HomeMy WebLinkAboutOrdinances Book 11, Page 280, No Ordinance Numbert
I N D E %
UrUPATIONAL LICENSE CRDINAi:Gi'
Administrat!.vo Provisions
p�p�,o, rY483 }I
Section Number
Administration . . . . . . . . . . . . . . . . . .
77
Agent of non•aesi.dent proprietor . . . . . . . . . o .. . .. . . .
70
Consolidated businesses . . . . . . . . o . . . . . . . . . . . .
69
Contested returns . . . . . . . . . . . . . . . . . . o . . . .
68
Definitions .a . . . .. . . . . o . .
1
Definition of "business" arZ\J"exemptionn. . . . . . . . . . . . .
2
� . . . o . . . • • • • • • • • •
De£init:
fk1d, 1 �i
s :=
281
Filling stations
21
Finance companies .
27
Firearms . .. .
50
Florists . . . •
44
Foundries
33
Funeral directors
49
Furnacos
,K
Grain elevator
4
Hotola. . . . . . . .
29
64
Insurance • • .
Itierant merchant . . •
59
Job printers . . . . : : : : : :. . . . . . . .
15
Junk dealer . . . . . . . . .
45
18
Laundries . . .
Linen Supply service . • . . • • . •
48
.
Live stock dealers . . . . . • • . . • •
20
Lumber yard . . . . . . . • . . • • . .
36
Lunch stands . . . • . . . . . .
38
i
Rachine shop . . . . • . . • . . • .
33
v,
Metal rvrks . . . .• . • . • .
33
Manufacturers . . • . . • • . . . • •
11
Newspaper distributors . . . . . . . . . •
24
.
15
Newspapers ........ ... . • . . •
44
Nursery . . . • . . • • • . . • . . . . . . .
62
Pawnbrokers . . . . . . . • • • • • • • • • •
Peddlers. . . . . . . . . . . . . . . . . . . . . .
57
Periodical distributors . . . . . . . . . . . . . . . . . . . .
24
Personal property lessors . . • . .
63
Photographers • . . 0
46
36
Planing mill . . • . .
Plumbing . . . . . . . . . . . .
35
Professions . . . . . . . . . .
51
Restaurants . .
38
Retail fuel dealers . . . • •
13
Retail bakeries . . . . . . . . . . . . . . . . .
17
Retail groceries . . .
17
Retail merchants . . • . ... ..
28
"
Retail milk dealers . . . . . . . . . . . . . . . . . .
14
Rooming houses . .
30
Second hand dealers
45
33
Sheet iron . . . . .
2.
Shoe repair . . . . . . . .
Sign painter . . o
34
Storage . .o
fairs
42
55
Street .. .. ..
Tailors. . . . . . . . . . . . .
47
Temporary merchants 0
59
Tin shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33
Transfer .
42
Trucking42
Vending machines . . . . . . . . . . . . . . . . . . .
54
Warehouses • . . . . . . . . . .
42
Wholesalers • . o.. . . . . . . . . •
12
j.�
.ar 1�...t'.,����,.if(C,'" �i.l',E.:.. � j�- J ... .., .. `i
L/'" .-.
• iY3 /�_(� .�e, �!1.Gxa•n
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281
r-t P s
AN ORDINANCE YEMG AND N6GULATING SBE LICK TABS, AM WMM AND FORK
OF GRANTIM AND ISSU33IG SAVE ON THE VARIOUS L>IHi4 OF BUSINESS, TRAM, OCCUPATIONS,
PBOFBSSIONS, VOCATIONS AND CALIMGS ID THE CITY OF PADIICAH,�' CNY, AND PBOMING
pRal,TIES FOR NON-PAmm r F, AAD FOH vMIATI07 THUMP, AND MUMG IT
UNLARFUL TO BNG►GE IN AIIY SUCH T OF BUsnasS, Twms, OCCUPAMOM, PROFESSIONS,
VOCATIOM AND CaT•T•TP M M-MUT FM-2 PIAIAG IM LICEi3 TAX AAD PTOCURIIIG LICEI:19M
AS PROVIDID Bim; R19% P3G ALL C59 IA11CS III 007P 0 r' =�117'vi , AND PEOVIDIT:G
A SEPARABILITY CLAUS3.
Z3 IT 0:TA%T:J BY To Eo3£o7 OF CoMaSSIOIMS OF To CITY OF PADUCAH,
7.1ovo nmd in tun os- ��-_O a
(a) zen torn aporccm° rSall reran an indivi nal, firm, partrar-
ship, joiL-c,vontero, corporation (d=otic and foroiga),
trust, octato, aooirpo�o, rocoivor, or amyy othor gxouy or e^-_b9 tticnp
acting ao a =it. V2o nco of a promonn, mch ao moo, him, hie, it" ote.,-FIG s G
I`ve
vhon the coe ont oo indicatoo diall reran a aporaama ao honroin dofin^do
(b) Zio torn rtaxyayore ohall c�xm my porcon liablo for M7
licoaco tar, mdor tho provic8cno of gain a-dinanco. L'v-ory porcon ropy—
coating himcolf to bo ongasrod in any baoieooa, trado, occupation, pro-
foasicn, vocaticm, callird.or activity, or oahibiting'a clan or advertico-
rant iadicatim3 ova a buninoos, traCo, oeeupaticm, profoacioa, cacaticn,
calling or activity oball bo licblo for tm liccnco tax horoin providodo
(o) Tho tom °Oitr marno tho City of Pae�acahp Kbnt=Ir Y.
(d) Tho torn Qfiocal yoarc wane tho aura year orad by a tax;�Wr
in making his income tax rotursn to tha Cc=oaalth of gentuolw.
SECTION 2. Aofinitio¢n of °bariironn° Md MM-4on. More
used in this ordinance, the tors abusimse° eball include the carrying an
or exeroise for gain or economic bomfit, either directly or indirectly, of
smy business, trade, profession, occupation, vocation, calling or ccMM*Mal
activity whatsoever, and the rendering of any type of service in any gree
whataoover in the City, but.does not inclpde employees of businesses or persons
licensed under this ordinance. If two or more businesses subject to the same
license tai shall be owned by the ease person, ho shall pay me license tax an
the combined gross receipts.
The tors wbnainesse shall not include the usual activities of
boards of trade, chambers of oommorce, trade associations or anions (or
ether associations performing the services usually perforced by trade
' associations or unions), community chest funds or foundations; cor-
porations organized and operated exclusively for religious, chari-
table, scientific, literary, educational, or civic purposes, or for
the prevention of cruelty to children or animals; or clubs or fraternal
organizations operated exclusively for social, literary, educational
or fraternal purposes, where no part of the earnings or income or
receipts from such units, groups, or associations inures to any private
shareholder or individual; provided, however, that if any such unit,
group, or associations shall engage in activities other than the
activities in which such units, groups, or associations usually engage,
such other activities shall be included in the term "business"; pro-
vided further, that activities conducted for gain or profit by any
educational institution, hospital, or any other institution men-
tioned in this sub -paragraph are included in the term "business".
O
SECT_'ON 3. Definition of "gross receipts". Where used in � ✓ %%� � ~i
this ordinances
(a) The term "gross receipts" shall mean the gross receipts
from any business, trade, occupation, profession, vocation, calling
or activity, including cash, credits, and property of any kind, nature, _
or description, for either sales made or services rendered without any _
deduction therefrom on account of the cost of the property sold, the
cost of materials, labor or services or other costs, interest or dis-
counts paid, or any expense whatsoever.
(b) Provided, however, that the term "gross receipts" with
respect to manufacturers and wholesale dealers in gasoline, tobacco,
or in any other article upon which there is levied a direct excise
tax by the United States or by the Coaunonwealth of Kentucky, shall not
include such excise tax payments made by such manufacturers or whole-
sale dealers to the United States Government or to the Commonwealth of
Kentucky.
(c) Provided, further, that the term "gross receipts" when used
in connection with, or in respect to, financial transactions involving
the sale of notes, stocks, bonds, or other securities, or the loan,
collection, or advance of money, or the discounting of notes, bills
or other evidence of debt, or the assignment of, or purchase of,
municipal, county, or state tax bills, shall be deemed to mean the gross
• � .� - ' .. _ 284
interest, gross discount, gross commission, or other gross receipts
earned by means of, or resulting from such financial transactions, but
the tern "gross receipts" shall not include amounts received as repay-
ment of debts.
(d) The term "gross receipts" shall include the gross receipts
from all sales made from a place of business within the city, both to
persons within the City and to persons outside the City.
(e) It the case of a taxpayer caning or operating a business
in the city for the sale of goods, mares or merchandiso, who also operates
a branch factory or store which is located outside the city, then the
term "gross receipts" shall not include the sale or proceeds of sales
of goods, wares or merchandiso not manufactured in the city unless such
goods, wares, or merchandise are located in the city at the time of
sale or delivery of such goods, wares or merchandiso.
(f) In all transactions covered by the provisions of this ordi-
nance, the taxable gross receipts of all principals shall include not
only the amounts actually received by them but shall include all
commissions paid by them to brokers, commission merchants, attorneys,
or agents in such transactions, as the case may be, and all other expense
and discounts incident thereto.
SECTION 4. Definition of "agent". The term "agent" shall mean
a person who acts for and on behalf of another person for a commission
as compensation and who is not an employee of such other person. UY
employee shall not be considered as an agent within the meaning of this
ordinance. The question as to whether a representative shall be con-
sidered as agent or an employee as herein defined shall be decided upon
the facts of each case by the City Treasurer, but where the representative
bears the expense of transacting the business for which he is to be com-
pensated by the principal, such as the payment of office rent, salary of
clerks and other employees, transportation and other charges necessary to
carry on business, the representative is an agent of the principal; othe"
wise he is an employee. The gross receipts of an agent shall be limited
to and include only the gross commissions received by such agent. Receipts
from sales by a sub -agent for the acccsnt of the agent are to be reported
by the agent. The sub -agent is to report as his receipts the amount
' thereof withheld by him as his compensation before remitting to the agent
t
2g5
and/or the amount received by him from the agent.
SECTION 5. Definition of gross receipts from sale of personal property.
Receipts from sales in trade or business, in addition to meaning a sale
of property for money, includes also any transactions, exchange, or
barter or disposal or otherwise, for a consideration. The amount to
be reported as receipts from sales in trade or business follows:
(a) If the sale was made for a consideration wholly in cash,
the total cash received constitutes the receipts.
(b) If the sale was made for part in cash, and the balance to
be paid within a period of time, the amount of cash plus the amount
Which was to be paid ccnstitutes the receipts; provided, that the sub—
sequent receipt of the deferred payment oes not constitute a receipt
under this ordinance.
(c) If the sale was made for part in cash and part by note or
other evidence of indebtedness, the amount of cash plus the face value
of the note or indebtedness constitutes the receipt; provided, however,
that the subsegvint receipt of payment of such note or evidence of in—
debtedness does not constitute a receipt within the meaning of this
ordinance.
