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HomeMy WebLinkAboutOrdinances Book 11, Page 321, No Ordinance Number321 f V AN ORDINANCE MENDING SECTION 12 OF A:: ORDIIIANCE ENTITLED: "AN ORDINANCE FIXING AND REGULATING THE LICENSE TAXES, AND I.LINNER AND FORti OF GRANTING AND ISSUING SAI;:E ON THE VARIOUS LINES OF BUSINESS, TRADES, OCCJPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS IN THE CITY OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYMENT THEREOF, AND FOR VIOLATION THEREOF, AND MAKING IT UNLAWFUL TO ENGAGE IN ANY SUCH LINES OF BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS WITHOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES AS PROVIDED HEREIN; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH, AND PROVIDING A SEPARABILITY CLAUSE", WHICH WAS ADOPTrD BY THE BOARD OF CO><MISSIONERS ON DECEMBER 23rd, 1947. BE IT ORDAINED BY THE BOARD DF COi+Y133IONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That Section 12 of an ordinance entitled: "A.i ORDINANCE FIXING AND REGULATING THE 'LICENSE TAXES, AND UA::NER AND FORM OF GRANT114G AND ISSUING- SAI.,E ON THE VARIOUS LINES OF BUSINESS, TRADES. OCCUPATIONS, PROFESSIONS, VOCATIONS AND CALLINGS III THE CIT_ OF PADUCAH, KENTUCKY, AND PROVIDING PENALTIES FOR NON-PAYI.SENT 'F-IEREOF, AND FOR VIOLATION THEREOF, AND MAKING IT UNLAWFUL TO ENGAGE IN ANY SUCH LINES OF BUSINESS, TRADES, OCCUPATIONS, PROx FESSIONS, VOCATIONS AND CALLINGS WITiOUT FIRST PAYING THE LICENSE TAX AND PROCURING LICENSES AS PROVIDED HEREIN; REPEALING ALL O"DINANCES IN CONFLICT THEREWITH, AND PROVIDING A SEPARABILITY CLAUSE", which was adopted by the Board of Commissioners on December 23, 1947, be, and the same is hereby repealed, amended and re -ordained so that said section as amended and re -ordained shall read as follows: / "Section 12. 1,19holesalers a. Except as otherwise provided herein, any person sellinE or offering for sale at wholesale seeds, dry goods, drugs, automobile parts, soft drinks, (y/ 3 sash and doors, mill and boat supplies, industrial and institu- tional supplies and equipment, gasoline, oil, other petroleum products, or any other kind of goods, vrares, merchandise, products articles, items, things or personal property, except food for human consumption, shall pay an annual license tax under Schedule B of Section 83; provided, however, the minimum annual license tax of any such person shall be ),i,50.00 - b. Except as otherwise provided herein, any person selling or offering for sale at wholesale, fruits, meats, poultry, fish, bulter, eggs, vegetables, other produce, bakery products, groceries, ice, milk, or other foods for human consumption, and any person delivering or _. distributing ice shall pay an annual license tax under Schedule A f. of Section 83; provided, however, that the minimum annual license tax of such a person shall be O. An annual license tax of :x50.00 per vehicle shall be paid for the privilege of unloading within the city anything mentio ed in this section or for the privilege of makin` deliveries of anythi g mentioned in this section within the City, for which credit shall b allowed against the minimum annual license tax of :50.00 and any additional tax due under Schedule A or B of Section 83. Any person liable for any license tax under this section "he does not have an established ?lace of business within the city shall pay such licens tax in advance before engaging in business or unloading or deliveri g anything, within the city. An emblem or insignia shall be furnished by the City Treasurer and shall be displayed on each,licensed vehic"e in a manner to be prescribed by the City 'FtPeasurer. d. Any manufacturer sellin- his products in the same manner es -s sholesaler to retail outlets shall be deemed a wholesaler for purposes of this ordinance. The term "wholesale" as used in this ordinance means the sale of something for resale, or doing a regular business of selling large quantities of goods, wares or merchandise to industries, institutions, or other businesses for processing in their operations at mark-ups in prices which are comparable to thos of wholesalers selling to retailers." SECTION 2. This ordinance shall be in f',zll force and effect from (land after its adoption. yor . Passed by the Board of Commissioners, January 20, 1948 Recorded by Sarah Thurman, City Clerk, January 20, 1948.