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Home My WebLink AboutOrdinances Book 10, Page 442, No Ordinance NumberPage 4JI2 AN ORDINANCE AMENDING AN ORDINANCE ENT1 PLED: "Aid OTtDINAAICE; AI:ENDING SECTIONS 111 AND 112 OF AN ORDINA',?CE ENTITLED: 'ADI ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND 'BANNER AND FORD' OF GRANTING AND ISSUING SA1,1L• OI! THE VARIOUS LINES OF BUSINESS,' OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, AND PROVIDIIIG PENALTIES FOR NOII-PAYMENT THEREOF; I AND FOR VIOLATION THEREOF, AND 1.1AKING IT UNLA7,1FUL TO ENGAGE III ANY; i SUCH LINES OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS ',,ITHOU'T FIRST PAYING THE LICENSE TAX AND PROCURING LICENSE AS PROVIDED HEREIN' %7HICH MAS ADOPTF.'D BY I"TE BOARD OF COM1ci!SSIONc.RS OF THE CITY OF PADUCAH ODI DECE.-,:BER 30TH, 194011, AND WHICH Ai.:E'?DI:L;';'P '17 -AS Au OP i'ED BY THE BOARD OF COMJ,:ISSIONERS ON DECEEBER 31ST, 1940 BE IT ORDAINED BY THE BOARD OF C01-Y.ISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That an ordinance entitled: "ADI ORDINANCE A1TNDING SECTION 111 AND 112 OF AN ORDINANCE ENTITLED: 'A14 ORDINANCE FIXING AND REGULATING THE LICENSE TAXES AND i,1ANNER AND FORD` OF '',RANTING AND ISSUING SAME ON `THE VARIOUS LIN .S OF BUSINESS, OCCUPATIONS, PROFESSIONS, TRADES AND CALLINGS IPI THE CITY OF PADUCAH, KENTUCKY, A1'1D PROVIDING PENALTIES FOR II01I-PAYI'.-IEDIT THEREOF, AND FOR VIOLATION THEREOF, AND `BAKING IT UNLAWFUL TO ENGAGE IN ANY SUCH LITEES OF 3USIDIESS, OCCtPATIOIiS, PROFESSIONS, TRADES AND CALLINGS UIIIOU'T FIRST PAYING THE LICENSE TAX AI;D PROCURING LICENSES AS PROVIDisD i HEREIN' 1,7FICH WAS ADOPTED BY THE BOARD OF COI,:i.:ISSIONERS Oil DECE:iBER 30th, 1940", and which amendment was adopted br the Board: of Commissioners of December 31st, 1940, be amended so that said l; sections as so amended shall read as follows: "Section 111 - Irierchant - Retail r II "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, grain, jewelry, millinery, musical instruments, paint, pianos, organs, poultry, eggs, butter or produce, shoes or wall paper, or retail merchants engaged in selling goods, wares or merchandise of any kind or character, except as otherwise p.rouided herein and i 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. Is conducted, with a minimum license tax of x;25.00 for each store as follows: Page 443 I£ the total gross annual sales shall be a?30,000 or more and less than ,735,000, the annual license tax shall be 730.00. If the total gross annual sales shall be 835,000 or more and less I than 11'',40,000, the annual license tax shall be 735.00. If the total gross annual sales shall be 1140,000 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. If the total gross annual sales shall be 750,000 or more and less than 1;60,000, the annual license tax shall be If the total gross annual sales shall be 760,000 or more and less than $70,000, the annual license tax shall be x60.00. If the total gross annual sales shall be 870,000 or more and less than 780,000, the annual license tax shall be 770.00. If the total gross annual sales shall be -;;80,000 or more and less than $90,000, the annual license tax shall be c80.00. If the total gross annual sales shall be 790,000 or more and less than ;;100,000 the annual license tax shall be 890.00. ; If the total gross annual sales shall be 7100,000 or more and less' than $125,000 the annual license tar, shall be .'`100.00. If the total gross annual sales shall be 1}125,000 or more and less than X8150,000 the annual license tax shall be If the total gross annual sales shall be $150,000 or more and less) than x;175,000 the annual license tax shall be 7150.00. If the total gross annual sales shall be $?175,000 or more and less! than 72)0,000 the annual license tax shall be 7175.00. If the total gross annual sales shall be ?1200,000 or more and less than 7225,000 the annual license tax shall be .,200.00. If the total gross annual sales shall be 11225,000 or more and less than $250,000 the annual license tax shall be 1225.00. If the total gross annual sales shall be $250,000 or mcre and less I than "'1275,000 the annual license tax shall be 7250.00. If the total gross annual sales shall be ?.;275,000 or more and less than 6'300,000 the annual license tax shall be 1?