(d) If a sale is made for credit, the amount of such credit
ccnstitutes the receipt; provided, however, that subsequent liquidating
of such credit does not constitute a receipt within the meaning of this
ordinance.
(e) If the sale is an installment sale, the total amount of the
installments paid, or to be paid, constitutes the receipts, including
any interest or carryinr charges. In other words, a person who sells
or otherwise disposes of personal Property in trade or business on the
installment plan, whether or not title remains in the vender until the
property is fully paid for and all of the conditions prescribed are
fully performed, must return as receipts the total amount of contracts
entered into durinv the period covered by th•: return, but not the money
collected or contracts entered into prior to the roriod covered by the
return.
(f) If the sale is made by exchange of property of any kind,
the fair market value of the property received in exchangc constitu'.s
' the receipts. However, where a used article is accented in part
payment of the purchase price of a new article, such as automobiles,
furniture, washing machines• radios, mechanical refrigeraiors., etc.,
+l• ,,eller of the new article shall report the sales price of the new
article less an,- allowance made fcr the used article. Provided, how—
used
ever, that when such/article is sold, the sales price of such used
article shall constitute receipts within the meaning of this ordinance.
(g) Accounts receivable actually written off on a taxpayer's
records as uncollectible may be deducted from gross receipts, but if
such accounts shall later be collected, the same shall constitute
receipts within the meaning of this ordinance.
SECTION 6. Definition of deductions for pocds returned. There
may be taken as an allowable deduction from gross receipts, the sale
price of property sold and returned during the period covered by the
return, deducting fror.. such price the amount received on account of the
sale and not refunded or allowed as credit. if the total amount received
is refunded or allowed as a credit, the total sales price of the article
returned may be deducted from gross receipts. if ,Hart of the total sales
price is refunded or allowed as a credit, the amount to be deducted
from the gross receipts is the amount refunded or allowed as a credit.
SECTION 7. Definition of joint receipts. When two or more persona,
not co—partners, and not being in the relation of employer and employee one
with another, shall perform joint service or sell joint property, or
receive money or assets to which they are jointly entitled, and one of
such persons shall first receive the total sum due for such service or
due or account of such sale, or the money or assets to which such persons
are jointly entitled, and shall account to and pay to the pther said
persons their proportionate part of :uch total gross receipts, the person
first receiving the said joint sums or assets shall be required to account
only for that portion which he shall retain, and the other said person
shall report the sums or assets received by them, respectively, upon
which the tax shall be computed.
Where one person purchases in quantity, goods, wares or mer—
chandise for, or on behalf of himself and some other person or persona,
and receives and pays for the entire quantity, and upon redelivery to
such other person or persons receives the price of part of such
merchandise redelivered to such person or persons, the amount so
L
received from such other person or persons is not gross receipts and
no tax shall be computed thereon.
SECTION 8. Business subject to different license taxes, Definition.
I.—J Jj
if a person owns, operates or manages a business which is divisible into
different types of businesses that are subject to license taxes of
different amounts under this ordinance, such person shall pay the
prescribed license tax on each different type of business, provided
records are maintained by the taxpayer to show grr�sa receipts for business
subject to each different license tax. If such records are not main-
tained the entire business of the taxpayer shall be subject to the highest
licenso tax prescribed for any one type of business engaged in by the tax-
payer.
SECT?ON 9. Levy of License taxes. That on and after. t!.e first
day of January, 1948, and on and after the first day of January in each
succeeding year thereafter, it shall be unlawful for any person to engage
in any business, trade, occupation, vocation, ca"i.ling or activity men-
tioned in this ordinance, in the City of Paducah, Kentucky, until such
person has first paid the amount of license tax to the City Treasurer
and has obtained a license as hereinafter specified and required, except
that it shall not be unlawful if such tax is paid as provided in Sections
65 and 67 of this ordinance.
SECTION 10. Non-residents. That on and after the lst day of January
1948, and on and after the first day of January in each succeeding year
thereafter, it shall be unlawful for any person who is a non-resident of the
city, or who has a place of business outside the citj limits, to enZape in
any business, occupation, trade, vocation, .calling, cr activity mentioned in
this ordinance in the City of Paducah, Kentucky, until such person has first
paid the amount of the license tax to the City Treasurer -and has obtained a
license as hereinafter specified, except that it shall not be unlawful if such
tax is paid as provided in Sections 65 and h7 of this ordinance.
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, trade, occupation, vocation, calling
or activity mentioned in this ordinance in the City of Paducah, Kentucky, and
z88
who actually solicits and accopto business by holding himself out as engaging in
such business, trade, occupation, vocation, calling or activity tho same as aqy
person residing in the city and ongagod in a similar busia os, trads,occupation,
vocation,calling or activity. j� //
8BMON 11. ITnhvf _ oho torn n=u=faoturing° as ncod in this !�
erdina= shell moan tb =ald 3 of eny finichad protect from a sun rztorial or a
cc'dtatica of rau mtorialo. awcpt ao othoraico provided in tbia ordinance, MY f
peraca ongagod in cacsfacturina bcata, barGoo, clothing, oh^oo, radio oquipment,
chinaeasv, or othor gccdo, r -=o or =orehardlco chrdl pay ca awl liecnco tax in
oceo d meo nitb tIn gbU-=S cchc€lilo Cacad ca the awrago r 3or of ocplayeos in
tho c loedar year s=u providing tho yoar for ehieh a lic: ro tax io dram
Ca. of raoloyooa I&CO=
7r Not 9M,X. At,.
1 10 U25000
10 20 .50410
20 50 75009
I70. of R�?loyeoo %iconco
0�r ;�t Qen
r 3.00
50 60 130.00
60 W 173.00
30 L0 100000 70 ayd ovor 200•OD r
,2 7 " 7,nk r._yJfM-i, a0 rcpt ao ottwvico provided torolb, a Ot u6
poroom co1lir—g or offering for calo at Wbolocalo cooda, dry god, drago, automobile �9
parte, colt cirin.'m, cas, —J Coors, hill and boat capplioo, indnotrial and lnstita-�`G4.3
tioml aupplloo end Cacolima, oil, othor potrolo»,n produata, or arp other
hind of gco o, tnroo, corchorlico, prcdncto, artieloo, ito=, things or personal
proporty, oncost f=d for 1— ca tion, shall pay an ann—nal liconco tax ander
Sehechlo D of Sooticn 83; provided, he.1,mR. tho minim arnmal liconoo tax
of any such prcon rba3l bo 13150.00.
b. Bwopt as othomico provid--d horoin, any parson selling or offering for
sale at wholesale, fruits, mato, poultry, fish, utter, eggs, vegetables, other
produce, bakery prodnats,.groceries, ico, ni1l, or other foods for human consumption,
and any person delivering or distributing ice shall pay an anrnal license tax under
Schedule 1 of Section 831 provided, however, that the miaimuip anmral license tax of
snoh.*!rraon shall be $150.00.
c. An annual license tax of $50.00 per vehicle ahall be paid for the
privilege of unloading within the city anything mentioned in this section or for the
privilege of making deliveries of anything mentioned in this section within the City,
for which credit shall be allowed against the miniaui, animal license tax of $150.00
and amp additional tax due under Schedule A or B of Section 83. An emblem or insignia
shall be furnished by the City Treasurer and shall be displayed an each licensed
vehicle in a manner to be prescribed by the City Treasurer.
289
d. Any manufacturer selling his products in the same manner as a
wholesaler to retail outlets shall he deemed a wholesaler for p•:rposes of
this ordinance. The term "wholesale" as used in this ordinance means the
sale of somethine for resale, or doing a reTQar business of selling large
quantities of Foods, wares or merchandise to industries, institutions, or
other businesses for processing in their opera ions at mark—ups.in-pi�ices
which arr comparable to those of wholesalers selling to retailers.
SECTION 13. Retail fuel dealers. Any person, selling, offering for
sale, or delivering coal, gas, oil, or other fuel for fuel purposes to
retail custome s, who possesses unloading, storage, delivery, sales and
service facilities, and maintains an office accessible to the public at which
fuel may be ordered, shall pay an annual license tax under Schedule B of
Section 83; provided, howevef, that the minimum annual license tax of such a
person shall be $50,00.
SECTION lb. Retail milk dealers. Any porson selling, offering
for sale, or delivering milk to retail customers shall pay an annual license
tax under Schedule A of Secticn 83; provided, however, that the minimum
annual license tax of any such person shall be $2$.00.
SECTION 15. Newspapers, jor printers and book binders. Any person
publishing a newspaper or engag::b in the bu�,iress of joh prin.ing and/or
book binding shall pay an annual license tax under Schedule C of Section e3;
provided, however, that the minimum annual license tax for a daily newspaper
shall be $150.00, that the minimum annual liccnse tax of a person publishirp,
a weekly newspaper and doing job printing shall be $10,00, and that the �1
minimum annual license tax of a person doing job printing and/or book binding
shall be $110.00. f/ `
SECTION 16. Automobile dealers. Any person selling or offering for sale
new or used automobiles or trucks, automobile accessories and supplies, and
doing automobile repair work, shall pay an annual license tax under Schedule C
of Section 831 provided, however, that the minimum annual license tax of s-uch
a person shall be $100.00.
SECTION 17. Retail Proceries and bakeries. Any person orn ing, operating
. c. •vcc.c.Z.� fC
or managing a retail grocery or retail bakery shall pay an annual license tax ter.�-, ,
under Schedule C of Section 83; provided, however, that the minimum annual
license tax of such a person shall be $25.00. C;
C;.
0
SECTION 18. Laundries and cleaners. Any person owning, operating
or managing a business of cleaning, laundering, dyeing, renovating,
pressing, blocking or storing hats, clothes, carpets, rugs, draperies,
or fabrics or materials used fcc +.he furnishing or decorating of interiors
of homes cr places of business, shall pay an annual license tax under
Schedule C of Section 83; provided, however, that the minimum annual
license tax of such a person shall be $50,00.
SECTION 19, Building and loan associations. Any person doing
business as a building and loan association or company shall pay an
annual license tax under Schedule C of Section 83. The term "cross
receipts" of such associations or companies shall mean their gross
receipts from interest, fires, share repurchases, and initiation and
transfer fees.
SECTION 20. Live stock dealers. Any person,buying, offering
to buy, selling, or offering fur sale cattle, sheep, hogs, or other live
stock shall pay an annual. license tax under Schedule B of Section 83;
provided, however, that the minimum annual license tax of such a person
shall be $25.00; and provided further that this section shall not. apply
to farmers.
