HomeMy WebLinkAboutORDINANCE NO. 136 LICENSE TAXoq.
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`\ REXBURG
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ORDINANCE NO. 136
AN ORDINANCE FOR THE RAISING OF REVENUE BY LEVYING
AND COLLECTING A LICENSE TAX ON CERTAIN OCCUPATIONS,
TRADES, BUSINESSES, VOCATIONS, EMPLOYMENTS TRANSACTED
ENGAGED IN, EXERCISED, OR CARRIED ON WITHIN THE
CORPORATE LIMITS OF THE CITY OF REXBURG, FREMONT
COUNTY, STATE OF IDAHO, FIXING THE AMOUNT OF LICENSE
TAX TO BE CHARGED FOR EACH OCCUPATION, TRADE,
BUSINESS, VOCATION, OR EMPLOYMENT, PRESCRIBING THE��
MANNER OF PAYING SAID LICENSE TAX AND FIXING THE a
LENGTH OF TIME FOR WHICH SAID LICENSE TAX SHALL APPL')
PRESCRIBING THE MANNER OF ASCERTAINING THE CLASS TO"`
WHICH CERTAIN BUSINESSES BELONG, REGULATING THE
MANNER OF ISSUING AND THE USE OF LICENSE CERTIFICATES
ISSUED TO THE PROVISIONS OF THIS ORDINANCE.
PROVIDING penalties for the violation of this Ordinance and repealing all Ordinance or
parts of Ordinances in conflict herewith; ,
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
REXBURG, COUNTY OF MADISON, STATE OF IDAHO:
SECTION I: Hereafter it shall be unlawful for any person, persons, company, corporation,
or association to do, transact, exercise, engage in or carry ; on either directly or indirectly within the
corporate limits of the City of Rexburg, Idaho, any trade, business, vocation, occupation, or
employment, for which a License Tax is hereafter required to be paid without first having paid said
License Tax.s'
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SECTION II: Hereafter the following License Tax shall be due and paid to the City of
Rexburg, Idaho, for the following named kinds of trades, businesses, occupations, vocations, or
employments, transacted, exercised, engaged in, or carried on either directly or indirectly by any
person, persons, company, corporation, or association with said City of Rexburg, Idaho, as
providing in the following sections, to -wit:
SECTION III: 1. Every person, persons, company, corporation or association engaged in
the general banking business must pay a License Tax of $15.00 per quarter.
2. Every person, persons, company, corporation or association engaged in the business of
furnishing and supplying water for private, domestic, or public use must pay a License Tax of $18.00
per quarter.
3. Every person, persons, company, corporation or association engaged in the business of
furnishing and supplying electric power, light or heat must pay a License Tax of $18.00 per quarter.
4. Every person, persons, company, corporation or association engaged in the business of
operating and running any telephone system or systems line or lines must pay a License Tax of
$18.00 per quarter.
5. Every person, persons, company, corporation or association engaged in the business of
abstracting, guaranteeing, or perfecting titles must pay a License Tax of $5.00 per quarter.
6. Every person, persons, company, corporation or association engaged in the business of
furnishing private or official Bonds to any person or persons must pass a License Tax of $1.00 per
quarter.
7. Every person, persons, company, corporation or association engaged in the business of
printing or publishing any newspaper, periodical, or publication or of doing commercial job printing
must pay a License Tax of $3.00 per quarter.
8. Every person, persons, company, corporation or association engaged in the business of
negotiating loans and not in the general banking business must pay a License Tax of $3.00 per
quarter.
9. Every person, persons, company, corporation or association engaged in the business of
collecting or running and operating a collection business must pay a License Tax of $3.00 per
quarter.
10. Every person, persons, company, corporation or association engaged in the business of
manufacturing of soft or temperance drinks of any kind must pay a License Tax of $5.00 per
quarter.
11. Every person, persons, company, corporation or association engaged in the bus' tae s �f
manufacturing must a a License Tax of $2.50 per quarter.
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12. Every person, persons, company, corporation or association engaged in £lte tsmess of
manufacturing patent medicines and extracts must pay a License Tax of $4.00 peguarter.
13. Every person, persons, company, corporation or association ee • in the business of
operating, running, or keeping a hotel, rooming or lodging house must p� cense Tax as follows:
A. For each hotel a License Tax of $6.00 per quarter. a
B. For each rooming house or lodging house a License Tax 03.00 per quarter provided
however, that no License Tax shall be required of any propnet�%perator of any lodging or
rooming house wherein the numbers of rooms kept are less ve.
SECTION IV: Every person, persons, ass o " °tioil dr corporation who or which at a fixed
place of business in the City of Rexburg, sells, ve f the following named goods, wares
merchandise or produce or engage in or conductsa y,f the following named lines of business shall
pay a License Tax as hereinafter specified, to-wit;,`
1. Every General Merchandise vehicle or implement house department store or other
business of any kind dealing in more than one class of merchandise as specified in this ordinance,
shall pay a License Tax equal to all'the License Tax on each class as specified in this ordinance, and
the amount of License Tax on each,class of goods shall be stated on the face of each certificate.