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 1350,000 or more and less; than $400,000 the annual license tax shall be :350.00. If the total gross annual sales shall be }400,000 or more and less than .,$450,000 the annual license tax shall be $400.00. if the total gross annual sales shall be ?450,000 or more and less than 1;500,000 the annual license tax shall be x;450.00. If the total gross annual sales shall be ?;500.000 or more, the Page 444 annual license tax shall be 1500.00 "A retail mercantile store or 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. i "I£ any person shall be engaged in the business of con- ducting 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 i included in the gross sales, he shall pay in addition a license j � I tax for engaging in such profession or calling as required under the other sections of this ordinance. j I The license tax imposed under this section shall not include any person engaged in any profession, 'trade or calling, I. I who, in order to carry on such profession or calling, is required] i to sell at retail any goods, wares or merchandise which may be sold at any retail merchandise store or stores as defined above. I � "The term 'Gross Annual Sales as used in this ordinance II �i shall mean the total income received annually by each store or stores fron cash sales and from credits to accounts receivable." Any person applying for a license under this section shall submit a statement under oath of the total amount of his I gross annual sales for the calendar year next preceding the date I when the license provided for herein is applied for, and the jlicense tax shall be determined by the amount of the gross annual sales for such preceding year. Said statement shall be kept on file i in the office of the City Treasurer. i "Section 112 - Mierchant, 'wholesale "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, gain, groceries, hardware, hay or grain, millinery, paints, or paper, or wholesale 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 I ordinance, shall pay an annual license tax on each store so i conducted, with a minimum tax of 1650.00 on each store, as follows: If the total gross annual sales shall be $150,000 or more and less than $200, 000 the annual license tax shall be '75.00. Si If+ the total gross annual sales shall be x$200,000 or more and less' than x„250,000 the annual license tax shall be $100.00. Page 445 I If the total gross annual sales shall be "''250.000 or more and less !, ' than X300,000 the annual license tax shall be ',;125.00. If the total gross annual sales shall be 1;300,000 or more and less than 1.;350,000 the annual license tax shall be ':150.00. If the total gross annual sales shall be 4',350,000 or more and less than 13400,000 the annual license tax shall be •x'5175.00. If the total gross annual sales shall be X400,000 or more and less than ."x`450,000 the annual license tax shall be 4.;;200.00. If the total gross annual sales shall be x`:450,000 or more and less than u500,000 the annual license tax shall be ?.225.00. if the total gross annual sales shall be 4;500,000 or more, the annual license tax shall be $250.00. "The term 'Gross Annual Sales' as used in this ordinance shall mean the total income received annually by each store or I stores from cash sales and from credits to accounts receivable." i Any person applying for a license under this section shall submit a statement under oath of the amount of his gross ,nnual 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. All ordinances and parts of ordinances in conflict herewith; are•to the extent of such conflict Hereby repealed. SECTION 3. This ordinance shall be in full force and effect from and after its adoption. i S. B. Pulliam, Nlayor, Pro Tem Passed by the Board of Commissioners,January 21st, 1941 Recorded by Rudy Stewart, City Clerk, January 22nd, 1941.