SECTION 21. Filling stations and automobile repair shops. Any person
selling or offering for sale gasoline for use in motor vehicles shall
pay an annual license tax under Schedule C of Section 83; provided, how—
ever, that the minimum annual license tax shall be $25.00 or the first
gasoline pump and $5.00 on each additional pump; and provided further
that such a license shall include the privilege of selling oil and grease
for use in motor vehicles. If a person owning, operating or managing a
filling station also sells automobile accessories and supplies or any other
type of goods, wares or merchandise and/or dues automobile repair work he
shall pay an annual license tax under Schedule C of Section 83; provided,
however, an additional minimum license tax of $25.00 shall be paid. Any
person owning, operating, or managing an automobile repair shop and/or
selling automobile accessories and supplies or any other type of goods, wares
or merchandise shall pay an annual license tax undor Schedule C of Section
290
83; provided, however, that the minimum annual license tax of such a person
shall be $50.00. Q 2-)
SECTION 22. Automobile parking or storage. Any person engaged: L.•�.L._
exclusively in the business of providing space for the parking or storage
of automobiles or trucks shall pay an annual license tax under Schedule C
of Section 83; provided, however, that the minimum annual license tax of
such a person shall be $25.00. A license for an automobile dealer.or filling
station as provided in Sections 15 and 20 shall include the privilege
of renting parking or storage space for automobiles or trucks.
SECTION 23. Coal peddlers. Any person peddling coal shall
pay an annual license tax under Schedule C of Section 83; provided,
however, that a minimum annual license tax of $5.00 per vehicle shall
be paid instead of the minimum tax shown under Schedule C. An emblem
or insignia to be furnished by the City Treasurer shall be displayed on
29/
each licensed vehicle in a manner to be prescribed by the City Treasurer.
The term „peddling coal" for purposes of this ordinance is defined to mean
the purchase of coal and sale and delivery of such coal in quantities of
one-half ton or less from a truck, wagon, or other vehicle.
SECTION 24. Newspaper and periodical distributors. Any person
engaging in the business of distributing newspapers or periodicals shall
pay an annual license tax under Schedule C of Section 83; provided, however,
that the minimum annual license tax of such a person shall be $15.00.
SECTION 25. Shoe repair. Any person engaging in the business of
repairing shoes shall pay an annual license tax under Schedule C of Section
83; provided, however, that the minimum annual license tax of such a person
shall be $25.00.
SECTION 26. Credit Agency. Any person owning, operating or manag-
ing a credit reporting agency shall pay an annual license tax under
Schedule C of Section 83.
SECTION 27. Finance and loan companies. Any person engaging in the
business .of buying or discounting notes and commercial paper, or making loans,
or advancing money for the purchase of any kind of property shall pay an
annual license tax under Schedule D df Section 83; provided, however, that
the minimum annual license tax of such a person shall be $150.00. +
SECTION 28. Retail merchants. Any person engaging in the busineas o
selling at retail any kind of goods, wares, merchandise, products, articles, 7_ Z
items, things, personal property, or personal services, not enumerated in or;4"- /"/
`2 .
covered by other odetions of this ordinance, such as drugs, books, dry goods,
electric light fixtures and supplies, furniture, hardware, jewelry, millinery,
292
paint, shoes, wall paper, tents, awnings, furniture repairs, installation of
furniture and furnishings, radios, pianos, other rmaical instruments, musical
supplies, UsW and office equipment, shall pay an annual license tax under
Schedule D of Section 83. IL,391
SECTION 29. Hotels,, Parcon arming, g, operating or
manag- � -3 fl� ir
ing a hotel shall pay an annual licence tax at a rate of $1,25 per bedroom,i�
•
provided, hcaovor, that the ninir n animal license tax of such a person shallp //! �
be 550.00• and1�.`a���'
provided further that if a hotel operates a restaurant or sereeJ
food and naa-alcoholic drie?so the ann license tax required for :aotanraate� %
under Section 38 shall bo paid on the ar_ount of groes receipts from the /,-(
gGc
r
business of operating the restaurant and/or serving food or non-alcoholic drinke.
SECTION 30. Boardi.na and roc-&n,7,,a ram. Any p3ro CLr, oaf, operating Or
magiPg a boarding heuco or ronin3 hoaco shall pay cn Passel liconee taxy?e�? :.
s.t
undor Schadalo C of Section 83. Serving coals to an avorago of five or rore,,S
persons or having Toro than threo rads offered for rent shall constitute --U-- 1,f 1 -'*e w7 c,
doing business as a boarding house or rooming houco reapactively, within the
moaning of this ordiarnca.
STIA9 31. Contraotoro and buxildars. Any person engaged in the business
of a contractor or buildor chall pay an anmal liocnso tax under Schedule D
of Saction 83, on all money, credits, and property of ovary kind received frog / 2---44'- V
contracts entered into for cork and/or matarials in tea city, or received from � /9
the sale of buildings constructed by him; providod, homvor, that the ainimrm
atmual license tax of such a person chall be 525.00. The term "contractor" and 3 /
"builder" as used in this ordinance nuns any person who does any work, or who, &`"" ? 7
tee.. r
&exam s authority or control, or vho supervises, manages, coordinates or directs eP-1'
the work of others, whether he is paid for his work or the work of others by the
hoar, day, week, or other time period, or by a plat sum or on a percentage basis
under contract, in the erection, construction, alteration, wrecking, razing,
moving, painting, improvement, or repair of any building, structure or coo-
struction project of any character or nature, or any part thereof, or who is
delegated by the owner to do no, but these terms do not include emplotiyee@ of
licensed contractors or builders. The award of a contract, bidding or solici.
tation for any of the types of work mentioned in this section within the City of
Paducah shall be deemed to be doing business in the City of Paducah within the
meaning of this ordinance.
S
293
The Building Inspector of the City shall not issue a permit for the
erection, construction., alteration, wrecking, razing, moving, painting, improve—
ment, or re-3air of a building or a permit for any other operation for T&ich a
permit is required, nor shall any officer, agent or employee of the City execute
any contract with or purchase any materials from a contractor or vendor who has
not paid the license fee prescribed by this ordinance. The Building Inspector
shall not issue any such permit without, first securing an affidavit of the cost
from the contractor or buildtr, and this, ffidavit or a copy of it shall be
delivered by the Building Inspector to the City Treasurer. If a contractor or
builder is not regularly doing businoss Tri::in the City and therefore his gross
receipts cannot be readily determined, the Building Inspector shall not issue
a permit until after a license tax under Schedule D of Section 83 has been paid
to the City Treasurer.
The term "gross receiptan with respect to contractors and builders shall
mean the total completed amount of con$racts entered into for work in the City
and of work done and materials furnished in connection with construction work
within the City, and which is performed under the dirction or control of the
contractors, or the amount received fromthe sale of buildings owned by contrac—
tors or builders after the sane have been constructed by them, or any compen—
sation received by a person doing any type of work mentioned in this section who
is not working under the direction of a licensed contractor or builder.
SECT ON 32. Building materials, Any person selling or offering for sale 1'
G;..�:�Vc:,=-=-c: ••roti:.
gravel, sand, cement, lime, lumber, bricks, concrete or cinder blocks, cement •, v `/,
bricks, or other building supplies or materials shall pay an annual license
under Schedule C of Section 83; provided, however, that the minimum annual license
tax of such a person shall be $50.00. An annual license tax of $50.00 per
vehicle shall also beid for the 3 L
pa privilege of unloading anything mentioned in ���•�
the foregoing sentence within the City or for the privilege of making deliveries
of any such materials or supplies, for which credit shall be allowed against the
CT
license tax due under Schedule C of Section 83 and the minimum annual license
tax of $50.00.
SECTION 33. Foundries, machine shop, sheet iron or metal work blacksmith
and tin shop. Any person owning, operating, or managing a foundry, machine shop,
or tin shop, or engaging in the business of a blacksmith, or doing sheet iron or
29�
or metal work shall pay an.annual license tax under Schedule D.Df Section
83; provided, however that the minimum annual license tax of such a person
shall be $25.00.
SECTIr,`' 34. Advertising and sign painter. Any person engaging in s
the business of an advertising agent and advertising the businesses of other
persons, or furnishing or leasing advertising space to other persons on bill,
boards, fences, exteriors of buildings, or in or on any other place, and any
person doing business as a sign painter, shall pay an annual license tax under
Schedule D of Section 83; provided, howover, that an advertising agent shall
pay.a minimum annual license tax of $50.00.- "i1`i- �S r
SECTION 35. Furnaces, plumbing, etc. Any person selling or offering J/ S
for sale at retail, installing, or repairing furnaces, other heating or air
conditioning equipment, plumbing fixtures, or any plumlaing equipment or supplies
shall pay an annual license tax under Schedule D of Section 83; provided, how- '
ever, that the minimum annual license tax of such a person shall be $25.00. r
SECTIO] 3E. Lumber yard or planing mill. Any person, owning, operating, "
or managing a lumber yard or planing mill shall pay an annual license tax under y
Schedule C of Section 83; provided, however, that the minimum annual license IV,-,
V
tax of such a person shall be $100.00.
SECTION 37. Coal haulers. Any person engaged in business as a coal
hauler shall pay an annual license tax under Schedule D of Section 83, provided,
however, that a minimum license tax of $$0.00 per vehicle shall be paid, for
which credit shall be allowed against the license tax under Schedule D of
Section 83. The City Treasurer shall fx&nish insignia which shall be displayed
on each vehicle in such manner as shall be prescribed by the City Treasurer.
The term "coal hauler" for purposes of this ordinance is defined to mean any
person who purchases coal from a dealer or supplier of coal not licensed undor
this ordinance, hauls it in a truck, wagon or other vehicle, and sells and
delivers such coal to retail customers within the City.
y,
y V
SECTION 38. Restaurants, lunchastands, etc. Any person awning, operating, /n.—
or managing a restaurant, cafeteria, tea room, lunch room, lunch sand, or other
place of business where food is served in the form of meals sandwiches or
other prepared form shall ray an annual license tax under Scnedule C of Sectio." -.1".--;'.
295
83; provided, however, that the minimvn annual license tax of such a person
shall be $25.00.
SECTION -39. Amusements and entertainment. Any person owning, operating,
or managing a theaterl amusement Park3 concessiona PlaYa Gemos stand or other
entertainment in an amusement park; skating rink; baseball park; dance hall,
or other place where dances are held, excluding dances held by private clubs,
civic or veterans organizational show or exhibition on a boat; or other kind u
or place of amusement or entertainment, shall pay an annual license tax under/ c 7-I/&
Schedule D of Section 83; provided, houevor, that the minimum annual license
tax of such a person sha11 be $200000 on each theater, opera house, arena,
dance hall, or other place where dances are hold except as noted in this oectiono
or other place regularly used for amusement or ontertainrcont; and provided fur—
ther that a minimum annual license tax of $10.00 ohall be paid on each pool or
billiard table and on each boul.ing alley. A minimum license tax of $$20.00 per
day shall be paid for any concert, lecture, exhibition, museum, show, perfor—
mance, or other amusomant or entertainment of any kind not held in or on
premises licensed under this section, faro: which credit shall be allowed against
the license tax dueLunder Schedule D of Section 83.
SECTION 40. Commission merchants. Any person engaged in business as a
mommission merchant shall pay an annual license tax under Schedule 2 of Section
83, except that tobacco commission merchants shall pay the annual license tax
provided in Section 52 b. As used in this ordinance the term "commission mer—
chant" means a person engaged in the business of buying or sel]ipg goods, wares,
or merchandise consigned or delivered to him by or for his principal for a
commission as compensation, or a person who far a commission buys or sells
goods, wares, merchandise or other commodities not actually delivered into his
possession and who is commonly known as, or called a commodity or merchandise
broker. The gross receipts of commission merchants, shall be limited to and
include their gross commissions only.
