Page 1 fer- + nd ae 68 BE IT? ORDAINED BY THE CITY COUNCIL OF THE CLTY OF PRICHARD, ALABAMA AS FOLLOWS : SECTION I. In addition to all licenses and taxes of any kind or nature now or hereafter imposed, assessed or levied by the Gity of Prichard, there is hereby levied, imposed and assessed upon every person, firm, association, or corporation within the City of Prichard engaged in the business of selling at retail any tangible personal property of any kind or nature, (hereinafter referred to as Taxpayer), an annual license tax “equal to one-eighth of one (1) percent of the gross annual business of such taxpayer in excess of One Hundred Thousand ($100, 000 +00) Dollars. SECTION II. The license tax levied, imposed and assessed under this Ordinance shall be based on the gross annual business done by each such taxpayer during the calendar year immediately next preceding; provided, that in the event any such taxpayer subject: to the license tax hereby levied, imposed, and assessed shall not have been actively engaged in such pusiness during the en- tire calendar year immediately next preceding shall pay such license tax on the basis of an estimate of the actual sum due or to become due and shell, on or before the dey when such license tax shall become due for the next succeeding year, correct such estimate to conform with the gross annual business for the first full calendar year during which such taxpayer does such biitsiness in the city of Prichard, Alabama, and at the same time pay any additional tax due hereunder. SECTION IIL. Each such taxpayer in the City of Prichard, a subject to the license tax levied, imposed, and assessed by this Ordinance shall, on or before February 28th of each year, file with the City Clerk of the City of Prichard a statement under oath, signed by one of the principal officers of the Page 2 organization, setting forth the amount of total gross annual business done by such taxpayer during the preceding calendar year if engaged in such business during the entire preceding alendar year, and shall, on or before the said 28th day of February pay to the City of Prichard all sums due by reason of the tax levied, imposed and assessed under this Ordinance. Should such taxpayer CE or refuse to pay the license tax due hereunder or to file a statement or re- port under oath as hereunder required on or before the said 28th day of February, then such payment shall be deemed delinquent and such taxpayer shall be subject to and shall pay a penelty in the amount of 25% of the license tax actually due and payable hereunder. Failure of any taxpayer to pay such delinquent license on or before the tenth day of March of such year shall subject such taxpayer to the penalties pro- vided in Section VI hereof. SECTION IV. Any person, firm, association or corporation in the City of Prichard engaged in selling or offering for sale any tangible personal property at retail shall be con- clusively presumed to be engaged in the business of selling at retail tangible personal property and shall be liable for the tax levied, imposed, and assessed by this Ordinance on their total gross annual sales. SECTION V. There is hereby also imposed, levied and assessed upon each taxpayer, 2s hereinbefore defined, Located without the corporate limits of the City of Prichard but within the Police Jurisdiction thereof, one-half of the license tax levied, imposed and assessed for taxpayers as hereinbefore defined, located within the corporate limits of the City of Prichard. Nothing in this Section shall be construed as per- mitting any taxpayer, as defined herein, within the corporate Limits of the City of Prichard to pay only one-half of the license hereinbefore provided for, the foregoing provision for Page 3 one -halfalLicense being intended to apply only when the taxpayer is not located within the corporate limits of the City of Prichard. SECTTON VI. The failure or refusal of any taxpayer sub ject to the license tax levied hereunder to pay such license tax when due, or to fail or refuse to file the report or statement under oath required hereunder or to knowingly file a false or fraudulent report or statement shall be guilty of an offense against the City of Prichard and shall, upon conviction, be fined not more than $100.00 and may, in addition, in the discretion of the Judge or Recorder trying the cause, be sentenced to Jail or hard labor for the City of Prichard for . a term not.to exceed six months. Each day thet a taxpayer, as defined hereunder, shall continue in business after the license tax hereunder levied, imposed and assessed, shall be due and unpaid, or a correct statement under oath shall not be filed, shall constitute a separate offense. SECTION VII. No provision contained in this Ordinance shall be construed as taxing or attempting to tax Interstate Com- merce or to otherwise conflict with the Constitution of the United States or with the Constitution of the State of Alabama. SECTION VIII. Should any Section, sentence, phrase, or other portion hereof be declared unconstitutional by any Court of competent jurisdiction it shall not affect the remainder hereof, it being the expressed intention of the City Council of the City of Prichard to adopt such portions hereof as shall not be declered unconstitutional. Adopted this day of December, 1953.