ewelry, millinery, musical instruments, paint,
r
pianos, organs, poultry, eggs, butter or produce, shoes or wall
paper, or retail merchants engaged in selling goods, wares of
merchandise of any kind or character, except as otherwise provided%
herein and for which a license tax is required to be paid under other
sections of this ordinance, shall pay a license tax in an amount
equal to one-tenth (110) of one percent (lig) of the gross annual
sales at each store so conducted, with a minimum license tax of
°;15.00 for each store.
Page 420
A retail mercantile store or stores shall mean and include
any store of either of tire above classifications at vhich any
other goods, wares or merchandise are sold at retail.
If any person shall be engaged in the basiness of conducting
a retail store or stores as herein defined, for which he shall pay.
the aforesaid license tax based upon his gross annual sales from
such business, and shall also follow any profession or calling at
such store or stores, the income from which is not included in the]
gross sales, he shall pay in addition a license tax for engaging
in such profession or calling as required under the other sections
of this ordinance.
The license tax imposed under this section shall not include
any person engaged in any profession, trade or calling who, in
order to carry on such profession or calling, is required to sell
at retail any goods, wares or merchandise which may be sold at any
retail mercantile store or stores as defined above.
The term "Gross Annual Sales" as used in this ordinance shall
mean the total income received- annually by each store or stores
from cash sales and from credits to accounts receivable.
Ahy person applying for a license under this section shall
submit a stqtement under oath of the total amount of his gross annual
sales for the calendar year nest preceding the date when the license
provided for herein is applied for, and the license tax shall he
determined by the amount of the gross annual sales for such
preceding year. Said statement shall be kept on file in the office
of the City Treasurer.
Section 112 - Merchant, Wholesale
i
Each person engaged in the business of conducting a wholesale
��j-✓,r.° mercantile store or stores, including the sale at wholesale of
c
,drugs, dry goods, feeds, flour, grain, groceries, hardware, hay or
v 4 j o grain, millinery, paints or paper, or wholesale merchants engaged
�� ins elling goods,w ares or merchandise of any kind or character,
except as otherwise provided herein and for which a license tax is
required to be paid under other sections of this ordinance, shall
pay alicense tax in an amount equal to 1/25 of one (1%) per cent
of the gross annual sales at each store or stores.
Any person applying for a license under this section shall
submit a statement under oath of the amount of his gross annyal
sales for the calendar year next preceding the date when the license
provided for herein is applied for, and the license tax shall be
determined by the amount of the gross annual sales for such
preceding year. Said statement shall be kept on file in the office
of the City Treasurer.
Page 421
Section 113 - Merchants - Temporary
Each person bringing into and exhibiting for sale in the
City any goods or merchandise such as bankrupt stock, or any other
stock of like kind, wholesale or manufacturerts closeout sale, or
any goods damaged by smoke, fire, water, wreck or in any other
manner, or to engage in business in the city temporarily either
independently or as an associate with a bona fide merchant, trader
or dealer for the purpose of disposing of such stock, shall be
deemed a temporary merchant, and shall pay a license tax of $150.00,.
Section 114 - Merry -Go -Round or Flying Dutchman
Each person engaged in the business of operating for
hire a Merry -Go -Round or Flying Dutchman shall pay a license tax
of $10.00 per creek.
Section 115 - Messenger Service
Each person conducting a messenger service shall pay a
license tax of $25.00.1
Section 116 - Milk Producers, Distributors, etc.
Each person who is a milk producer, as defined by
ordinance of the City of Paducdl, and who is engaged in selling,
offering for sale or delivery milk by retail in the City of Paducah,
shall pay an annual license of $20.00.
Every person engaged in the operation of a milk plant
in the City of Paducah, shall pay an annual license of $50.00.
i
Every such license shall carry with it the right to
sell and deliver ivilk in the City both wholesale and retail, but does
not include ice cream.
Section 117 - Mill Supplies or Boat Store
Each person engaged in the business of conducting a
I,
store wherein mill or boat supplies are sold, shall pay a license
tax of $100.00.
Section 118 - Newspaper - Daily - Local
it
Each person publishing a daily nev.spaper in tke City of.
Paducah shall pay a license tax of $150.00.
Section 119 - Newspaper - Daily - Foreign
Each person distributing and selling in the City a
daily newspaper printed in another city shall pay a license tax of
$50.00.
I
Section 120 - Newspaper - Weekly
I
' Each person publishing weekly a newspaper or magaa ne
shall pay a license tax of X25.00.
Section 121 - Newspaper or Magazine Agency
Each person conducting an agency for the distribution j
and sale of newspapers or magazines, or both, shall pay a license
tax of 825.00.