The term "commission merchant" shall also include, where the City Treasurer
shall so determine, any person who deals in goods, wares and merchandise where
the spread or difference between the cost of the goods, wares or merchandise
sold and the sales price is analagous to or in the nature of a commission, and
does not in any event exceed five per centum of the cost of the goods, wares or
merchandise sold; such dealer in goods, wares, or merchandise so classified as a
commission merchant.�may deduct from the receipts derived from the sale of such
- 296
geode, wares or merchandise the cost thereof; such cost to be determined after
considering the inventories, both at the beginning and at the and of the period
covered by the return, and such inventories to be valued at cost or market,
whichever is loner, and to be in agreement with the inventories as reflected
by the books of the commission merchant; the difference between the cost of
goods sold, and the sales price, as herein specified, shall be the gross
receipts of any such dealer in goods, wares and merchandise,
SECTION U.. Taxicabs. Any person owning, operating._or managing a
business of providing motor vehicles for the conveyance of persons, for hire,
from place to place, and furnishing a driver or chauffeur for each m ch motor
vehicle, shall pay an annual license tax under Schedule D of Section 83;
provided, however, that a minimum annual license tax of $$25.00 for the first
motor vehicle and $15.00 for each additional motor vehicle shall be paid to
the City before any motor vehicle is used for such purpose, for which credit
shall be allowed against the amount of license tax under Schecule D of Section
83. The City Treasurer shall furnish an emblem or insignia for each motor
vehicle so licensed, which shall be displayed op the vehicle in such manner as
shall be prescribed by the City Treasurer.
SECTION 42. ress transfer. trucking Brain elevator
storage houses,
and warehouses Any person engaging in an express, transfer or trucking
business, and any person engaging in the business of a grain elevator, storage
house or warehouse shall pay an annual license tax under Schedule D of Section
83; provided, however, that the minimum annual license tax of a person doing
both express, transfer or trucking business and a storage or warehouse business
shall be $75.00, that the minimum annualmlicense tax of a person doing only a
storage or warehouse business shall be $50.00, and that the minimum annual
license tax of a person doing only express, transfer or trucking business shall
be $15.00 per vehicle of two tons capacity or less and $25.00 per vehicle of
more than two tons capacity. An emblem or insignia to be furnished by the City
Treasurer shall be displayed on each licensed vehicle in a manner to be pre—
scribed by the City Treasurer.
SECTION 43. Barber shone beauty parlara etc.
Any person owning,
operating, or managing a barber shop, beauty parlor, or beauty school, or
engaging in the business of a complexion specialist, hair dresser, manicurist,
or masseur shall pay an annual license tax under Schedulb D of Section 831
i. �;.�•'i'A;.
297
provided, however, that the minimum annual license tax for a barber shop shall
be $10.00 for the first chair and $5.00 for each additional chair, and that
the minimum annual license tax for a beauty parlor, beauty school, or other
place inhere a complexion specialist, hair dresser, manicurist, or masseur
is working shall be $10.00 for the first person and $5.00 for each additional
person working in the beauty parlor, beauty school, or other such placee
SECTION U. Nursery and florists. Any person ormirg, operating ori' ,�'DED
managing a nursery, or growing flowers, plants or shrubbery for sale, or �L 7
C' 7 /4c 7 --
soliciting orders, selling, offering for sale, or delivering f1mvers, plants ;'fes / 5�
or shrubbery within the City shall pay an annual license tax under Schedule
D of Section 83; provided, however, that the minimum annual license tax of
such a person shall be $40.00.
SECTION 45. Scrap material or second hand dealers. Any person buying
or-eelling scrap material or second hand articles or property, such as rags,
jewelry, scrap iron, copper, zinc, bones, tides, feathers, furs, noel, tin, paper,
or anything having any salaage value shall pay an annual license tax under
Schedule B of Section 83; provided however, that the minimum annual license tax
of such a person shall be $100.00. Each such person shall keep a record of
purchases, shall make a bill of sale for each purchase, and shall make a report
of any thing purchased when requested to do so by the Chief of Police. 0
SECTION 46, Photographers. Any person owning, operating or managing a
studio, picture gallery, or selling photographic equipment and supplies, or
soliciting or taking orders for pictures or other photographic services shall pay ��y ✓-, ��
an annual license tax under Schedule D of Section 83; provided, however, that the
minimum annual 1'hense tae for a studio or picture gallery shall be $25.00, and
that the minimum annual license tax for doing business by solicitation at rear z
dentes and/or business establishments shad be $100.00.
SECTION 47. Tailors. Any person owning, operating, or managing a tailor
shop, or making clothes to order, or taking orders for the sale of clothes or for
Clothes to be made shall pay an annual license tax under Schedule D of Section 83;
and ouch a license shall include the privilege of repairing and pressing clothes.
SECTION 48. Linen supply service. Any person engaging in U o businesa_of.,
a linen supply service shall pay an annual license tax under Schedule D of Soo ion �y
83; provided, however, that the minimum annual license of such a person shall be
$200.00. , 4� n q %—Jl..S C n
SECTION 49. Funeral director, undertaker, mortician, or embalmer,_
Any person engaging in the business of a funeral director, undertaker, mortician c,
or embalmer shall pay an annual license tax under Sched,ae`D of Section 83; pro- f <;i7 - & v
vided, however, that the minimum annual license tax of such a person shall bei' :�-✓
$25.00.
SECTION 50. Firearms, Any person selling or offering for sale riflcsj' ' ;_ • J f
pistols or other firearms shall pay an annual license tax ander Schedule D of
Section 83. A person selling any firearms shall file within ten (10) days after
the sale with the Chief of Police a written report giving the kind and serial
number cf the firearm sold and the name and address of the.person to whom it was
sold.
SECTION 51. Professions. Any person practising any of the following pro -
PA
fessions or engaging in any of the Collaring businesses or callings shall pay an Ja� ✓"/-
annual license tax under Schedule & of Section 831 Accountant, Architect, Attorney=
at -Law, Chiropractor, Chiropodi t, Chirosurgeon, Civil Engineer, Dentist, Detective,
Electrical Engineer, Excddntrist, Insurance Adjuster, Magnetic Healer, M;assagist,
Oculist, Optician, Optometrist, Osteopath, Pension. Agent, Peridontist, Physician,
Practical Chemist, Surgeon, Surveyor, Title Guarantors, Title Abstractors, j
Veterinarian, or any other profession or calling for which a certificate or f1,c/ ,,��� 7�
license is required before a person can enter such a profession or calling. A
firm, partnership, corporation, or any other combination or group composed of two -me
or more persons may pay the license tax on a basis of its total gross receipts,
or each person may pay a separate license tax on his share of its total gross
receipts.
SECTION 52. Brokers. a. Any person, commonly known as or called a broker,_
who, for the account of any other person, buys, sells, offers for sale, procures,i'" "
4 S 7—
solicits, receives, delivers, disposes of, deals in, rents, leases, or collects,5<
rentals, on real estate, money, insurance, credits, commercial paper, commodity �Z c
futures, bonds, notes, securities, stocks, monetary metals, lumber, merchandiso,
or any other thing, article or property of value except tobacco, shall pay an
annual license tax under Schedule E of Section 83; provided, however, that the
minimum annual license tax of such a person shall be $50.00. The gross receipts
of such brokers are limited to and shall include only gross commissions received,
the gross trading profit on transactions involving buying and selling, and the
grcss interest income on marginal accounts. Amounts received by brokers as pro- ;
ceeds from the sale of real estate shall not be gross receipts within the
meanirg of this ordinance, but commissions paid real estate brokers on sales,
leases, or on collections of rents, or .for the procurement of loans shall be
gross receipts within the meaning cf this ordinance.
b. Any person buying, selling, buying or selling for others on commis—
sion, exporting, rehandling, or otherwise dealing in tobacco shall pay an
annual license tax of $7$.00.
SECTION 53. Collecting agencies. Any person engaging in the business or
collecting or attempting to collect accounts, bills or debts for other persons
shall pay an annual license tax under Schedule E of Section 83.
SECTION 54. Vending machines. Any person owning, renting, or operating
at any time during a calendar year, vending machines, music machines, pin—ball
machines, or any other kind of amusement machines, which are operated aito-
matically by coin, shall ray an annual license tax under Schedule F of Section
83; provided, however, that minimum annual license taxes shall be paid as
follows:
a. $0.50 per penny vendin, machine.
b. $1.00 per nickle vending machine.
c. $4.00 per cigarette vending machine.
d. $15.00 per music machine.
e. $20.00 per pin—ball or other amusement machine.
299
No pin—ball or amusement machine shall be operated within 500 feet of the grounds
of a public or private school.
SECTION 55. Carnivals or street fairs. Any person, owning, operating orS
i`
managing a oarnival or streetfair in the City shall pay a license tax under JJ�O
Schedule F of lection 83, except, a minimum license tax of $50.00 per day shall t ;
is,/
be paid, for v.hich credit shall be allowed against the amount of license tax
under Schedule F of Section 83. Any person arming, operating or managing a
carnival or street fair that parades on the streets of the City shall pay a
license tax of $25.00 for each parade, but approval of the Mayor must be obtained
before the City 'treasurer may issue a license for a parade.
SECTION 56. Circuses. Any person corning, operating or manag4ng a circus
exhibiting within the City shall pay a license tax under ScheduleF of Section
83, except there shall be paid in advance the fol3awing minimum license taxes,
for which credit shall be allowed against the amount of license tax under Schedule
•,.�: _ doe
F of Section 83:
Admission charge less than 25¢,
Der day ........................$25.00
Admission charge 25¢ or over but under 50¢ for any
performance, per day .................. ..... ................. 100.00
�
Admission charge 50¢ or over but under 0,1.00 for any 150.00
performance, per day.......... •••..•....Merman.. ....
Admission charge $1.00 or over for any performance,
........ 200.00
per day ..............................................
...................
Each side show for which a separate admission charge is 25.00
made, per day ..........................................
If a circus e7h ibiting outside the City unloads any of its animals, paraphernalia,
equipment or supplies within the City, an unloading license tax of $150.00 shall
be paid, which shall include the privilege of holding one parade, but no circus
shall be permitted to load or unload upon the city streets or to conduct a
parade thereon until the owner, agent, manager or proprietor of such circus shall
have executed to the City of Paducah an indemnifying bond with surety approved by
the Mayor, and under which bond such circus crmer, agent, manager or proprietor
shall agreeto indemnify the City of Paducah a ainst any and all damage to its
streets, or any other damage which might result on account of the loading and
unloading of circus animals, paraphernalia and equipment, or as a result of con—
ducting 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 unloading and loading or
for conducting a parade within the city until the consent of the Mayor has been
obtained.
