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Home My WebLink AboutOrdinances Book 10, Page 430, No Ordinance NumberPa;;e 4, p AN ORDINANCE AMENDING SECTIONS 111 AMID 112 OF AN ORDINANCE EN TI TLED : "AN ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND MANNER AND FORM OF GRANTING AND ISSUING SAME ON THE VARIOUS LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, ]RADES AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYIviENT THEREOF, AND FOR VIOLATION THEREOF, AND MAKING IT ULLAI`IFUL TO ENGAGE IN AI4Y SUCH LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS WIIIHOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES AS PROVIDED HEREIN", WHICH WAS ADOPTED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH ON DECEMBER 30th,.1940 BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: r SECTION 1. That Sections 111 and 112 of an ordinance entitled: "AN ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND MANNER AND FORM OF GRANTING AND ISSUING SAM'IE ON THE VARIOUS LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYMENT1 THEREOF, AND FOR VIOLATION TH FCEOF, AND --,,:AXING IT UNLAWFUL TO ENGAGE IN ANY SUCH LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS WITHOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES AS PROVIDED HEREIN", which was adopted by the Board of Commissioners on December 30th, 1940, be amended so that said sections as so amended shall read as follows: "Section Ill.- Merchant,Retail "Each person engaged in the business of conducting a retail mercantile store or stores, including merchants selling at retail books, drugs, dry goods, electric light fixtures and supplies flour, flowers or shrubbery, fruit, furniture, groceries, hardware, hay, grain, jewelry, millinery, musical instruments, paint, pianos, organs, poultry, eggs, butter or produce, shoes or wall paper, or ibetail merchants engaged in selling goods, wares 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 an annual license tax on each store so conducted, with a minimum license tax of y15.00 for each store as follows: If the total gross annual sales shall be $15,000 or more and less than $20,000, the annual license tax shall be $15.00. If the total gross annual sales shall be $20,000 or more and less than $525,000, the annual license tax shall be $20.00. If the total gross annual sales shall be $25,000 or more and less than X30,000, the annual license tax shall be $25.00. Page 431 If the total gross annual sales shall be $30,000 or more and less than $35,000, the annual license tax shall be $30.00. If the total gross annual sales shall be $35,000 or more and less than $40,000, the annual license tax shall be $35.00. If the total gross annual sales shall be $40,000 or more and less than ,,'$45,000, the annual license tax shall be $40.00. If the total gross annual sales shall be $45,000 or more and less than $50,000, the annual license tax shall be $45.00. I£ the total gross annual sales shall be $50,000 or more and less than $60,000, the annual license tax shall be $50.00. If the total gross annual sales shall be $60,000 or more and less than $70,000, the annual license tax shall be $60.00. If the total gross annual sales shall be $70,000 or more and less than $80,000, the annual license tax shall be $70.00. If the total gross annual sales shall be $80,000 or more and less than $90,000, the annual license tax shall be ."'80.00. I If the total gross annual sales shall be $90,000 or more and less than $7100,000 the annual license tax shall be $90.00. If the total gross annual sales shall be $100,000 or more and less' than $125,000 the annual license tax shall be $100.00. If the total gross annual sales shall be $125,000 or more and less! I than $150,000 the annual license tax shall be 1'125.00. If the total gross annual sales shall be $150,000 or more and less than •$175,000 the annual license tax shall be X150.00. If the total gross annual sales shall be $175,000 or more and less, than $200,000 t:: ^:e annual license tax shall be $175.00. If the total gross annual sales shall be $200,000 or more and less than $225,000 the annual license tax shall bo $200.00. If the total gross annual sales shall be $225,000 or more and less than $250,000 the annual license tax shall be $225.00. If the total gross annual sales shall be $250,000 or more and less i than $275,000 the annual license tax shall be $250.00. If the total gross annual sales shall be $275,000 or more and less: than $300,000 the annual license tax shall be $275.00. If the total gross annual sales shall be $300,000 or more and less; than $350,000 the annual license tax shall be $300.00. If the total gross annual sales shall be $350,000 or more and less• than $400,000, the annual license tax shall be $350.00. I£ the total gross annual sales shall be $400,000 or more and less. than $450,000 the annual license tax shall be 5400.00. If the total gross annual sales shall be $450,000 or more and less; than $500,000 the annual license tax shall be $450.00. sU1a: Page 432 I£ the total gross annual sales shall be $500,000 or more and less than $600,000, the annual license tax shall be ?'