Page 422
Section 122 - Nursery Salesman
Each person not operating a retail store in the City
but soliciting orders and selling or delivering flowers, plants and
shrubbery, shall pay a license tax of $25.00.
Section 123 - Oil & Gas Wholesale Dealer
j� Each person selling and dealing in lubricating oils and
gasoline from bulk plants shall be classified as a wholesale oil
�1 dealer and shall pay the following license tax:
Dealer operating 'terminal bulk plant - - - - - - - $500.00
Local Dealer operating bulk plant - - - - - - - - - - 250.00
Dealer delivering and selling at wholesale
but not operating bulk plant - - - - - - - - - - - - 250.00
Section 124 - Parcel Delivery Service
Each person conducting a parcel delivery sebvice shall
pay a license 'tax of N25.00.
Section 125 - Pawnbroker
Each person engaged in the business of a pawnbroker
that is, who shall engage in the business of taking and receiving by
way of pledge, pawn or exchange any goods, wares or merchandise, or
personal property of any k'nd whatsoever, as security for the
payment of money loaned thereon shall pay a license tax of $150.00.
Section 126 - Peddler - Wagon or Vehicle
Each person vending,d slivering and selling goods or
i
merchandise of any kind not herein specified, and who shall deliver
and make sales of such goods or merchandise by use of a wagon or
other vehicle, is a wagon or vehicle peddler within the meaning of
this ordinance, and shall pay for each wagon or vehicle used, a
�j license tax of N15.00. No peddler shall sell his goods, wares or,
merchandise within 300 feet of the City Market House.
Section 127 - Peddler on Foot
Each person engaged in the business of soliciting,
selling or delivering goods or merchandise such as jewelry, wearing
li
apparel, furniture or other commodities or personal property, and
makes the sale thereof by soliciting on foot from house to house
lshall pay a license tax of $12.00 per week, but if engaged in such
business for a less period of time than one week he shall pay a
lixense fee of ;3.00 per day.
Section 128 - Photographers, Studio or Picture Gallery
Any person who conducts a studio or picture gallery within
the City, or otherwise engages in the photograph business, and does
not employ outside solicitors or solicit business outside such
studio, picture galleyy or other place of business, shall pay a
license tax of x25.00.
Page 423
Section 129 - Photographers - Employing Solicitors
Any person having a studio or picture gallery within or
without the city, or in any other manner engages in the photograph
business, and whose business is obtained by personal solicitation
i
at residences and business establishments, or by the tamployment
of individuals to solicit such business, shall pay a license
tax of $100.00.
I
Section 130 - Photographers, license not pro -rated
The license tax required to be paid of photographers
i
!I under Section 128 and Section 129 of this ordinance shall not be '
pro -rated, and the entire amount of the tax shall be paid if the
license is applied for at any time during the year.
Section 131 - V"holesale Plumbing
Each person engaged in the business of selling plumbing
fixtures, supplies and equipment at wholesale shall pay a license
tax of $100.00.
Section 132 - Poultry, Eggs and Butter - Wholesale
Each person engaged In selling poultry, eggs, butter j
at wholesale shall pay a license tax of $50.00.
Section 133 - Popcorn or Peanut Stand
Each person engaged in the business of conducting a
popcorn or peanut stand shall pay a license tax of $10.00.
Section 134 - Pottery Clay Products, Manufacturer
ij
Each person engaged in the business of manufacturing
I�
pottery clay products shall pay a license tar, of $50.00.
i
Section 135 - Pressing Only
rEach person engaged in the business of pressing clothes)
I
shall pay a license tax of `i10.00.
Section 136 - Printer - Job
Each person engaged in the business of Job Printing
shall pay a license tax of $25.00.
Section 137 - Produce - Wholesale
Each persDn engaged in the business of buying and
selling at wholesale poultry, eggs, or vegetables shall pay a
license tax of $50.00
Section 138 - Professional
Every person engaged in the practice of any of the
I
professions, or carrying on any business mentioned in this i
i
Section shall pay a .license tax of $25.00
Page 424
Massagist
Accountant Oculist
Architent Optician
Attorney at Lav Optometrist
Chiropractor Osteopath
Chiropodist Pension Agent
Civil Engineer Periodontist
Dentist Physician
Electrical Engineer Practical Chemist
Exodontrist Surgeon
Insurance Adjuster Surveyor
Magnetic Healer Veterinarian
J Two or more persons associated in anv of said professions
or business shall pay a separate license tax.
Section 139 - Radio Shop
Each person engaged in the business of conducting a
shop for repairing radios and sale of parts shall pay a license tax
of x$`25.00.