SECTION 57. Peddlers and distributors of advertisements. Except as other— 0
wise provided in this ordinance, any person engaged in business as a peddler and
�/'
selling at r etail and/or delivering goods, wares, merchandise, products, articles, li y3
items, things, or personal property of any kind, and any person distributing hand 9�
bills, posters, samples or other advertising matter for commercial advertising.
purposes, shall pay a license tax under Schedulo 'F of Section 83; provided, hoR— '� Z
ever, that such a person going on foot, shall pay inadvance a minimum license tax ! /_p
of $25.00, and that such a person using a motor vehicle, wagon, or other vehicle
to carry on his peddling shall in advance pay a minimum license tax of $50.00,and
such minimum taxes shall not be prorated for periods of less than one year. A
credit shall be allowed for license taxes paid under this section against the
amount of license tax under Schedule F of Section. 83. The term "peddler" as used
in this ordinance means any person roing from place to place within the City sell—
ing or offering for sale at retail any goods, wares, merchandise, products, articles,
items, things or personal property of any kind, and making delivery to'consumers
301
at the same time of making sales.
No peddler shall sell 000ds, wares or merchandise within 300 feet of
the City Market House. No peddler's license shall give authority for more
than one person to peddle under it, nor shall any person to whom a license
is granted sP12 by agents or clerks or in any other way than by himself in
person, but each agent, or clerk shall procure a separate license. Each
peddler while engaged in peddling shall carry his or her license and exhibit
the same whenever required to do so by any police officer, license inspec—
tor, or other official or employee of the City. A peddler's license shall
not be transferrable, V ,
/.
SECTION 58, Solicitors, distributors, and pick—up and delivery service.
Any person canvassing or soliciting from place to place and selling or taking
orders for the sale of goods, wares, merchandise, products, articles, items,
things, or other personal property not enumerated elsewhere in this ordinance,
where such sales are made conditionally, or delivery is to be made later, or
the title is retained by the seller in aider to secure the payment of the pur—
chase money; any person engaging in the business of solicitine trade or busi—
ness for any type of work, service, processing, or production not covered by
other provisions of this ordinance; and any person engaging in the businass of
picking up and/or delivering goods, wares, merchandise, products, articles,
items, things, or personal property of any kind not enumerated elsewhere in
thisordinance; shall pay an annual license tax under Schedule F of Section 83;
provided, however, that such a person going on foot shall pay a minimum license
tax of $2$.00 in advance, and that such a person using a motor vehicle, wagon
or other vehicle shall pay in advance a minimum license tax of $50.00, and such
rinimum taxes shall not be prorated for p-riods of less than one year; provided,
however, that this section shall not apply to employees of a business licensed
under this ordinance. Taxpayers paying, license taxes under this section shall
l.. allowed credit for such taxes against amounts of license taxes under Schedule
F of Section 83.
SECTICN 59. Temporary merchants. Any parson bringing into and exhibiting
for sale in tha city any goods, wares or merchandise such as bankrupt stock, or
J= any other stock of like kind obtained at a wholesale or manufacturers closeout
sale, or any goods damaged by smoke, fire, water, wreck or in any other manner, rr
ary person engaging in business in t1Le sign temporarily uit•har independently, or
as an associate with a bona fide merchant, trader, or dealer for the purpose of
302
disposing Of such stock, goods, wares, or merchandise, shall be deemed a .tem—
porary merchant and shall pay a license tax of $20.00 per week or $500.00 per
year, for which credit shall be received against the amount found to.be due
under Schedule F of Section 83.
SECPICV 60. Itinerant merchant. Any parson engaging in or transacting any
temporary or transient rr+.siness in the City, for the sale of any goods, wares or
merchandise, and who for the purpose of carrying on such business shall hire,
lease, use or occupy any building or structure, motor vehicle, tent, car, boat,
or public room, or any part thereof, including rooms in hotels, lodging houses,
or in any street, alley, or other public place, or elsewhere, for a period of
less than one year, for the exhibition of or sale of such 70ods, wares, or mer—
chandise, shall bp- deemed an itinerant merchant and shall pay a license tax under
Schedule F of Section 83; provided, however, that a license tax of 0500.00 shall
R
be paid in advance, which shall be in addition to the amount of license tax due
under Schedule F of Section 83.
Every person who has not been licensed for at least a year to sell or offer
for sale any goods, wares or merchandise within the City, shall file with the City
Treasurer an affidavit from the owner of the building, structure, or place to be
used by such applicant, snowing for what period of time the property to be used
by such applicant has been hired or leased by him, and no license shall be issued
until such affidavit is filed with the City Treasurer. But the City Treasurer
may issue a re Pular merchantts license to any such applicant upon the giving of a
bond or security, in lieu of the aforementioned affidavit, in such amount as will
equal the tax required under this section for a period of one year. Such bond or
surety shall provide that such amount !hall be paid to the City Treasurer in the
event, and at any time during such year, that the City Treasurer shall determine
on a basis of evidence that it was the applicants intention to engage in or trans—
act a transient business in the City.
No person chall be exempt from the M yment of a license tax under this
section by reason of associating temporarily with any local merchant, dealer, or
trader, or by reason of conducting such temporary or transient business in connec—
tion with, or as a p�t of, the business in the name of any local rw rchant, dealer,
or trader.
The provisions of this section shall not apply to the sale. atauction of any
goods, wares or merchandise, when being sold at the residence of a housekeeper
desiring to dispose of same; nor to sales made to dea3ers by commercial travelers
n c�
4 t7.7
.303
or selling agents of regularly established merchants or manufacturers selling to
the trade by eampl., for future delivery from their established place of business;
nor to the sale of any goods, wares or merchandise by an assignee, trustee,
executor, fiduciary, officer in bankruptcys or other officer appointed by any
Court.
SECTION 61. Bondarnn, Any person r:ho, for compensation, shall become or
furnish surety, or bail, for any person or persona charged with the violation
of any law, ordinance or regulation shall pay m annual liconeo under Schedule
F of Section 83; provided, however, that a niair m Licence tax of 0206*00 shall
be paid, for which credit shall be allowed against the amount of license tax due
under Schedule F of Section 83.
SECTION 62. E21ahK2N2Ta Any person commonly known as or called a pawn-
broker, who ongagos in the busl=oa of taking or receiving by say of pledgo,
pawn or exchange, any goods, wares or mzrchandico, or any personal property of
any kind, as security for the repayz,3e., of corny loaned thereon, shall pay an
annual license tax under Schedule D of Suction 83; provided, however, that the
nisi— anneal license tax of such a person shall bo 01150.000
SECTION63. Personal gK2oEjLj2nsorq& Any person caning or holding title
to personal property and engaging in the buain3ea of leasing ouch property to
other persons shall pay an annual license tax under Schedule D of Section 83.
Gross rentals roceivz)d from such property shall be gross receipts within the mean-
ing of this ordinancoo
SECTION "I Inauranca.
a. Ordinary life insurance. Rach life insurance cc--gmV doing business in
the City of Paducah and writing what is known as "ordinary life insurance" as
distinguished from what is knovm as "Industrial life insurance" whether or not
such company is engaged in writing other lines of insurance for vhich a separate
License or licenses are required to be paid under the other paragraphs of this
section, shall pay an annual license tax of 675-00-
b. Industrial life ingurance. Each life insurance company doing business in
the'City of Paducah and writing what is known as "Industrial life insurance" an
distinguished from "Ordinary life insurance", whether or not such company is en-
gaged in writing ordinary life insurance or any other line of insurance for which
a separate license or licenses are required to be paid under other paragraphs in
this section, shall pay an annual license tax of $100.00 where five (5) agents,
solicitors and collectors, or a lesser number than five (5) are employed during
the calendar year next preceding the year for which license taxes imposed hereunder
are due, and for each additional agent, solicitor or collector employed at any time
during said year the company shall pay an additional annual license tax of $15.00.
:� suvffij
3o4
c. Health and accident insurance. Each company doing business in the
City of Paducah and writing health and accident nnlicies, whether or not such
company is engaged in writing other lines of insurance for which a separate
license or licenses are required to be paid under other paraoTaphs of this
section, shall pay an annual license tax of $10.00.
d. Fire insurance. Each fire insurance company shall pay an annual license
tax in.an amount equal to two (2%) per cent of all premiums received by said
company within the preceding calendar year for insurance on property located with—
in the corporate limits, but in computing the arou.-it of such tax the percentage
on any premiums which have been returned to policy holdars shall not be included.
Any fire insurance company entering the city during the Lcense year shall at the
end thereof promptly pay to the city the full amount of the tax on the basis here-
inabove provided.
e. Other insurance business. Each casualty, mutual insurance company,
Lloyd's organization or reciprocal or inter—insurance exchange,together with any
finance company placing and/or collecting insurance premiums on accounts handled
by such company, aid also 3ach company writing policisc covering automobile lia—
bility, public liability, general liability, manufacturer's public liability,
elevator liability, contractor's liability, household liability, residence theft,
paymaster robbery, general burglary, bank burglary and robbery, forgery, mercantile,
sate burglary, marine plate glass, messenger or interior robbery, automobile col—
lision, automobile fire and theft, all forms of surety bonds, and, with the ex—
ception of liability of employers for personal injury to their employees, or death
caused thereby, under the provisions of the Workmen's Compensation Act, all other
farms of liability, casualty and hazard insinoance upon persons and property not
specifically enumerated herein, shall pay a license tax in an amount equal to two
(2%) per cent of all premiums received by said company within the preceding
calendar year on risks located within the corporate limits of the city on those
classes of business which said company is authorized to transact, but in computing
the amount of,such tax the percentage on any premiums which have been returned to
the policy holder shall not be included. Any such company entering the city during
the license year shall at the end thereof promptly pay to the city tho dill amount
of the tax on the basis hereinabova provided.
f. Minimum tax. The city shall collect an annual license tax of $5.00 fro m
any company whose tax on the percentage of premium basis i9 less than $5.00.
,qS
AA��� r:'; j )r 505
1:. \�
i yt s`oi
-:r-r
SECTION 65. Returns to be filed. Each person subject to the pay—
ment of a license tax under this ordinance shall, on or before the 15th day of
March, 1948, and on or before the 15th day of March in each succeeding year
thereafter, file a return with the City Treasurer. Such r eturns shall be
filed on forms to be furnished by the City, which shall be obtained at the
office of the City Treasurer. Each return shall shorn each kind of business,
profession, occupation, trade, vocation, calling or activity engaged in or
services rendered; the taxpayer's gross receipts during his last fiscal year
ending prior to March 15, 1948, or prior'tc March 15 in each succeeding year
thereafter.(the same year for which the taxpayerfs last Kentucky income tax
return was made); the addfess or addresses of each unit or establishment of the
taxpayer; the names of partners, joint, proprietors, or persons havi.nv part
omership or interest in the business; the name used for purposes of doing
business, the exact name enter-nO on the taxpaver's last income tax return
to the Commonwealth of Kentucky on which the amount of gross receipts for
the last fiscal year was reported; and such other information as may be
considered necessary by the City Treasurer. In order to ascertain any facts
to determine the amoxit of tl.e license tax to be paid, the City Treasurer
may require an applicant to furnish such information under oath or may
require the return to be verified under oath. Such return shall be signed
by the owner, manager or other responsible official representing the person
filing- the return, and the title of the person signing shall be' shown. If
the City Treasurer determines, on a basis of auditing such returns, that
the full amount of license tax has not been paid, a notice of additional tax
due may be served at any time within five years after the license tax was
payable under this ordinance, and such additional tax shall be due and pay—
able upon the receipt of such notice.
