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CITY OF CHARLOTTE AND MECKLENBURG COUNTY

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CITY OF CHARLOTTE AND MECKLENBURG COUNTY Powered By Docstoc
					217518 TF.qxp:Part. List.   5/7/10   10:26 AM   Page 1




                                                                                              PARTIAL LISTING OF PRIVILEGE LICENSES FOR
                                                                            CITY OF CHARLOTTE AND MECKLENBURG COUNTY
                                                                                                       FROM JULY 1, 2010 TO JUNE 30, 2011
                                                          I. Date Due and Interest. Licenses are due July 1st and interest,                                ARTICLE II. LICENSE SCHEDULE
                                                               as an additional tax, shall begin on July 2nd at the rate that is                           Sec. 13-51. License tax schedule.
                                                               set by N.C.G.S. 105-109, 236 and increases each month or
                                                               part thereof. Interest for the City and/or County will be 5% per          Any classification with an (*) asterisk placed before it must
                                                               month. In no case shall the interest be less than $5.00 for the                        have Health Department approval.
                                                               City and/or County.
                                                          II. Proration of License. Where the person, firm or corporation                      Section A-Privilege License Taxes Based on Gross
                                                               begins a business or exercises a privilege on which a license                                     Sales / Receipts
                                                               is imposed after the expiration of six (6) months of the current
                                                               license year, then only one-half (1/2) of the tax required shall         Businesses that are taxed under this section will use the formula
                                                               be paid, except those licenses or permits which are issued on            below to calculate the tax amount due. In addition to paying on a
                                                               an annual basis only.                                                    gross receipts tax there may be other tax classifications required
                                                          Ill. Changes In the Business License During the Tax Year. A                   listed in Section B and Section C. Note: See gross receipts defini-
                                                               licensee or his assignee shall report a change in the informa-           tion at left, no county tax due.
                                                               tion contained in the license application to the tax collector                                                                               City
                                                               within ten (10) days after the change occurs. If information           (105) ALL BUSINESSES, TRADES, PROFES-
                                                               shown on the license itself is affected thereby, the licensee or              SIONS, GAME DEVICES or other under-
                                                               his assignee shall surrender the license to the tax collector                 taking prosecuted for profit or gain:
                                                               when reporting the change. The tax collector shall reissue a                  $0.60 per $1,000.00 of annual gross
                                                               license reflecting the change upon payment of a fee of five dol-              receipts;
                                                               lars ($5.00). The license shall be subject to cancellation for fail-          For Each $1,000 .......................................         .60
                                                               ure to comply with this section.                                              Minimum ...................................................   50.00
                                                          Section 13-33. Enforcements                                                        Maximum ..................................................10,000.00
                                                               (a) Criminal remedies. Conducting business within the City
                                                               limits without having paid the license tax imposed, or without a
                                                               valid license issued pursuant to this Article, or without posting                      Calculation Example:
                                                               a license pursuant to Chapter 13-28 of this Article, is a misde-
                                                               meanor, punishable as provided in G.S. 14.4. Each dayʼs vio-                     1.      Gross Receipts                            $425,125.00
                                                               lation is a separate offense. Payment of a fine imposed in crim-
                                                               inal proceedings pursuant to this section does not relieve a                     2.      Multiply by .0006                                x .0006
                                                               person of his liability for taxes imposed under this Article.
                                                               (b) Equitable remedies. In addition to the criminal remedies                     3.      TOTAL CITY TAX DUE                              $255.08
                                                               set forth above, pursuant to G.S. 160A-175(d), the city may
                                                               seek an injunction against any person conducting a business in
                                                               violation of this Article.                                                   Section B-Privilege License Taxes Limited Under North
                                                               (c) Duplicate copy. Upon satisfactory proof that a license has                             Carolina General Statutes
                                                               been lost or destroyed, the tax collector shall furnish a dupli-
                                                               cate for a fee of five dollars ($5.00). Any other duplication of a       Listed below are classifications of business activities governed
                                                               license shall constitute a misdemeanor, and a fine of $50.00             within the North Carolina Revenue Laws. Businesses conducting
                                                               and/or 30 days in jail.                                                  these activities are taxed under this section in addition to Section A
                                                               (d) Duty of the Business. Each person who conducts a busi-               and C if applicable.