Each person engaged in the business of repairing
radios and not selling parts shall pay a license tax of $10.00.
i
Section 140 - Real Estate broker
Each person engaged in the business of buying,s elling,
renting or leasing real estate, or collecting rentals from real
estate on commission or for compensation shall be deemed a real estate
broker within the meaning of this ordinance and shall pay a license
tax of $25.00.
Each person engaged as a salesman or solicitor for a
licensed real estate broker other than a bona fide member of the firm
shall pay a license tax in his own name of $15.00/
j
Any person vino attempts to negotiate sales for others
on commission or for compensation, shall be deemed a real estate
i
broker, within the meaning of this Section, whether any such sales!
shall be acrually consummated or not.
Section 141 - Rental Agency
Any person engaged in the b usiness of collection rents I
only on commission or for compensation shall pay a license tad of
x;;15.00.
Section 142 - Repair Shop
Any person engaged in the business of conducting a repair;
shop not otherwise provided for in this ordinance shall pay a
license tax of ;x10'.00.
I
Section 143 - Restaurant or Cafe without Rooms and
with Rooms
Each person engaged in the business of conducting a
restauAant, cafeteria, tea room or any other place of business where AM
plate lunches or meals are served, and shall not rent rooms in
connection with such business shall pay a license tax of $25.00.
If rooms are ranted at the place where such restaurant
or Cafe is conducted, he shall pay in addition, if five or more
roomers pay rent for a room or rooms, a license tax of $10.00.
Page 425
Section 144 - Second Land Dealer
Each person engaged in the business of buying and
selling second hand goods, wares or merchandise of any kind, and for
which business no license is required to be paid under any other
Section of this Ordinance shall pay a license tax of 450.00, and he
shall keep a record of such purchases and make a Boll of Sale therefor,
and shall make a report to the Police Department of all articles
bought whenever such report is called for by the Police Department.
Section 145 - Sewing Machine Agency
Any person engaged in the business of buying, selling
or repairing new or used sewing machines shall pay a license tax of
450.00. Such tax shall be paid by any person who keeps an office
or place of business where sewing machines are displayed, demon-
strated, offered for sale or sold.
Section 146 •Shoe Shine Parlor.
Each person engaged in the business of conducting a
Shoe Shine Parlor shall pay a license tax of 410.00.
Section 147 - Shoe Repair Shop, 'Mork done by hand
Each person engaged in the business of conducting a
shoe repair shop wherein all work is done by andn shall pay a
I
license tax of 410.00.
Section 148 - Shoe Repair Shop, Work done by Machine
Each person conducting a shoe repair shop wherein
any of the work is done by machine shall pay a license tax of
425.00.
Section 149 - Sheet Iron and Metal Works
Each person engaged in the business of conducting a
shop therein sheet iron and metal work is done shall pay a license
tax of 425.00.
Section 150 - Shooting Gallery or Baby Racks
Each persoh operating a shooting gallery, baby rack or
any similar business shall pay a license tax of 425.00
Section 151 - Shows, Exhibitions on Boats
Each person giving any kind of show or exhibition on
I
a boar, to which an admission fee is charged, shall pay a license
tax of $25.00 per day.
Any person desiring to give any sort of show or
exhibition on a boat shall make application to the Board of
i
Commissioners in writing, stating the character or entertainment
and the price of admission to the same, and said Board shall hate'
power to refuse to issue a license under this Section whenever
it shall deem the entertainment or exhibition a nuisance, or in
anyway injuriour to the public morals.
Page 426
Section 152 - Si,n Painter
Each person engaged in the business of painting signs
shall pay a license tax of $10.00.
Section 153 - Skating Rink
Each person operating a skating rink shall pay a license
tax as follows:
Per week - - - - - - - --$?10.00
Per year - - - - - - - - -100.00
Section 154 - Soft Drinks or Cereal Beverage - Retail
Each person engaged in the business of selling at
retail of soft drinks, cereal beverages, or beverages of any kind
shall pay a license tax of u10.00.
Section 155 - Soft Drink Agent or Agency
Each person engaged in the business of selling soft
drinks at wholesale whether drinks are bottled by such person or
not shall pay a license tax of $100.00.
Section 156 - Soda Fountain
Each person engaged in the business of operating a
Soda Fountain shall pay a license tax of 25.00.
Section 157 - Steamboat or Marine Ways or Docks
Each person conducting the business of constructing
or repairing boats or barges and operating dry docks or ways shall
pay a license tax of -100.00.
Section 158 - Storage or Warehouse - Public
Each person engaged in the business of operating a
public storage house or warehouse shall pay a license fee of $50.00.