SECTION 66. Secrecy of returns. The information in returns filed
by persons subject to license taxes under this ordinance shell be corSider.tial.
as respecting the business of any such person and shall be made available only
to officers and employees of the city whose official duties require the use of
such information, and, on a confidential basis, te`the Kentucky Commissioner
of Revenue or to employees in his department in reciprocation for access to
the confidential files under his s>>pervis ion. Any person divulgine such in—
fo^ration except on an order of a court of competent Jurisdiction shall, upon
conviction, be subject to r fine of not less than $50.00 nor moro than u500.00,
cr to imprisonment for not exceeding 30 days, or both fine or imprisonment, at
the discretion of the court or jury. But the city may publish statistics based
306
' on inforuaticn in such returns in each a mo=or as not to rovoal data respect-
ing the business of any particular parson.
SECTION 67.-P—n3Wnt of tna„ The c^Annt of any licence tax due under 12 -a.G- I'
this ordinance shall be payable at the tion of fYlirz3 the return required by
Section 63, t
bµ F15�� of ono-ba7� of cash a�anb ray b deferred until tl»,
toll �es
eait� August 31st, en chick data the x�-,�inir� ora -half thereof ehs11 be
due and payablo.
SIN �
E I00 60- 5SIo oatir-o gsaoo r000iprto dorived
frc= bnoia-,00 sot bo ropozad. If it io ce3toM'cd th^t cmy portion of each 0
receipts do cot ccnotlts-to rocoipto fru bnairaoo vifihin tho Having of thio
ordinamea oa if t!'O ta=Payor haront;cor gr..00tic o tho taxability of ray of the
itam-o raporLod, tL•oro --1-11 bo attacf�od to the return a dotailod otato=nt
pr000&UnS a brorl;dora of Inch rocoixrtn, the co=o -o frcm rich they na e
dorivcd, and rcaocn� aup?orUng tbo ceatontiono.
S TIO -1 67. fnz� WTIIta baairnnnon. If a person linblo for
tax torcaFdoa d?lrly-IG arq yanr or portion of a yoar acquirod tho aacots of,
or =rgoo or ccacolidatoo his b^aoin000 with tb haaiaaao of azq othor person
or poroc-�o, cash porcon liablo for the tax nbal I rqoczt the receipts for enc]
year of such othor Prraa c p orcoao tcgotbir csdth bio orm gr000 rocoipto
daring rack yoaa.
SMMU 70. A n aR nes-xronicdorrt yarioter Mo avaat or agonto
of nae-rocidont propriotero chal.l bo civilly roaponoiblo for the lien ra fcos
paovidod for by thio crcUranca, and erioina ly roopenniblo for carrying an
burdc000 vithcat having first p3ocurr-d a liconco to do cc in a like canner
ss if they were propriotaro.
SWTM 71. LL sea as + ►+? �, A licence_ cortificate bearing
the signature or otaopod facsimile thereof of the City Treasurer shall be 12, -
issued to each person paying the lic®nve tax due under this ordinance, forl;-%
a calendV year or remaining portion of a calendar year in case of a new
busdaess. Sunk certificate shall show the calendar year for w61eh isscsd,
the name of the person to whoa it -,I& issued, and the address or location of
the place of business for which it is issued. A license shall not be trans-
ffrrrabls from one person to another porsan-bwt may cover the same business
moved from one location to another location. The City Treasurer shall also
furnish to each ta:psyer an amplem or insignia for each licensed place of
business, which shall be displayed in a prominent place at the entrance to
such p;ace of ltvsiness. If practicable the City Treasurer may combine the
license certificate as the whole or a part of such emblem or insignias
SECTION 72. License for 1948. The first license tax payable under�,,� f -?
g L
this ordinance shall be paid as provided in Sections 65 and 67 hereof, for the
calendar year 1948; such license tax shall be based on gross receipts of the
taxpayer during the last preceding complete fiscal year of the taxpayer ending
prior to March 15, 1948, and shall be dotermined under the prescribed schedule
of Section 83. If a taxpayer was doing business for less thans. full fiscal
year ending before March 15, 1948, the gross receipts of such taxpayer during
the entire period of doing business up to December 31, 1947, shall be reported;
the amount of such gross receipts shall be divided by. the number of calendar
days during such period ending December 31, 1947, and the result shall be multi-
plied by 365 to determine the amount of gross receipts to be used in determining
the amount of license tax due under the prescribed schedule of Section 83,
SECTION 73. Persons becoming subject to license tax after January 1 1948. rJ
Any person, before entering into, after January 1, 1948, any business, pro- t.-
fession, occupation, trade, vocation, calling or other activity for which a ��y� �� �•�
license tax is payable underthis ordinance, shall file with the City Treasurer
a return showing an estimate of his gross receipts during the first 90 calendar
days of being engaged in such business, profession, occupation, trade, vocation,
calling or other activity, together with all other information required by
Section 65, and shall at the time of filing such return pay a license tax of one-
fourth the amount due under the prescribed schedule based on such estimate of
gross receipts. Within 15 days after the end of this 90 calendar day period,
the taxpayer shall file a report of his actual gross receipts during such
period and shall immediately pay a license tax for the remainder of the
calendar year, and such license tax shall be determined by the following
for mula3 Actual gross receipts divided by 90, this result to be multiplied
by the total number of calendar days from the beginning of the 90 day period
to the end of the calendar year, and the amount obtained by this multipli-
cation to be used in determining the amount of license tax due under the
prescribed schedule of Section 83, with a credit given for the amount
originally paid on a basis of the 90 day estimate of gross receipts. If
less than 90 days remain in the calendar year after beginning a business,
profession, occupation, trade, calling or:other activity, the same procedure
shall be followed except the actual number of days remaining in the calendar
. 3a8
year instead of 90 days shall be used.
SECTION 74. Records to be maintained and audits by the city,
Each person subject to the provisions of this ordinance shall maintain a
record showing gross receipts as defined is this ordinance, but a separate
record shall not be required if the taxpayer's regular records contain such
information. 4Jhenever the City Treasurer considers it n9ceseary for proper
administration of this ordinance, a taxpayer shall permit an officer or employee
of the City to make an audit of such records and any other books, papers, files,
equip: nt, stock or inventory of th3 taxpayer, and to examine witnesses under
oath for the puxpoco of determining wh3thor any provisions of this ordinance
aro being violated. If the City Treasurer determines, on a basis of audit-
ing returns of a taxpayer, or on a basis of audits of a taxpayer's records,
books, papers, files, oquipant, stock or inventory, or on a basis of exam-
inations of rdtnasses under oath, that the full amount of license tax has not
been paid, a notice shall be given to the taxpayer of the additional amount
due, rhich shall be paid by th3 taxpayer within 30 days with the penalty as
provided under Section 80 heroof. Such notice of additional tax or a notice
that no license tax has been paid may be served and the amount of license tax
may be collected by the City Treasurer at any time within five years after such
license tax was payable under this ordinance. /f
SECTION 75. Refunda prohibited. No portion of any license taxa
:7
shall be refunded to any person, or to anyone else for his use and benefit.f�
SECTION 76. Other license taxes required to be pais
The license C
taxes prescribed in this ordinance are not in lieu of, but are in addition to,
the license taxes required to be paid under any other ordinance of the city. y�
SECTION 77. Administration. This ordinance shall be adminie- II,�.,e,•-7
tered by the City Treasurer, under the direction of the City Manager. TheL,LLi.t."``�
City Treasurer, with the approval of the City Manager, may refuse to issue
! �4 C
a license for any unlawful activity or for any purpose that would be detri-
mental to the public welfare or contrary to the public interest, but arw
such decision of refusal to issue a license may be appealed to the Board
of Commissioners.
SECTION 78. Use of license taxes. 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 expended in defraying the current and incidental expenses of
the city.
1
309
SECTION 79. Revocation of license. Any license issued under
the provisions of this ordinance may, with notice to the holder of such
f `
license and a hearing as hereinafter provided, be revoked by the Board of
Commissioners (1) if the holder of such license has, within twelve months
prior to the date on which charges are filed, been convicted of the
violation of any provision of this or any other ordinance or any statute
of the Commonwealth of Kentucky against gambling, disorderly conduct
or any other offense he may commit while on the licensed premises, in
which event the judgment of conviction in the Police Ccurt.or in any
other court of competent jurisdiction of the violation of any such pro—
vision of any ordinance or law of the Commonwealth of Kentucky shall be
conclusive evidence of such violation, or (2) if any person shall cause
or permit to be caused on the licensed premises any condition which is a
nuisance or is obnoxious to the morals and general welfare of the public,
or (j) if he shall cause or permit disorderly conduct to be carried on by
persons visiting, patronizing or being around the licensed premises and
tc disturb the good order aCthe community, or (4) if he shall misrepresent
any material facts as to the nature of business in his return, or any other
fact necessary or proper to determine the amount of the license tax to be
paid.
When the City §;anger has probable cause to believe that a
license should be revoked for any of the causes enumerated herein, it shall
be his duty to prefer charges against the holder of such license by filing a
statement of such charges rrith the City Clerk. The charges shall be in
writing and each charge shall be clearly set out. Within three days after
the filing of said charges with the Board of Commissioners, a notice of the
filing of said charges and of the time of the hearing thereof shall be mailed
to the ltcgr.see at the address shown on his license, and a hearing before the
Board of Commissioners shall be held within ten days after the filing. of said
charges with the board. The evidence shall be transcribed and the action
and decision of the Board of Commissioners on the charges shall be reduced
to writing and recorded in the minute book.
SECTION 80. Penalties, a. Any person failing to file a return before ✓wd�tz-
the 15th day of march, 1948, or before the 15th day of March of each succeedi ng % L
year thereafter, or failing to file within thirty days after the receipt of the
I
notice provided for in Section 65 hereof, a corrected reiurr showing such � --'
additional taxes as may be due as provided therein, shall pay a penalty
Of 5% Of the tax due for the first month of delay or any fraction thereof,
plus 1% of such tax for each additional month of delay or fraction thereof,
but the minimum penalty in any event shall be $5.00.
b. Any p_rron failing to pay on or before the 15th da,, of karch,
1948, or before -e 15th day of Y rch of each succeeding year thereafter the
amount of ouch taxes shall pay a penalty of 5% of the tax due for the first
month of delay or fraction tl.ereof, plus 1% of such tax for each additional
month of delay or fraction thereof, but the minimum penalty in any event
shall be $5.00.
c. Any person failing to Day the additional license taxes within
thirty days after the receipt of the notice nrovid4d for in Section 65 hereof
shall pay a penalty of 5% of the tax due for the first month of delay, or
fraction thereof, plus 1% of such tax for each additional month of delay, or
fraction thereof, but the minimum penalty in any event shall be $5.00.
d. Any person who, at his option, shall elact to defer the
payment of one-half of his license tax until Aui'ust 31, and shall fail to
pay the same before September 1st, shall pay a penalty of 5A of the tax
due for the first month of delay or fraction thereof, plus 1of such
tax for each additional month of delay or fraction thereof, but the
minimum penalty in any event stall be $5.00.
e. Any person violating or failing to comply with any provisions
of this ordinance shall, upon conviction thereof, be fined no, less than
l?.Do nor more than $100.00 for each offense, and each and every day that
such violation or non-compliance continues shall constitute a separate and
distinct offense. Such criminal penalties shall be in addition to the pen-
alties provided in subsections a, b, c and d of this section.