$500.00. If the total gross annual sales shall be 8600,000 or more and less than $700,000, the annual license tax shall be $600.00. If the total gross annual sales shall be $700,000 or more and less than $800,000, the annual license tax shall be $700.00. If the total gross annual sales shall be $800,000 or more and less than $900,000, the annual license tax shall be $"800.00. If the total gross annual sales shall be $900,000 or more and less than $1,000,000 the annual license tax shall be x0900.00. If the total gross annual sales shall be $1,000,000 or over, the annual license tax shall be 9$1,000.00. '!A retail mercantile store er stores shall mean and include any store of either of the above classifications at which any other goods, wares or merchandise are sold at retail. "If any person shall be engaged in the business 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 gooss 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. I! ii "The license tax imposed under this section shall not include any person engaged in any profession or calling who,in order to carry on such profession or calling, is rdquired to sell at retail any goods, wares or merchandise tih ich may be isold at any retail mercantile store or stores as defined above. The term "Gross Annual Sales" as used in this lordinance shall mean the total income received annually by each store or stores from cash sales and from credits to accounts 1 receivable. i� "Any person applying for a license uider this section shall submit a statement under oath of the total amount of his gross annual 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 gross annual sales for such ,preceding year. Said statement shall be kept on file in the t.a office of the City Treasurer." li Page 433 "Section 112 - Merchant, Plholesale Each person engaged in the business of conducting a wholesale mercantile store or stores, including the sale at whole- sale of drugs, dry -goods, feeds, flour, grain, groceries, hardware, hay or grain, millinery, paints or paper, or wholesale merchants engaged in selling goods, wares or merchandise of any kind of charafter, except as otherwise provided herein, and for which a license tax is required to be paid under other section: of this ordinance, shall pay an annual license tax on each store so conducted, with a minimum tax of $25.00 on each store, as follows -- If the total gross annual sales shall be $50,000.00 or more and j leas that $100,000.00, the annual license tax shall be $25.00. If the total gross annual sales shall be $100,000.00 or more and leas than $150,000.00, the annual license tax shall be $50.00. If the total gross annual sales shall be $150,000.00 or more and less than $200,000.00, the annual license tax shall be $75.00. If the total gross annual sales shall be $200,000.00 or more and less than $250,000.00, the annual license tax shall be $100.00. If the total gross annual sales shall be $250,000.00 or more and less than $300,000.00, the annual license tax shall be $125.00. If the total gross annual sales shall be $300,000.00 or more and less than $350,000.00, the annual license tqx shall be 3150.00. If the total gross annual sales shall be $350,000.00 or more and less than $400,000.00, the annual license tax shall be $175.00. If the total gross annual sales shall be $400,000.00 or more and less than 4,;450,000.00, the annual license tax shall be $200.00. I If the total gross annual sales shall be $450,000.00 or more and less than $500,000.00, the annual license tax shall be $225.00. If the total gross annual sales shall be 000,000.00 or more and i less than $550,000.00, the annual license tax shall be $250.00. If the total gross annual sales shall be $550,000.00 or more and less than $600,000.00, the annual license tax shall be $275.00. If the total gross annual sales shall be $600,000.00 or more and less than $650,000.00, the annual license tax shall be $300.00. If the total gross annual sales shall be $650,000.00 or more and less than $700,000.00, the annual license 'tax shall be $325.00; If the total gross annual sales shall be $700,000.00 or mm e and less than $750,000.00, the annual license tax shall be $350.00. If the total gross annual sales shall be $750,000.00 or more and less than $800,000.00, the annual license tax shall be $375.00. If the total gross annual sales shall be $800,000.00 or more and less than $850,000.00, the annual license tax shall be $400.00. If the total gross annual sales shall be $850,000.00 or more and less than $900,000.00, the annual license tax shall be $425.00,( Page 434 If the total gross annual sales shall be $900,000.00 or more and less than $1,000,000.00, the annual license tax shall be x;450.00, and if the total gross annual sales shall be $1,000.000.00 or more, the annual license tax shall be $500.00. Any person applying for a license under this section shall submit a statement under oath of the amount of his gross annual 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. SECTION 2. This ordinance shall be in full force and effect from and after its adoption. Mayor �— Passed by the Board of Commissioners, December 31, 1940 Recorded by Rudy Stewart, City Clerk, December 31, 194Q.