Page 1 fi ORDINANCE: 1967 BUSINESS LICENSE ORDINANCE 2010 REVISION ORDINANCE TO AMEND ORDINANCE #1948, BUSINESS LICENSE CODE OF THE CITY OF PRICHARD, ALABAMA CITY OF PRICHARD, ALABAMA FOR THE YEAR OF 2010 AND EACH SUBSEQUENT YEAR LICENSE FEES AND SCHEDULES Page 2 ORDINANCE TO AMEND ORDINANCE #1948, BUSINESS LICENSE CITY OF PRICHARD, ALABAMA FOR THE YEAR OF 2010 AND EACH SUBSEQUENT YEAR BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PRICHARD, LICENSE FEES AND SCHEDULES ALABAMA, as follows: Section 1. Levy of tax Section 2. Rate — Section 3. Definition Section 4. License term, minimum Section 5. Payment by check Section 6. License to be location specific . Section 7. License required for each line of business Section 8. Restriction on transfer of business Section 9, License register Section 10. Unlawful to do business without a license Section 11. License must be posted Section 12. Duty to file reports | Section 13. Duty to permit inspection and produce records Section 14. Unlawful to obstruct Section 15. Privacy Section 16. Failure to file assessment Section 17. Lien for non-payment of taxes Section 18. Criminal penalties Section 19. Civil Remedies Section 20. Penalty for failure to renew during grace period Section 21. Severability - Section 22. Prosecution unaffected Section 23. Procedure for denial of a new license Section 24. Revocation, suspension or non-renewal , of a license and the procedure for same Section 25. Exemptions Section 26. Exchange of information Section 27. Waiver of penalty Section 28. Refund of overpayments Section 29. Payment of reasonable attorney fees and court cost Section 30. Schedule of licenses and fees Page 2 , Page 2 Page 5 Page 9 Page 10 Page 11 Page 11 Page 11 Page 11 Page 12 Page 12 : Page 12 Page 14 Page 14 Page 15 Page 15 Page 15 Page 16 Page 16 Page 16 Page 17 Page 17 Page 17 Page 18 Page 20 Page 20 Page 21 Page 21 Page 22 Page 22 Page 3 SECTION 1. Levy of tax. Pursuant to the Code of Alabama, the following is hereby declared to be and is adopted as the - business license code and schedule of licenses for the City. of Prichard, Alabama for the year. beginning January 1, 2010, and for each subsequent year thereafter. There is hereby levied and assessed a business license fee for the privilege of doing any kind of business, trade, profession or other activity in the city or the police jurisdiction, by whatever name called. SECTION 2. Rate. (a) Corporate limits, Each and every person, wherever located, who engages in any business within the corporate limits, shall pay an annual license according to the attached schedule of licenses, which is located at the end of this chapter, (b) Police jurisdiction. Each and every person, wherever located, who engages in any business outside the corporate limits but within the police jurisdiction, shall pay an annual license at one- half (1/2) the rate according to the attached schedule of licenses. Nothing in this section shall be construed to permit any person conducting business within the corporate limits to pay the half tate; this section applies only to persons who do not engage in any business within the corporate limits, (c) Calculation method. Unless another method is specified in the schedule, each license shall be calculated by multiplying the licensee's gross receipts for the prior year by the scheduled rate, using the following regression table which shows the percent of the license rate to be applied to gross receipts: 100 percent, of first million dollars or portion thereof. 80 percent, of second million dollars or portion thereof. 60 percent, of third million dollars or portion thereof. 40 percent, of fourth million dollars or portion thereof, 20 percent, all amounts in excess of four million dollars ($4,000,000.00) (Q) Special rules for new businesses. Any person applying for a new license shall, upon payment of the minimum license amount in section 4, be issued a temporary license for a period of sixty (60) days. Page 4 (1) Not later than seventy (70) days afier the issue date of the temporary license, the licensee shall file a sworn return showing the gtoss receipts during the first two (2) mouths of business, The licensee shall then pay such additional amounts as may be required by the applicable schedule for the said two (2) months; and multiplying that by six (6), applying thereto the same rate or sale of license fixed for those who did the same business during the preceding year. (2) Failure to file the return required by this section shall constitute doing business without a license. (e) Delivery license. (1) In lieu of any other type of license, a taxpayer may at its option purchase for a payment in the amount of one hundred dollars ($100.00) plus the issuance fee, a delivery license for the privilege of delivering its merchandise in the city if the taxpayer meets all of the following ( criteria: ; a, Other than deliveries, the taxpayer has no physical presence within the city or its police jurisdiction; b. The taxpayer conducts no business in the city other than delivering merchandise and performing the requested set-up and installation of said merchandise; c. Such delivery and set-up and installation is performed by the taxpayer's employees or agents, concems the taxpayer's own merchandise in the city, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer; d. The gross receipts derived from the sale and any requisite set-up or installation of all merchandise so delivered shall not exceed seventy-five thousand dollars ($75,000.00) during the license year; { e. Any set-up or installation shall relate only to: 1. That required by the contract between the taxpayer and the customer or as may be required by state law; and Page 5 2. The merchandise so delivered; f. [fat any time during the current license year the taxpayer fails to meet any of the above , stated criteria, then within ten (10) days after any of the said criteria have been violated or exceeded, the taxpayer shall purchase all appropriate business licenses from the city for the entire license year and without regard to this subsection. (2) Mere delivery of the taxpayer's merchandise by common carrier shall not allow the city to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the seventy-five thousand dollar ($75,000.00) limitation described in the preceding subsection if the taxpayer also during the same license year sells and delivers into the taxing jurisdiction using a delivery vebicle other than a common cartier. (3) Acommon carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license. (4) The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year. (5) The purchase of a delivery license shall not, in and of itself, establish nexus between the taxpayer and the city for purposes of the taxes levied by or under the authority of title 40 of the Code of Alabama or other provisions of law, nor does the purchase of a delivery license conclusively determine that nexus does not exist between the taxpayer and the city. (f) Branch office. (1) A taxpayer subject to the license authorized by this ordinance that is engaged in business in other municipalities may account for its gross receipts so that the part of its gross receipts attributable to its branch offices will not be subject to the business license imposed by this ordinance. To establish a bona fide branch office, the taxpayer must demonstrate proof of all following criteria: a, The taxpayer must demonstrate the continuing existence of an actual facility located outside the police jurisdiction in which its principal business office is located, such as a retail store, outlet, business office, showroom, or warehouse, to which employees and/or independent. contractors-are-assigned-or located during regular normal-working hours Page 6 b. The taxpayer must maintain books and records, which reasonably indicate a segregation or allocation of the taxpayer's gross receipts to the particular facility or facilities. ; c. The taxpayer must provide proof that separate telephone listings, signs, and other indications of its separate activity are in existence. d. Billing and/or collection activities relating to the business conducted at the branch office or offices are performed by an employee or other representative, of the taxpayer who has such responsibility for the branch office. e. All business claimed by a branch office or offices must be conducted by and through said office or offices. f. The taxpayer must supply proof that all applicable business licenses with respect to the © branch office or offices have been issued. (2) Nothing herein shall be construed as exempting businesses from payment of a license on the basis of a lack of physical location. SECTION 3. Definitions. Unless the context clearly requires otherwise, the following terms shall have the meaning set forth below: Business any act for which a license may be required, including, but not limited to: (1) Practicing, engaging in, carrying on or conducting any commercial or industrial activity or any enterprise, exhibition, trade, vocation, occupation or profession. (2) Keeping, engaging in or carrying on business of any nature; offering merchandise for sale, soliciting orders, or making deliveries of any merchandise; rendering, giving or selling services of any kind, taking orders for merchandise to be subsequently delivered by any agency or means, or accepting payments on orders for merchandise to be delivered Page 7 subsequently by any agency or means; the lease or rental of residential or nonresidential real estate. (3) Entering within the city's licensing jurisdiction to do business, to make sales, to make ’ deliveries, or to do any act for which a license is required of businesses in the city; (4) Storing, storing for sale or use, withdrawing from storage for sale or use, any or all of which acts or transactions are done in or from the city's licensing jurisdiction. Business license an annual license duly issued by the revenue director of the city for the privilege of doing any kind of business, trade, profession or other activity in the city or its police jurisdiction. Business license code, the provisions of this chapter. Corporate limits corporate limits of the city, that may, from time to time, be altered. Fire and marine insurance, all lines of insurance, regardless of the name of the policy, for which the primary coverage is insurance on real or personal property against loss or damage from any and every hazard or cause such as fire, theft or weather damage, and includes but is not limited to specialized forms of insurance such as fire insurance, flood insurance, earthquake insurance, home insurance, inland marine insurance or boiler insurance. : Fire and marine insurance company, a company engaged in the sale of insurance whose principal business endeavor, as manifested by its charter, its activities and its operations, is the sale of fire and marine insurance. For purposes of this ordinance, a fire and marine insurance company is one that derives fifty (50) percent or more of its gross premiums in a calendar year from the sale of fire and marine insurance. Other insurance company, a company engaged in the sale of insurance that is not a fire and marine insurance company. Page 8 Gross receipts, a measure of any and all receipts of a business from whatever source derived, to the maximum extent permitted by applicable laws and constitutional provisions, to be used in calculating the amount due fora business license, Provided, however, that: (1) Gross receipts shall not include any of the following taxes collected by thé business of behalf of any taxing jurisdiction or the federal government: a, All taxes which are imposed on the ultimate consumer, collected by ihe taxpayer and remitted by or on behalf of the taxpayer to the taxing authority, whether state, local or federal, including utility gross receipts taxes levied pursuant to Code of Ala. tit. 40, Ch. 21, art. 3; b. License taxes levied pursuant to Code of Ala. tit. 40, Ch. 21, art. 2; or c. Reimbursements to professional employer organizations of federal, state or local ( payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts shall be allowed except as provided in this article. (2) Fora utility or other entity described in Code of Ala. § 11-51-129, gross receipts shall be limited to the gross receipts derived from the retail furnishing of utility services within a city during the preceding year that are taxed under Code of Ala. tit. 40, Ch. 21, art. 3, except that nothing herein shall affect any existing contract or agreement between a city and a utility or other entity. (3) Gross receipts shall not include dividends or other distributions received by a corporation, or proceeds from borrowings, the sale of a capital asset, repayment of the principal portion of a loan, the issuance of stock or other equity investments, or capital contributions, or the undistributed earnings of subsidiary entities. Gross sales: (1) The value proceeding or accruing from the sale of tangible personal property (and including the proceeds from the sale of any property handled on consignment by the taxpayer), inclnding merchandise of any kind and character without any deduction on account == Ohi Cost of the property-soldthe-cost of the materials used:-labor-orservice.costimerest———__—— — Page 9 paid, or any other expenses whatsoever, and without any deductions on account of losses; provided that cash discounts allowed and taken on sales shall not be included, and gross 4 1 1 1 3 0 255 397 1170 34 -1 5 1 1 1 3 1 255 397 78 26 96.861137 sales shall not include the sale price of property returned by customers when the full sales price thereof is refunded either in cash or by credit; (2) Gross 5 1 2 1 1 3 410 570 73 25 96.046822 sales shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed by any person so withdrawing the same, except property which has been previously withdrawn from such business or stock and so used or consumed and with respect to which property the tax has been paid because of such previous withdrawal, use or consumption, and except property which enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale and not for the personal and private use or consumption of any person so withdrawing, using or consuming the same; and (3) Shall mean all sales regardless of the place where the sale was solicited, or place where the contract of sale was consummated, or the place of delivery. Licensee means the person issued a business license under this Code and the person responsible for the payment of the annual business tax. Person, an individual, a corporation, a parinership, an association, a joint-stock company, a business trust, an unincorporated organization, or any other legal entity. Police jurisdiction, all adjoining territory within three (3) miles of the corporate limits of the city as may, from time to time, be altered. Professional, an occupation requiring advanced education and training, including, but not limited to, accountants, attorneys, architects, chiropractors, dentists, engineers, optometrists, physicians and surgeons. Revenue director, the revenue director of the city and any duly authorized auditor, agent, or other person designated to perform any of the duties conferred by this Code, or to enable the revenue directorto-enforve:the provisions-ofthis-Code. at Sa a ra Til vitweeswe tet annen no Page 10 Schedule of licenses or schedule refers to the latest adopted schedule of licenses which describes - the various business activities classified-into one (1) or more North American Industrial Classification System ("NAICS) and applicable subsectors, industry groups, industries and U. 8. industries there under subject to this Code and specifies the applicable tax rate for each activity. SECTION 4. License term; minimums. (a) Full year: Every person who commences business before the first day of July shall be subject to and shall pay the annual license for such business in full. Unless otherwise specified in the schedule, the minimum license shall be one hundred fifty dollars ($150.00). (b) Halfyear: Every person who commences business on or after July 1, shall be subject to and shall pay one-half (1/2) of the annual license for such business for that calendar year. Persons commencing business on or after July 1 shall pay a minimum license of seventy five dollars ($75.00). (c) The amount of the license due hereunder shall not be affected or decreased by the subsequent abandonment or discontinuance of such business. It is the responsibility of the licensee to inform the revenue director that a license will not be renewed. The license must be retumed to the revenue director with a written notice signed and notarized by the licensee stating the date of discontinuance of business; this must be done on or before December 31" of the license year. Failure to notify the revenue director on or before December 31" may cause a Municipal Court Citation to be issued for failure to renew a license during the grace period. (See section 20 for penalties for failure to renew.) (d) Issuance fee: A fee of ten dollars ($10.00) shall be charged for the issuing of each annual business license. (e) Annual renewal: Except as provided in subsections (1) or (2), the business license shall be renewed annually on or before the thirty-first day of January each year. Page 11 10 (1) Ifthe due date for payment of any business license falls on a weekend or a holiday recognized by the city from time to time, the due date shall automatically be extended until the next business day. (2) Insurance company annual license renewals shall be renewed in accordance with Code of Ala. § 11-51-122, which states that each year, each insurance company shall furnish the city a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year, indicate whether it is a fire and marine insurance company or other insurance company, and shall accompany such statement with the amount of license tax due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall subject the company and its agents to those penalties as prescribed for doing business without a license as provided for in the municipal code. (3) On or before November 31 of