SECTION 81. separability. The provisions of this ordinance are
separable. If any provision, section, paragraph, sentence or part thereof,
or the application thereof to any taxpayer or class shall be held unconstitu-
tional or invalid, such decision shall not affect or impair the remainder of
the ordinance, i.t being the legislative intent to ordain and enact each pro-
vision, paragraph, sentence and part thereof, separately and independent of
each other.
SECTION 82. Repeal of ordinances This ordinance shall be construed
as repealing the General License Ordinance adopted by the Board of Commissioners
on the 30th day of December 1940, together with all amendments thereof, and
all ordinances and parts of ordinances in conflict berewith are, to the extent
cf such
conflict. hereby repealed.
SECTTOJ� 83. Schedule of license taxis.
Annual L^ense taxes shall be
payable
in accordance with the sche9u]e be:ow rrescribed for each taxnaysr in
other aee
^. ;,s cf this ordinance in
accordance with
classifications by gross
receipt;:
as follows:
a. Schedules A R B
CLASSIFICATION
7P:eri gross
receipts are
Schedule
Schedule
Gver
;dot Over
A
B
NDPe
S25,000
25,00C
50,000
$ 25.00
8 25.00
50,000
75,000
30,00
35.00
30.00
35.00
75,000
100,000
40.00
43.75
100,000
125,000
45.00
56.25
125,000
150,000
150,000
175,000
55,000
88.25
175,000
200,000 -
60.00
03,75
200,000
225,000
63.75
106.25
225,00o
25o,0oo
71.25
118.75
250,000
275,000
78.75
131.25
275,000
300,000
86.25
143.75
3-,C,000
325,000
93.75
156.25
325,000
350,000
101.25
168.75
350,000
375,000
108.75
181.25
375,000
400,000
116.25
193.75
400,000
425,000
123.75
206.25
!25,000
450,000
131.25
218.75
450,000
475,Coo
475,000
500,000
138.75
146.25
231.25
243.75
500,000
525,000
153.;5
256.25
525,0)0
550,000
161.25
268.75
550,000
575,000
168.75
281.25
575,000
600,000
176.25
293.75
600,000
625,000
1.83.75
306.25
625,OOC
650,000
191.25
318.75
650,000
675,000
198.75
331.25
675,000
700,000
206.25
343.75
700,000
725,000
725,000
750,000
213.75
221.25
356.25
381.75
750 000
,
,75 oo0
,
228.'/^
381.25
775,000
800,000
5
236.25
393.75
5
825,000
850,000
251.25
!:1h.?,
850,000
875,000 '
256.75
431.�K
875,000
900,000
266.25
443.75
900,000
925,000
273.7'"
456.2;
925,000
950,000
281.25
468.75
X50,000
975,000
288.75
481.25
975,000
1000,000
296.25
493.75
1,OU0,000
1,025,000
303.75
505.25
1,025,0()0
1,050,000
311.25
518.75
1,050,000
1,075,000
318.75
531.25
1,075,0',
1,100,000
326.25
543.75
1,100,000
1,125,000
333.75
556.25
1,125,000
1,7.50,000
341.25
568.75
1,150,000
1,175,000
348,75
591.25
1,175,000
1,200,000
356.25
593.75
1,200,000
1,225,000
363.75
006.25
1,225,000
1,250,000
371.25
618.75
1,250,000
and over
375.00
625.00
34-
b. Schedules C,
D, E & F,
CLASSIFICATION
When Gross
receipts are
Schedule
Schedule
Schedule
Schedule
Cver
Yot Over
C
D
E
F
Nonc
g 5,000
$ 15.00
3 15.00
8 20.00
$ 20.00
S 5,000
10,000
17.50
20.00
30.00
30.00
10,000
15,000
20.00
25.00
37.50
50.00
15,000
20,000
22.50
35.00
52.50
70.00
20,000
25,000
25.00
45.00
67.5o
90.00
25,000
30,000
27.50
55.00
82.50
110.00
30,000
35,000
32.50
65.00
97.50
130.00
35,000
40,000
37.50
75.00
112.50
150.00
40,000
45,000
42.50
85.00
127.50
170.00
45,000
50,000
h7.5o
95.00
142.50
190.00
50,000
55,000
52.50
f05.00
157.50
210.00
55,000
6o,000
57.50
1-15.00
172.50
230.00
60,000
65,000
62.50
125.00
187.50
250.00
65,000
70,000
67.50
135.00
202.50
270.00
'.0,000
75,000
72.50
145.00
217.50
290.00
75,000
80,000
77.50
155.00
232.5o
310.00
80,000
85,000
82.50
165.00
247.50
330.00
85,000
90,000
87.5o
175.00
262.50
350.00
90,000
95,000
92.50
185.00
277.50
370.00
95,000
100,000
97.50
195.00
292.5o
J 390.00
100,000
105,000
102.50
205.00
307.5o
410:00
105,000
110,000
107.50
215.00
322.50
430.00
110,000
115,000
112.50
225.00
337.50
450.00
115,000
120,000
117.5o
235.Do
352.50
470.00
120,000
125,000
122.50
245.00
367.50
490.00
125,000
130,000
127.50
255.00
382.50
510.00 lJ
130,000
135,000
132.50
265.00
397.50
530.00
135,000
140,000
137.50
275.00
412.50
550.00
14o,000
145,000
lh2.50
285.00
427.5o
570.00
lh5,000
150,000
147.5o
295.00
442.50
590.00
15o,000
155,000
152.50
3o5.00
457.50
61o.00
155,000
16o,000
157.50
315.00
472.50
630.00
160,000
165,000
162.50
325.00
487.50
65d.0o
165,000
170,000
167.50
335.00
502.50
670.00
170,000
175,000
172.50
345.0o
517.50
69o.00
175,000
180,000
177.50
355.00
532.50
710.00
180,000
185,000
182.50
365.00
547.50
730.00
185,000
190,000
187.50
375.00
562.50
750.00
190,000
195,000
3.92.50
385.00
577.50
770.00
195,000
200,000
197.50
395.00
592.50
790.00
200,000
205,000
202.50
405.00
607.50
810.00
205,000
210,000
207.50
415.00
622.50
830.00
210,000
215,000
212.50
425.00
637.5o
850.00
215,000
220,000
217.50
435.00
652.50
870.00
220,000
225,000
222.50
445.00
667.50
890.00
225,000
230,000
227.50
455.00
682.50
910.00
230,000
235,000
232.50
465.00
697.50
930.00
235'
240,000
237.50
475.00
712.50
950.00
240,000
245,000
242.50
485.00
727.50
970.00
245,000
250,000
247.50
495.00
742.50
990.00
250,000
255,000
252.50
505.00
757.5o
1010.00
255,000
26o,000
257.50
515.00
772.50
1030.00
26o,000
265,000
262.50
525.00
787.50
1050.00
265,00o
270,000
267.50
535.00
802.50
1070.00
270,000
275,000
272.50
5h5.00
817.50
1090.00
275,000
280,000
277.50
+55.00
832.50
1110.00
280,000
285,000
282.50
565.00
947.50
1130.00
285,000
290,000
287.5o
575.00
862.50
1150.00.