Section 159 - Tailor Shop
Each person conducting a tailor shop for the purpose
of making clothes to order or taking orders for clothes shall pay a
license tax of $10.00. Repairing and pressing shall be included in
this license,(
Section 160 - Taxi Cab
Each person engaged in the business of operating a taxi
cab .hall pay for the first taxi cab a .license tax of ;20.00, and for
each additional taxi cab used in the service a license tax of $10.00.
Section 161 - Theatre, Picture Shows or Opera House
Each person conducting a Theatre, Picture Show or
Opera House to which an admission fee is charged shall pay for each
place so operated the following license tax:
If seating capacity be more than 250 and less than 500 - X75.00
If seating capacity be more than 500 and less than 750 - 150.00
If seating capacity be more than 750 and less tian 1000 - 200.00
If seating capacity be more than 1000 seats - - - - - - - 250.00'
Page 427
Section 162 - Tinner
Each person engaged in the business of operating a tin;
shop, which business may include the sale, installation and repair-
ing of furnaces, shall pay a license tax of 4;,25.00.
Section 163 - Tobacco lanufacturer
Each person engaged in the business of manufacturing
for sale smoking tobacco, chewing tobacco, cigarettes, cigars,
snuff, or any other tobacco products which is sold to retailers
or wholesalers shall pay an annual license tax of `50.00.
Section 164 - Tobacco Rehandler
Each person engaged in the business of rehandling
tobacco shall pay a license tax of '850.00.
Section 165 - Tobacco Warehouse, Storage
i
Each person who conducts and maintains a warehouse for
storage of tobacco shall pay a license tax. of $50.00.
Section 166 - Towing
Each person engaged in the business of operating boats
for use in the towing of barges transporting grain, coal, lumber or
any other merchandise 'transported on the riber shall pay a license
tax of $25.00.
Section 167 - Undertaker, Funeral Director & Embalmer
i 111 �„E
Each person conducting an undertaking establishment or'ra/_�f
acting as a funeral director or an embalmer shall pay a license yy
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tax of 8,50.01. d%T
Section 168 - Upholster
Each person engaged in the business of upholstering
or repairing furniture shall pay a license tax of
Section 169 - Vending T+';achines �� 1
Each person owning, operating or renting vending
machines at any time during the year, operated automatically by�
coin for vending candy, chewing gum, nuts, soft drinks or any �0
other nerchandise, oncluding weighing machines, shall pay the
following license:
i!
For each penny machines -
I
For eac'1 nickel machine - - - - - - - - - - 5.00
Each person owning, operating or renting at any
time during the year, music machines automatically operated by
I�
coin shall pay a license tax of $10.00 foreach machine.
. Each person owning, operating or renting at any time
during the year, pin -ball machines or any other amusement machine
r
operated automatically by coin, shall pay a license tax of %5.00
for each machine. No pin -ball or amusement machine shall be
operated within 500 feet of the grounds of any public or private
school.
Page 428
Section 170 - v+arehouse - Grain
Each person engaged in the business of conducting
a warehouse wherein grain is shored shall pay a license tar, of
$50.00.
Section 171 -
Each person engaged in any occupation, profession,
business or 'trade of whatever name or character and not herein-
before enumerated and not regulated or licensed by any other
license shall pay a license tax of $25.00.
Section 172 -
i
No license herein provided rbr shall authorize or
entitle any holder hereof to conduct any business, or to engage
in any occupation, profession, 'trade or callinE, in any manner
or at any time, in violation of any ordinance of the City of
Paducah, or of any law of the State of Kentucky or -of the United
States.
i
Section 173
I
if any person shall misrepresent any material facts
as to the nature of business in his application for such license,'
or any other fact necessary or proper to determine the amount of
the license tax to be charged or paid, such license so procured
!i
by reason of such misrepresentation amy be revoked by the Board
of Commissioners at any time.
Section 174
All money derived from license taxes under the
provisions of this ordinance shall be paid to the City Treasurer
and placed to the credit of the General Revenue Fund of the City .
of Paducah and shall be used and expanded in defraying the current
and incidental expenses of said city.
Section 175
Should any section, or part of section or any provision
of this ordinance be declared by 'rhe Courts, for any reason to be
I.
invalid, such decision shall not affect the validity of this
ordinance as a whole, or any part thereof, other than the particular
section of provision of the ordinance so held or declared to be
invalid.
Section 176
This ordinance shall be construed as repealing the
General License Ordinance adopted by the Board of Commissioners
on the 28th day of December, 1937, and all ordinances and parts
of ordinances in conflict herewith are, to the extent of such
conflict hereby repealed.
Page 429
Section 177
This ordinance shall be in full force and effect
from and after its adoption.
Mayor
i
Passed by the Board of Commissioners, December 30, 1940
Recorded by Hudy Stewart, City Clerk, December 31, 1940.