each year, a renewal reminder shall be mailed to each licensee that purchased a business license during the current year. Said renewal notice shall be mailed via regular U. S. mail to the licensee's last known address of record with the city. Licensees are required to furnish the city any address changes for their business prior to November 1 in order for them to receive their notice, and any delays attributable to licensees! failure to furnish address changes are attributable to the licensees, not to the city. The failure of the city to mail a renewal reminder shall not prevent the city from enforcing its business license laws against a taxpayer but shall preclude the city from assessing fines and penalties for late payment until a renewal reminder is mailed to the taxpayer at its last known address, as indicated in the city's records. (4) Business license renewal payments received by the city shall be applied to the current renewal only when any and all other debts the licensee owes to the city are first paid in full. No business license shall be issued if the current renewal payment does not meet said prior obligations and the current renewal. Failure to pay such sums shall subject the licensee and its agents to those penalties as prescribed for doing business without a license provided for in the municipal code. SECTION 5. PAYMENT BY CHECK, Page 12 11 Whenever a business license shall be issued in return for any check, the same shall not be valid or of any force or effect unless such check shall be duly paid upon presentation to the drawer. SECTION 6. LICENSE SHALL BE LOCATION SPECIFIC For each place at which any business is carried on, a separate license shall be paid, and any person desiring to engage in any business for which a license is required shall designate the place at which business is carried on, and the license to be issued shall designate such place, and such license shall authorize the carrying on of such business only at the place designated, In the case of the lease or rental of residential or nonresidential real estate each location shall be considered a separate location and shall require the purchase of a separate license. SECTION 7. LICENSES REQUIRED FOR EACH LINE OF BUSINESS Every person engaged at one location in more than one line of business falling within separate North American Industrial Classification System ("NAICS") sectors or subsectors from which ( the taxpayer derives more than ten percent of its gross receipts during the preceding license year shall take out and pay for a license for each line of business. SECTION 8. RESTRICTIONS ON TRANSFER OF A LICENSE. No license shall be transferred except with the consent of the council or other governing body of the city or of the director of finance or the revenue director or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the city more than once during a license year and never from one taxpayer to another. Provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company or other form of legal entity now or hereafter recognized by the laws of the state shall not constitute a-transfer for purposes of this chapter, unless: (1) The change requires the taxpayer to obtain anew federal employer identification number or department of revenue taxpayer identification number; or (2) The city subject license is one for the sale of alcoholic beverages. SECTION 9. LICENSES REGISTERS. All of the licenses due the city, of whatsoever character, shall be collected by the revenue = adinecion;-itshallalso-behisorherdatytorkeep-avorrect register of-all- such licenses; Therevene——— Page 13 12 director shall notify all delinquents of their delinquency, and upon failure of those so notified to procure their license, the revenue director shall swear warrants against the same, or commence any_other remedy permitted by law, provided, however, that failure to notify a person of said delinquency does not excuse any violation of this chapter. SECTION 10. UNLAWFUL TO DO BUSINESS WITHOUT A LICENSE. It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses 5 1 3 2 2 2 357 690 26 17 96.493958 or 5 1 3 2 2 3 390 682 122 26 96.947273 vocations 5 1 3 2 2 4 521 683 25 25 96.948746 in 5 1 3 2 2 5 553 683 40 25 96.006699 the 5 1 3 2 2 6 603 683 48 32 96.910210 city 5 1 3 2 2 7 659 691 26 18 95.562790 or 5 1 3 2 2 8 693 683 29 26 96.986542 its 5 1 3 2 2 9 729 683 80 33 96.903275 police 5 1 3 2 2 10 813 684 154 32 96.691612 jurisdiction 5 1 3 2 2 11 974 684 39 26 96.991135 for 5 1 3 2 2 12 1020 684 79 40 89.502609 which 5 1 3 2 2 13 1107 693 15 17 96.904388 a 5 1 3 2 2 14 1129 684 87 26 95.287750 license 5 1 3 2 2 15 1225 684 20 26 96.587234 is 5 1 3 2 2 16 1253 685 108 32 92.578194 required 3 1 3 3 0 0 209 728 1216 47 -1 4 1 3 3 1 0 209 728 1216 47 -1 5 1 3 3 1 1 209 739 102 27 96.977425 without 5 1 3 3 1 2 318 728 52 38 96.915977 first 5 1 3 3 1 3 376 740 88 32 96.065834 having 5 1 3 3 1 4 471 741 115 32 96.922409 procured 5 1 3 3 1 5 590 736 12 43 95.387428 a 5 1 3 3 1 6 617 741 95 26 94.886093 license. 5 1 3 3 1 7 726 742 12 25 96.787163 A 5 1 3 3 1 8 752 741 118 26 95.918945 violation 5 1 3 3 1 9 877 742 30 25 95.918945 of 5 1 3 3 1 10 911 742 40 25 96.911873 the 5 1 3 3 1 11 961 742 126 26 96.948677 ordinance 5 1 3 3 1 12 1094 743 86 32 96.809532 passed 5 1 3 3 1 13 1187 742 128 26 96.809532 hereunder 5 1 3 3 1 14 1324 742 78 33 96.789154 fixing 5 1 3 3 1 15 1410 751 15 17 96.927361 a 3 1 3 4 0 0 208 776 1209 59 -1 4 1 3 4 1 0 208 776 1209 59 -1 5 1 3 4 1 1 208 798 92 25 96.162338 license 5 1 3 4 1 2 309 798 58 25 94.861641 shall 5 1 3 4 1 3 375 798 31 25 96.926208 be 5 1 3 4 1 4 413 776 139 59 72.347366 punishable 5 1 3 4 1 5 561 799 32 31 96.514572 by 5 1 3 4 1 6 603 807 10 17 96.514572 a 5 1 3 4 1 7 622 799 52 36 95.403381 fine 5 1 3 4 1 8 681 802 42 23 96.814957 not 5 1 3 4 1 9 729 803 25 21 96.895798 to 5 1 3 4 1 10 764 795 90 30 96.687233 exceed 5 1 3 4 1 11 861 800 40 25 86.448563 thé 5 1 3 4 1 12 910 808 54 18 96.282562 sum 5 1 3 4 1 13 973 800 31 25 96.629555 of 5 1 3 4 1 14 1007 800 51 25 96.629555 five 5 1 3 4 1 15 1066 800 104 26 95.894463 hundred 5 1 3 4 1 16 1179 799 122 34 95.894463 ($500.00) 5 1 3 4 1 17 1310 801 38 25 95.904556 for 5 1 3 4 1 18 1357 801 60 25 96.432915 each 3 1 3 5 0 0 207 855 1238 35 -1 4 1 3 5 1 0 207 855 1238 35 -1 5 1 3 5 1 1 207 856 104 30 96.251663 offense, 5 1 3 5 1 2 321 856 45 25 96.985641 and 5 1 3 5 1 3 373 855 24 26 95.166168 if 5 1 3 5 1 4 402 864 14 17 95.166168 a 5 1 3 5 1 5 423 856 85 26 94.523544 willful 5 1 3 5 1 6 516 856 123 31 95.534760 violation, 5 1 3 5 1 7 649 856 32 33 96.978752 by 5 1 3 5 1 8 688 857 186 32 96.753845 imprisonment, 5 1 3 5 1 9 882 861 43 22 96.915810 not 5 1 3 5 1 10 932 860 25 23 96.915810 to 5 1 3 5 1 11 968 858 90 25 96.987335 exceed 5 1 3 5 1 12 1067 858 35 25 96.987335 six 5 1 3 5 1 13 1112 858 35 32 96.040474 (6) 5 1 3 5 1 14 1155 858 100 30 94.746155 months, 5 1 3 5 1 15 1265 865 26 18 94.746155 or 5 1 3 5 1 16 1299 858 64 30 94.136917 both, 5 1 3 5 1 17 1373 861 24 22 94.136917 at 5 1 3 5 1 18 1405 858 40 25 96.908295 the 3 1 3 6 0 0 207 890 1070 60 -1 4 1 3 6 1 0 207 890 1070 60 -1 5 1 3 6 1 1 207 912 129 26 96.993752 discretion 5 1 3 6 1 2 343 912 30 26 95.350082 of 5 1 3 6 1 3 376 913 40 25 95.350082 the 5 1 3 6 1 4 425 916 65 22 95.509476 court 5 1 3 6 1 5 497 913 77 32 95.509476 trying 5 1 3 6 1 6 582 913 41 26 96.996040 the 5 1 3 6 1 7 632 890 70 60 88.350189 same, 5 1 3 6 1 8 711 914 66 25 96.673729 Each 5 1 3 6 1 9 785 913 48 33 96.775909 day 5 1 3 6 1 10 840 914 61 25 93.313416 shall 5 1 3 6 1 11 909 914 127 26 96.441788 constitute 5 1 3 6 1 12 1046 923 14 17 96.927422 a 5 1 3 6 1 13 1068 918 102 29 96.888298 separate 5 1 3 6 1 14 1180 915 97 25 95.055214 offense. 2 1 4 0 0 0 61 1028 1382 264 -1 3 1 4 1 0 0 204 1028 640 27 -1 4 1 4 1 1 0 204 1028 640 27 -1 5 1 4 1 1 1 204 1028 146 25 96.830376 SECTION 5 1 4 1 1 2 359 1028 37 25 95.913666 11. 5 1 4 1 1 3 405 1029 141 25 96.348717 LICENSE 5 1 4 1 1 4 555 1029 94 25 95.574188 MUST 5 1 4 1 1 5 657 1030 42 25 95.615753 BE 5 1 4 1 1 6 707 1030 137 25 78.564888 POSTED, 3 1 4 2 0 0 61 1070 1382 222 -1 4 1 4 2 1 0 61 1070 1382 50 -1 5 1 4 2 1 1 61 1070 12 34 56.886158 f 5 1 4 2 1 2 202 1085 79 32 96.581299 Every 5 1 4 2 1 3 288 1085 89 25 96.863487 license 5 1 4 2 1 4 386 1085 60 26 96.799080 shall 5 1 4 2 1 5 453 1086 31 25 96.838753 be 5 1 4 2 1 6 491 1086 86 32 95.362320 posted 5 1 4 2 1 7 585 1086 27 25 96.593369 in 5 1 4 2 1 8 620 1094 14 18 96.593369 a 5 1 4 2 1 9 642 1086 157 33 95.016991 conspicuous 5 1 4 2 1 10 805 1087 78 32 96.910942 place, 5 1 4 2 1 11 891 1087 81 26 96.566429 where 5 1 4 2 1 12 982 1087 51 26 96.935204 said 5 1 4 2 1 13 1041 1087 115 31 97.000923 business, 5 1 4 2 1 14 1164 1087 64 26 86.693108 trade 5 1 4 2 1 15 1237 1095 26 19 96.967186 or 5 1 4 2 1 16 1271 1088 144 32 96.238289 occupation 5 1 4 2 1 17 1422 1088 21 25 95.619461 is 4 1 4 2 2 0 202 1139 1198 38 -1 5 1 4 2 2 1 202 1142 90 26 88.676704 carried 5 1 4 2 2 2 302 1151 36 22 96.384125 on, 5 1 4 2 2 3 347 1143 47 25 96.384125 and 5 1 4 2 2 4 401 1143 39 25 96.914040 the 5 1 4 2 2 5 447 1143 85 25 96.796509 holder 5 1 4 2 2 6 539 1143 31 26 96.872414 of 5 1 4 2 2 7 574 1143 40 26 97.015587 the 5 1 4 2 2 8 623 1143 87 26 96.595360 license 5 1 4 2 2 9 720 1144 61 25 84.619789 shal! 5 1 4 2 2 10 787 1144 164 33 96.412781 immediately 5 1 4 2 2 11 960 1144 69 26 96.974510 show 5 1 4 2 2 12 1038 1153 63 17 96.961380 same 5 1 4 2 2 13 1110 1148 24 22 96.961380 to 5 1 4 2 2 14 1142 1145 39 25 96.906433 the 5 1 4 2 2 15 1189 1153 100 17 57.835995 revenue 5 1 4 2 2 16 1299 1139 101 31 96.285881 director 4 1 4 2 3 0 199 1200 1166 34 -1 5 1 4 2 3 1 199 1208 67 24 96.754311 upon 5 1 4 2 3 2 273 1200 71 31 95.782394 being 5 1 4 2 3 3 351 1201 125 32 94.688354 requested 5 1 4 2 3 4 484 1209 26 17 94.688354 so 5 1 4 2 3 5 519 1204 25 22 96.884521 to 5 1 4 2 3 6 555 1201 37 25 96.755936 do. 5 1 4 2 3 7 603 1202 27 24 96.900970 In 5 1 4 2 3 8 637 1201 39 26 95.458572 the 5 1 4 2 3 9 685 1209 54 18 95.458572 case 5 1 4 2 3 10 748 1202 31 25 93.304352 of 5 1 4 2 3 11 782 1202 123 32 91.881088 license(s) 5 1 4 2 3 12 913 1202 136 32 96.942131 purchased 5 1 4 2 3 13 1056 1203 37 25 96.946693 for 5 1 4 2 3 14 1099 1203 40 24 96.895416 the 5 1 4 2 3 15 1148 1202 63 26 96.553238 lease 5 1 4 2 3 16 1220 1211 28 17 89.575798 or 5 1 4 2 3 17 1252 1203 74 25 89.575798 rental 5 1 4 2 3 18 1335 1203 30 24 97.002449 of 4 1 4 2 4 0 197 1257 1244 35 -1 5 1 4 2 4 1 197 1257 137 26 91.483047 residential 5 1 4 2 4 2 341 1266 27 17 95.950752 or 5 1 4 2 4 3 375 1258 183 26 96.672173 nonresidential 5 1 4 2 4 4 565 1258 50 26 96.872360 real 5 1 4 2 4 5 625 1262 71 22 96.702385 estate 5 1 4 2 4 6 705 1259 59 25 96.702385 each 5 1 4 2 4 7 771 1259 91 26 95.688461 license 5 1 4 2 4 8 869 1260 22 25 96.969482 is 5 1 4 2 4 9 898 1263 26 22 96.736702 to 5 1 4 2 4 10 933 1259 30 26 96.865234 be 5 1 4 2 4 11 972 1259 57 33 96.703148 kept 5 1 4 2 4 12 1038 1268 32 17 96.703148 on 5 1 4 2 4 13 1078 1260 41 25 96.518089 file 5 1 4 2 4 14 1127 1260 33 32 96.895721 by 5 1 4 2 4 15 1166 1260 39 25 96.889694 the 5 1 4 2 4 16 1213 1260 102 25 96.889694 licensee 5 1 4 2 4 17 1324 1261 47 25 96.979645 and 5 1 4 2 4 18 1381 1260 60 26 95.420044 shall 2 1 5 0 0 0 196 1309 1122 41 -1 3 1 5 1 0 0 196 1309 1122 41 -1 4 1 5 1 1 0 196 1309 1122 41 -1 5 1 5 1 1 1 196 1315 31 25 96.476189 be 5 1 5 1 1 2 236 1316 116 25 96.476189 available 5 1 5 1 1 3 360 1316 38 25 96.965393 for 5 1 5 1 1 4 405 1316 133 32 96.356133 inspection 5 1 5 1 1 5 546 1309 33 39 96.356133 by 5 1 5 1 1 6 586 1317 41 24 96.970451 the 5 1 5 1 1 7 635 1317 98 25 96.764656 License 5 1 5 1 1 8 743 1317 189 26 96.375679 Commissioner 5 1 5 1 1 9 941 1326 27 16 96.310486 or 5 1 5 1 1 10 974 1317 39 26 96.310486 his 5 1 5 1 1 11 1023 1321 69 28 96.883034 agent 5 1 5 1 1 12 1099 1326 27 17 96.953308 or 5 1 5 1 1 13 1134 1318 184 32 69.696426 representative. 2 1 6 0 0 0 405 1054 440 8 -1 3 1 6 1 0 0 405 1054 440 8 -1 4 1 6 1 1 0 405 1054 440 8 -1 5 1 6 1 1 1 405 1054 440 8 95.000000 2 1 7 0 0 0 195 1427 1192 94 -1 3 1 7 1 0 0 195 1427 1192 94 -1 4 1 7 1 1 0 195 1427 579 30 -1 5 1 7 1 1 1 195 1431 145 25 96.455963 SECTION 5 1 7 1 1 2 349 1431 37 25 96.747704 12. 5 1 7 1 1 3 396 1431 92 25 95.623138 DUTY 5 1 7 1 1 4 496 1427 44 30 94.998116 TO 5 1 7 1 1 5 550 1432 76 25 95.424126 FILE 5 1 7 1 1 6 635 1432 139 25 96.245415 REPORT. 4 1 7 1 2 0 233 1487 1154 34 -1 5 1 7 1 2 1 233 1487 34 32 92.958168 (a) 5 1 7 1 2 2 293 1488 21 24 92.958168 It 5 1 7 1 2 3 323 1487 57 26 95.457214 shall 5 1 7 1 2 4 388 1488 30 25 96.846786 be 5 1 7 1 2 5 426 1488 40 25 96.846786 the 5 1 7 1 2 6 475 1488 57 32 96.990303 duty 5 1 7 1 2 7 540 1489 30 24 96.985626 of 5 1 7 1 2 8 575 1496 73 24 96.486183 every 5 1 7 1 2 9 653 1496 87 25 96.656609 person 5 1 7 1 2 10 749 1489 92 32 96.656609 subject 5 1 7 1 2 11 847 1492 26 22 96.079483 to 5 1 7 1 2 12 883 1489 59 25 96.079483 such 5 1 7 1 2 13 948 1489 93 26 73.871284 license 5 1 7 1 2 14 1048 1493 40 21 96.799026 tax 5 1 7 1 2 15 1095 1493 25 21 96.575516 to 5 1 7 1 2 16 1129 1489 81 27 95.464569 render 5 1 7 1 2 17 1217 1493 24 22 95.813477 to 5 1 7 1 2 18 1249 1490 40 25 96.288376 the 5 1 7 1 2 19 1298 1490 48 31 96.157059 city 5 1 7 1 2 20 1354 1498 33 17 96.762909 on 2 1 8 0 0 0 226 1545 1221 208 -1 3 1 8 1 0 0 226 1545 1221 208 -1 4 1 8 1 1 0 231 1545 1216 34 -1 5 1 8 1 1 1 231 1545 61 25 96.059639 such 5 1 8 1 1 2 300 1545 72 26 61.737404 forms 5 1 8 1 1 3 381 1553 25 18 96.597496 as 5 1 8 1 1 4 415 1553 57 24 96.597496 may 5 1 8 1 1 5 479 1546 30 25 97.007248 be 5 1 8 1 1 6 517 1546 116 32 96.114105 required, 5 1 8 1 1 7 643 1555 14 16 96.114105 a 5 1 8 1 1 8 665 1554 78 18 94.227211 sworn 5 1 8 1 1 9 751 1550 125 22 96.662277 statement 5 1 8 1 1 10 884 1547 111 32 96.935173 showing 5 1 8 1 1 11 1002 1547 40 26 96.953110 the 5 1 8 1 1 12 1050 1547 57 26 96.819778 total 5 1 8 1 1 13 1115 1547 108 26 96.819778 business 5 1 8 1 1 14 1232 1547 67 31 96.927231 done, 5 1 8 1 1 15 1310 1551 98 22 96.846992 amount 5 1 8 1 1 16 1416 1548 31 25 97.014076 of 4 1 8 1 2 0 229 1597 1158 40 -1 5 1 8 1 2 1 229 1603 71 29 96.986122 sales, 5 1 8 1 2 2 311 1611 63 23 96.819374 gross 5 1 8 1 2 3 382 1603 100 32 94.121468 receipts 5 1 8 1 2 4 493 1597 45 31 96.957695 and 5 1 8 1 2 5 547 1612 68 23 89.919540 gross 5 1 8 1 2 6 625 1604 67 30 96.993294 sales, 5 1 8 1 2 7 703 1604 74 30 96.371658 stock, 5 1 8 1 2 8 785 1605 72 24 95.507957 value 5 1 8 1 2 9 865 1605 31 24 95.507957 of 5 1 8 1 2 10 899 1605 116 25 96.906509 furniture 5 1 8 1 2 11 1024 1605 47 24 96.634499 and 5 1 8 1 2 12 1078 1605 65 26 96.938042 other 5 1 8 1 2 13 1152 1605 140 32 96.711189 equipment, 5 1 8 1 2 14 1302 1605 85 32 96.630432 capital 4 1 8 1 3 0 227 1653 1093 42 -1 5 1 8 1 3 1 227 1660 113 31 96.852669 invested, 5 1 8 1 3 2 350 1660 100 26 95.912071 number 5 1 8 1 3 3 457 1661 31 25 97.000122 of 5 1 8 1 3 4 491 1661 93 32 95.211281 helpers 5 1 8 1 3 5 595 1670 27 17 95.907219 or 5 1 8 1 3 6 631 1662 142 32 96.866165 employees, 5 1 8 1 3 7 783 1653 99 34 96.363647 amount 5 1 8 1 3 8 889 1662 32 26 96.363647 of 5 1 8 1 3 9 924 1670 72 25 95.367889 space 5 1 8 1 3 10 1005 1662 123 33 95.247505 occupied, 5 1 8 1 3 11 1138 1671 26 17 96.814651 or 5 1 8 1 3 12 1172 1662 65 26 96.995796 other 5 1 8 1 3 13 1244 1661 76 27 96.486397 factor 4 1 8 1 4 0 226 1717 1212 36 -1 5 1 8 1 4 1 226 1717 122 27 95.864037 described 5 1 8 1 4 2 356 1718 26 26 95.985504 in 5 1 8 1 4 3 389 1718 40 26 96.761070 the 5 1 8 1 4 4 438 1719 119 31 96.014175 schedule, 5 1 8 1 4 5 568 1727 47 18 95.890450 one 5 1 8 1 4 6 624 1727 26 18 95.890450 or 5 1 8 1 4 7 658 1719 96 31 95.956055 several, 5 1 8 1 4 8 764 1728 27 17 96.271683 as 5 1 8 1 4 9 797 1719 43 26 95.777618 the 5 1 8 1 4 10 848 1728 55 17 95.777618 case 5 1 8 1 4 11 911 1728 58 25 96.673897 may 5 1 8 1 4 12 976 1720 100 33 96.839859 require, 5 1 8 1 4 13 1085 1720 37 26 96.444443 for 5 1 8 1 4 14 1129 1720 39 25 96.444443 the 5 1 8 1 4 15 1177 1721 177 25 96.746300 ascertainment 5 1 8 1 4 16 1363 1720 31 26 96.962280 of 5 1 8 1 4 17 1398 1721 40 25 96.456757 the 2 1 9 0 0 0 225 1776 1183 34 -1 3 1 9 1 0 0 225 1776 1183 34 -1 4 1 9 1 1 0 225 1776 1183 34 -1 5 1 9 1 1 1 225 1776 169 26 93.661781 classification 5 1 9 1 1 2 403 1777 30 25 96.851433 of 5 1 9 1 1 3 437 1777 60 25 88.731483 such 5 1 9 1 1 4 503 1785 89 24 96.562073 person 5 1 9 1 1 5 600 1778 38 25 96.930443 for 5 1 9 1 1 6 645 1777 88 26 96.249908 license 5 1 9 1 1 7 741 1778 107 25 96.182983 taxation 5 1 9 1 1 8 854 1786 117 24 96.337555 purposes 5 1 9 1 1 9 980 1778 47 26 96.894531 and 5 1 9 1 1 10 1034 1778 41 25 96.481895 the 5 1 9 1 1 11 1084 1782 88 22 95.531609 correct 5 1 9 1 1 12 1180 1782 95 22 96.624962 amount 5 1 9 1 1 13 1283 1779 30 24 96.794296 of 5 1 9 1 1 14 1317 1779 91 25 96.794296 license 2 1 10 0 0 0 221 1833 334 33 -1 3 1 10 1 0 0 221 1833 334 33 -1 4 1 10 1 1 0 221 1833 334 33 -1 5 1 10 1 1 1 221 1836 41 22 93.252876 tax 5 1 10 1 1 2 271 1836 26 23 96.410690 to 5 1 10 1 1 3 306 1833 76 26 96.410690 which 5 1 10 1 1 4 389 1834 31 25 96.884720 he 5 1 10 1 1 5 428 1834 21 25 96.979095 is 5 1 10 1 1 6 459 1834 96 32 88.474609 subject, 2 1 11 0 0 0 526 1916 6 8 -1 3 1 11 1 0 0 526 1916 6 8 -1 4 1 11 1 1 0 526 1916 6 8 -1 5 1 11 1 1 1 526 1916 6 8 14.956650 ‘ 2 1 12 0 0 0 52 1940 1386 101 -1 3 1 12 1 0 0 52 1940 1386 101 -1 4 1 12 1 1 0 52 1940 1386 49 -1 5 1 12 1 1 1 52 1940 6 27 74.389191 ( 5 1 12 1 1 2 219 1949 36 33 83.205162 (b) 5 1 12 1 1 3 282 1949 66 27 87.727989 Ifthe 5 1 12 1 1 4 358 1950 48 33 96.560020 city 5 1 12 1 1 5 414 1950 141 27 96.258827 determines 5 1 12 1 1 6 563 1951 52 26 96.983292 that 5 1 12 1 1 7 622 1951 38 25 96.992073 the 5 1 12 1 1 8 669 1955 96 34 96.152557 amount 5 1 12 1 1 9 773 1952 32 25 97.002762 of 5 1 12 1 1 10 808 1951 111 27 96.781281 business 5 1 12 1 1 11 927 1952 91 26 96.702255 license 5 1 12 1 1 12 1026 1955 41 23 96.702255 tax 5 1 12 1 1 13 1074 1952 107 33 96.880875 reported 5 1 12 1 1 14 1190 1960 31 18 96.648079 on 5 1 12 1 1 15 1229 1960 26 18 96.648079 or 5 1 12 1 1 16 1261 1952 110 26 88.672501 remitted 5 1 12 1 1 17 1379 1952 59 26 96.915527 with 4 1 12 1 2 0 217 2008 1166 33 -1 5 1 12 1 2 1 217 