                                                               ness may be subject to a business license. It is the duty of the                                                                                     City County
                                                               taxpayer to verify what his requirements are. If licenses are not                                             A
                                                               paid, the proceedings allowed by law may be taken against such         (102) ADVERTISING (OUTDOOR) GS105-86
                                                               business. This notice shall be conclusively presumed, whether                    Every person who or which is engaged
                                                               or not such persons have actual notice. A separate license shall              in the business of outdoor advertising by
                                                               be required for each place of business (Sec. 13-24).                          means of signboards, poster boards or
                                                          IV. Approval of Application                                                        printed bulletins or any other outdoor
                                                               (a) If gross receipts determine a license tax an applicant shall              advertising           devices            erected            upon
                                                               be required to submit the amount of its gross receipts of the                 grounds, walls or roofs of buildings, and
                                                               license tax year immediately proceeding. However, if the                      or other outdoor advertising .......................                  35.00
                                                               amount of the tax is the maximum the licensee may be                   (109) AUTO REPAIR GARAGES GS 105-89(a) .....                                 12.50   12.50
                                                               excused from providing the aforementioned. The Collector               (111) AUTOMOTIVE SERVICE STATIONS &
                                                               shall refuse to issue or revoke a license required if above infor-            ACCESSORIES GS105-89(a)
                                                               mation is not given.                                                             Every person engaged in the servicing of
                                                               (b) Definition. The term “gross receipts,” as used in this sec-               motor vehicles, trailers or semitrailers, or
                                                               tion, shall mean all earnings, receipts, fees, commissions, bro-              engaged in servicing, selling or delivering
                                                               kerage charges, rentals and income whatsoever, arising from                   to the user or consumer of parts, tires
                                                               or growing out of the conduct of the business, occupation or                  tools, batteries, electrical equipment or
                                                               profession licensed under this chapter, during the applicantʼs                supplies, motor fuels or lubricants, any or
                                                               tax year immediately preceding the license tax year for which                 all of the above. Provided that such license
                                                               the tax is being computed without any deduction whatsoever,                   tax shall be paid for each place of business
                                                               unless otherwise provided, (i.e. paying additional classifica-                so operated or maintained, each .................                     12.50   12.50
                                                               tions.) New business or a business who has not been in busi-           (112) AUTO ACCESSORIES AT WHOLESALE
                                                               ness twelve (12) months must estimate.                                        GS105-89(b)
                                                               (c) No license shall be issued unless approval by the Zoning                  (a) Every person engaged in receiving,
                                                               Dept., or any other department or agency, as required by the                        buying, selling, distributing, exchang-
                                                               licensing ordinance of the City of Charlotte or Mecklenburg                         ing or delivering automotive acces-
                                                               County, has been received and notice is given to our office by                      sories, parts, tires, tools, fuels, lubri-
                                                               regulatory department.                                                              cants, batteries or other automotive
                                                          V. Partial Listing. The following classifications are excerpts from                      equipment or supplies, any or all of
                                                               Chapter 13 of the Charlotte City Code and Article 2 Section B                       the above at wholesale, for each place
                                                               of Chapters 105, 153A and 160A the N.C. General Statutes                            of business ............................................        37.50   37.50
                                                               and are not intended to show a complete listing. The actual                   (b) Plus, for each tank wagon or truck
                                                               laws levying these licenses may be found in the official minutes                    operating on public streets ..................                  25.00
                                                               of Mecklenburg County and the City of Charlotte.                              (c) Every person engaged in the busi-
                                                          VI.If the type of business in which you are engaged is not shown,                        ness of selling wholesale and having
                                                               or there are questions concerning your business, please call                        no place of business, but selling to
                                                               the Business Tax Collections, City-County Tax Department,                           retailers by use of some form of vehi-
                                                               704-336-6315 or visit the website.                                                  cle ........................................................... 25.00   25.00
                                                                                                                                                (The word “wholesale” shall apply to those
                                                                                                                                                who receive, buy, sell, distribute, exchange
                                                                                                                                                or deliver to retail dealers, or sell otherwise
                                                                               http://tax.charmeck.org                                          than to the consumer.)
                                                                               link to privilege license                              (115) AMUSEMENTS GS105-37.1 ..........................                       25.00
                                                                                                                                                                             B
                                                                                                                                      (124) BARBERS Each GS105-75.1 ........................                        2.50
                                                         Businesses that handle prepared food and beverage,                           (125) BEAUTY            PARLORS                Each          operator
                                                          room occupancy or short term vehicle rental taxes                                  GS105-75.1.....................................................        2.50
                                                         must contact our office prior to business operating.


