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Ordinances Book 11, Page 280, No Ordinance Number
t 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 fk1d, 1 �i s := 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 rr, � v' Sy •�-ti �' Y 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 ^ƒ�� R' = ' �`���ƒ��-�A � »� 2, « .. � » y ,,% » - _ xr y... , w � -. � /\\ -�� .w; ¥ .z» �y��,. ��/� /:� : «..� w«.. � - ^� s-y� :t:� »_ », .�a..... :.� �>� � - . » . � . .- � � � _�.: r �� � � \ « \ � . . \ � � � - _ \\ _ : � 7� � \y� . � � � .. / � � y\� . - . � � . . �� ��-- . � : � \� » \�� \� \ �� \' = \ � .�. . . . fs f\d ^3 � � ` `- - �� � � ^ . �� � \� \< \ \ �: � � \§\ \� � /\\:` ? � � \� ? � `� /� /� . . . � . %��/»?\§a. . < � - -� � .y � :.y� . � . � � � = z m . : - , #�:�%2 » . � _ - � � ®�\\ %� �. . � . � . . �� � \ �� m� \7\©� .. -� _ -� J2 -. � �� � 7�\ � �� �� � \ -� � ƒ�� ��� ��� «` � ? �� �� »� � ^� � � /` � \�;� \ y \ � . \ »- �� � t� z � /�� � \ �\ � - m y�� - - �`a&:««d\��/�\���\� - � > 4%_>+ � «v .-� - �.«»w= _ ��J2��x \2� � 2� �= 3� 4< �� � ? »a+«&*�: � ��, 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 $$0.00 per vehicle shall be paid, for which credit shall be allowed against the license tax under Schedule D of Section 83. The City Treasurer shall fx&nish insignia which shall be displayed on each vehicle in such manner as shall be prescribed by the City Treasurer. The term "coal hauler" for purposes of this ordinance is defined to mean any person who purchases coal from a dealer or supplier of coal not licensed undor this ordinance, hauls it in a truck, wagon or other vehicle, and sells and delivers such coal to retail customers within the City. y, y V SECTION 38. Restaurants, lunchastands, etc. Any person awning, operating, /n.— or managing a restaurant, cafeteria, tea room, lunch room, lunch sand, or other place of business where food is served in the form of meals sandwiches or other prepared form shall ray an annual license tax under Scnedule C of Sectio." -.1".--;'. „e�-yl �i> ,a � 295 83; provided, however, that the minimvn annual license tax of such a person shall be $25.00. SECTION -39. Amusements and entertainment. Any person owning, operating, or managing a theaterl amusement Park3 concessiona PlaYa Gemos stand or other entertainment in an amusement park; skating rink; baseball park; dance hall, or other place where dances are held, excluding dances held by private clubs, civic or veterans organizational show or exhibition on a boat; or other kind u or place of amusement or entertainment, shall pay an annual license tax under/ c 7-I/& Schedule D of Section 83; provided, houevor, that the minimum annual license tax of such a person sha11 be $200000 on each theater, opera house, arena, dance hall, or other place where dances are hold except as noted in this oectiono or other place regularly used for amusement or ontertainrcont; and provided fur— ther that a minimum annual license tax of $10.00 ohall be paid on each pool or billiard table and on each boul.ing alley. A minimum license tax of $$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;. '. 4� " � "% , , .�: lev% 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 .• ti. .. � • t . �.L1�J� qtf _ .s _PP 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 ..t..�y �5.,_i ._ _ �c.:::y. 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 ,m`vi4C�`�. �.it��' � Y s,� r3� 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 mak" 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. 5 _., . _ ..