2016 47 24 96.804153 any 5 1 12 1 2 2 272 2008 108 27 96.804024 business 5 1 12 1 2 3 388 2009 90 26 96.644180 license 5 1 12 1 2 4 486 2010 139 25 96.634377 remittance 5 1 12 1 2 5 633 2010 62 25 96.687653 form 5 1 12 1 2 6 702 2010 20 26 96.862892 is 5 1 12 1 2 7 731 2010 124 31 93.223930 incorrect, 5 1 12 1 2 8 863 2011 61 25 92.460175 ifno 5 1 12 1 2 9 933 2011 110 25 97.001343 business 5 1 12 1 2 10 1054 2011 87 25 95.524063 license 5 1 12 1 2 11 1149 2011 134 26 96.757782 remittance 5 1 12 1 2 12 1291 2012 64 25 96.795723 form 5 1 12 1 2 13 1362 2012 21 25 96.800301 is 2 1 13 0 0 0 215 2067 1186 35 -1 3 1 13 1 0 0 215 2067 1186 35 -1 4 1 13 1 1 0 215 2067 1186 35 -1 5 1 13 1 1 1 215 2067 61 26 95.807266 filed 5 1 13 1 1 2 284 2067 81 25 96.774696 within 5 1 13 1 1 3 372 2067 40 26 96.844162 the 5 1 13 1 1 4 420 2067 58 26 96.905640 time 5 1 13 1 1 5 485 2068 144 32 71.039566 prescribed, 5 1 13 1 1 6 639 2076 26 18 95.384331 or 5 1 13 1 1 7 672 2068 24 26 95.384331 if 5 1 13 1 1 8 699 2069 39 25 96.525276 the 5 1 13 1 1 9 746 2069 157 26 96.408188 information 5 1 13 1 1 10 908 2068 118 34 96.505951 provided 5 1 13 1 1 11 1035 2077 33 18 96.864006 on 5 1 13 1 1 12 1075 2069 39 26 96.864006 the 5 1 13 1 1 13 1122 2069 63 26 97.003662 form 5 1 13 1 1 14 1193 2069 19 26 96.963493 is 5 1 13 1 1 15 1221 2069 148 26 94.652451 insufficient 5 1 13 1 1 16 1376 2073 25 22 96.996353 to 2 1 14 0 0 0 1198 2147 378 18 -1 3 1 14 1 0 0 1198 2147 378 18 -1 4 1 14 1 1 0 1198 2147 378 18 -1 5 1 14 1 1 1 1198 2147 378 18 95.000000 2 1 15 0 0 0 635 2144 889 42 -1 3 1 15 1 0 0 635 2144 889 42 -1 4 1 15 1 1 0 635 2144 889 42 -1 5 1 15 1 1 1 635 2144 889 42 95.000000 2 1 16 0 0 0 154 2134 1370 60 -1 3 1 16 1 0 0 154 2134 1370 60 -1 4 1 16 1 1 0 154 2134 1370 60 -1 5 1 16 1 1 1 154 2134 1370 60 95.000000 2 1 17 0 0 0 21 2121 1457 50 -1 3 1 17 1 0 0 21 2121 1457 50 -1 4 1 17 1 1 0 21 2121 1457 50 -1 5 1 17 1 1 1 21 2121 1457 50 95.000000 Page 14 13 city shall calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable and enter a preliminary assessment for the correct amount of business license-tax; including any applicable penalty and-interest. (c) The city shall promptly mail a copy of any preliminary assessment to the taxpayer's last known address by either first class U.S. mail or certified U.S. mail with retum teceipt requested, or, in the sole discretion of the city, deliver the preliminary assessment to the taxpayer by personal delivery. (d) Lfthe amount of business license tax remitted by the taxpayer is undisputed by the city, or if the taxpayer consents to the amount of any deficiency or preliminary assessment in writing, the city shall enter a final assessment for the amount of the tax due, plus any applicable penalty and interest. —, (1) Should a taxpayer disagrees with a preliminary assessment as entered by the taxing jurisdiction, the taxpayer shall file a petition for review with the revenue director within by January 31, setting out the specific objections to the preliminary assessment. If'a petition for review is timely filed, the revenue director shall schedule a conference with the taxpayer for the purpose of allowing the taxpayer or its representatives and the representatives of the city to present their respective positions, discuss any omission or errors, and to attempt to agree upon any changes or modifications to their respective positions. (2) Ifa petition for review is not timely filed, or is timely filed, and upon further review the revenue director determines that the preliminary assessment is due to be upheld in whole or in part, the city may make the assessment final in the amount of business license tax due as computed by the revenue director, with applicable interest and penalty computed to the date of entry of the final assessment, The revenue director shall, whenever practicable, complete his or her review of the taxpayer's petition for review and applicable law within ninety (90) days following the date of filing of the petition or the conference, if ary. Page 15 14 (3) A copy of the final assessment shall promptly be mailed to the taxpayer's last known address (1) by either first class U. S. mail or certified U. S. mail with return receipt 5 1 2 2 1 2 298 398 158 32 90.990982 requested-in 5 1 2 2 1 3 462 399 38 25 97.012726 the 5 1 2 2 1 4 508 406 55 18 96.987144 case 5 1 2 2 1 5 572 399 30 25 96.896698 of 5 1 2 2 1 6 607 402 156 22 96.303009 assessments 5 1 2 2 1 7 773 399 31 26 96.932304 of 5 1 2 2 1 8 809 394 105 42 59.422153 business 5 1 2 2 1 9 921 394 88 42 64.065033 license 5 1 2 2 1 10 1020 403 39 22 44.545113 tax 5 1 2 2 1 11 1069 401 30 24 44.545113 of 5 1 2 2 1 12 1104 401 50 25 96.034286 five 5 1 2 2 1 13 1162 400 105 26 96.843658 hundred 5 1 2 2 1 14 1275 400 84 26 96.538559 dollars 4 1 2 2 2 0 299 442 1156 48 -1 5 1 2 2 2 1 299 454 42 33 83.093864 ($5 5 1 2 2 2 2 344 444 80 43 92.365646 00.00) 5 1 2 2 2 3 433 463 25 18 83.477104 or 5 1 2 2 2 4 465 456 53 30 60.225075 less, 5 1 2 2 2 5 528 464 26 17 94.647942 or 5 1 2 2 2 6 565 455 35 33 94.647942 (2) 5 1 2 2 2 7 609 456 33 32 96.951172 by 5 1 2 2 2 8 647 442 111 40 93.260033 certified 5 1 2 2 2 9 766 457 31 25 80.272713 U. 5 1 2 2 2 10 807 457 24 25 81.330467 S. 5 1 2 2 2 11 839 456 57 26 91.852173 mail 5 1 2 2 2 12 903 456 59 26 96.952202 with 5 1 2 2 2 13 969 460 78 22 42.503372 return 5 1 2 2 2 14 1053 457 91 33 96.790627 receipt 5 1 2 2 2 15 1152 458 122 32 96.072884 requested 5 1 2 2 2 16 1282 458 25 25 96.072884 in 5 1 2 2 2 17 1314 458 38 25 96.843971 the 5 1 2 2 2 18 1361 465 56 18 96.907806 case 5 1 2 2 2 19 1424 458 31 25 96.849236 of 4 1 2 2 3 0 297 512 1148 35 -1 5 1 2 2 3 1 297 516 154 22 96.096527 assessments 5 1 2 2 3 2 460 513 29 25 97.015610 of 5 1 2 2 3 3 493 512 107 27 90.872887 business 5 1 2 2 3 4 610 513 88 26 96.915588 license 5 1 2 2 3 5 707 517 40 22 96.581429 tax 5 1 2 2 3 6 757 514 32 25 96.915146 of 5 1 2 2 3 7 791 521 66 19 96.154541 more 5 1 2 2 3 8 864 514 57 26 96.968124 than 5 1 2 2 3 9 926 514 52 26 96.969200 five 5 1 2 2 3 10 985 514 107 26 96.959831 hundred 5 1 2 2 3 11 1101 515 88 25 95.650360 dollars 5 1 2 2 3 12 1199 513 128 34 96.783272 ($500.00). 5 1 2 2 3 13 1336 516 27 25 96.452652 In 5 1 2 2 3 14 1370 515 75 26 96.430672 either 4 1 2 2 4 0 295 570 1050 40 -1 5 1 2 2 4 1 295 578 63 22 89.654022 case, 5 1 2 2 4 2 368 573 23 22 96.930420 at 5 1 2 2 4 3 397 570 40 26 96.858337 the 5 1 2 2 4 4 446 571 79 31 96.934685 option 5 1 2 2 4 5 533 570 31 26 96.925110 of 5 1 2 2 4 6 567 571 40 39 96.919800 the 5 1 2 2 4 7 615 570 81 32 96.851471 taxing 5 1 2 2 4 8 701 571 153 31 96.843575 jurisdiction 5 1 2 2 4 9 861 579 15 17 96.769470 a 5 1 2 2 4 10 883 579 62 25 96.390236 copy 5 1 2 2 4 11 954 572 30 25 96.975990 of 5 1 2 2 4 12 987 572 39 25 96.975990 the 5 1 2 2 4 13 1034 572 60 25 96.939117 final 5 1 2 2 4 14 1104 575 143 23 92.805672 assessment 5 1 2 2 4 15 1254 580 55 24 95.509315 may 5 1 2 2 4 16 1316 573 29 25 97.001770 be 4 1 2 2 5 0 294 626 1066 35 -1 5 1 2 2 5 1 294 626 120 27 96.825722 delivered 5 1 2 2 5 2 422 631 24 23 96.264351 to 5 1 2 2 5 3 454 628 38 25 95.988998 the 5 1 2 2 5 4 499 631 112 30 95.988998 taxpayer 5 1 2 2 5 5 619 628 33 33 96.369247 by 5 1 2 2 5 6 658 628 112 33 96.369247 personal 5 1 2 2 5 7 779 628 110 33 96.306831 delivery. 5 1 2 2 5 8 899 629 49 26 96.247299 The 5 1 2 2 5 9 957 629 59 26 96.247299 final 5 1 2 2 5 10 1024 633 146 23 96.497932 assessment 5 1 2 2 5 11 1178 630 60 26 96.348465 shall 5 1 2 2 5 12 1245 630 93 26 95.351021 include 5 1 2 2 5 13 1346 638 14 18 96.418701 a 4 1 2 2 6 0 293 686 1174 36 -1 5 1 2 2 6 1 293 688 125 23 96.630379 statement 5 1 2 2 6 2 425 686 125 32 96.353745 informing 5 1 2 2 6 3 557 686 41 25 97.010002 the 5 1 2 2 6 4 605 689 112 30 96.220581 taxpayer 5 1 2 2 6 5 725 687 33 25 96.220581 of 5 1 2 2 6 6 761 686 40 26 95.919350 his 5 1 2 2 6 7 809 694 27 18 95.894646 or 5 1 2 2 6 8 842 687 42 26 96.644615 her 5 1 2 2 6 9 890 687 62 32 95.533134 right 5 1 2 2 6 10 959 690 30 32 95.533134 to 5 1 2 2 6 11 994 688 83 32 96.788017 appeal 5 1 2 2 6 12 1086 687 39 26 96.898155 the 5 1 2 2 6 13 1134 688 59 25 96.548141 final 5 1 2 2 6 14 1202 691 140 23 95.356552 assessment 5 1 2 2 6 15 1349 691 23 22 96.896866 to 5 1 2 2 6 16 1384 688 83 26 94.177780 circuit 4 1 2 2 7 0 291 743 1145 36 -1 5 1 2 2 7 1 291 746 69 23 95.449295 court 5 1 2 2 7 2 367 743 82 26 96.491882 within 5 1 2 2 7 3 455 744 69 32 96.955429 thirty 5 1 2 2 7 4 532 744 52 32 96.644966 (30) 5 1 2 2 7 5 594 744 58 32 96.768814 days 5 1 2 2 7 6 661 744 63 26 95.255287 from 5 1 2 2 7 7 730 745 42 25 95.255287 the 5 1 2 2 7 8 782 745 53 26 96.917732 date 5 1 2 2 7 9 843 745 30 26 96.903755 of 5 1 2 2 7 10 875 745 40 26 96.803375 the 5 1 2 2 7 11 923 748 67 29 96.149529 entry 5 1 2 2 7 12 998 746 30 25 96.937408 of 5 1 2 2 7 13 1031 745 41 26 96.937408 the 5 1 2 2 7 14 1081 746 60 25 96.532028 final 5 1 2 2 7 15 1150 749 146 23 95.145042 assessment. 5 1 2 2 7 16 1307 747 38 24 96.946739 On 5 1 2 2 7 17 1353 746 83 33 96.751556 appeal 4 1 2 2 8 0 287 785 1116 54 -1 5 1 2 2 8 1 287 797 28 29 66.902008 to 5 1 2 2 8 2 323 801 41 25 96.418640 the 5 1 2 2 8 3 373 801 81 26 88.248962 circuit 5 1 2 2 8 4 461 805 70 27 96.106712 court, 5 1 2 2 8 5 540 802 40 25 96.912140 the 5 1 2 2 8 6 588 802 60 25 96.985153 final 5 1 2 2 8 7 657 790 146 38 95.402542 assessment 5 1 2 2 8 8 811 803 59 25 95.719803 shall 5 1 2 2 8 9 877 789 28 39 96.869362 be 5 1 2 2 8 10 918 785 73 54 96.032654 prima 5 1 2 2 8 11 999 803 62 25 96.953941 facie 5 1 2 2 8 12 1071 807 96 27 96.512199 correct, 5 1 2 2 8 13 1178 804 46 25 96.631691 and 5 1 2 2 8 14 1230 804 39 25 96.971825 the 5 1 2 2 8 15 1276 804 89 25 95.810898 burden 5 1 2 2 8 16 1372 804 31 25 95.810898 of 4 1 2 2 9 0 287 858 858 34 -1 5 1 2 2 9 1 287 859 77 32 96.572258 proof 5 1 2 2 9 2 369 858 59 27 94.605072 shall 5 1 2 2 9 3 436 858 29 27 95.947243 be 5 1 2 2 9 4 474 867 30 17 96.993073 on 5 1 2 2 9 5 511 859 40 25 96.693169 the 5 1 2 2 9 6 559 862 111 30 96.490486 taxpayer 5 1 2 2 9 7 677 863 25 22 96.808968 to 5 1 2 2 9 8 711 868 78 24 96.808968 prove 5 1 2 2 9 9 795 860 41 25 96.981003 the 5 1 2 2 9 10 843 864 143 22 96.578796 assessment 5 1 2 2 9 11 994 860 20 26 96.987816 is 5 1 2 2 9 12 1023 861 122 25 92.976646 incorrect. 2 1 3 0 0 0 199 962 1242 280 -1 3 1 3 1 0 0 206 962 1105 40 -1 4 1 3 1 1 0 206 962 1105 40 -1 5 1 3 1 1 1 206 974 150 25 96.804749 SECTION 5 1 3 1 1 2 364 975 38 24 96.529785 13. 5 1 3 1 1 3 411 975 89 25 96.168877 DUTY 5 1 3 1 1 4 508 962 45 38 96.168877 TO 5 1 3 1 1 5 563 975 127 25 96.847588 PERMIT 5 1 3 1 1 6 699 975 203 26 96.493713 INSPECTION 5 1 3 1 1 7 908 976 70 25 96.684349 AND 5 1 3 1 1 8 987 976 161 26 96.069756 PRODUCE 5 1 3 1 1 9 1156 977 155 25 96.082085 RECORDS 3 1 3 2 0 0 203 1030 1044 34 -1 4 1 3 2 1 0 203 1030 1044 34 -1 5 1 3 2 1 1 203 1030 75 32 96.585289 Upon 5 1 3 2 1 2 287 1030 103 26 96.062210 demand 5 1 3 2 1 3 397 1030 34 33 96.890648 by 5 1 3 2 1 4 437 1030 39 26 96.979958 the 5 1 3 2 1 5 484 1030 47 33 96.975334 city 5 1 3 2 1 6 539 1039 102 17 96.975334 revenue 5 1 3 2 1 7 650 1031 108 31 96.769585 director, 5 1 3 2 1 8 769 1031 19 26 95.427864 it 5 1 3 2 1 9 796 1032 59 25 95.283142 shall 5 1 3 2 1 10 863 1032 30 25 96.521408 be 5 1 3 2 1 11 899 1032 40 25 96.521408 the 5 1 3 2 1 12 949 1032 57 32 95.910294 duty 5 1 3 2 1 13 1014 1032 30 26 95.910294 of 5 1 3 2 1 14 1049 1032 32 26 96.684921 all 5 1 3 2 1 15 1089 1032 117 26 96.682396 licensees 5 1 3 2 1 16 1215 1036 32 22 96.615288 to: 3 1 3 3 0 0 199 1088 1242 150 -1 4 1 3 3 1 0 203 1088 1216 35 -1 5 1 3 3 1 1 203 1088 35 32 90.355461 (a) 5 1 3 3 1 2 264 1088 90 26 95.359093 Permit 5 1 3 3 1 3 361 1088 39 26 96.820839 the 5 1 3 3 1 4 407 1096 100 18 96.786575 revenue 5 1 3 3 1 5 516 1089 101 26 94.841606 director 5 1 3 3 1 6 623 1092 25 23 96.991028 to 5 1 3 3 1 7 658 1092 64 23 96.935913 enter 5 1 3 3 1 8 729 1090 43 25 96.997849 the 5 1 3 3 1 9 779 1089 109 27 96.563087 business 5 1 3 3 1 10 897 1090 46 25 96.837830 and 5 1 3 3 1 11 950 1093 25 22 96.916931 to 5 1 3 3 1 12 984 1090 93 32 95.552887 inspect 5 1 3 3 1 13 1085 1091 32 25 87.255875 all 5 1 3 3 1 14 1124 1091 107 32 96.310890 portions 5 1 3 3 1 15 1240 1091 29 25 96.983879 of 5 1 3 3 1 16 1272 1091 37 27 95.854012 his 5 1 3 3 1 17 1316 1091 68 32 95.854012 place 5 1 3 3 1 18 1392 1099 27 17 96.954399 or 4 1 3 3 2 0 199 1145 1107 35 -1 5 1 3 3 2 1 199 1145 84 32 96.460960 places 5 1 3 3 2 2 294 1145 32 26 96.876579 of 5 1 3 3 2 3 329 1146 108 26 95.025215 business 5 1 3 3 2 4 445 1146 38 26 95.025215 for 5 1 3 3 2 5 489 1146 39 26 96.889893 the 5 1 3 3 2 6 535 1154 116 25 96.874268 purposes 5 1 3 3 2 7 661 1147 29 25 96.958557 of 5 1 3 3 2 8 695 1147 115 32 96.953758 enabling 5 1 3 3 2 9 817 1147 51 26 96.832458 said 5 1 3 3 2 10 877 1147 47 33 96.970978 city 5 1 3 3 2 11 931 1155 102 18 94.545364 revenue 5 1 3 3 2 12 1042 1148 102 25 96.733421 director 5 1 3 3 2 13 1152 1151 25 22 95.951439 to 5 1 3 3 2 14 1186 1148 55 32 96.985710 gain 5 1 3 3 2 15 1248 1148 58 26 96.938797 such 4 1 3 3 3 0 199 1183 1242 59 -1 5 1 3 3 3 1 199 1203 159 26 96.567291 information 5 1 3 3 3 2 365 1211 25 18 96.784393 as 5 1 3 3 3 3 398 1211 56 25 96.688835 may 5 1 3 3 3 4 461 1204 30 25 96.688835 be 5 1 3 3 3 5 498 1212 127 24 96.788361 necessary 5 1 3 3 3 6 633 1212 27 17 96.566116 or 5 1 3 3 3 7 668 1205 146 25 95.796440 convenient 5 1 3 3 3 8 819 1205 39 25 96.969917 for 5 1 3 3 3 9 865 1205 155 32 96.851944 determining 5 1 3 3 3 10 1027 1205 40 26 96.995270 the 5 1 3 3 3 11 1075 1214 87 24 96.749481 proper 5 1 3 3 3 12 1166 1183 91 59 68.802704 license 5 1 3 3 3 13 1266 1206 175 30 96.513954 classification, 2 1 4 0 0 0 198 1260 653 33 -1 3 1 4 1 0 0 198 1260 653 33 -1 4 1 4 1 1 0 198 1260 653 33 -1 5 1 4 1 1 1 198 1260 48 25 96.754341 and 5 1 4 1 1 2 255 1260 159 33 96.863441 determining 5 1 4 1 1 3 421 1261 38 25 96.993011 the 5 1 4 1 1 4 468 1265 89 22 96.774719 correct 5 1 4 1 1 5 564 1265 97 22 96.987846 amount 5 1 4 1 1 6 669 1262 31 25 97.001907 of 5 1 4 1 1 7 703 1262 94 26 96.949257 license 5 1 4 1 1 8 803 1266 48 27 96.956482 tax; 2 1 5 0 0 0 187 1375 1256 322 -1 3 1 5 1 0 0 187 1375 1256 322 -1 4 1 5 1 1 0 195 1375 1248 36 -1 5 1 5 1 1 1 195 1375 37 32 91.914719 (b) 5 1 5 1 1 2 259 1376 36 25 96.832329 To 5 1 5 1 1 3 305 1376 92 26 61.905437 furnish 5 1 5 1 1 4 405 1376 151 26 96.853325 information 5 1 5 1 1 5 564 1376 83 33 96.658829 during 5 1 5 1 1 6 654 1377 143 26 96.578789 reasonable 5 1 5 1 1 7 804 1378 107 25 96.194405 business 5 1 5 1 1 8 919 1378 80 30 96.485077 hours, 5 1 5 1 1 9 1009 1381 23 22 96.853615 at 5 1 5 1 1 10 1038 1378 41 26 96.990929 the 5 1 5 1 1 11 1088 1378 122 26 94.472397 licensee's 5 1 5 1 1 12 1218 1379 66 32 96.855141 place 5 1 5 1 1 13 1294 1379 29 25 96.986458 of 5 1 5 1 1 14 1327 1379 116 30 96.111519 business, 4 1 5 1 2 0 193 1432 1119 36 -1 5 1 5 1 2 1 193 1433 27 25 96.521217 in 5 1 5 1 2 2 227 1432 41 26 96.521217 the 5 1 5 1 2 3 277 1432 52 33 96.730003 city 5 1 5 1 2 4 336 1441 27 17 95.524750 or 5 1 5 1 2 5 369 1433 40 25 95.524750 the 5 1 5 1 2 6 416 1433 78 33 94.596939 police 5 1 5 1 2 7 499 1433 157 32 94.596939 jurisdiction, 5 1 5 1 2 8 666 1434 32 26 94.986160 all 5 1 5 1 2 9 706 1434 81 26 96.775330 books 5 1 5 1 2 10 795 1435 31 25 96.887360 of 5 1 5 1 2 11 830 1438 104 27 95.302635 account, 5 1 5 1 2 12 944 1435 114 31 96.530273 invoices, 5 1 5 1 2 13 1067 1443 94 25 96.544495 papers, 5 1 5 1 2 14 1170 1439 87 29 96.544495 reports 5 1 5 1 2 15 1267 1436 45 25 96.041206 and 4 1 5 1 3 0 191 1491 1244 35 -1 5 1 5 1 3 1 191 1491 159 24 95.662315 memoranda 5 1 5 1 3 2 358 1491 134 32 96.180641 containing 5 1 5 1 3 3 499 1491 86 25 96.180641 entries 5 1 5 1 3 4 594 1492 109 32 96.570549 showing 5 1 5 1 3 5 712 1495 101 23 96.776123 amount 5 1 5 1 3 6 819 1492 31 26 96.716843 of 5 1 5 1 3 7 852 1492 134 33 96.716843 purchases, 5 1 5 1 3 8 996 1493 61 25 96.780678 sales 5 1 5 1 3 9 1066 1493 111 33 95.223251 receipts, 5 1 5 1 3 10 1186 1493 121 32 96.602318 inventory 5 1 5 1 3 11 1314 1493 46 25 96.971664 and 5 1 5 1 3 12 1368 1493 67 26 96.846573 other 4 1 5 1 4 0 189 1545 1235 38 -1 5 1 5 1 4 1 189 1547 159 27 96.638168 information 5 1 5 1 4 2 356 1545 62 29 96.663406 from 5 1 5 1 4 3 426 1548 77 27 95.468323 which 5 1 5 1 4 4 510 1548 40 26 93.761101 the 5 1 5 1 4 5 559 1552 90 23 95.081345 correct 5 1 5 1 4 6 656 1549 91 26 96.933495 license 5 1 5 1 4 7 755 1553 43 22 96.465462 tax 5 1 5 1 4 8 807 1550 167 26 94.684128 classification 5 1 5 1 4 9 982 1551 31 25 96.965736 of 5 1 5 1 4 10 1018 1550 59 26 96.744476 such 5 1 5 1 4 11 1084 1559 89 24 96.822777 person 5 1 5 1 4 12 1180 1559 55 23 96.916718 may 5 1 5 1 4 13 1242 1551 30 25 96.998146 be 5 1 5 1 4 14 1280 1551 144 26 96.927902 ascertained 4 1 5 1 5 0 189 1606 1161 34 -1 5 1 5 1 5 1 189 1606 47 24 96.913773 and 5 1 5 1 5 2 244 1606 41 24 96.993050 the 5 1 5 1 5 3 295 1609 90 22 94.683075 correct 5 1 5 1 5 4 393 1610 96 21 96.023308 amount 5 1 5 1 5 5 497 1607 29 25 96.429634 of 5 1 5 1 5 6 530 1607 90 25 92.603363 license 5 1 5 1 5 7 628 1610 40 22 96.597595 tax 5 1 5 1 5 8 675 1610 25 22 96.597595 to 5 1 5 1 5 9 709 1607 84 26 96.989212 which 5 1 5 1 5 10 799 1608 32 25 96.791397 he 5 1 5 1 5 11 838 1607 21 25 96.901169 is 5 1 5 1 5 12 868 1608 90 31 96.530441 subject 5 1 5 1 5 13 966 1616 56 23 96.958580 may 5 1 5 1 5 14 1029 1608 31 25 96.730095 be 5 1 5 1 5 15 1070 1608 152 30 96.925110 determined, 5 1 5 1 5 16 1231 1608 119 32 96.723557 including 4 1 5 1 6 0 187 1663 1208 34 -1 5 1 5 1 6 1 187 1663 138 26 96.840271 exhibition 5 1 5 1 6 2 332 1664 30 25 96.885483 of 5 1 5 1 6 3 367 1663 63 26 96.885483 bank 5 1 5 1 6 4 438 1664 90 32 96.528137 deposit 5 1 5 1 6 5 535 1664 85 30 96.773247 books, 5 1 5 1 6 6 630 1665 46 25 96.710640 and 5 1 5 1 6 7 683 1664 66 26 96.981712 bank 5 1 5 1 6 8 758 1668 142 28 95.698921 statements, 5 1 5 1 6 9 909 1665 82 32 95.698921 copies 5 1 5 1 6 10 1000 1666 30 25 96.749329 of 5 1 5 1 6 11 1035 1666 62 25 97.009193 sales 5 1 5 1 6 12 1106 1669 41 22 95.460526 tax 5 1 5 1 6 13 1154 1669 89 23 95.460526 returns 5 1 5 1 6 14 1251 1669 24 22 96.456451 to 5 1 5 1 6 15 1283 1666 40 25 96.957466 the 5 1 5 1 6 16 1331 1669 64 27 96.903992 state, 2 1 6 0 0 0 185 1721 844 32 -1 3 1 6 1 0 0 185 1721 844 32 -1 4 1 6 1 1 0 185 1721 844 32 -1 5 1 6 1 1 1 185 1721 84 32 96.987106 copies 5 1 6 1 1 2 279 1722 32 25 96.940826 of 5 1 6 1 1 3 317 1725 57 22 96.893425 state 5 1 6 1 1 4 383 1722 93 25 96.774017 income 5 1 6 1 1 5 483 1726 41 21 96.845757 tax 5 1 6 1 1 6 531 1725 90 23 96.926414 returns 5 1 6 1 1 7 631 1722 45 26 96.911003 and 5 1 6 1 1 8 684 1722 93 26 96.320992 federal 5 1 6 1 1 9 785 1723 95 26 96.449165 income 5 1 6 1 1 10 887 1727 40 21 96.969536 tax 5 1 6 1 1 11 934 1727 95 22 91.780312 returns, 2 1 7 0 0 0 176 1836 1242 211 -1 3 1 7 1 0 0 182 1836 638 28 -1 4 1 7 1 1 0 182 1836 638 28 -1 5 1 7 1 1 1 182 1836 151 26 95.616203 SECTION 5 1 7 1 1 2 341 1837 38 25 95.616203 14. 