                                                                                                                                                                                                                (Continued)
217518 TF.qxp:Part. List.                5/7/10       10:26 AM           Page 2




                                                                             City County                                                                                  City County                                                                                 City County
   (126) *BEER LICENSES GS105-113.77 & 78                                                                                 I                                                                (320) *RESTAURANTS GS105-62
         From May 1ST to April 30TH. Not Prorated                                             (219B) ICE CREAM at RETAIL                                                                         (a) Seating capacity of four (4) customers
         Must see ABC Permit. Penalty begins May 2nd.                                                Ice cream dealers at retail GS105-102.5 .....                        2.50                       or less.....................................................    25.00
         (a) “On Premises”.......................................           15.00     25.00          (Prepared beverage tax may apply)                                                           (b) Seating capacity of five (5) or more ....                       42.50                            Schedule C: Privilege License Taxes Limited by
         (b) “Off Premises”.......................................           5.00      5.00                                                                                                      (Prepared food and beverage tax will                                                                        City and/or County Ordinances
         (c) Wholesale beer ......................................          37.50                                          L                                                                     apply)
         (d) Wholesale Wine and Beer ....................                   62.50             (241) LAUNDRIES, LAUNDERETTES and similar                                                                                                                                               Business categories in this section are specifically taxed. Businesses
         (Chain stores per State Revenue Act)                                                       type businesses GS105-85. Each steam or                                                                                S                                                          conducting these activities are taxed under this section in addition to
         (Subject to approval of police department)                                                 electric laundry, including wet or damp                                                (335) SHOOTING GALLERIES GS105-102.5                                                       Sections A and B if applicable.
         (Prepared food and beverage tax will apply)                                                wash laundry and each business supply-                                                       Whether used or not, a place for any other
                                                                                                    ing or renting clean linens or towels or                                                     games or play with or without name,                                                                                                                                  City County
   (127) BICYCLES Each dealer or agent selling,                                                     wearing apparel.............................................         50.00                   (unless for private amusement or exercise                                                                                  B
         renting or repairing. GS 105-102.5 ..............                  25.00                                                                                                                alone, without charge)..................................            25.00            (122) BANKRUPT OR FIRE STOCK
                                                                                              (243) LOAN COMPANIES/CHECK CASHING                                                                      County, outside city limits....................                         25.00         Every itinerant salesman or merchant who
   (128) *BOARDINGHOUSES See HOTELS/MOTELS                                                          (PERSONAL)                                                                             (336) SIGN ERECTORS, SIGN HANGERS                                                                shall expose for sale, either on the street
         ($1.00 PER ROOM) MINIMUM.......................                    25.00                   Persons lending money on personal secu-                                                      GS105-86                                                                                   or in a house rented temporarily for that
                                                                                                    rities, such as household and kitchen arti-                                                  Construction, repairing, repainting or                                                     purpose, any goods, wares or merchan-
   (129) BOWLING ALLEYS                                                                             cles, watches, jewelry, automobiles, etc.,                                                   erecting any sign on walls, buildings,
         (Whether used or not) GS105-102.5                                                                                                                                                                                                                                                  dise, bankrupt stock, or fire stock, not
                                                                                                    by mortgage, pledge or otherwise, pawn-                                                      roofs or hanging or supported steps over                                                   being a regular merchant in the city, shall
         (a) Each alley...............................................      10.00                   brokers excepted GS105-88.........................                                           street or sidewalks, any and all work in
         (b) Outside city limits, Each alley .............
                                                                                                                                                                        100.00   100.00                                                                                                     apply for in advance and procure a license
                                                                                      10.00                                                                                                      which is used ladders or scaffolding. (This                                                for the privilege of transacting such busi-
         (Prepared food and beverage tax may                                                                                    M                                                                license does not include sign painting or bill-
         apply)                                                                                                                                                                                                                                                                             ness. ...............................................................   450.00
                                                                                              (254) MANICURING Each operator GS105-75.1...                                2.50                   board and bulletin advertising.).......................             35.00                                                  C
   (131) BUILDING CONTRACTOR (must have active                                                (265) MERCHANT ITINERANT                                                                     (338) SKATING RINKS/SWIMMING POOLS                                                         (143) *CATERING TRUCKS Selling tobacco, soft
                                                                            10.00                    (Cash or Money Order) GS105-53 (GS 66-32)                                                   GS105-102.5...................................................