290,000
295,>000
292.50
585.00
877.50
1170.00
295,000
300,000
297.50
595.00
352.50
1190.00
300,000
305,000
302.50
605.00
907.50
1210.00
305,000
310,000
307.50
615.00
922.50
1230.00
310,000
315,000
312.50
625.0
937.50
1250.00
315,000
320,000
317.50
635.00
952.50
1270.00
320,000
325,000
322.5o
645.o0
967.50
1290.00
325,000
330,000
327.50
655.00
982.50
1310.00
313
SECTION 83.b, continued
330,000
335,000
335,000
340,000
332.50
337.50
665.00
675.00
997.50
1012.50
1330.00
1350.00
340,000
345,000
345,000
3501000
342.50
347.5o
685.00
695.00
1027.50
1042.50
1370.00
1390.00
350,000
355,000
352.50
705.00
1057.50
1410.00
355,000
360,000
360,000
365,000
357.50
362.50
715.00
725.00
1072.50
T087.50
1430.00
1450.00
365,000
370,000
367.50
735.00
1102.50
1470.00
370,OOC
375,000
375,000
380,000
372.50
377.50
745.00
755.00
1117.50
1132.50
1490.00
1510.00
380,000
385,000
385,000
390,000
382.50
387.50
765.00
775.00
1147.50
1162.50
1530.00
1550.00
390,000
395,000
392.50
785.00
1177.50
1570.00
395,000
400,000
400,000
405,000
397.50
402.50
795.00
805.00
1192.50
1207.50
1590.00
1610.00
405,000
410,330
407.50
815.00
1222.50
1630.00
410,000
415,000
415,000
420.000
412.50
417.50
825.00
835.00
1237.50
1252.50
165o.00
1670.00
L20,000
425,000
422.50
845.00
1267.50
169o.00
425,000
430,000
430,000
435,000
427.50
432.50
855.00
865.00
1282.50
1297.50
1710.30
1730.00
435,000
440,O00
437.50
875.00
1312.50
175o.00
440,000
445,000
445,000
1L50,000
442.50
447.50
885.00
895.00
1327.50
1342.5o
1770.00
1790.00
450,000
455,000
455,000
46o,000
452.50
457.50
9o5.00
915.00
1357.50
1372.50
181o.o0
1830.00
46o,000
465,000
465,o00
470,000
462.50
L67.5o
925.00
935.00
1387.50
1402.50
1850.00
1870.00
470,000
475,000
475,000
480,000
472.50
47`1.50
945,00
955.00
1417.50
1432.50
1890.00
1910.00
480,000
485,000
485,000
490,000
02.50
487.50
965.00
975.00
1447.50
1462.50
1930.00
1950.00
49o,000
495,00'0
495,000
500,000
492.50
497.50
985.00
995.00
1477.50
1492.50
1970.00
1990.00
500,000
505,000
502.50
1005.C`o
1507.50
2010.00
505,000
510,000
510,000
515,000
507.50
512.50
1015.00
1025.00
1522.50
1537.5o
2030.00
2050.00
515,000
520,000
520,000
525,000
517.50
522.50
1035.M
1045.00
1552.50
1567.50
2070.00
2090.00
525,000
530,000
527.50
1055.00
1582.50
2110.00
530,000
535,000
535,000
540,000
532.5o
537.50
1065.03
1075.00
1597.50
1612.50
2130.00
2150.00
540,000
545,000
:, 545,000
550,000
542.50
547.50
lo85.00
1095.00
1627.50
1642.50
2170.00
550,000
555,000
552.5o
1105.00
1657.50
2190.00
2210.00
555,000
56o,003
56o,Co0
565,000
557.50
562.50
1115.0,)
1125.00
1672.50
1687.50
2230.00
2250.00
565,000
570,000
570,000
575,000
567.50
572.50
1135.00
1145.00
1702.50
1717.50
2270.03
575,000
580,030
577.50
1155.00
1732.50
2290.00
2310.00
580,000
585,000
5e5,000
5<'o,330
5&2.50
587.53
1165.00
1175.03
1747.50
1762.50
2330.00
2350.00
590,000
595,300
595,';':•0
too -,030
592.53
,07.50
118.00
1_y5.00
1777.50
1792.50
2370.!x1
2390.00
600,00()
605,000
605,000
610,000
(;C?.",)
o07.50
1205.00
1215.00
1.807.50
1822.50
2410.00
2430.00
610,030
615,000
615,030
620,OCXl
512.50
125.0:,
1837.50
2453.00
620,000
625,OnO
o17.50
52_.50
1235.06
1245.00
1852.50
1607.50
2470.00
2490.00
625,000
630,000
63,),000
635,000
627.50
632.50
125^.00
1265.00
lb82.50
1897.50
2510.00
2530.00
635,000
64o,000
640,000
645,000
637.50
042.50
1175.30
1465.30
1,12.5o
2550.00
645,000
650,030
bb7.53
1295.00
1921.50
1942.51
2570.00
2590.00
650,000
655,000660,000
655,000
052.50
657.50
1305.00
1315.00
1957.50
1972.50
261.0.00
66o,000
665,o00
665,000
670,000
662.50
667.50
1325.00
1987.50
2630.00
2650.00
670,000
675,000
672.50
1335.00
13+5.00
2002.50
2017.50
2670.00
2690.30
675,000
68o,000
680,000
685,000
677.50
682.50
1355.00
1365.Oo
2032.50
2047.50
2710.00
685,000
6?0,000
690,000
695,000
687.50
1375.00
2062.50
2730.00
2750.00
692.50
1995.30
2077.50
2770.00
SECTION 83 b, continued
695,000
700,000
697.50
1395.00
2092.50
2790.00
700,000
705,000
702.50
1405.00
2107.50
2810.00
705,000
710,000
707.50
11115.00
2122.50
2830.00
710,000
715,000
712.50
1425.00
2137.50
2850.00
715,000
720,000
717.50
1435.00
2152.50
2870.00
720,000
725,000
722.50
1445.00
2167.50
2890.00
725,000
730,000
727.50
1455.00
2182.50
2510.00
730,000
735,000
732.50
1465.00
2197950
2930.00
735,E
740,000
737.50
11175.00
2212.50
2950.00
740,000
745,000
745,000
742.50
1485.00
2227.50
2970.00
750,000
750,000
755,000
747.5o
752.50
1495.00
1505.00
2242.50
2257.50
2990.00
3010.00
755,000
76o,000
757.5o
1515.00
2272.5o
3030.00
760,000
765,000
762,50
1525.00
2287.50
3o5o.00
765,000
770,000
767.50
1535.00
2302.50
3070.00
770,000
775,000
772.5o
1545.00
2317.50
309040
775,000
780,000
777.50
1555.00
2332.50
3110.00
780,000
785,000
782.50
1565.00
2347.50
3130.00
785,000
790,000
787.50
1575.00
2362.50
°2377.50
3150.00
790,000
795,000
792.50
1585.00
3170.00
795,000
800,000
797.50
1595.00
2392.50
3190.00
800,000
805,000
802.5o
16%.00
2LO7.5o
3210.00
805,000
810,000
807.50
1615.00
2422.50
3230.00
810,000
815,000
812.50
1625.00
2437.50
3250.00
815,000
820,000
817.50
1635.00
2452.50
3270.00
820,000
825,000
822.50
1645.00
2467.50
3290.00
825,000
830,000
827.50
1655.00
2482.50
3310.00
830,000
835,000
832.50
1665.00
2497.50
3330.00
835,000
840,000
837.50
1675.00
2512.50
3350.00
84Q,000
845,000
842.50
1685.00
2527.50
3370.00
845,000
850,000
847.5o
1695.00
2542.50
3390.00.,
850,000
855,000
e52.50
17o5.00
2557.50
3410.00.
855,E
86o,000
857.5o
1715.00
2572.50
3430.00
860,000
865,000
862.50
1725.00
2587.50
3450.00
865,000
870,000
867.50
1735.00
2602.50
3470.00
970,000
875,000
872.5o
1745.00
2617.50
349o.00
875,000
880,000
877.50
1755.00
2632.50
3510.00
880,000
885,000
882.50
1765.00
2647.50
3530.00
885,000
890,000
887,50
1775.00
2662.50
3550.00
890,000
895,000
892.50
1785.00
2667.50
3570.00
895,000
900,000
897.50
1795.00
2692.50
3590.00
900,000R5'000
/ 000
902.50
1805.00
2707.50
3610.00
905,000
< 000
907.50
1815.00
2722.50
3630.00
910,000
912.50
1825.00
2737.50
3650.00
915,E
920666
917.50
1835.00
2752.50
3670.00
920,000.
92 ,000
922.50
1845.00
2767.50
3690.00
925,E
930,000
927.50
1855.00
2782.50
3710.00
930,000
935,000
932.50
1865.00
2797.50
3730.00
935,000
940,000
937.50
1875.00
2812.50
3750.00
940,000
945,000
9L2.5o
1885.00
2827.50
3770.00
945,000
950,000
047.50
1895.00
2842.5o
63790:00
950,000
955,000
952.50
1905.00
2857.50
3810.00
955,000
960,000
957.50
1915.00
2872.50
3830.00
I 960,000
965,000
962.50
1925.00
2887.50
3850.00
965,000
970,000
967.50
1935.00
2902.50
3870.00
970,000
975,000
972.50
1945.00
2917.50
389o.00
975,000
980,000
977.50
1955.00
2932.50
3910.00
980,000
985,000
982.50
1965.00
2947.50
3930.00
985,E
990,000
987.50
1975.00
2962.50
3950.00
990,000
995,000
992.50
1985.00
2977.50
3970.00
995,000
1,000.000
997.50
1995.00
2992.50
3990.00
1,000,000
1,005,000
1002.50
2005.00
3007.50
4010.00
1,005,000
1,010,000
1007.5o
2015.00
3022.50
L030.00
1,010,000
1,015,000
1012.50
2025.00
3037.50
4050.00
1,015,000
1,020,000
1017.50
2035.00
3052.50
4070.00
1,020,000
1,025,000
1022.50
2045.00
3067.50
4090.00
1,025,000
1,030,000
1027.50
2055.00
3082.50
4110.00
1,030,000
1,035,000
1032.50
2065.00
3097.50
4130.00
1,035,000
1004o,000
1037.50
2075.00
3112.50
4150.00
SECTION 83 b, continued
19040,000
1,045,000
1042.50
2085.00
3127.50
4170.00
1,045,0o0
1,050,000
1047.50
2095.00
3142.50
4190.00
1,050,000
1,055,000
1052.50
2105.00
3157.50
4210.00
1,055,000
1,060,000
1057.50
2115.00
37.72.50
4230.00
1,060,000
1,065,000
1062.50
2125.00
3187.50
4250.00
1,065,000
1,070,000
1067.50
2135.00
3202.50
4270.00
1,070,000
1,075,000
1.072.50
2145.00
3217.50
4290.00
1,075,000
1,080,000
1077.50
2155.00
3232.50
4310.00
1,080,000
1,085,000
1082.50
2165.00
3247.50
4330.00
1,085,000
1,090,000
1087.50
2175.00
3262.50
4350.00
1,090,000
1,095,000
1092.50
2185.00
3277.50
4370.00
1,095,000
1,100,000
1097.50
2195.00
3292.50
4390.00
1,100,000
1,105,000
1102.50
2205.00
3307.50
4410.00
1,105,000
1,110,000
1107.50
2215.00
3322.50
4430.00
1,110,000
1,115,000
1112.50
2225.00
3337.50
4450.00
1,115,000
1,120,000
1117.50
2235.00
3352.50
4470.00
1,120,000
1,125,000
1122.50
2245.00
3357.50
4490.00
1,125,000
1,130,000
1127.50
2255.00
3382.50
4510.00
1,130,000
1,135,000
1132.50
2265.00
3397.50
4530.00
1,135,000
13140,000
1137.50
2275.00
3412.50
4550.00
1,140,000
1,145,000
1142.50
2285.00
3427.50
4570.00
1,145,000
1,150,000
1147.50
2295.00
3442.50
4590.00
1,150,000
1,155,000
1152.50
2305.00
3457.5o
461o.00
1,155,000
1,160,000
1157.50
2315.00
3472.50
4630.00
1.,160,000
1,165,000
1162.50
2325.00
3487.50
4650.00'
1,165,000
1,170,000
1167.50
2335.00
3502.50
4670.00
1,170,000
1,175,000
1172.50
2345.co
3517.50
4690.00
1,175,000
1,180,000
1177.50
2355.00
3532.50
4710.00
1,180,000
1,185,000
1182.50
2365.00
3547.50
4730.00
1,185,000
1,190,000
1187.50
2375.00
3562.50
4750.00
1,190,000
1,195,000
1192.50
2385.00
3577.50
4770.00
1,195,000
1,200,000
1197.50
2395.00
3592.50
4790.00
1,200,000
1,205,000
1202.50
2405.00
3607.50
4810.00
1,205,000
1,210,000
1207.50
2415.00
3622.50
4830.00
1,210,000
1,215,000
1212.50
2425.Oo
3637.50
4850.00
1,215,000
1,220,000
1217.50
2435.00
3652.50
4870.00
1,220,000
1,225,000
1222.50
2445.00
3667.50
4890.00
1,225,000
1,230,000
1227.50
2455.00
3682.50
4910.00
1,230,000
1,235,000
1232.5o
2465.00
3697.50
4930.00
1,235,000
13240,000
1237.50
2475.00
3712.50
4950.00
1,240,000
1,245,000
1242.50
2485.0o
3727.50
4970.00
1,245,000
1,250,000
1247.5o
2495.00
3742.5o
4990.00
1,250,000
and over
1250.00
2500.00
3750.00
5000.00
SECTION 84. -Effective date. This ordinance &-all ba in full force and
effect on and after January 1, 1948.
Passed by the Board of Commissioners, December 23rd 1947.
Recorded by Sarah Thurman, City Clerk, December 23rd 1947.