5 1 7 1 1 3 389 1837 186 26 95.372925 UNLAWFUL 5 1 7 1 1 4 583 1838 46 24 95.676613 TO 5 1 7 1 1 5 639 1838 181 26 96.326157 OBSTRUCT 3 1 7 2 0 0 176 1889 1242 158 -1 4 1 7 2 1 0 179 1889 1239 41 -1 5 1 7 2 1 1 179 1895 20 24 94.475525 It 5 1 7 2 1 2 207 1894 63 26 86.371048 shall 5 1 7 2 1 3 279 1894 33 26 96.952423 be 5 1 7 2 1 4 321 1895 114 26 93.820938 unlawful 5 1 7 2 1 5 443 1895 37 26 96.981247 for 5 1 7 2 1 6 488 1904 46 23 96.963722 any 5 1 7 2 1 7 540 1903 95 25 96.912659 person, 5 1 7 2 1 8 645 1904 26 17 96.439178 or 5 1 7 2 1 9 678 1896 40 25 96.699097 for 5 1 7 2 1 10 727 1904 50 25 96.407455 any 5 1 7 2 1 11 784 1899 76 30 96.407455 agent, 5 1 7 2 1 12 869 1900 92 22 96.929291 servant 5 1 7 2 1 13 970 1905 27 17 96.765648 or 5 1 7 2 1 14 1005 1897 126 33 96.352188 employee 5 1 7 2 1 15 1140 1898 32 25 96.723610 of 5 1 7 2 1 16 1176 1898 58 25 96.952087 such 5 1 7 2 1 17 1240 1889 92 41 96.898773 person, 5 1 7 2 1 18 1341 1901 24 22 94.988991 to 5 1 7 2 1 19 1374 1898 44 25 87.743141 fail 4 1 7 2 2 0 178 1953 1194 38 -1 5 1 7 2 2 1 178 1960 26 18 94.690018 or 5 1 7 2 2 2 211 1953 85 25 94.690018 refuse 5 1 7 2 2 3 304 1956 25 23 96.877762 to 5 1 7 2 2 4 336 1953 106 33 96.798973 perform 5 1 7 2 2 5 450 1961 45 25 96.984642 any 5 1 7 2 2 6 504 1954 58 37 96.954124 duty 5 1 7 2 2 7 569 1953 109 34 96.625015 imposed 5 1 7 2 2 8 686 1954 34 33 95.108246 by 5 1 7 2 2 9 727 1955 50 26 96.880478 this 5 1 7 2 2 10 786 1954 87 32 96.814957 article; 5 1 7 2 2 11 881 1963 44 18 96.469757 nor 5 1 7 2 2 12 933 1955 60 26 96.380798 shall 5 1 7 2 2 13 1002 1964 47 24 96.813721 any 5 1 7 2 2 14 1055 1964 96 24 96.983559 person, 5 1 7 2 2 15 1162 1959 75 29 96.781784 agent, 5 1 7 2 2 16 1247 1959 91 23 96.965370 servant 5 1 7 2 2 17 1346 1964 26 18 96.965370 or 4 1 7 2 3 0 176 2012 1177 35 -1 5 1 7 2 3 1 176 2012 130 32 96.633156 employee 5 1 7 2 3 2 316 2012 29 25 97.004494 of 5 1 7 2 3 3 350 2013 59 25 96.572418 such 5 1 7 2 3 4 415 2020 87 24 93.512650 person 5 1 7 2 3 5 510 2012 104 26 93.512650 obstruct 5 1 7 2 3 6 623 2021 26 18 96.905029 or 5 1 7 2 3 7 656 2013 112 26 96.827461 interfere 5 1 7 2 3 8 777 2014 59 25 96.082054 with 5 1 7 2 3 9 843 2014 39 25 96.082054 the 5 1 7 2 3 10 887 2022 104 18 96.284386 revenue 5 1 7 2 3 11 1000 2014 108 31 96.899147 director, 5 1 7 2 3 12 1118 2014 27 26 88.812965 in. 5 1 7 2 3 13 1153 2015 106 32 79.312103 carrying 5 1 7 2 3 14 1266 2018 41 22 96.268166 out 5 1 7 2 3 15 1314 2015 39 25 97.010582 the 2 1 8 0 0 0 172 2070 293 32 -1 3 1 8 1 0 0 172 2070 293 32 -1 4 1 8 1 1 0 172 2070 293 32 -1 5 1 8 1 1 1 172 2077 107 25 96.833344 purpose 5 1 8 1 1 2 288 2070 34 26 96.771912 of 5 1 8 1 1 3 325 2070 46 26 96.771912 this 5 1 8 1 1 4 379 2070 86 26 96.557678 article. 2 1 9 0 0 0 25 2095 1612 74 -1 3 1 9 1 0 0 25 2095 1612 74 -1 4 1 9 1 1 0 25 2095 1612 74 -1 5 1 9 1 1 1 25 2095 1612 74 95.000000 2 1 10 0 0 0 56 2108 1579 74 -1 3 1 10 1 0 0 56 2108 1579 74 -1 4 1 10 1 1 0 56 2108 1579 74 -1 5 1 10 1 1 1 56 2108 1579 74 95.000000 2 1 11 0 0 0 52 2126 1239 57 -1 3 1 11 1 0 0 52 2126 1239 57 -1 4 1 11 1 1 0 52 2126 1239 57 -1 5 1 11 1 1 1 52 2126 1239 57 95.000000 Page 16 15 SECTION 15. PRIVACY. (a)-. It shall be unlawful for any person connected with the administration of this article to divulge any information obtained by him/her in the course of inspection and examination of the books, papers, reports and memoranda of the taxpayer made pursuant to the provisions of this atticle, except to the mayor, the municipal attorney, other authorities with whom the city exchanges information under section 16 or similar exchanges, or others authorized by law to receive such information described herein, (b) It shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information secured in arriving at the amount of tax or value reported, for - any purpose other than the proper administration of any matter administered by the taxing Jurisdiction, or upon order of any court, or as otherwise allowed in this article. (c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a business license. Statistical information pertaining to taxes may be disclosed to the city council upon their written request through the mayor's office, It shall be unlawful for any person to violate the provisions of this section. SECTION 16. FAILURE TO FILE ASSESSMENT. (a) In any case where a person subject to paying a license tax as provided herein fails to do so, the revenwe director shall be authorized to assess and determine the amount of taxes due using the best information available either by return filed or by other means and enter a preliminary assessment, which will be mailed to the taxpayer and subject to review and appeal as set forth in section 12 above. (b) The revenue director shall reserve the right to audit all persons subject to paying a license tax for failure to purchase a license or report accurate gross receipts when purchasing a license. ( The revenue director’s right to audit shall be limited to five (5) years ptior to the current business license year. Penalties for failure to purchase are in Section 20, (a), (b), (c), and (). . Page 17 16 On all property, both real and personal, used in the business, the city shall have a lien for such license, which lien shall attach as of the date when the license is due, as allowed by Code of Ala. § 11-51-44 (1975)... SECTION 18. CRIMINAL PENALTIES, Any person found guilty of violating any of the provisions of this Code shall be fined in an amount of one hundred fifty dollars ($150.00) for the first violation within a license year, three hundred dollars ($300.00) for the second violation within a license year, and not more than five hundred dollars ($500.00) for the third and any subsequent violations in the same license year. In addition, any person found guilty of three (3) or more violations may be sentenced to imprisonment for a period of not exceeding six (6) months, in the discretion of the court trying the case, and violations on separate days shall each constitute a separate offense, SECTION 19. CIVIL REMEDIES. In addition to the remedies provided by Code of Ala. § 11-51-150 et seq., the continued or recurrent performance of any act or acts within the corporate limits or within its police Jurisdiction for which a license may be revoked or suspended under section 24 of this Code is hereby declared to be detrimental to the health, safety, comfort and convenience of the public and is a nuisance. The city, as an additional or alternative remedy, may institute injunctive proceedings in a court of competent jurisdiction to abate the same. SECTION 20. PENALTY FOR FAILURE TO RENEW DURING GRACE PERIOD. (a) All licenses renewals are due and payable from January 1“ of each year through January 31st, All licenses renewed on or after February 1" through June 30" are subject to a 25% penalty. All licenses renewed on or after July 1 are subject to a 50% penalty. (0) In the case of persons who begin business on or after the first day of the calendar year, if their business license is not obtained within thirty (30) days of such business opening, such license shall be assessed with an additional twenty-five (25%) penalty based on the total base license fee due. If their business license is not obtained within sixty (60) days of such business being open, such license shall be assessed with an additional fifty (50%) penalty based on the total base license fee due. Page 18 17 (c) , All delinquent accounts (license fees and penalties) shall be also assessed with a cumulative penalty of simple interest at the rate of one (1%) percent for each month delinquent. (dq) Failure to renew during the grace period (January 1* through January 31%.) may cause the ‘issuance, without prior notice, of a Municipal Court Citation. This citation will require a court appearance that may result in fines and court cost. SECTION. 21, SEVERABILITY. The sections, paragraphs, sentences, clauses and phrases of this Code are severable, and if any phrase, clause, sentence, paragraph or section of this Code shall be declared unconstitutional by a court of competent jurisdiction, then such ruling shall not affect any other paragraphs and sections, since the same would have been enacted by the city council without the incorporation of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 22. PROSECUTIONS UNAFFECTED. The adoption of this article shall not in any manner affect any prosecution actually begun or the right to institute the prosecution of any act illegally done contrary to the provisions of any ordinance now or heretofore in existence, and every such prosecution, whether begun before or after the enactment of this article shall be governed by the Jaw under which the offense was committed; nor shall a prosecution, or the right to prosecute, for the recovery of any penalty or _ the enforcement of any forfeiture be in any manner affected by the adoption of this article; nor shall any civil action or cause of action existing prior to or at the time of the adoption of this article be affected in any manner by its adoption. SECTION 23. PROCEDURE FOR DENIAL OF NEW APPLICATION. (a) The revenue director shall have the authority to investigate all applications and may refer any application to the council for a determination on whether such license should issue. (b) Ifthe council denies the issuance of any license referred to it, the city clerk shall immediately so notify the applicant of the council's decision. © If said applicant desires to spear before the council to show cause wy sa said license should Page 19 18 weeks from the date of mailing by the city clerk of the notice of the denial of such license by the council, (d) Upon receipt of said notice the city clerk shall promptly schedule a hearing, to be held within fifteen (15) days from the date of receipt of such notice, before the council and shall give notice of the date, time, and place of said hearing to the applicant. (e) The applicant shall be given the opportunity to appear personally, or through his counsel, or both, and the council shall proceed to hear any evidence which may be presented both for and against the issuance of said license. (f) If the council determines from the evidence presented that in order to either provide for the safety, preserve the health, promote the prosperity, or improve the morals, order, comfort, and convenience of the inhabitants of the city said license should not be granted, it shall enter an order to that effect; otherwise, said license shall be ordered issued upon payment of any required license fees. SECTION 24, REVOCATION, SUSPENSION, OR NONREWAL OF A LICENSE, AND PROCEDURE FOR SAME. (a) Any lawful license issued to any person to conduct any business shall be subject to revocation or suspension by the city council for the violation by the licensee, his agent, servant, or employee, of any provision of this Code or of any ordinance of the city, or any statute of the state relating to the business for which such license is issued; and shall also be subject to revocation or suspension by the council if the licensee, his agent, servant, or employee, under color of such license violates or aids or abets in violating or knowingly permits or suffer to be violated any penal ordinance of the city or any criminal law of the state; and shall also be subject to revocation or suspension by the council if, in connection with the issuance or renewal of any license, the licensee or his agent filed or caused to be filed any application, affidavit, statement, certificate, book, or any other data containing any false, deceptive, or other misleading { information or omission of material fact. (b) The condition hereinabove set forth as grounds for the revocation or suspension of a license = shall-also-constitute-grounds-for-refusing-to-renew-a-license. Page 20 19 (c) The council shall set a time for hearing on the matter of revoking, suspending, or refusing to renew a license; and notice of such hearing shall be given io the licensee, or the applicant for renewal, as.the.case may be, at-least ten (10) days before the day.sét for said hearing. At the- hearing the council shall hear all evidence offered by any party and all evidence that may be presented bearing upon the question of revocation, suspension, or the refusal of renewal, as the case may be. (1) Following the hearing contemplated by paragraph (c) of this section, the council may suspend the license for a period of no more than twelve (12) months, and may condition reinstatement upon the licensee's compliance with applicable state Jaws or regulations or city ordinances. A suspension not exceeding six (6) months may be imposed in cases where the licensee's violation is shown to be inadvertent and can be promptly corrected. (2) No new license shall be issued to the licenses, or to any other firm in which the licensee or any of its stockholders or owners is interested, for any premise during the term of such suspension. At the end of such period of suspension, the licensee may apply for a new license or for reinstatement, as the case may be. Ook following the hearing contemplated by paragraph (c) of this section, the council revokes the license, then no new license shall be issued to the licensee, or to any other firm in which the licensee or any of its stockholders or owners is interested, for a period of twelve (12) months. (2) No new license shall be issued for a period of twelve (12) months for the operation or conduct of any business that is the same, or of similar nature, as that engaged in by the licensee at the premises or location at which the licensee conducted such business if the revocation or non-renewal of the license is based, in whole or in part, on: a. A finding that the operation of such business at such premises or location has led to or resulted in the creation of a nuisance; or b, A finding that the operation of such business at such premises or location has created, caused or Jed to circumstances that are detrimental to adjacent residential neighborhoods; = OF _ a To — = —— — = a Page 21 20 c. A finding that the operation of such business at such premises or location has created, ~ caused; or led to circumstances that are detrimental to the public health, safety. or welfare; or d. A finding that the operation of such business at such premises or location has resulted. in a violation of applicable zoning restrictions or regulations; or e. A finding that the licensee, his agent, servant or employee has permitted or suffered to allow habitual conduct which violates applicable state laws or regulations or city ordinances relating to the business for which such license is issued. SECTION 25. EXEMPTIONS. . Auy business, trace or other activity in the City of Prichard or its police jurisdiction that is exempt from this municipal annual license tax under state or federal law is hereby exempt from the annual privilege license levied, assessed or payable under this atticle, SECTION 26. EXCHANGE OF INFORMATION. The revenue director may exchange tax returns, information, records, and other documents ° secured by the city, with other cities adopting similar ordinances for the exchange of taxpayer information, or with county or state authorities. The revenue director may charge a reasonable fee for providing information or documents. Any tax returns, information, records, or other documents so exchanged shall remain subject to the confidentiality provisions, restrictions, and criminal penalties for the unauthorized disclosure as provided under state or municipal law. (a) Any such exchange shall be for one or more of the following purposes: . (1) Collecting taxes. (2) Ascertaining the amount of taxes due from any person or corporation. (3) Determining whether a person (corporation) is liable for, or whether there is probable cause for believing a person (corporation) might be liable for, the payment of any tax TE oo to-astate;-county,-or munieipal-agency- = — <7 <a = Page 22 a1 (b) Nothing herein shall prohibit the use of tax returns or tax information by the city in a proper - administration of any matter administered by the revenue director. The revenue director may also divulge to a purchaser, prospective purchaser as defined pursuant to the regulations of. the state department of revenue, or successor of a business or stock of goods the outstanding sales, use, or rental tax liability of the seller for which the purchaser. prospective purchaser as defined pursuant to the regulations of the state department of revenue, or successor may be liable pursuant to Code of Ala, 40-23-25. 