         state license issued from NCLBGC)                                                                                                                                                                                                                           25.00                  drinks, wrapped sandwiches and prepared
                                                                                                     Merchant other than an established retail                                                   County, outside city limits ...........................                      25.00         food from a truck. (Does not include sale of
                             C                                                                       merchant in county who transports goods                                                     (Prepared food and beverage tax may apply)                                                 ice cream and must be approved by health
   (144) CHAIN STORE                                                                                 to a building, vacant lot or alley, etc., and                                         (339) SLOT MACHINES GS105-102.5                                                                  department.)....................................................         50.00    25.00
         Each store over one (1) (in addition to 105                                                 offers for sale at retail for less than six (6)                                             No license tax shall be charged upon or                                                    (Prepared food and beverage tax will apply)
         classification) GS105-98...............................            50.00                    consecutive months .....................................           100.00   100.00          issued for a slot machine illegal under the                                          (146) CHRISTMAS TREES Dealers in Christmas
                                                                                              (268A) MOTION PICTURE SHOWS (INDOOR PER                                                            state law, but this same schedule is to apply                                              trees and perishable Christmas decora-
   (148) CIRCUSES Dog and pony shows, and like                              25.00     25.00          SCREEN)                                                                                     to any not illegal. (Give location of each.)                                               tions. Not prorated. Each lot .......................                    50.00   100.00
         amusements, (PER DAY) GS105-37.1 & GS105-38                                                 (a) Indoor GS105-37....................................            200.00                   (a) Pinball machines and other amuse-                                                      Taxpayers with Growers Certificate from NC
                                                                                                     (Prepared food and beverage tax may apply)                                                       ment games and devices. (Per                                                          Agriculture Dept. are exempt from county tax.
   (150) COLLECTION OR CLAIM AGENCIES                                                         (269) MOTORCYCLES DEALERS                                                                               Location) ................................................     25.00            (155) COUPON BOOKS Subject to trading stamp
         GS105-45                                                                                    Every person engaged in buying selling,                                                          County, outside city limits....................                         25.00         license .............................................................   200.00   200.00
         Every person engaged in the business of                                                     servicing distributing or exchanging                                                        (b) Each panorama or other machine for                                                                                     G
         operating for profit a collection agency for                                                motorcycles, motorcycle supplies or                                                              the showing of small motion pictures                                            (202) GARAGE SALES AND/OR ATTIC SALES
         the purpose of collecting bills, notes, or to                                               equipment, for each place of business so                                                         whether with or without music, and                                                    (per day) (See section (13-48)) Valid only the
         pay other indebtedness from one (1) per-                           50.00                    operated. GS105-89.1 ...................................            12.50    12.50               requiring a deposit of more than nine
         son in favor of another.................................                                                                                                                                                                                                                           day or days issued and not transferrable;
                                                                                                     (Vehicle rental tax may apply)                                                                   cents ($.09).............................................      25.00                  cash or money order only ...............................                  5.00
         Collection agencies or claim agencies must have                                      (270) MOTOR VEHICLE DEALERS GS105-89(C)                                                      (341) SUNDRIES (SOFT DRINKS, TOBACCO)
         a state license before receiving a city license.                                                                                                                                                                                                                                                                   I
                                                                                                     (a) Every person engaged in buying, sell-                                                   GS 105-102.5..................................................       4.00            (220) ICE CREAM VENDORS
                                    E                                                                     ing or exchanging motor vehicles,                                                      The sundries license shall be procured                                                     Ice cream and flavored ice products ped-
   (173) ELECTRIC LIGHT COMPANIES                                                                         trailers, semitrailers, tires, tools, bat-                                             and tax paid on any one (1) or more of the                                                 dlers who retail from a cart, truck, wagon
         (Furnishing electric light or power)                                                             teries, electrical equipment, fuels,                                                   following business activities:                                                             or other type vehicle. Each vehicle.............                         75.00    25.00
         GS105-116 ...................................................... 3,000.00                        lubricants or automotive equipment,                                                    (a) Sale of prewrapped sandwiches in                                                       (with proof of insurance) Dept. of Agriculture