2. Every dealer in groceries, flour and salt shall pay a License Tax of $6.00 per quarter.
3. Every dealer in shelf hardware shall pay a License Tax of $2.00 per quarter.
4. Every dealer in gents furnishings shall pay a License Tax of $6.00 per quarter.
5. Every dealer in dry goods shall pay a License Tax of $5.00 per quarter.
6. Every dealer in ladies furnishings shall pay a License Tax of $4.00 per quarter.
7. Every dealer in furniture and carpets shall pay a License Tax of $5.00 per quarter.
8. Every dealer in undertaking goods shall pay a License Tax of $4.00 per quarter.
9. Every produce dealer, commission merchant and grain dealer buying or selling or dealing
in grain, hay, potatoes, or produce of any kind, must pay a License Tax of $5.00 per quarter.
10. Every coal dealer, buying, selling and dealing in coal must pay a license tax of $3.50 per
quarter.
11. Every dealer in lumber and building material and who either does or does not operate a
planning a planning -mill in connection with his business must pay a License Tax of $15.00 per
quarter.
12. Every dealer in gasoline, oils and grease must pay a License Tax of $2.50 per quarter.
13. Every dealer in musical instruments, music and musical supplies must pay a License Tax
of $4.00 per quarter.
14. Every dealer in light and heavy hardware must pay a License Tax of $5.00 per quarter.
15. Every dealer in confectionery, fruit, cigars, tobacco, ice cream, and soft or temperance
drinks including soda fountain, must pay a License Tax of $5.00 per quarter.
16. Every dealer in paint, painters supplies and wall paper must pay a License Tax of $2.50
per quarter.
17. Every butcher shop or dealer in meats and green groceries must pay a License Tax of
$9.00 per quarter.
18. Every person operating or running a tannery or taxidermist business must pay a License
Tax of $4.00 per quarter. \
19. Every shoe repair shop must pay a License Tax of $1.50 per quarter. i e
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20. Every dealer in boots and shoes exclusively must pay a License Tax of 0 ,pbr quarter.
21. Every dealer in plumbing and electrical supplies including bath tubs and'oilet fixtures
must pay a License Tax of $5.00 per quarter.
22. Every restaurant or cafe including bakery, confectionery, �cigr� tobacco, soft drinks and
soda fountain or all combined, must pay a License Tax of $9.00 pi r giYarier.
23. Every lunch counter shall pay a License Tax of $2.00 per quarter.
24. Every dealer in drugs, medicines, druggist, sundries, and supplies including soda water
fountain must pay a License Tax of $12.00 per quarter.
25. Every gunsmith or dealer in sporting goods must pay a License Tax of $2.50 per quarter.
26. Every barber shop must pay a License Tax of $3.00 per quarter for each barber chair
used in the shop or place of business.
27. Each tinsmith must pay a License Tax of $2.50 per quarter.
28. Each photograph gallery must pay a License Tax of $2.50 per quarter.
29. Each chine'shop for the manufacturing or repairing of machinery must pay a License
Tax of $6.00 perequarter.
30. Every jewelry store or dealer in jewelry must pay a License Tax of $5.00 per quarter.
3 Ell Every dealer in newspaper, magazines, periodicals, book, postal cards and novelties must
ply „acense Tax of $7.50 per quarter.
O 32. Every livery or feed stable or feed yard including hack must pay a License Tax of $7.50
per quarter.
33. Every blacksmith shop must pay a License Tax of $4.00 per quarter.
34. Every dealer in millinery and notions must pay a License Tax of $3.00 per quarter.
35. Every dealer in vehicles and implements must pay a License Tax of $5.00 per quarter
36. Every dealer in harnesses, saddles, leather or saddler must pay a License Tax of $4.00 per
quarter.
37. Every real estate, loan or insurance agent or firm dealing in real estate loans or insurance
must pay a License Tax of $4.00 pet quarter.
38. Every dealer in ice must pay a License Tax of $2.00 per quarter.
39. Every person or persons operating a pool or billiard hall must pay a License Tax of $5.00
per quarter on each table.
40. Every person or persons operating a bowling alley or box alley must pay a License Tax of
$10.00 per quarter for each alley.
41. Every person engaged in running drays, hacks, carts or other vehicles for a business must
pay a License Tax of $5.00 per quarter.
42. Every person or persons engaged in the business of operating a theater must pay a
License Tax of $5.00 per quarter.
43. Every owner or operator of an Electric Theater (Motion picture Theater) must pay a
license tax of $12.50 per quarter.