40-23-82, or 40-12-224. SECTION 27. WAVIER OF PENALTY. Notwithstanding the foregoing, no fine or penalty under this section shall be assessed , or if assessed, shall be waived, if the reasonable cause exist. “Reasonable cause” shall mean: The death or major illness of or an accident involving a sole proprietor causing serious bodily injury that in either case resulted in the sole proprietor being unable to purchase the license or operate the business within ten (10) days preceding the due date for licenses; natural causes. Fire, explosion, or accident that caused the closing or temporary cessation of the business of the taxpayer during the ten (10) days preceding the due date for license; or reasonable reliance on the erroneous written advise of an employee or agent of the city’s revenue department given in good faith while acting in an official capacity in response to a specific written request of the taxpayer or its representative provided the penalty did not result from the taxpayer’s or its representative’s failure to provide complete and accurate information or from a change in Jaw or a new judicial interpretation of an existing Jaw. Written advice or request includes those transmitted by electronic mail. SECTION 28. REFUND OF OVERPAYMENTS. (a) Auy taxpayer may file a petition for a refund with the city for any overpayment of business license tax erroneously paid to the city. If a final assessment for the tax has been entered by the city, a petition for refund of all or a portion of the tax may be filed only if the final assessment has been in full paid prior to or simultaneously with the filing of the petition for refund. (b) A petition for refund shall be filed with the city within two years from the date of the overpayment of the business license tax, which is the subject of the petition. Page 23 22 (c) The city shall either grant or deny a petition for a refund within six months from the date the petition is filed, unless the period is extended by written agreement of the taxpayer and the city. The taxpayer shall be notified of the cities decision concerning the petition for a refund by first class or by certified U.S. Mail, retum receipt requested, sent to the taxpayer’s last known address. If the city fails to grant a full refund within the time provided herein, the refund petition shall be deemed to be denied. (d) If the petition is granted or the city or the court otherwise determines that the refund is due, the overpayment shall be promptly refunded to the taxpayer, together with interest to the extent provided on section 11-52-92. If the city determines that a refund is due, the amount of overpayment plus any interest due thereon mat first be credited by the city against any outstanding tax liabilities due and owing by the taxpayer to the city, and the balance of any overpayment shall prompily be refunded to the taxpayer. If any refund or part thereof is credited to any other tax by the city the taxpayer shall be provided with a written detailed statement showing the amount of overpayment, the amount credited for payment to other taxes, and the resulting amount of refund. (e) A taxpayer may appeal from the denial in whole or in part of a petition for a refund by filing a notice of appeal with the clerk of the county circuit court, Said notice of appeal must be filed within two (2) years from the date the petition was denied. The circuit court shall hear the appeal according to its own rules and procedures and shall determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate circuit court with in two (2) years of the date the petition was denied, then the appeal shall be dismissed for lack of jurisdiction. SECTION 29. PAYMENT OF REASONABLE ATTORNEY FEES AND COURT COST. In the event civil action is taken against any person found in violation of any of the provisions of this Ordiriance and found liable pursuant to Code of Ala. § 11-51-150 et seq or Section 19 of this code, said person shall pay all costs of court and reasonable attorneys fees incurred by the City in said civil action. SECTION 30. LICENSE FEE AND SCHEDULES Page 24 23 2010 LICENSE FEES AND SCHEDULES 541001. ABSTRACT OF-TITLE: Title abstract offices - $600.00 plus .005710 of gross receipts 341002, ACCOUNTANTS: Per individual accountant: $600.00 plus .001524 of gross receipts 238003. ACETYLENE WELDING: Welding repair. $150.00 plus .003054 of gross receipts 541005. ADVERTISING: 005A- Agencies, firms, associations, corporations, or persons engaged in the business. Billboards, posters, pamphlets, coupon books, decorated paintings, circulars, or other advertising matter. ; $150.00 plus .001798 of gross receipts 005B-. For repairing, removing for repair of any kind, painting or repairing, assembling, erecting maintaining, selling, offering to sell, leasing or sub-leasing, to others, neon or electrical signs. $150.00 plus .001798 of gross receipts. 541006. ADVERTISING WITH AIRCRAFT: Each aircraft used. $150.00 plus .001798 of gross receipts 541007. ADVERTISING IN OR ON BUSES OR TAXI CABS: By signs, placards, cards, or otherwise. Does not apply to Mobile Transit Authority $150.00 plus .002368 of gross receipts 541008. ADVERTISIN G not otherwise specified: To include soliciting for contracting for, preparing, and accepting compensation for advertising matters, and advertising on streets $150.00 plus .002368 of gross receipts. 541012A. AGENCY: Having an office in the City of Prichard and representing persons, firms, or corporations, and doing business outside the City, but within the State of Alabama without regard to Interstate business. $150.00 plus .003288 of gross receipts 541012B. AGENCY: Conducting or contracting or maintaining an office in the City of Prichard or advertising for the purpose of conducting special sales, excluding salvage, fire, and bankrupt stock sales. $150.00 plus .003288 of gross receipis, 324013, AGENCY: Commercial, purporting to give information on person, or persons, firms, associations, or corporations, commercial or otherwise, purporting to give information as to credit rating or standing of individuals or firms undertaking to make collection through such methods, this clause do not apply to local credit associations which do not supply information to collect accounts for public generally. 8150-00 pltis-002807 of mrossreceipts———_—— EE = = Page 25 24 524014. AGENTS: Persons, firms, associations, or corporations, doing a class of business loans known asa short loan business. $500.00 plus .002402 of gross receipts 524017. AGENTS: Agents, dealers, or other businesses. Any person, firm or corporation, who shall maintain, keep in repair or otherwise man any office, store, warehouse, place of business, telephone wires, right-of-way, easement, land or other facility or facilities situated in the city in connection with any business, vocation, occupation or profession which is not subject to a license under any other schedule of this Code shall pay based upon the average daily number of employees. : a) Less than two persons- $150.00: b) Two but less than four- $180.00: c) Four but less than six - $240.00 d) Sixbutlessthanten - $300.00 e) Ten but less than fifteen - $360.00 f) Fifteen persons - $420.00 Plus $25.00 for each person in excess of fifteen. 524018. AGENTS: Money Orders, and/or Utility Bills, etc. A license shall be required for each location where an agent person, firm, association, or corporation engaged in the issuance of money orders and/or accepting payments on account for utility companies and/or performing related services. $150.00 plus .003911 of gross receipts 524019. AGENTS AND SOLICITORS: Not otherwise specified must be approved by Police Department. Provided, however, employees of persons licensed are not required to purchase a separate license. $150.00 plus .002456 of gross receipts 238020. AIR CONDITIONING/ HVAC: Ifa State Card is provided, no bond is needed If County Card is provided, $10,000 Bond is needed $300.00 plus .002052 of gross receipts for sales, repair, installation. 333021. AIR PRODUCTS: $650.00 plus .002093 of gross receipts 999022A ALARM SYSTEMS: 7 $250.00 plus .002464 of gross receipts 331023 ALUMINUM PLANTS: $650.00 plus .001524 of gross receipts ‘621024 AMBULANCE SERVICE: Provided that insurance policy is filed with the License Office and provided that a permit is procured from the Chief of Police, before the license is issued Each person, firm, or corporation engaged in the business of furnishing ambulance service, other than as part of the business as undertaker shall pay: Up to three-3)-ambulances $172.50 Page 26 25 Each additional ambulance $57.50 713025. AMUSEMENT DEVICES: Operated y depositing acoinina sot. $28.75 each-device —--~--~ in 541026 ANALYST-BUSINESS, STATISTICAL, OR INDUSTRIAL: $600.00. 453027. ANTIQUE, ORIENTAL GOODS, WARES OR MERCHANDISE. $150.00 plus .002881 of gross receipts. 530128: APPRAISERS, REAL ESTATE: $600.00 541029: ARCHITECTS: per individual. $600.00 plus .001790 of gross receipts 339030: ARTIFICIAL LIMBS: Each person, firm, or corporation manufacturing, making and/or selling artificial limbs, trusses, braces or similar appliances. $150.00 plus .003060 of gross receipts 771031: ARTISTS OR ART STUDIOS: $600.00, { ; 324032: ASPHALT MATERIAL MANUFACTURERS: $650.00 plus .002093 gross receipts. . 541033: ATTORNEYS: $600.00 plus .001790 of gross receipts 711034; AUCTIONEERS: Selling real estate or merchandise. This license to be issued personally to the individual crying auction. $115.00 541036 AUDITORS: (Individual or firm) $600.00 339037 AUTOMATIC SPRINKLERS: Each persons, firm or corporation engaged in the business of selling or installing automatic sprinkler systems. $150.00 plus .001790 of gross receipts 441038 AUTOMOBILE ACCESSORIES BATTERIES, PARTS, SUPPLIES AND/OR TIRES. $150.00 plus .002126 of gross receipts 441039 AUTOMOBILE DEALER IN: Each person, firm or corporation dealing in, or ; soliciting orders for the sale or purchase of automobiles, motor cars or other self-propelled ‘. vehicles, whether owned by a dealer or not, except dealers in motorcycles. $230.00 plus .001524 of gross receipts 811040A. AUTOMOBILE LAUNDRIES: Manual car wash. If selling air fresheners and/or other products, will.also need Merchant Retail license =" soe $326-00-plus- 00152. Lot gross-receipis— = — a = Page 27 26 811040B AUTOMOBILE LAUNDRIES: Mechanical car wash: If selling air fresheners and/or other products, will also need Merchant Retail license . $620.00 plus.001524-of gross receipts—.-——-~- -— - 485041. AUTOMOBILE OR OTHER VEHICLES: Any person, firm, association or corporation engaged in the business of soliciting passengers for hire, or transportation to points outside the City of Prichard. $287.50 per year 811042, AUTOMOBILE PAINT SHOPS: $250.00 plus .002532 of gross receipts 811043. AUTOMOBILE REPAIR SHOPS: $500.00 plus .001790 of gross receipts 811044, AUTOMOBILE SALVAGE AND/OR WRECKING: Every person, firm or corporation or individual engaged in the business of salvaging and/or wrecking automobiles. $250.00 plus 001736 of gross receipts 811045 AUTOMOBILE TIRE AND TUBE REPAIRERSM RETREADERS, OR RECAPPERS: $150.00 plus 001790 of gross receipts 532046 AUTOMOBILE AND/OR TRUCKS: Rented without drivers $150.00 plus .002546 of gross receipts 332047, AWINGS: For manufacturing, selling, erecting, or installing, $150.00 plus .002566 of gross receipts 313048 BAGGING OR TIES: . $150.00 plus .001640 of gross receipts 451049, BATT: Fish including worms, minnows, crickets, roaches, and any and all other kind of live bait. $150.00 plus .02519 of gross receipts 445050. BAKERY: Mast have a Board of Health permit before license is issued. $150.00 plus .003054 of gross receipts 522051 BANKRUPT STOCK SALES: Sales of bankrupt stock in the City of Prichard purchased outside of the City and advertised as “Bankrupt Stock”, per year of any part thereof. $115.00 plus .001590 of gross receipts 611052. BARBER SCHOOLS: Must provide copy of Barber Commission License. $600.00 Page 28 27 812053. BARBER SHOPS: Must provide copy of Barber Commission License for shop and for owner if they area Stylist. Advise owner that each additional al Stylist must obtain a license $350.00-which only covers the owner-. 8120534. BARBER SHOP APPRENTICE/BARBER/STYLIST: Must provide copy of Barber Commission License. $100.00 446054. BARBER AND/OR BEAUTY SUPPLY HOUSE: $150.00 plus .002203 of gross receipts 339055. BASKET, BOX, CARTON, AND/OR CRATE FACTORY: $650.00 plus .002093 of gross receipts 441056. BATTERIES: $150.00 plus .002017 of gross receipts 812057. BEAUTY PARLORS: Must provide copy of Barber Commission License for shop and for owner if they are a Stylist. Advise owner that each additional Stylist must obtain a license $350.00 which only covers the owner 312058. BEER-RETAIL: This license is non-transferable Mast be approved by the City Council $75.00 312059, BEER-WHOLESALE: This license is non-transferable. See House Bill 165. Must be approved by the City Council $250.00 451060. BICYCLES AND TRICYCLES. $150.00 plus .002134 of gross receipts 713061. BILLIARD OR POOL TABLES: Coin operated or not. Must be approved by the City Council Must have a State License $50.00 each table 453062. BIRD DEALERS: ; $150.00 plus .002519 of gross receipts 44563. BISCUIT OR CRACKER OR CAKE DISTRIBUTOR: Each manufacturer, branch, or agent, maintaining a distributing depot, warehouse or place of business, selling to merchants from stocks or making deliveries in the City of Prichard. Must have Board of Health Permit before license can be issued $150.00 plus .003054 of gross receipts 310064 BLACKS ME eee Page 29 28 $150.00 plus .002916 of gross receipts 541065. BLUEPRINTS OR PHOTOSTATS: $150.00. plus .003163.of gross receipts... . - 721066. BOARDING HOUSES: Must have State and/or County License ; Must meet Board of Health requirements, in addition all boarding houses shall pay an additional license where meals are served, same as restaurants. $150.00 plus .003259 of gross receipts 811067, BOILER CLEANING OR SCALING: $150.00 plus .002916 of gross receipts 811068. BOILER WORKS: $150.00 plus .002916 of gross receipts 524069. BONDSMEN: Any person, firm, association, or corporation, signing as surety bail bonds for a reward. Must be approved by the City Council Must be registered with Prichard Police Department ( $575.00 451070. BOOK STORES: $150.00 plus .002298 of gross receipts 312071. BOTTLED SOFT DRINKS: Manufactures of, or bottlers of, or agents or distributors of, whether bottled in the City of Prichard or not. The above license is not to include any business, for which a license is specifically required by any subsection of this schedule, and shall apply to consigned and warehouse stocks, whenever sold or distributed from local warehouse, as well as purchased stock. Board of health permit required before license can be issued, $150.00 plus .002333 of gross receipts 312072, BOTTLERS OF MILK: Where combined with flavoring syrup and sold in bottles or sealed paper containers, including fresh fruit juices sold in bottles or containers which are bottled with carbonated water. Board of health permit required before license can be issued. NO REGRESSION SCALE. $150.00 plus .000823 of gross receipts 713073. BOWLING ALLEYS: Ten pin alleys, box ball alleys, shuffleboard, miniature golf, or like operations. 5150.00 plus .004343 of gross receipts 327074, BRICK MAKERS INCLUDSING CONCRETE BLOCK AND BRICK: Including those soliciting orders or having an office in the city, and who sell or deliver brick within the City of Prichard or its police jurisdiction. ‘ $150.00 plus .002010 of gross receipts 523075 BROKERS: —= ————— —— — Page 30 29 (A) Custom house arrangement for passenger transportation and freight and cargo. (B) Commodity and contract brokers and dealers $600. 00 53 076. BROKERS: Merchandise, Agents or Distributors-carrying stock of goods whether on consignment or refused by consignee, whether sold from car or from store or from warehouse. $600.00 523077. BROKERS, MONEY: Each person, firm association, or corporation conducting the business of factoring, or buying or selling first or second mortgages on real estate or notes secured by first or second mortgages there on, or buying or selling bonds or stocks or conditional sales contracts or purchase money automobiles, or rent notes, $172.50 plus .001790 of gross receipts 523078. BROKERS: Not otherwise specified. $172.50 plus .001790 of gross receipts 314079, BROOM MANUFACTURERS: $150.00 plus .001790 of gross receipts 230080. BUILDERS OR CONTRACTORS: And all subcontractors, but shall not include paving contractors or the extermination or rats, mice, roaches, termites, etc. whether done by special contract or in connection with or incident to building or repair work. A $10,000.00 Bond and/or a State/County License is required to be on file. $300.00 plus .001668 if selling and installing wares. No permit is to be issued by the city building inspector until license has been purchased And in addition, %4 of 1% of the cost ofthe work to be done, as shown by the permit of the City Building Inspector or City Engineer. No person shall be exempt from this license. No permit authorizing work to commence is to be issued by. the City Building Inspector until (2) the license of $300.00 and (b) the % of 1% as stated above are paid. After work is completed, the Builder shall report the actual cost of the work done or performed and shall pay the balance of the amount due. NOTE: This shall include all dealers or persons contracting or agreeing for the erection of buildings under a stipulation for compensation by way of percentage or commission from the owner, whether a maximum limit of costs is or is not guaranteed or agreed on. The amount expended upon each said building or job by: the owner shall fix the amount of the license under the schedule above written. NOTE: IN ORDER TO PULL UNLIMITED PERMITS, THE STATE OF ALABAMA REQUIRES THAT THE APPLICANT POSSESS EITHER A STATE CONTRACTOR’S LICENSE OR BE A MEMBER OF THE HOME BUILDER’S ASSOCIATION. Otherwise, the permits are restricted to $10,000.00 residential and $50,000.00 commercial. 322081. BANKS, SAVING AND LOAN ASSOCIATIONS: $< ——— ee Page 31 30 444082. BUILDING MATERIALS AND SUPPLIES: $150. 00 plus 001764 of gross receipts 458083. BUS COMPANIES THROUGH cry: Any person, n, firm 0 or 1 corporation operating or or maintaining a terminal station, depot or waiting room at which both persons and property for transportation by motor vehicle for hire are received or discharged. Per Annum $300.00 443084. BUSINESS MACHINES, COMPUTER SALES, SERVICE AND TECHNICAL SUPPORT: $150.00 plus .002244 of gross receipts 485085 BUSES: Each bus must be inspected and proof of insurance must be provided. $75.00 each 211086. BUTANE GAS DEALERS: $150.00 plus .001524 gross receipts. 