                                                                                                          for each place of business so operat-                                                       drugstores, service stations or any                                                   (Prepared food and beverage tax will apply)
   (174) ELECTRICIANS GS105-91 ............................                 50.00                         ed at retail and/or wholesale ................                 25.00    25.00               stands or places not licensed and                                                                                     M
                                                                                                     (b) Seasonal, temporary, transient or itin-                                                      taxed as a restaurant.                                                          (272) MISCELLANEOUS
   (175) ELEVATORS OR SPRINKLER SYSTEMS                                                                   erant nature, each location ..................                300.00   300.00          (b) Operating, maintaining or placing on                                                   Every person engaged in business carried
         Selling and/or Installing GS105-55..............                  100.00    100.00               (Vehicle rental tax may apply)                                                              location any of the following types of                                                on or enjoyed within the corporate limits
                                                                                              (271) MUSIC BOX (JUKE BOX) Each (give locations)                                                        dispensers or machines:                                                               of the city shall apply for and pay a privi-
   (177) EMPLOYMENT AGENCIES GS105-90 .........                            100.00    100.00          License must be attached to machine                                                              1) Dispensers of cigarettes or other                                                  lege license tax unless specifically ex-
                                                                                                     before being placed in operation.                                                                    tobacco products;                                                                 empted by a local, state or federal author-
   (180) EXPRESS RAILWAY COMPANIES                                                                   GS105-65........................................................     5.00     5.00               2) Dispensers of soft drinks;                                                         ity. In those cases where the privilege
         State Revenue Act GS105-118 .....................                  75.00                                                                                                                     3) Dispensers of food or other mer-                                                   license tax amount cannot be determined
                                                                                                                                     O                                                                    chandise;                                                                         by any other means, the tax collector shall
                              F                                                                                                                                                                       4) Weighing machines.                                                                 determine the tax amount due using the
   (188) FIREARMS (RIFLES, HANDGUNS, ETC)                                                     (287) OIL DEALERS IN LUBRICATING GS105-72                                                          (c) Operating a soda fountain or soft                                                      following basis:
         GS105-80                                                                                   (a) Benzine, naphtha, gasoline and other                                                          drink stand.
         (a) Firearms sale and/or manufacturers                                                         products of like kind .............................              50.00                   (d) Retailing or jobbing cigarette, cigars,
             including, but not limited to: rifles,                                                 (b) Or, on each tank, wagon or truck oper-                                                        chewing tobacco, snuff or any other                                                                   # of Employees Tax
             handguns, shotguns, etc......................                  50.00     50.00             ated on the public streets ....................                  25.00                        tobacco product. License for each                                                          1-5           $150
         (b) WEAPONS Dealers in bowie knives,                                                                                                                                                         location, regardless of the number of
             dirks, slingshots, leaded canes, iron or                                                                       P                                                                         activities engaged in.                                                                     6-15          $500
             metallic knuckles or similar weapons.....                     200.00    200.00   (299) PAWNBROKERS GS105-50 ..........................                                              (Prepared food and beverage tax may apply)                                                      16-25       $1,000
                                                                                                                                                                        275.00   275.00
                                G                                                             (300) PEDDLERS (Cash or Money Order only)                                                    (342) SPECIALITY MARKETS (FLEA MARKETS)                                                               >26         $2,000
   (201) GAMES (GOLF, PUTT-PUTT) GS105-102.5                                                        GS105-53                                                                                     Person who rents space, other than per-
         For sports or plays operated for profit.                                                   (a) Person who travels from place to                                                         manent retail store, to someone selling
         (a) Inside the city limits ................................        25.00                        place with inventory and offers for                                                     retail. (Must comply with GS66.32) .............                   200.00   200.00
         (b) Outside the city limits.............................                     25.00              sale at retail the actual inventory,
                                                                                                         occupying no space for more than 30                                                                         T
                            H                                                                            minutes during any 24-hour period.                                                (350) TELEGRAPH COMPANIES                                                                            Said tax is not subject to be prorated for a
   (212) HEATING CONTRACTORS Hot air and air                                                             (Must comply with Chapter 6 of the                                                      State revenue act. GS105-119......................                  50.00                      period of less than one (1) year.