44. Each tent theater must pay a license tax of $10.00 for each exhibition.
45. Every circus not including sideshow, must pay a license tax of $25.00 rpe� ray:
46. Each side show with circus must pay a license tax of $6.00 per day\
47. Each menagerie must pay a license tax of $10.00 per day.
48. Each dog and pony show must pay a license tax of $10.00 per day.
49. Each merrie -go -round must pay a license tax of $* per day.
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50. Every person, persons, firm or corporation operating a dance hall must pay a license tax
of $3.00 per quarter.
51. Every person or persons runnin&a skating rink must pay a license tax of $15.00 per
quarter. \,,,.•
52. All tint or open air show not otherwise enumerated must pay a license tax of $3.00 for
each performance.
53. Every bill poster must'pay a license tax of $2.00 per quarter.
54. Every owner or operator of a shooting gallery must pay a license tax of $5.00 per quarter.
55. The manager or owner of any game of chance such as knife board, roulette wheel or
other games of chance not otherwise specified in this ordinance must pay a license tax of $5.00 per
day.
56 Every traveling auctioneer selling his wares and merchandise must pay a license tax of
11 er day.
57. Every auctioneer must pay a license tax of $2.00 per day, providing however this shall
not apply to the auctioneering of home products.
58. Every peddler selling goods by sample when the goods so represented are within the
State of Idaho, must pay a license tax of $5.00 per day.
59. Every dealer in monuments and headstones must pay a license tax of $1.50 per quarter.
60. Each peanut or popcorn wagon operating on the streets or sidewalks must pay a license
tax of $2.50 per quarter.
61. Each owner or operator of a steam laundry must pay a license tax of $6.00 per quarter.
62. Each operator of a hand laundry must pay a license tax of $1.00 per quarter provided this
shall not apply to dependent women doing washing and laundry.
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SECTION V — Every person or persons practicing a profession or trade of any kind in the
city of Rexburg must pay a license tax therefor as follows, to -wit:
1. Each physician or surgeon must pay a license tax of $5.00 per quarter.
2. Each lawyer or land attorney must pay a license tax of $5.00 per quarter.
3. Each dentist must pay a license tax of $5.00 per quarter.
4. Each contractor and builder must pay a license talc of $4.00 per quarter.
5. Each civil engineer or surveyor doing general public work must pay a license tax of $2.50
per quarter.
6. Each architect must pay a license tax of $2.50 per quarter.
7. Each optician or oculist must pay a license tax of $3.00 per quarter.
8. Each osteopath or chiropractor must pay a license tax of $5.00 per quarter.
9. Each contracting plumber not otherwise licensed in this ordinance must pay a license tax
of $5.00 per quarter.
10. Each contracting electrician not otherwise licensed in this ordinance must pay a lice
tax of $5.00 per quarter.`
11. Each tailor must pay a license tax of $1.00 per quarter
12. Each veterinary surgeon must pay a license tax of $2.50 per quarter. 1-1\\� , \-'�
SECTION VI — The license tax provided for in this ordinance shall be aid to the City
Treasurer of the City of Rexburg, Idaho by the person, persons, company, a�ciauon or
corporation intending to engage in said business, profession, occupation oi'trade at or before the
time of commencing or engaging in the same, and the treasurer's receipt taken therefor and from the
treasurer receipt, the clerk shall issue such license certificate as is authorized in said receipt and
thereafter all license taxes must be paid quarterly in advance at said Treasurer's office.
SECTION VII — No license tax shall be paid for a less time than one quarter except as
herein otherwise provided except upon the first application and then the said license tax shall be
paid for not less than the remainder of the current quarter in which it is paid, nor shall nay license be
paid or any license certificate be issued to extend beyond the fiscal year in which it is paid or issued.
SECTION VIII — No license tax or license certificates issued pursuant to this ordinance
shall be in any manner transferable or assignable or authorize any person, persons, company,
association or corporation other than the one'having paid said license tax and to whom said license
certificate was issued to do, conduct, or6a fy on such business trade, occupation, vocation or
employment of any person, persons, company, corporation or association having a license certificate
to practice or carry on any occupation, trade, business, vocation or employment as provided for
herein, shall produce said license certificate when demanded or requested to do by any officer of the
City of Rexburg.
SECTIONVIX� Any person, persons, company or association or corporation who shall
violate any of the provisions of the ordinance shall be deemed guilty of a misdemeanor and upon
conviction thereof shall be fined in any sum not less than $5.00 nor more than $100.00 and costs of
action for each offense, and shall be committed to the city jail until such fine and costs are paid.
SECTION X — All ordinances and parts of ordinances in conflict with this ordinance or
any part thereof are hereby repealed.
SECTION XI — This ordinance shall be in full force and effect from and after its passage
and approval and due publication in the manner provided by law.
PASSED AND APPROVED THIS 23a" DAY OF APRIL, 1910.
THOMAS E. RICKS
Mayor
ATTEST: W.E. GEE
City Clerk
I hereby certify that the foregoing ordinance is a correct copy of the original ordinance.
W.E. GEE, City Clerk