211087. BUTANE GAS-WHOLESAL: In addition to this license there is a license tax of 2 cents per gallon where it is used or sold for use in powering motor vehicles on public streets or roads. $150.00 plus .001524 of gross receipts 445088A BUTTER, EGGS, OR CHEESE DEALERS- RETAIL: A Board of Health Permit is required before license can be issued. $150.00 plus .002224 of gross receipts 445088B BUTTER, EGGS, OR CHEESE DEALERS- WHOLESALE: A Board of Health Permit is required before license can be issued. $150.00 plus .000988 of gross receipts 337089, CABINET MAKERS: Or those having an office in the city or receiving pay in the City for orders delivered in the City. $150.00 plus .002395 of gross receipts 722090. CAFE OR CAFETERIA: Same as Restaurant, A Board of Health Permit is required before license can be issued. $150.00 plus .003109 of gross receipts 445091. CAKE DISTRIBUTORS: A Board of Health Permit is required before license can be issue. $150.00 plus .003054 of gross receipts 422092. CANDY AND CONFECTIONARY DEALERS: A Board of Health Permit is required before license can be issue. $150.00 plus .001790 of gross receipts Page 32 31 311093. CANDY MANUFACTURES: A Board of Health Permit is required before license can bei issue. $650.00-plus-.002093-of gross receipts---—---- 561094. CARPET OR RUG CLEANERS: $150.00 plus .003397 of gross receipts ‘ 8110404. CARWASH: MANUAL: $320.00 plus .001790 of gross receipts If selling air fresheners and/or other products, will also need Merchant Retail License. 811040B, CARWASH: MECHANICAL: $620.00 plus .001790 of gross receipts Ef selling air fresheners and/or other products, will also need Merchant Retail License 443095, CARTRIDGES: $150.00 plus .001790 of gross receipts 443096. CASH REGISTER: $150.00 plus .002244 of gross receipts - 400097. CATERING SERVIC4E AND/OR TEA ROOMS: A Board of Health Permit is required before license can be issued, $150.00 plus .003109 of gross receipts 238098. CEMENT, BRICK OR ROCK WORKERS: Where no other license is paid. $200.00 plus 002161 of gross receipts if selling and installing wares. 327099. CEMENT MANUFACTURING PLANT: $650.00 pus .001524 of gross receipts 812100. CEMETERY COMPANIES OR AGENTS: $150.00 plus .004226 of gross receipts 324101. CHARCOAL: When put in paper bags whether burnt Py parties selling same or not, offered to retail trade per year. $150.00 plus .001873 of gross receipts 485102. CHAUFFEURS AND DRIVERS: Must provided copy of Driver’s License Must provide proof of Insurance $15.00. 522103, CHECK EXCHANGE: $150.00 plus .002456 of gross receipts Page 33 32 325104. . CHEMICALS: Each person, firm or corporation engaged in the business of manufacturing and/or dealing in chemicals within the city or who maintains a sales office in the - City. $150:00 plus 001846 of gross receipts --. - 341105. CHEMISTS: $600.00 plus .003288 of gross receipts 442106. CHINA, GLASSWARE OR CROKERY: $150.00 plus .001873 of gross receipts 621107. CHIROPODIST: $600.00.phus .002782 of gross receipts 621108. CHIROPRACTOR: $600.00 plus .002782 of gross receipts 713109, CIRCUSES: Or shows in the nature of circuses with or without menageries, when same exhibit inside or outside the limits of the city, and when transported in 12 or less vehicles. _ $862.50 per week . 341110. CIVIL ENGINEERS AND SERVEYORS: SEE ENGINEERS, 541151 333111. CLEANING AND PRESSING/LAUNDRY: $150.00 plus .003300 of gross receipts 454112. COAL, COKE AND/OR CHARCOAL DEALERS: $150.00 plus .001873 of gross receipts 423113. COAL, COKE AND/OR CHARCOAL DISTRIBUTORS: Supplying industrial platits, whether by pipeline or not. $150.00 plus .001873 of gross receipts 454114. COAL, COKE, OR CHARCOL, SOLD FROM RAILROAD YARDS OR CARS: Selling coal, coke or charcoal in the city limits, from railroad cars or yards, whether within the city limits or not, by any person, firm or corporation not maintaining coal yard in the city limits for keeping coal in stock or on hand per annum. $150.00 plus .001873 of gross receipts 445115. COKFEE AND TEA DEALERS: Must have a Board of Health Permit before license is issued. $150.00 plus .002141 of gross receipts 493116. COLD STORAGE: Supplying cold storage for hire. $150.00 plus .002285 of gross receipts 524117, COLLECTING AGENCY: Each person, firm or corporation, other than attorneys at law but including adjusters of commercial accounts, engaged in collecting general accounts shall Page 34 33 pay a license at the rate prescribed herein measured by gross receipts from said business during the next preceding year. (Same as agency) $150. 00 plas .002807 of gross receipts: “A451 18. CONFECTIONERS: $150.00 plus .001790 of gross receipts 238402. CONCRETE CONTRACTOR: Mixed or not, individuals pouring concrete. $300.00 plus .001790 of gross receipts. No Bond required. 446120. COSMETICS: $150.00 plus .002045 of gross receipts 522122, CREDIT ASSOCIATION: Local, engaged in supplying information or collecting accounts for their own members only, Same as agency. $150.00 plus .002807 of gross receipts 624128. CUSTODIAL (GROUP) HOME: must be approved by the City Council, Inspection Department and Fire Department. Applicant must have all State, County and Health Department or other agency permits approved prior to beginning operation. Any person providing care, for compensation, to more than one dependent persons (any person who by reason of physical incapacity, mental defect, behavioral disorder or custodial, judicial order) other than his or her own children in his or her own home, providing 24 hour a day, seven day a week care, Applicant further agrees to abide by such reasonable regulations as the City Council may from time to time impose. Applicant further understands that the facility shall be subject to inspection at any time during usual business hours by appropriate agencies of the City, County, and State. $250.00: Facility for two to six persons; $350.00: Facility for seven fo ten persons; $450.00: for eleven to fifteen persons, For all additional persons $50.00 each per year. 333124. DAIRY MACHINERY: Dealers or agents selling or delivering machinery for handling or processing dairy products. $150.00 plus .001524 of gross receipts. 722125, DANCE HALLS OR NIGHT CLUB: (Plus any other sections pertaining to the above). Must be approved by the City Council. $250.00 plus .001790 of gross receipts 611126. DANCING SCHOOLS: A persons, firms or corporation engaged in the business or profession of teaching dancing. $600.00 623127A. DAY CARE CENTER- ADULT: Any person providing care for compensation to more than six (6) adults during part of or all of the daylight hours, but less than 24 hours, apart from their own guardians, provided that the license shall be issued only upon presentation of - evidence thatthe premisesameet-City-tite, satety, a Page 35 34 Must provide copy of State License. Minimum License $575.00 Renewal license fee is .00154 of previous years gross or $575.00 — whichever is highest. 624127B, DAY CARE CENTER, CHILD: Any person providing care for compensations to more than six (6) children, other than his or her own children in his or her own home, during part of, or all of the daylight hours, but less than 24 hours apart from their own parents or guardians (but not including nursery schools or kindergartens, See, Paragraph 318 hereof), provided, that application for license shall be presented to the City Council, with evidence showing that the premises met City fire, safety, and health standards. Application shall further state agreements by the applicant to abide by such reasonable regulations as the City Council and may be renewed. thereafter without such prior approval provided satisfactory standards are maintained. Must present copy of State License. Minimum License $287.50 Renewal license fee is .00154 of previous years gross or $287.50 — whichever is highest. 624127C, DAY CARE HOME, CHILD: Any person providing care for compensation to be more than two (2) but not more than six (6) children other than his or her own children in his or her own home during part of or all of the daylight hours, but less than 24 hours apart from their ~ own parents or guardians (but not including nursery schools or kindergartens, See Section 318 hereof), Provided, that the license shall be issued only upon presentation of evidence that the premises met City Fire safety and health standards. Mast present copy of State License $150.00 . Renewal license fee is .00154 of previous years gross or $115.00 — whichever is highest. 454128. DEALERS: In goods or commodities having no place of business in the City, whether carrying stock or not shall pay an annual license of $150.00 plus .002340 of gross receipts. 492129. DELIVERIES: Non-resident jobbers, brokers or wholesalers delivering from orders. Current decal must be displayed on windshield of vehicle entering the City. Also this does not apply to Interstate Commerce. $150.00 492130. DELIVERY COMPANIES INCLUDING ARMORED CARS: Engaged in the ' delivery of packages or valuables $150.00 per vehicle. 541131. DENTAL LABORATORIES: $600.00 339132. DENTAL SUPPLIES: $600.00 341133. DENTIST: $600.00 561134, DECTECTIVE: For engaging in the business of furnishing agents and carrying on and maintaining what is known as a Detective Agency, for each agency. Must be registered with the Prichard Police Department Mast have $10,000.00 surety bond/liability insurance 3600.00 — = —_== : Page 36 35 812135. DIAPER SERVICE COMPANIES: Persons, firms or corporations operating what is known as Diaper Service. --$150,00-plus..002998. of gross receipis... 0 323137, DIRECTORIES: Each persons, firms or corporation making, compiling, selling, or offering for sales any business directory. $287.50 323138. DIRECTORIES: Telephone. Soliciting ads and Advertising $230.00 212139A. DIRT PIES: Any lot, parcel tract or acreage of land used for the purpose of extracting _or excavating dirt, sod, or clay. When other state permits expire, so does the city license. For the purpose of this section the size of each dirt pit shall be the total acreage of the parcel or parcels for which this license is purchased as shown on the map in the Officer of the Revenue Commissioner for Mobile Count, Alabama. Must have State Permit. Up to five (5) acres $1200 Plus $100.00 for each additional acre or part of an acre. plus .002004 of gross receipts. 325139. DISINFECTANTS AND/OR INSECTICIDES: Each person, firm or corporation manufacturing or selling: $150.00 plus .001790 of gross receipts, 541140. DOCTOR: $600.00 451141. DOMINO TABLES: For dominos in a pubic place. ~ $50.00 each table 445142. DOUGHNUTS, WHOLESALE/RETAIL: Must have Board of Health Permit. $150.00 plus .003054 of gross receipts. 611143. DRIVING SCHOOL: Each persons, firm or corporation engaged in the business of teaching the operation of motor vehicles of every kind and character others. This license shall not apply to Driving Schools or persons teaching driving in connection with curriculum of any public school. Proof of insurance must be provided. — $600.00 446144, DRUG/RX STORE: $150.00 plus .002059 of gross receipts 812213. DRY CLEANERS: Branch laundries or officers where laundry is received or delivered regardless of whether a part of the work is done there or elsewhere in the City. $150.00 plus .001790 of gross receipts = S34S_DRE-GOODS: ——__——— — Page 37 36 $150.00 plus .001790 gross receipts, 221146, ELECTRIC LIGHT COMPANIES ETC.: Each person, firm or corporation engage in-the business of selling or distributing electrical current,.an amount equal to.three pet cent (3%). of the gross receipts for the business transacted by such person, firm or corporation in the City of Prichard for the preceding year from the sale of electrical current sold or distributed from any point or points in the City of Prichard by such person, firm, or corporation for any purpose whatsoever. Provision of above paragraph to apply to operation in Police Jurisdiction on basis 1 4% of said gross receipts. There is further hereby levied and imposed upon each said person, firm or corporation which. sells merchandise or electrical appliances in addition to furnishing electrical current, the same license or privilege tax as is otherwise provided for retail merchants. 238147, ELECTRIC CONTRACTORS: Must have City or State Card Must ‘have $10,000.00 surety bond $300.00 plus .001668 of gross receipts if selling and installing wares 443148, ELECTRICAL AND/OR GAS APPLIANCES AND/OR SUPPLIES: $150.00 plus .001668 of gross receipts 453149 ELEVATORS: Branches or agencies for elevator companies, selling or installing hydraulic, steam, electric, or any mode or repairing same, including to the control box. $150.00 plus .001790 of gross receipts 561150. EMPLOYMENT AGENCY OR BUREAU: $600.00 plus .001826 of gross receipts 541151. ENGINEERS AND SERVEYORS: Civil, Constructing, Consulting, Designing, Electrical, Industrial, Mechanical, or Mining, $600.00 plus .002896 of gross receipts 332152: ENGRAVERS: $150.00 plus .002744 of gross receipts 484153. EXPRESS COMPANIES: Commercially engaged in the City and sending packages from the City to any point in the State and from any point in the State to the City it being the purpose not to tax interstate packages: $345.00 (See Alabama Code 1923, Section 2158) Commercially engaged in the City and sending packages from the City to any point in the State, and from any point in the State and from the City it-being the purpose not to tax interstate packages, where an additional charge is made for delivery of such packages inside the corporate limits of the City. $575.00 Page 38 37 361154, EXTERMINATORS: Termites, Ants, Roaches, Insects, and other Pests, $150.00 plus .001790 of gross receipts $230.00 plus .001790 of gross receipts 115156. FEED, GRAIN, FLOUR, SEED, BAG, ETC. $150.00 plus .002168 of gross receipts 444157, FERTILIZERS: $150.00 plus .002168 of gross receipts 453158. FIRE OR WRECK: Sale of merchandise (unless the merchandise is salvage from fire in the City of Prichard), no license to be issued for less than full price of one year. $500.00 238159, FIRE PROOFING BY COATING MATERIAL: With liquid or other substance for the purpose of making the material coated fireproof. $150.00 plus .002628 of gross receipts 713159A, FIREWORKS: SEASONAL: Must have a $10,000.00 bond. $250.00 plus .001790 of gross receipts 445160. FISH AND/OR OYSTER DEALERS: Must have Board of Health Permit $150.00 plus .001790 of gross receipts 454161. FLEA MARKET: (See ORD. #1634) Each vendor must have a separate license. $150.00 plus .001790 of gross receipts 238162, FLOORING FINISHING OR SANDING: Refinishing or Polishing. $150.00 plus .002017 of gross receipts 453163. FLORISTS: Must also have Delivery License @ $100.00 per vehicle $150.00 plus .002045 of gross receipts 811164. FOUNDRY OR MACHINE SHOPS OR BOTH: $150.00 plus .002656 of gross receipts 541165. FREIGHT INSPECTION BUREAU: $287.50. 484166. FREIGHT TRUCKS: $86.25 Each Truck. 445167. FROZEN FOODS: Any person, firm, or Association selling frozen foods, fish, fruits, vegetables etc. Most have Board of Health Permit before license can be issued. $150.00 plus .001790 of gross receipts Page 39 38 445168. FRUIT RETAIL: Must have Board of Health Permit before license can be issued. $150.00 plus .001675 of gross receipts 422169. 5 1 3 2 1 2 346 404 86 58 93.702148 FRUIT 5 1 3 2 1 3 453 404 54 58 96.347862 AND 5 1 3 2 1 4 507 409 167 39 96.634476 PRODUCE 5 1 3 2 1 5 685 404 155 58 95.946182 DEALERS: 5 1 3 2 1 6 859 411 144 2 92.006409 Wholesale 4 1 3 2 2 0 223 461 869 27 -1 5 1 3 2 2 1 223 462 76 26 96.139450 Must 5 1 3 2 2 2 307 463 64 25 94.554131 have 5 1 3 2 2 3 379 462 83 25 96.653839 Board 5 1 3 2 2 4 472 463 28 24 96.027916 of 5 1 3 2 2 5 505 462 93 25 96.136414 Health 5 1 3 2 2 6 605 462 96 24 96.478714 Permit 5 1 3 2 2 7 709 461 89 25 96.001091 before 5 1 3 2 2 8 805 461 92 25 96.001091 license 5 1 3 2 2 9 905 468 48 17 96.741554 can 5 1 3 2 2 10 961 461 33 24 96.983040 be 5 1 3 2 2 11 1003 461 89 24 93.186447 issued. 4 1 3 2 3 0 215 498 498 34 -1 5 1 3 2 3 1 215 499 107 28 96.742355 $150.00 5 1 3 2 3 2 331 499 53 33 93.163681 plus 5 1 3 2 3 3 394 499 100 26 92.784821 .001524 5 1 3 2 3 4 503 499 30 25 96.369720 of 5 1 3 2 3 5 537 506 67 24 96.983711 gross 5 1 3 2 3 6 612 498 101 33 96.939224 receipts 2 1 4 0 0 0 213 575 498 72 -1 3 1 4 1 0 0 213 575 498 72 -1 4 1 4 1 1 0 213 575 343 27 -1 5 1 4 1 1 1 213 577 107 25 93.281860 561170. 5 1 4 1 1 2 330 575 226 27 76.695534 FUMIGATORS: 4 1 4 1 2 0 213 613 498 34 -1 5 1 4 1 2 1 213 613 107 29 96.906654 $150.00 5 1 4 1 2 2 329 614 53 33 93.269058 plus 5 1 4 1 2 3 392 614 100 26 91.685211 .004392 5 1 4 1 2 4 501 614 29 26 96.924690 of 5 1 4 1 2 5 535 621 67 24 96.454575 gross 5 1 4 1 2 6 611 613 100 33 96.772339 receipts 2 1 5 0 0 0 211 692 507 71 -1 3 1 5 1 0 0 211 692 507 71 -1 4 1 5 1 1 0 211 692 313 25 -1 5 1 5 1 1 1 211 692 107 25 84.577652 442171. 5 1 5 1 1 2 329 692 195 25 91.652458 FURNITURE: 4 1 5 1 2 0 220 729 498 34 -1 5 1 5 1 2 1 220 729 107 29 95.721054 $150.00 5 1 5 1 2 2 336 730 52 33 95.721054 plus 5 1 5 1 2 3 399 730 98 25 22.675797 002395 5 1 5 1 2 4 507 730 30 25 96.801140 of 5 1 5 1 2 5 541 737 68 24 96.801140 gross 5 1 5 1 2 6 617 729 101 32 96.880493 receipts 2 1 6 0 0 0 209 806 607 71 -1 3 1 6 1 0 0 209 806 607 71 -1 4 1 6 1 1 0 209 806 607 31 -1 5 1 6 1 1 1 209 808 108 25 95.798439 337172. 5 1 6 1 1 2 327 807 195 30 96.223007 FURNITURE, 5 1 6 1 1 3 530 806 286 26 95.909492 MANUFACTURES: 4 1 6 1 2 0 209 844 556 33 -1 5 1 6 1 2 1 209 844 108 29 96.346848 $650.00 5 1 6 1 2 2 326 846 52 31 92.791565 plus 5 1 6 1 2 3 389 845 97 26 92.375969 .002093 5 1 6 1 2 4 498 845 29 25 96.220024 of 5 1 6 1 2 5 532 853 67 24 91.201355 gross 5 1 6 1 2 6 608 844 100 33 18.816864 receipts 2 1 7 0 0 0 203 918 1244 189 -1 3 1 7 1 0 0 203 918 1244 151 -1 4 1 7 1 1 0 206 918 1241 34 -1 5 1 7 1 1 1 206 922 109 25 89.495277 448173. 