         conditioning GS105-91 .................................            50.00                        Charlotte City Code and state regula-                                             (351) *TRAILER PARKS GS105-102.5 ...................                      12.50
                                                                                                         tions). (GS 66-32)...................................           25.00    25.00                                                                                                     The number of full- or part-time employees
   (213) *HOTELS, MOTELS, TOURIST COURTS,                                                           (b) Farmers selling their own produce                                                                       U                                                                           to be used in determining this tax shall be
         AND TOURIST HOMES GS105-61 (Health                                                              must       apply         for          “Growerʼs                                   (358) UNDERTAKERS GS105-46 ...........................                    50.00                  the maximum number of full- or part-time
         Dept.      Approval       Required)              (Room                                          Certification”..........................................       Exempt                                                                                                              employees working out of this business
         Occupancy Tax Will Apply)                                                            (301) PHONOGRAPHS, TAPE RECORDERS,                                                                                       V                                                                    location at any one (1) time during the
         Every person engaged in the business of                                                    ETC GS105-102.5                                                                        (363) VIDEO GAMES GS105-66.1 ..........................                    5.00     5.00         license year and shall include owners,
         operating any hotel or motel, tourist court,                                               (a) Each dealer or agent.............................                 5.00                   Each electronic video gameʼs serial num-                                                   management and persons compensated in
         tourist home or similar place advertising                                                  (b) Service or repair....................................                                    ber must be shown on the application. The
         in any manner for transient patronage, or                                                                                                                        5.00                                                                                                              any way, including commission for work
                                                                                              (302) PIANO & OR ORGAN DEALERS GS105-102.5                                  5.00                   license must be shown in a conspicuous                                                     done at or for this business location.
         soliciting such business in the city:                                                (304) PLUMBERS GS105-91 ..................................                                         place.
         For each room ...............................................                                                                                                   50.00                                                                                                              (For business locations not generating revenue)
                                                                             1.00             (305) POOL TABLES, POCKET BILLIARDS OR                                                       (364) VIDEO MOVIES Selling, leasing, furnish-                                                                              P
         The minimum tax ..........................................         25.00                   BAGATELLE TABLES GS105-102.5.............                                                    ing, &/or distributing GS105-102.5 ..............                   25.00
         (a) The lobby, clubroom, office, dining
                                                                                                                                                                         25.00                                                                                                        (307) *PUSHCARTS ................................................              50.00    25.00
                                                                                                    unless used for private amusement alone with-                                                                                                                                           (Prepared food and beverage tax may apply)
              room, kitchen and rooms occupied by                                                   out charge (PER LOCATION) List Locations.                                                                          W
              the owner or lessee of the premises,                                                                                                                                                                                                                                    (306) PRECIOUS METAL DEALERS SECOND HAND                                               250.00
                                                                                                    The above tax shall apply whether the pool                                             (373) WINE LICENSE GS105-113.77 & 78                                                             Not prorated.
              or members of his family, for his or                                                  tables are operated by slot or otherwise.                                                    May 1 through April 30. Not prorated. Must
              their personal or private use shall not                                                                                                                                                                                                                                       (Subject to approval of Police Department)
                                                                                                    County, outside city limits ...............................                   25.00          see ABC permits. Penalty begins May 2.                                                     G.S.66
              be counted in determining the number                                            (308) PRESSING CLUB (DRY CLEANING) GS105-74 ..                             50.00                   (a) *On premises .........................................          15.00    25.00
              of rooms for the basis of the tax.                                                                                                                                                                                                                                                                      T
                                                                                                    (Includes nonresident and coin-operated dry                                                  (b) Off premises ..........................................         10.00    25.00   (349) TAXICABS ......................................................
         (b) The tax provided for in this section                                                   cleaning machines)                                                                           (c) Wholesale wine......................................            37.50
                                                                                                                                                                                                                                                                                                                                                                     15.00
              shall apply whether the rental charges                                                                                                                                                                                                                                        (Subject     to      approval             of        Police
                                                                                                                            R                                                                    (d) Chain stores, per State Revenue Act,                                                   Department.) Special Ordinance–Taxi Cab
              are made to patrons on a daily, week-                                           (318) RADIO AND/OR TV GS105-102.5                                                                      subject to approval of Police
              ly, or monthly basis. It is immaterial as                                                                                                                                                                                                                                     Company will become responsible for tax
              to any particular room whether such                                                   (a) Each dealer or agent.............................                 5.00                       Department.                                                                            if delinquent after Jan. 31 (in addition to
              room is occupied by a “permanent”                                                     (b) Repair or service ...................................             5.00                   (Prepared food and beverage tax will apply)                                                city tag of $30.00). January 1 to December
              guest.                                                                                                                                                                                                                                                                        31. Penalty begins Jan. 2.
                                                                                                                                                                             (Continued)

				
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