HomeMy WebLinkAboutORDINANCE NO. 228 LICENSE TAXDREXBURG
Amm,mi I an, *Onn uunit,
ORDINANCE NO. 228
AN ORDINANCE AMENDING SUBSECTION 7, 11, 13, OF SECTION 11,
SUBSECTIONS 15, 16, 21, 22, 23, 31, 39, 40, 41, 43, 45, 48, 49, 50, 52, 55 OF
SECTION 111, SUBSECTION 8A, 12 AND 13 SECTION 12, AND
REPEALING SUBSECTION 14 OF SECTION 11 OF ORDINANCE NO.
136 PROVIDING FOR THE RAISING OF REVENUE BY LEVYING AND
COLLECTING A LICENSE TAX ON CERTAIN OCCUPATIONS,
TRADES, BUSINESS, VOCATION AND EMPLOYMENT PASSES AND
APPROVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
REXBURG, APRIL 231D,1919.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY dF °O
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REXBURG; ���° \
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SECTION I - That subsections 7, 11, 13, of section 11 be amended and m2W to read as
follows:
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Subsection 7 -Every person, persons, company, associa h osrco on engaged in the
business of printing or publishing any newspaper, periodical u , ano 'or doing commercial job
printing, must pay a license tax of $6.00 per quarter.
Subsection 11 -Every person, persons, company, asZ nor corporation engaged in the
business of manufacturing cigars must pay a licensb' Txf $5.00 per quarter.
Subsection 13 - Every person, person corporation engaged in the business of
operating, running or keeping a hotel, rogtg oraging house must pay a license tax as follows:
A. For the first fivOto 3�0 per quarter.
B. For each ad &ms or subdivisions thereof $1.00 per quarter.
go C. No license tax s ' _ 10 collected where the number of rooms are less than five.
SECTION II action 15, 16, 21, 22, 23, 31, 39, 40, 41, 43, 45, 48, 49, 50, 52, 55
of Section III be atrthde � read as follows:
Subse Z 4Ary dealer in any or all of the following products if not otherwise
provided 1§ or \ance must pay a license tax $5.00 per quarter; confectionary, tobacco, ice-
°
cream,perance drinks.
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pO on 16 - Eve dealer in am painter's supplies and wall paper must a a license
� ,ub Every paint, PP PP PY
tax \ ' per quarter.
SECTION III - That to Section III the following subsections be added:
Subsection 49A - Each Ferris Wheel must pay a license tax of $7.50 per day.
Subsection 63 - Each storage garage must pay a license tax of $7.50 per quarter.
Subsection 64 - Each garage with repair and machine shop must pay a license tax of $10.00
per quarter.
Subsection 65 - Each automobile repair shop must pay a license tax of $7.50 per quarter.
Subsection 66 - Each vulcanizing, service or battery station other than a garage must pay a
license tax of $3.00 per quarter.
Subsection 67 - Each fruit stand must pay a license tax of $5.00 per quarter.
Subsection 68 — Every person, persons, firm or corporation, not permanently located,
buying, selling or carrying in stock any merchandise of any description within the limits of the city of
Rexburg and who are not otherwise provided for in this chapter must pay a license tax of $50.00 per
day for every day said person, persons, firm or corporation continues to do business within the city
limits.
SECTION IV — That Subsections 4, 8, and 11 of Section IV be amended to read as
follows;
Subsection 4 — Each contractor and builder must pay a license tax of $5.00 per quarter.
Subsection 8 — Each osteopath or chiropractor must pay a license tax of $5.00 per quarter.
Subsection 11 — Each tailor must pay a license tax of $2.50 per quartet.
SECTION V — That Subsections 8a, 12, and 13 be added to Section IV. \��
Subsection 8a — That each traveling or unsettled optician or oculist must pay a7i e see tax of
$5.00 per day. °\
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Subsection 12 — Each contracting painter must pay a license tax of $5.00 per rter.
Subsection 13 — Each contracting plasterer must pay a license of OOper quarter.
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Subsection 21 —Every dealer in plumbing supplies must s a ce `fax of $7.50 per
quarter.
Subsection 22 — Every dealer in electrical supplies must pa license tax of $7.50 per
quarter.
Subsection 23 — Every lunch counter, restaurant, grill, cafe, whether in connection with a
hotel or not, must pay a license tax of $9.00 pe \arter.
Subsection 31 — Every dealer m newspaper, magazines, periodicals, books, postal, cards and
novelties must pay a license tax of $2.50 per q'*' a ter.
Subsection 38 — Every person, persons, firm or corporation operating a pool or billiard hall
for profit must pay a license tax of $15.00 per quarter on each table.
Subsection 4,0— Errson, persons operating a bowling alley, box alley, or shooting
gallery must pay a IYCense to , of $10.00 per quarter for each alley or gallery.
Subsection 41 — Every person, persons, firm or corporation engaged in the running of drays,
backs, carts, motor or other vehicles, airplanes or other aerial crafts as a business or for hire must
pay a license tax..of $5.00 per quarter.
Subsection 43 — Every owner, manager or proprietor of a motion picture theater must pay a
license,3ax of $12.50 per quarter.
day-
Subsection 45 — Every circus not including side shows must pay a license tax of $75.00 per
Subsection 48 — Each dog and pony show must pay a license tax of $25.00 per day.
Subsection 49 — Each Merry -go -round must pay a license tax of $7.00 per day.
Subsection 50 — Every person, persons, firms or corporation operating a dance hall for
profit must pay a license tax of $3.00 per quarter.
Subsection 52 — All tent or open air shows not otherwise enumerated must pay a license tax
of $5.00 for each performance.
Subsection 55 — The manager or owner of any knife board, ring board, doll game or other
legalized games of chance not otherwise specified in this ordinance must pay a license tax of $5.00
per day.
SECTION VI — That Subsection 14 of Article II and all other ordinances and parts of
ordinances in conflict with this ordinance are hereby repealed.
SECTION VII — Whereas, and emergency existing therefor, this ordinance shall take effect
from and after its passage, approval and publication
PASSED AND APPROVED, AUGUST 27"`, 1919.
ATTEST: R.D. GARNER
City Clerk
STATE OF IDAHO
AFFIDAVIT OF PUBLICATION
JW
COUNTY OF MADISON
I, Arthur Porter Jr. do solemnly sweat
Rexburg Journal, a weekly newspaper printed
knowledge of all advertisements published the
copy was published once a week in said n s�l
Friday the 29`° day of August, 1919 anendiili
1919 in the regular and entire
published in the newspaper p
S
s
ubscribed amn to More
E!y of Sept, oe�919.
ffiff
aJ�
.00
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JOHN L. BALLIF. R. .
Mayor \�
e o �
lawful age and am the publisher of the
d at Rexburg, Idaho and have personal
notice of which the annexed is a printed
ws: Commencing with the issue of
r with the issue of Friday the _ day of
fiber of said paper in said issues that the notice was
a supplement
ARTHUR PORTER JR.
Mayor
me, a Notary Public in and for said County and State on the 10`s
DANIEL RICKS
Notary Public
My commission expires Nov. 22, 1921.