5 1 7 1 1 2 334 921 88 31 96.228165 FURS, 5 1 7 1 1 3 432 921 100 30 93.274216 SKINS, 5 1 7 1 1 4 541 921 112 25 92.224045 PELTS: 5 1 7 1 1 5 660 914 15 42 96.938446 A 5 1 7 1 1 6 695 920 92 26 96.812294 license 5 1 7 1 1 7 794 920 39 26 96.148888 for 5 1 7 1 1 8 840 920 41 25 96.148888 the 5 1 7 1 1 9 888 919 110 26 96.739998 calendar 5 1 7 1 1 10 1006 927 55 24 96.967537 year 5 1 7 1 1 11 1068 919 20 26 96.682007 is 5 1 7 1 1 12 1096 919 90 32 96.682007 hereby 5 1 7 1 1 13 1194 918 77 26 96.797058 levied 5 1 7 1 1 14 1280 918 45 26 96.614716 and 5 1 7 1 1 15 1333 918 68 26 96.186447 fixed 5 1 7 1 1 16 1409 918 38 25 96.955872 for 4 1 7 1 2 0 206 956 1207 36 -1 5 1 7 1 2 1 206 960 62 26 96.946259 each 5 1 7 1 2 2 274 968 96 24 94.944763 person, 5 1 7 1 2 3 379 960 55 25 96.490143 firm 5 1 7 1 2 4 442 967 26 18 96.714333 or 5 1 7 1 2 5 476 959 149 33 96.348969 corporation 5 1 7 1 2 6 633 967 27 17 96.797363 or 5 1 7 1 2 7 668 959 146 25 94.190285 association 5 1 7 1 2 8 819 959 57 25 96.811615 who 5 1 7 1 2 9 885 958 59 26 94.269669 shall 5 1 7 1 2 10 954 966 90 24 95.907333 engage 5 1 7 1 2 11 1052 957 26 26 95.907333 in 5 1 7 1 2 12 1085 958 39 25 96.703949 the 5 1 7 1 2 13 1133 958 56 32 96.703949 City 5 1 7 1 2 14 1197 957 30 26 97.004799 of 5 1 7 1 2 15 1230 957 109 26 96.546959 Prichard 5 1 7 1 2 16 1348 964 25 18 95.093536 or 5 1 7 1 2 17 1384 956 29 26 94.046158 its 4 1 7 1 3 0 203 995 1198 36 -1 5 1 7 1 3 1 203 998 84 33 96.931839 police 5 1 7 1 3 2 293 998 149 32 96.151520 jurisdiction 5 1 7 1 3 3 450 998 26 25 96.981583 in 5 1 7 1 3 4 481 998 39 25 96.986732 the 5 1 7 1 3 5 528 997 111 26 96.355774 business 5 1 7 1 3 6 648 1005 27 17 94.920288 or 5 1 7 1 3 7 683 997 91 25 96.749763 dealers 5 1 7 1 3 8 783 995 27 27 97.006516 in 5 1 7 1 3 9 815 1004 52 18 96.704063 raw 5 1 7 1 3 10 874 1004 27 18 96.951546 or 5 1 7 1 3 11 907 996 178 26 76.124496 manufactured 5 1 7 1 3 12 1092 996 57 30 96.183060 furs, 5 1 7 1 3 13 1160 996 72 30 96.521416 skins, 5 1 7 1 3 14 1242 996 45 24 96.521416 and 5 1 7 1 3 15 1294 995 69 32 95.715973 pelts, 5 1 7 1 3 16 1372 1003 29 17 96.636780 or 4 1 7 1 4 0 204 1035 548 34 -1 5 1 7 1 4 1 204 1036 95 33 96.656624 buying 5 1 7 1 4 2 308 1044 28 18 96.971352 or 5 1 7 1 4 3 342 1036 85 32 96.592346 selling 5 1 7 1 4 4 435 1036 57 25 96.692787 such 5 1 7 1 4 5 499 1036 57 30 96.692787 furs, 5 1 7 1 4 6 566 1035 74 31 95.417366 skins, 5 1 7 1 4 7 650 1043 26 18 95.417366 or 5 1 7 1 4 8 683 1035 69 32 96.243324 pelts. 3 1 7 2 0 0 204 1073 501 34 -1 4 1 7 2 1 0 204 1073 501 34 -1 5 1 7 2 1 1 204 1073 110 30 94.248398 $287.50 5 1 7 2 1 2 321 1075 54 32 92.742218 plus 5 1 7 2 1 3 385 1075 97 25 90.827652 .001873 5 1 7 2 1 4 494 1075 29 25 96.964180 of 5 1 7 2 1 5 528 1082 68 25 96.853065 gross 5 1 7 2 1 6 603 1074 102 33 96.772652 receipts 2 1 8 0 0 0 199 1148 1239 165 -1 3 1 8 1 0 0 199 1148 1239 152 -1 4 1 8 1 1 0 201 1148 1200 36 -1 5 1 8 1 1 1 201 1153 59 30 94.711975 Any 5 1 8 1 1 2 267 1159 96 25 96.823395 person, 5 1 8 1 1 3 373 1151 60 31 96.783562 firm, 5 1 8 1 1 4 443 1151 149 32 96.854210 corporation 5 1 8 1 1 5 600 1159 26 17 95.004654 or 5 1 8 1 1 6 635 1150 145 26 95.767815 association 5 1 8 1 1 7 787 1150 72 26 45.691410 liable 5 1 8 1 1 8 867 1150 38 26 94.983246 for 5 1 8 1 1 9 911 1150 40 25 96.959259 the 5 1 8 1 1 10 960 1149 89 26 95.520157 license 5 1 8 1 1 11 1058 1149 66 26 96.545959 fixed 5 1 8 1 1 12 1132 1149 47 25 96.777863 and 5 1 8 1 1 13 1186 1148 133 34 96.536835 prescribed 5 1 8 1 1 14 1327 1149 26 25 96.771843 in 5 1 8 1 1 15 1360 1149 41 25 96.621696 the 4 1 8 1 2 0 199 1187 1158 35 -1 5 1 8 1 2 1 199 1190 137 32 96.824036 preceding 5 1 8 1 2 2 341 1190 127 32 96.746056 paragraph 5 1 8 1 2 3 477 1190 29 25 96.692764 of 5 1 8 1 2 4 509 1189 47 26 96.871643 this 5 1 8 1 2 5 565 1189 128 26 96.892189 ordinance 5 1 8 1 2 6 701 1189 56 25 96.977531 who 5 1 8 1 2 7 767 1188 61 26 95.861771 shall 5 1 8 1 2 8 835 1189 32 25 96.819023 be 5 1 8 1 2 9 875 1188 76 32 96.819023 guilty 5 1 8 1 2 10 958 1188 31 25 96.938034 of 5 1 8 1 2 11 994 1196 15 17 96.786652 a 5 1 8 1 2 12 1016 1188 93 25 96.830627 offense 5 1 8 1 2 13 1118 1187 92 32 96.856537 against 5 1 8 1 2 14 1217 1187 39 25 96.961296 the 5 1 8 1 2 15 1265 1187 54 31 96.957672 City 5 1 8 1 2 16 1327 1187 30 25 96.957672 of 4 1 8 1 3 0 199 1224 1239 35 -1 5 1 8 1 3 1 199 1228 124 31 96.769913 Prichard, 5 1 8 1 3 2 334 1228 44 26 96.905418 and 5 1 8 1 3 3 386 1236 31 18 96.678749 on 5 1 8 1 3 4 426 1227 133 26 96.678749 conviction 5 1 8 1 3 5 568 1227 60 26 96.254204 shall 5 1 8 1 3 6 637 1227 30 26 96.944763 be 5 1 8 1 3 7 676 1227 67 25 96.944763 fined 5 1 8 1 3 8 750 1230 44 22 96.723251 not 5 1 8 1 3 9 801 1226 49 26 95.562492 less 5 1 8 1 3 10 857 1227 58 25 96.585358 than 5 1 8 1 3 11 921 1225 97 32 96.021271 $50.00, 5 1 8 1 3 12 1027 1230 41 22 96.341286 not 5 1 8 1 3 13 1076 1234 65 17 96.930305 more 5 1 8 1 3 14 1148 1226 58 25 96.843323 than 5 1 8 1 3 15 1214 1224 102 29 96.882401 $500.00 5 1 8 1 3 16 1325 1225 46 25 96.404724 and 5 1 8 1 3 17 1381 1233 57 24 96.151909 may 4 1 8 1 4 0 199 1259 1217 54 -1 5 1 8 1 4 1 199 1267 53 25 96.973541 also 5 1 8 1 4 2 262 1267 33 25 96.842018 be 5 1 8 1 4 3 305 1267 142 33 96.982994 imprisoned 5 1 8 1 4 4 455 1274 26 17 97.009666 or 5 1 8 1 4 5 489 1266 128 26 96.815041 sentenced 5 1 8 1 4 6 623 1269 25 22 96.928757 to 5 1 8 1 4 7 657 1265 59 26 96.970642 hard 5 1 8 1 4 8 723 1265 70 26 96.687317 labor 5 1 8 1 4 9 799 1266 40 25 96.820068 for 5 1 8 1 4 10 845 1269 43 22 96.894096 not 5 1 8 1 4 11 896 1265 131 31 96.856949 exceeding 5 1 8 1 4 12 1034 1265 37 25 96.951164 six 5 1 8 1 4 13 1079 1264 102 31 96.162285 months, 5 1 8 1 4 14 1192 1272 44 18 96.162285 one 5 1 8 1 4 15 1245 1272 26 17 96.556458 or 5 1 8 1 4 16 1278 1263 58 26 96.556458 both 5 1 8 1 4 17 1344 1267 23 22 96.983513 at 5 1 8 1 4 18 1376 1259 40 54 96.172562 the 2 1 9 0 0 0 199 1304 663 32 -1 3 1 9 1 0 0 199 1304 663 32 -1 4 1 9 1 1 0 199 1304 663 32 -1 5 1 9 1 1 1 199 1305 135 26 96.785629 discretion 5 1 9 1 1 2 341 1306 29 24 97.000626 of 5 1 9 1 1 3 373 1306 39 24 96.917404 the 5 1 9 1 1 4 420 1305 116 25 96.793434 Recorder 5 1 9 1 1 5 545 1305 31 25 97.010223 of 5 1 9 1 1 6 580 1304 76 32 96.974884 Judge 5 1 9 1 1 7 664 1304 78 32 96.942482 trying 5 1 9 1 1 8 750 1304 41 25 96.994186 the 5 1 9 1 1 9 799 1312 63 17 96.229431 case. 2 1 10 0 0 0 195 1379 1246 112 -1 3 1 10 1 0 0 195 1379 1246 112 -1 4 1 10 1 1 0 196 1379 1245 34 -1 5 1 10 1 1 1 196 1383 111 24 96.282867 448174. 5 1 10 1 1 2 317 1382 89 30 96.510567 FURS, 5 1 10 1 1 3 415 1382 101 30 92.998978 SKINS, 5 1 10 1 1 4 525 1382 113 25 92.912239 PELTS: 5 1 10 1 1 5 647 1381 130 32 96.773705 Repairing 5 1 10 1 1 6 785 1389 28 17 96.996201 or 5 1 10 1 1 7 821 1380 90 33 96.981834 storing 5 1 10 1 1 8 917 1380 59 30 96.883820 furs, 5 1 10 1 1 9 986 1380 71 30 96.762222 skins, 5 1 10 1 1 10 1068 1380 45 25 96.762222 and 5 1 10 1 1 11 1120 1380 62 32 96.600441 pelts 5 1 10 1 1 12 1192 1379 45 26 96.942802 and 5 1 10 1 1 13 1245 1382 116 29 96.944023 garments 5 1 10 1 1 14 1369 1379 72 25 96.952301 made 4 1 10 1 2 0 195 1418 794 35 -1 5 1 10 1 2 1 195 1420 67 25 96.125366 from 5 1 10 1 2 2 269 1420 74 33 96.125366 them, 5 1 10 1 2 3 353 1420 77 25 96.313553 where 5 1 10 1 2 4 437 1420 65 31 96.313553 plant 5 1 10 1 2 5 509 1419 21 25 96.609695 is 5 1 10 1 2 6 537 1419 147 26 96.867668 maintained 5 1 10 1 2 7 692 1419 26 24 96.085472 in 5 1 10 1 2 8 724 1419 41 25 96.085472 the 5 1 10 1 2 9 775 1419 56 31 96.974136 City 5 1 10 1 2 10 839 1419 30 24 97.014603 of 5 1 10 1 2 11 873 1418 116 25 96.703430 Prichard. 4 1 10 1 3 0 204 1457 502 34 -1 5 1 10 1 3 1 204 1457 111 28 96.985901 $650.00 5 1 10 1 3 2 323 1458 52 33 93.225426 plus 5 1 10 1 3 3 386 1458 97 25 84.091316 .002093 5 1 10 1 3 4 494 1458 30 25 96.995880 of 5 1 10 1 3 5 529 1465 67 24 94.045052 gross 5 1 10 1 3 6 605 1457 101 32 11.947517 receipts 2 1 11 0 0 0 193 1528 540 33 -1 3 1 11 1 0 0 193 1528 540 33 -1 4 1 11 1 1 0 193 1528 540 33 -1 5 1 11 1 1 1 193 1528 136 32 91.916275 562174A. 5 1 11 1 1 2 337 1535 157 26 96.659477 GARBAGE 5 1 11 1 1 3 505 1534 228 26 96.053665 COLLECTION: 2 1 12 0 0 0 190 1572 1173 71 -1 3 1 12 1 0 0 190 1572 1173 71 -1 4 1 12 1 1 0 191 1572 378 31 -1 5 1 12 1 1 1 191 1573 140 26 95.639183 Minimum 5 1 12 1 1 2 337 1573 97 26 96.571999 License 5 1 12 1 1 3 443 1572 126 31 96.404259 $1,000.00 4 1 12 1 2 0 190 1609 1173 34 -1 5 1 12 1 2 1 190 1612 122 25 96.475212 Renewal 5 1 12 1 2 2 321 1612 86 25 96.023979 license 5 1 12 1 2 3 415 1612 37 25 75.344048 foe 5 1 12 1 2 4 461 1611 20 26 92.900406 is 5 1 12 1 2 5 491 1612 88 25 80.635880 .00154 5 1 12 1 2 6 589 1611 30 25 96.715195 of 5 1 12 1 2 7 622 1611 112 32 96.939232 previous 5 1 12 1 2 8 743 1618 70 24 96.981941 years 5 1 12 1 2 9 822 1618 67 24 96.930489 gross 5 1 12 1 2 10 898 1619 26 16 96.469193 or 5 1 12 1 2 11 933 1610 127 30 93.240067 $1,000.00 5 1 12 1 2 12 1069 1624 17 3 75.838676 — 5 1 12 1 2 13 1093 1609 135 26 96.430473 whichever 5 1 12 1 2 14 1236 1609 21 25 96.868408 is 5 1 12 1 2 15 1264 1609 99 31 78.337479 highest, 2 1 13 0 0 0 188 1688 580 72 -1 3 1 13 1 0 0 188 1688 580 72 -1 4 1 13 1 1 0 189 1688 579 26 -1 5 1 13 1 1 1 189 1689 111 25 84.806442 314175. 5 1 13 1 1 2 312 1689 162 25 94.809319 GARMENT 5 1 13 1 1 3 482 1688 286 25 94.809319 MANUFACTURES: 4 1 13 1 2 0 188 1726 504 34 -1 5 1 13 1 2 1 188 1726 112 30 96.826752 $650.00 5 1 13 1 2 2 309 1728 52 32 93.087837 plus 5 1 13 1 2 3 372 1728 97 25 92.200218 .002093 5 1 13 1 2 4 480 1727 30 26 96.840912 of 5 1 13 1 2 5 515 1735 67 24 97.004776 gross 5 1 13 1 2 6 591 1726 101 33 96.850319 receipts 2 1 14 0 0 0 181 1801 1271 191 -1 3 1 14 1 0 0 181 1801 1271 191 -1 4 1 14 1 1 0 185 1801 1188 35 -1 5 1 14 1 1 1 185 1805 111 25 94.823456 221176. 5 1 14 1 1 2 309 1805 63 25 96.430977 GAS 5 1 14 1 1 3 382 1804 202 25 96.482193 COMPANIES: 5 1 14 1 1 4 594 1803 66 25 96.779808 Each 5 1 14 1 1 5 666 1811 96 25 96.584610 person, 5 1 14 1 1 6 772 1803 57 25 96.902763 firm 5 1 14 1 1 7 837 1811 27 17 96.988342 or 5 1 14 1 1 8 872 1802 149 33 96.663361 corporation 5 1 14 1 1 9 1029 1802 106 32 96.564850 engaged 5 1 14 1 1 10 1143 1802 26 25 96.564850 in 5 1 14 1 1 11 1177 1802 39 25 96.966652 the 5 1 14 1 1 12 1224 1801 107 26 97.004143 business 5 1 14 1 1 13 1342 1801 31 25 96.978271 of 4 1 14 1 2 0 185 1839 1211 36 -1 5 1 14 1 2 1 185 1842 91 33 96.663605 selling 5 1 14 1 2 2 287 1851 29 17 95.944435 or 5 1 14 1 2 3 325 1842 142 32 96.671227 distributing 5 1 14 1 2 4 474 1842 91 26 96.684113 natural 5 1 14 1 2 5 573 1850 43 24 96.684113 gas 5 1 14 1 2 6 626 1841 83 26 96.253532 and/or 5 1 14 1 2 7 715 1841 80 33 95.848381 liquid 5 1 14 1 2 8 800 1841 133 33 96.905685 petroleum 5 1 14 1 2 9 941 1841 27 25 96.944939 in 5 1 14 1 2 10 977 1849 30 17 96.944939 an 5 1 14 1 2 11 1014 1844 96 22 96.417427 amount 5 1 14 1 2 12 1118 1840 70 33 95.928810 equal 5 1 14 1 2 13 1197 1840 41 25 96.830894 3% 5 1 14 1 2 14 1248 1839 29 26 96.707993 of 5 1 14 1 2 15 1280 1839 40 26 96.707993 the 5 1 14 1 2 16 1328 1847 68 24 96.915512 gross 4 1 14 1 3 0 183 1878 1269 36 -1 5 1 14 1 3 1 183 1882 107 32 96.824051 receipts 5 1 14 1 3 2 301 1882 38 26 96.971214 for 5 1 14 1 3 3 345 1881 39 26 96.973770 the 5 1 14 1 3 4 392 1881 106 26 95.959724 business 5 1 14 1 3 5 507 1881 133 25 96.931587 transacted 5 1 14 1 3 6 648 1880 33 32 96.654533 by 5 1 14 1 3 7 689 1880 60 26 96.545418 such 5 1 14 1 3 8 755 1888 97 24 96.905426 person, 5 1 14 1 3 9 860 1880 57 25 96.949081 firm 5 1 14 1 3 10 925 1888 27 17 96.576950 or 5 1 14 1 3 11 961 1879 147 33 96.576950 corporation 5 1 14 1 3 12 1115 1879 27 26 96.808899 in 5 1 14 1 3 13 1149 1879 40 25 95.309418 the 5 1 14 1 3 14 1198 1879 55 31 96.898758 City 5 1 14 1 3 15 1261 1879 30 25 96.992401 of 5 1 14 1 3 16 1294 1878 111 26 96.694496 Prichard 5 1 14 1 3 17 1414 1878 38 26 96.694496 for 4 1 14 1 4 0 181 1917 1234 36 -1 5 1 14 1 4 1 181 1920 45 26 96.878281 the 5 1 14 1 4 2 233 1920 137 37 96.878281 preceding 5 1 14 1 4 3 373 1928 54 25 96.823837 year 5 1 14 1 4 4 435 1920 61 25 94.768715 from 5 1 14 1 4 5 503 1919 41 26 96.774109 the 5 1 14 1 4 6 553 1919 51 26 96.672829 sale 5 1 14 1 4 7 613 1919 30 26 96.196083 of 5 1 14 1 4 8 648 1919 60 26 97.000870 such 5 1 14 1 4 9 713 1919 94 26 93.667084 natural 5 1 14 1 4 10 815 1927 43 24 93.667084 gas 5 1 14 1 4 11 867 1919 82 36 95.684891 and/or 5 1 14 1 4 12 957 1918 76 33 96.870834 liquid 5 1 14 1 4 13 1039 1918 132 33 91.880447 petroleum 5 1 14 1 4 14 1180 1917 53 27 96.891716 sold 5 1 14 1 4 15 1242 1926 26 17 96.400230 or 5 1 14 1 4 16 1276 1917 139 26 74.796310 distributed 4 1 14 1 5 0 181 1956 1214 36 -1 5 1 14 1 5 1 181 1959 67 26 96.220840 from 5 1 14 1 5 2 257 1967 52 25 96.636734 any 5 1 14 1 5 3 316 1955 66 37 89.694946 point 5 1 14 1 5 4 389 1967 26 18 89.694946 or 5 1 14 1 5 5 421 1958 94 34 96.785736 points 5 1 14 1 5 6 507 1967 27 18 94.831871 in 5 1 14 1 5 7 541 1959 41 25 96.651520 the 5 1 14 1 5 8 591 1959 56 32 95.868629 City 5 1 14 1 5 9 655 1958 30 26 95.868629 of 5 1 14 1 5 10 689 1958 112 26 92.414970 Prichard 5 1 14 1 5 11 808 1958 35 33 95.089951 by 5 1 14 1 5 12 851 1951 60 33 96.921814 such 5 1 14 1 5 13 915 1966 95 25 96.766884 person, 5 1 14 1 5 14 1020 1958 61 30 94.545135 firm, 5 1 14 1 5 15 1091 1957 46 26 94.545135 and 5 1 14 1 5 16 1146 1956 148 34 95.864975 corporation 5 1 14 1 5 17 1302 1956 37 26 96.965973 for 5 1 14 1 5 18 1348 1964 47 25 97.002441 any 2 1 15 0 0 0 179 1998 269 33 -1 3 1 15 1 0 0 179 1998 269 33 -1 4 1 15 1 1 0 179 1998 269 33 -1 5 1 15 1 1 1 179 2006 111 25 96.693192 purpose 5 1 15 1 1 2 299 1998 149 26 93.553818 whatsoever. 2 1 16 0 0 0 179 2073 1260 37 -1 3 1 16 1 0 0 179 2073 1260 37 -1 4 1 16 1 1 0 179 2073 1260 37 -1 5 1 16 1 1 1 179 2077 53 25 96.995255 The 5 1 16 1 1 2 239 2076 128 34 96.912430 provision 5 1 16 1 1 3 375 2077 29 25 97.008896 of 5 1 16 1 1 4 407 2076 39 26 97.005760 the 5 1 16 1 1 5 455 2075 75 27 96.935410 above 5 1 16 1 1 6 537 2076 133 32 96.411980 paragraph 5 1 16 1 1 7 677 2079 25 22 95.921928 to 5 1 16 1 1 8 711 2076 31 25 95.921928 be 5 1 16 1 1 9 752 2075 97 33 93.306175 applied 5 1 16 1 1 10 855 2078 12 22 84.241638 t 5 1 16 1 1 11 873 2083 16 17 84.241638 o 5 1 16 1 1 12 899 2075 122 33 96.670563 operation 5 1 16 1 1 13 1027 2074 26 26 96.670563 in 5 1 16 1 1 14 1060 2075 39 25 95.996696 the 5 1 16 1 1 15 1107 2074 82 26 95.683647 Police 5 1 16 1 1 16 1194 2073 150 33 96.854858 jurisdiction 5 1 16 1 1 17 1352 2081 33 18 95.119690 on 5 1 16 1 1 18 1392 2073 47 25 96.875404 the. 2 1 17 0 0 0 864 2113 773 33 -1 3 1 17 1 0 0 864 2113 773 33 -1 4 1 17 1 1 0 864 2113 773 33 -1 5 1 17 1 1 1 864 2113 773 33 95.000000 2 1 18 0 0 0 711 2122 926 39 -1 3 1 18 1 0 0 711 2122 926 39 -1 4 1 18 1 1 0 711 2122 926 39 -1 5 1 18 1 1 1 711 2122 926 39 95.000000 2 1 19 0 0 0 58 2110 1051 53 -1 3 1 19 1 0 0 58 2110 1051 53 -1 4 1 19 1 1 0 58 2110 1051 53 -1 5 1 19 1 1 1 58 2138 67 12 45.587578 = 5 1 19 1 1 2 177 2111 430 51 0.000000 hasis-oftone-andonehalfG—4y0 5 1 19 1 1 3 608 2110 109 52 40.251484 fsaid-er 5 1 19 1 1 4 714 2123 45 30 16.653069 oss 5 1 19 1 1 5 767 2110 106 53 16.653069 receipts: 5 1 19 1 1 6 920 2152 21 2 0.000000 oS 2 1 20 0 0 0 307 2125 1329 54 -1 3 1 20 1 0 0 307 2125 1329 54 -1 4 1 20 1 1 0 307 2125 1329 54 -1 5 1 20 1 1 1 307 2125 1329 54 95.000000 Page 40 39 There is hereby levied and imposed upon each person, firm, or corporation which sells _ merchandise or gas appliances i in addition to furnishing manufactured or natural gas, the same license. or privilege tax as is otherwise provided on other retail merchants... -- 447177. GASOLINE RETAIL DEALERS: $100.00 per pump. 422178. GASOLINE, WHOLESALE DEALERS: -000635 of the gross sales of gasoline for the preceding year. 453179. GAS AND AIR PRODUCTS: Dealers in Oxygen-Acetylene-Compressed air and all other gases except Butane Gas. © $650.00 plus .002093 of gross receipts 238180. GAS FITTERS: Must have State and/or County Card Must have $10,000.00 Surety Bond $200.00 plus .001524 of gross receipts if selling and installing wares 238181. GAS FITTERS: When another license is paid for any other business engaged in or by : gas companies. ( $115.00 443182. GAS STOVES OR FIXTURES: $150.00 plus .002010 of gross receipts 452183. GENERAL MERCHANDISE: $150.00 plus .001590 of gross receipts 453184. GIFT SHOP: $150.00 plus .001590 of gross receipts 454185. GOING OUT OF BUSINESS SALE: $200.00 448186A. GOLD: (a) Buyers of gold, silver or other precious metals and stones operating as a sub-section of an existing licensed business. $300.00 plus .002965 of gross receipts 448186B. GOLD: Itinerant buyer of gold. Must be approved by the City Council. $545.00 713187. GOLF LINKS: $150.00 plus .001790 of gross receipts 422188. GROCERIES WHOLESALE: Must have Board of Health Permit before license can be issued. $150.00 plus .001524 of gross receipts == 45 189-GROCERIES = RETAIE: = = a ——— Page 41 40 Must have Board of Health Permit before license can be issued. $650.00 plus 002093 of gross receipts 327190. GYPSUM PLANT:_ an $150.00 plus .001524 of gross receipts 444191. HARDWARE STORE: $150.00 plus .001790 of gross receipts 812192. HAT CLEANING AND RENOVATING: $150.00 plus .001790 of gross receipts 713193. HEALTH CLUB OR GYMNASIUM: $150.00 plus .001790 of gross receipts 4465194. HEARING AID DEVICES: All persons or firms engaged in accepting orders or selling. $150. 00 plus .001873 of gross receipts 721195. HOTELS OR MOTELS: $150.00 plus .003883 of gross receipts 561196. HOUSE CLEANING: - $150.00 plus 002566 of gross receipts 238197. HOUSE MOVER: ; Must have $10,000.00 Surety Bond $200.00 238198. HOUSE WRECKER: One who demolishes houses or sells old lumber and brick, etc. Must have $10,000.00 Surety Bond $300.00 plus .002052 of gross receipts 311199. ICE CREAM MANUFACTURES: Manufactures of stores, of agents or distributors of whether manufactured within the City of Prichard or not. Must have Board of Health Permit before license can be issued. $650.00 plus .002093 of gross receipts 454200. ICE CREAM PEDDLERS: Must have Board of Health Permit before license can be issued. $150.00 plus .002040 of gross receipts 445201. ICE CREAM — RETAIL: { Must have Board of Health Permit before license can be issued. $150.00 plus .002224 of gross receipts 422202. ICE CREAM ~ DEALER: Must have Board of Health Permit before license can be issued. = 50-00 phus002040-of pross-receipts——— = ar = Page 42 Al 312203. ICE FACTORIES: Must have Board of Health Permit before license can be issued. $150. 00 plus .002237 of gross receipts 325204, INSECTICIDES: $150.00 plus .001790 of gross receipts 541205, INSULATORS: Insulating ice boxes, building etc. against cold or heat, and where no license for construction work has been obtained. $150.00 plus .001975 of gross receipts 524206, INSURANCE: a) Fire and Marine Insurance. Each person, firm or corporation doing business in the City 0 Prichard shall pay $4.00 on each $100.00 and major fraction thereof of the gross premiums on policies issued for the preceding calendar year on property located in the City of Prichard and Police jurisdiction thereof, less premiums returned by cancellation provided that each person, firm or corporation which has not done business in the City of Prichard shall pay a license of $100.00 and there shall be an adjustment at the expiration of the year of such license according to the schedule herein before specified. b) Other insurance: Each person, firm or corporation doing any other kind of business than those specified in subdivision (a)(c) and (f) shall pay $20.00 and $1.00 in each $100.00 and major fraction thereof of gross premium less the premiums returned by cancellation received during the previous year to citizens to the City of Prichard and Police jurisdiction thereof. c) Mutual Aid Association: SAME AS FIRE AND MARINE INSURANCE, d) Persons, firms, or corporation writing own insurance shall pay same license as other agents or dgencies. Provided.that this shall not apply to Knights or Pythias, Odd Fellows and such incorporated fraternal orders. e) Butial Insurance same rate as Life Insurance. f) Automobile, Fire; Theft, or Collision Insurance. SAME RATE AS LIFE INSURANCE. 524207. INSURANCE ADJUSTERS: $600.00 361196. JANITORIAL SERVICE: $150.00 plus .002566 of gross receipts 448208. JEWELRY STORE: $150.00 plus .002965 of gross receipts 453209, JUNK DEALER: Handling paper, rags, and other nonmetallic materials. $150.00 plus .001838 gross receipts. Page 43 42 433210. JUNK COLLECTOR/SHOPS: Purchasing or disposing of old castings and metals of any kind, waste paper, rags, and like materials are hereby declared to be keepers of junk shops and subject to the requirements herein set forth. Junk collectors in truck/wrecker. .$150.00.plus..001838 of gross receipts 531211, LAND, LAND AND DEVELOPMENT OR REAL ESTATE COMPANIES OR AGENTS: Selling their own property exclusively, whether inside or outside city maintaining an office in the city. $600.00. 562211A, LANDFILLS: The term landfill as used herein shall refer to any lot, parcel, tract, or acreage of land use for the purpose of disposal, treatment, storage, or processing of solid wastes. Must obtain a permit from the Alabama Department of Environment Management and all other applicable state, federal or local permitting authorities. Minimum license of $5,750.00 or 0.07805 of annual gross receipts, whichever is higher. 561212. LANDSCAPE GARDENER AND/OR DEALERS IN SHRUBBERY: Engaged in the business of landscape gardener and/or dealer in or selling shrubbery, fruit trees, flower plants or other plants. Must have a $10,000.00 Surety Bond $150.00 plus .001790 of gross receipts 230080. LAND CLEARING SERVICE: Must have a $10,000.00 Surety Bond $300.00 812213. LAUNDRIES/DRY CLEANERS: Branch laundries or officers where laundry is received or delivered regardless of whether a part of the work is done there or elsewhere in the City. © ; $150.00 plus .001790 of gross receipts 812214. LAUNDROMAT: AUTOMATIC: Note: If the sell of misc. items with Laundromat, a Merchant Retail License is required. If dry cleaning service is within Laundromat, a Laundries License is required in addition to the above license. $150.00 plus .004481 of gross receipts 341215. LAWYERS: $600.00 422216. LEATHER GOODS: $150.00 plus .002698 of gross receipts 812217. LINEN SUPPLY COMPANIES: Fumishing linens, uniforms, jackets, etc, $150.00 plus .001790 of gross receipts 445218. LIQUOR-RETAIL Must p approved by the City Council $65000 417% License is non-transferable. Page 44 43 In addition to this license there is a 12% TAX on all purchase of liquor from ABC stores. 445219. LIQUOR-RETAIL, PRIVATE CLUBS: Any yachting club affiliated with the Southern-Yachting Association, any veterans.club affiliated with veterans. organization, any. =. fraternal and benevolent club affiliated with a national organization may obtain this license for the sale of liquor at retail and shall not be required to purchase any other license for sale of liquor 12% of the amount of all purchases of liquor and/or wines from State ABC Stores during the preceding calendar year or $50.00 whichever sum is greater. 323220. LITHOGRAPHERS: $150.00 plus .002526 of gross receipts 811221. LOCKSMITHS-KEY MANUFACTURES: $150.00 plus .002916 of gross receipts 721222, LODGING HOUSES: Receiving transients. Must have a Board of Health Permit before license can be issued. $150.00 plus .003259 of gross receipts 113223. LOG, TIMBER OR LUMBER MERCHANT: Each dealer engaged in buying, receiving, or otherwise handling or storing logs, timber, cross ties or paper mill wood or logs either for him self or as an agent. $150.00 plus .002224 of gross receipis 113224, LUMBER: Lumber, Manufacturing. SAME AS MANUFACTURERS. As used herein, the term “Lumber Manufacturing” is defined as the operation of a saw mill, concentration yard of planning mill, either actually manufacturing lumber from logs and/or processing it for shipment in wholesale lots. The concentration of unfinished lumber and the processing thereof into finished lumber for shipment in wholesale lots by carload or truckload is recognized as manufacturing and not a wholesale dealer of lumber. Wood treatment to prevent decay. $150.00 plus .002010 of gross receipts a) Wholesale Dealers in Lumber. SAME AS WHOLESALE MERCHANTS. As used herein, the term Wholesale Dealer in Lumber is defined as a person, firm, or corporation who buys and sells lumber in wholesale quantities, by carload or truckload, without making deliveries from a yard in the City of Prichard, and who does not operate machinery; such term shall include officer wholesalers, brokers, commission, buyers, and sellers, operating an office in the City, but shall not include manufacturers of lumber who sell their own lumber in wholesale lots and this schedule shall not apply to concentration yards, saw mills, or planning mills paying a license under Paragraph (a) of the schedule. $150.00 plus .001736 of gross receipts. b) Retail Lumber Dealers or Lumber yards. SAME AS MERCHANTS, As used herein, the term “Retail Lumber Dealer” is defined as a person, firm, or corporation engaged in the business of selling lumber and lumber projects in retail quantities direct to consumers or contractors. $150.00 plus .001590 of gross receipts. 722225. LUNCH ROOMS OR STANDS: = Masthave-Board-of Health Permit before license-can_be-issued: = Page 45 44 $150.00 plus ,003109 of gross receipts 332226. MACHINE SHOP OR WIRE WORK. $150.00 plus 002656 of grossreceipts = tt wee ce 532227. MACHINERY AND TOOLS-SMALL-FOR HIRE: To include power lawnmowers. Where this is the principal business. - $150.00 plus .003581. of gross receipts 532228. MACHINERY-HEAVY —FOR HIRE: Such as tractors, bulldozers, cranes, steam rollers ete. $150.00 plus .002676 of gross receipts 339229. MANUFACTURER: Not otherwise specified: The term “Manufacturer” as used herein is to include each person, firm, corporation or association engaged in manufacturer in processing extract or refining etc. $650.00 plus .002093 of gross receipts. 321230. MANUFACTURERS, MILL WORK: Selling to Wholesalers exclusively. $650.00 plus .002093 of gross receipts. 332231. MARINE AND INDUSTRIAL METAL WORKING PLANT: Including repair and building of vessels, repair, building and manufacturing of machinery, machines parts and all welding and blacksmith shops, (but not including tin shops that are not required to take out contractor’s license). , $150,00 plus 001866 of gross receipts 337232. MATTRESS MANUFACTURER: $150,00 plus .002080 of gross receipts 811233. MATTRESS RENOVATORS OR REPAIRER: , $150.00 plus .002107 of gross receipts 445234, MEATS, FRESH, RETAIL: . Must have Board of Health Permit before license can be issued. $150.00 plus .001524 of gross receipts 711235. MECHANCAL RIDES: Other than amusement devices operated by depositing a coin in a slot: $862.50 per week. ; ; 446236. MEDICINE FOR MAN OR BEAST: Manofacturers, compounders or sellers of. $150.00 { 524237. MERCANTILE REPORTING AGENCIES: Including persons furnishing credit reports for making collections, $150.00 plus .002807 of gross receipts = 153238 MERCHANTS--REFATE: — — Page 46 45 $150.00 plus .001524 of gross receipts 422239. MERCHANTS-WHOLESALE: $150.00 plus .001736 of gross receipts The above licenses are not to include any business, for which a license is specifically required by any other subsection of this schedule and shall apply to cosigned and warehouse stocks, whenever sold or distributed from local warehouse, as well as purchased stock. Merchants selling goods both wholesale and retail are required to report them separately, 492240. MESSENGER SERVICE: Carrying, receiving, or delivering messages within the City of Prichard not to apply to receiving or delivering. $150.00 plus .002456 of gross receipts 422241. MILK DEALERS: Must have Board of Health Permit before license can be issued. $150.00 plus .001524 of gross receipts 314242. MILLS: Not otherwise specified. $650.00 plus .002093 of gross receipts 421243. MIMEOGRAPHING, MULTIGRAPHIC, ETC. For engaging in mimeographing, maultigraphing or similar kind of business (excluding lithographing and printing) each person, firm, corporation. ; $150.00 plus .003554 of gross receipts 713244, MINIATURE GOLF COURSE AND DRIVING RANGES: $150.00 plus .003658 of gross receipts 322245. MONEY LENDERS: $150.00 plus .002868 of gross receipts 453246A. MONUMENTS, TOMBSTONES, STATUARY:RETAIL Agents or dealers. $150.00 plus .002519 of gross receipts 453246. MONUMENTS, TOMBSTONES, STATUARY: WHOLESALE Agents or dealers: $150.00 plus .002347 of gross receipts. Selling retail and wholesale are required to report them separately 441247, MOTOR BIKES OR MOTOR SCOOTER: $150.00 plus .001524 of gross receipts 441248. MOTOR BOATS: Engines (inboard or outboard), Hulls, Supplies, New or Used. $150.00 plus .001524 of gross receipts 441249. MOTORCYCLES AND SUPPLIES: $150.00 plus .001524 of gross receipts 713250. MOVING PICTURES: where admission charged 45.00 plus 003032 of gross-reveipts = - Page 47 46 711251. MUSIC STORES: $150.00 plus .002395 of gross receipts 512252. MUSIC STUDIO AND OUTLET: Music studios furnishing music to places of business by wire connections or emote control, for hire, and places receiving music so furnished and charging thereof. ; $150.00 plus .003658 of gross receipts 453253. NAVAL STORES: $150.00 plus .002628 of gross receipts 311254, NEWSPAPERS: $150.00 plus .003464 of gross receipts 311255. NEWSPAPER: Purporting io be weeklies or monthlies, delivering in the City. $75.00 511256, NEWSSTANDS: Where newspaper and periodicals are sold or where also acting as agency for the distribution of newspaper or periodicals. $150.00 plus .001901 of gross receipts 453257. NOTION AND NOVELTIES: $150.00 plus .002690 of gross receipts 443258. OFFICE EQUIPMENT, COMPUTERS, COPIERS, MACHINES FIXTURES AND/OR SUPPLIES: $150.00 plus .002244 of gross receipts 211259. OLL: Dealers in crude of fuel oil, exclusively retail. $150.00 plus .001590 of gross receipts 454260. OIL~-GREASE: $150.00 plus .001590 of gross receipts 212261. OIL REFINERY: $150.00 plus .001590 of gross receipts 262262. OPTICIAN: $150.00 plus .002368 of gross receipts 541263. OPTOMETRIST: $600.00 plus .001790 of gross receipts 211264, ORNAMENTAL IRON, WIRE, AND BRASS INSTALLATION: Including fences, elevator enclosures, window guards, etc. $150.00 plus .001790 of gross receipts 445265, OVSTERS:;—__ : : — Page 48 47 Must have Board of Health Permit before license can be issued, $150.00 plus .001590 of gross receipts $550.00 plus .000934 of gross receipts 238267, PAINTER, PAPER HANGERS, INTERIOR DECORATORS: (Contractors) Must have a $10,000.00 Surety Bond $300.00 plus .001668 of gross receipts of materials supplied, sold or installed. 311266, PACKING HOUSING COMPANIES: 444268. PAINT, WALL PAPER, ETC:: $150.00 plus .002270 of gross receipts 453269. PAPER OR PAPER BAGS: Dealers in, (Wholesale or retail) $150.00 plus .001790 of gross receipts . 322270. PAPER MILL: $150.00 plus .001524 of gross receipts ’ 812271. PARKING LOT OR STORAGE GARAGES: $150.00 plus .002800 of gross receipts 238272. PAVING CONTRACTOR: $300.00 ; a) And in addition, % of 1% of the cost of the paving work to be done, as shown by the pemnit of the City and no City permit shall be issued by the City to do any paving work until the City license for same is paid to the City. No paving work shall be performed except as otherwise provided, without a permit to perform such work issued by the License Officer. After paving work is completed, the Contractor shall report the actual cost of the work done or performed and shall pay the balance of the amount due. Note: This shall include all persons, firms, or corporations contracting or agreeing for the paving under a stipulation for compensation by way of percentage or commission from the customer, whether maximum limit of costs is or not guaranteed or agreed upon. The amount expended upon each said paving contract or job by the customer or owner shall fix the amount of the license under the schedule written above. b) Any amounts paid by paving contractors under the provisions of paragraph (a) of 272 shall produce an equal amount of credit available to such paving contractor for application to the cost license that may be due the City under Subsection 380 of the License Code of the City for the next succeeding year. °) d) The provisions of this section shall not apply for any paving work performed by paving contractors for any government agency of the United States, State of Alabama and the City and County of Mobile, Alabama. 522273, PAWNBROKERS: Sale of any goods, received as pledges and no person who has not taken out license and piven bond a herein provided, shall offer by sign, advertisement or other “== Publication goods-as pawned-or pawnbroker goods. — —_ —————__ Page 49 48 Must have State License. $575.00 plus .001790 of gross receipts 454274. PEANUT PEDDLER:_ . .. Must have current Board of Health Food Handlers Card. $150.00 plus .001524 of gross receipts 434275. PEDDLERS: Must have Board of Health Food Handlers Card if food or drink items are being sold. $150.00 plus .001524 of gross receipts 454275A. PEDDLER: ONE DAY $50.00 434275B.PEDDLER TWODAY $75.00 454275C. PEDDLER THREEDAY $100.00 454276. PEDDLERS, NOT OTHERWISE SPECIFIED: Must have Board of Health Food Handlers Cared if Food Handlers Card if food or drink items are being sold. $150.00 plus .001524 of gross receipts 453277. PET SHOPS: Including the sale of cats, dogs, birds, etc., each person, firm or corporation. $150.00 plus .002368 of gross receipts 812278. PHOTOGRAPHERS: A studio photographer is hereby defined to be every person, firm or corporation maintaining a studio within the City for the purpose of taking therein, personally or through his or its agents, partners, or employees, photographs of persons at such. studio, and every year complete equipment for the taking of photographs, including all finishing processes, whether inside or outside of such place. $600.00 ; ; 443279, PHOTOGRAPHIC SUPPLIES: Cameras, and camera accessories, etc, $150.00 plus .001729 of gross receipts 621280, PHYSICIANS: same as doctor, 541140 621281. PHYSICIANS AND SURGEONS, SUPPLIES: $150.00 plus 002017 of gross receipts 454282. PIANO OR ORGAN: $150.00 plus .001790 of gross receipts 811283. PIANO TUNER: $150.00 plus .001790 of gross receipts 451284, PISTOLS: ‘ $150.00 plus .002134 of gross receipts Page 50 49 238285, PLASTERER: Each person, firm, corporation or association doing business as Plasterer Stucco worker or Lather, $200.00 422286, PLASTICS: Manufactured or processed and retailed or wholesale. $150.00 plus .002065 of gross receipts 332287. PLATING: Metal or otherwise, where principal business. $150.00 plus .002854 of gross receipts 451288. PLAYING CARDS: Wherever sold, per annum or less time. $150.00 plus .001590 of gross receipts 238289. PLUMBERS: . Must have State Card, City or Prichard Master Plumbers Card or County License. Must have $10,000.00 BOND. $300.00 plus .002154 of gross receipts, where materials fixtures and/or merchandise are used or sold, 444290, PLUMBING FIXTURES AND SUPPLIES: $150.00 plus .002126 of gross receipts 713291. PONY RIDES: $150.00 plus .001790 of gross receipts 454292. POTTERY OR EARTHENWARE: $150.00 plus .001790 of gross receipts 445293A. POULTRY AND EGGS: WHOLESALE Mast have Board of Health Permit before license can be issued $150.00 plus .000980 of gross receipts 445293B. POULTRY AND EGGS: RETAIL Must have Board of Health Permit before Heense can be issued $150.00 plus .001270 of gross receipts 444294A PREFABRICATED HOUSES: WHOLESALE If manufactured, same as merchants; if retailed or wholesales, same as merchant. ; $150.00 plus .001590 of gross receipts 444294B, PREFABRICATED HOUSES- RETAIL: Tf manufactured, same as merchants; if retailed or wholesales, same as merchant. $150.00 plus .001908 of gross receipts 323296. PRINTERS: $150.00 plus .002526 of gross receipts Page 51 50 341297, PROFESSIONS AND VOCATIONS: Each person and each member of a firm partnership and every corporation engaged in any practice, vocation or profession. $600.00 plus .001790 of gross receipts 811298, RADIATORS: ~ $150.00 plus 002896 of gross receipts 515299, RADIO BROADCASTING: $150.00 plus .003550 of gross receipts 443300. RADIO AND/OR TELEVISION SALES AND SERVICE: $150.00 plus .001590 of gross receipts 512301, RADIO BROADCASTING STATIONS: Provided, however, this license shall not apply to that portion of business that may be in interstate or F oreign Commerce, or to business done with the Government of the United States, ; $250.00 plus .003005 of gross receipts 492302. RATLROADS: $25.00 plus the sum of $35.00 for each additional 1,000 inhabitants or majority fraction thereof in the City of Prichard in excess of 1,000 inhabitants according to the Federal Census next preceding the year for which the license tax is assessed; provided, however, ( that the maximum license tax shall not exceed $2,000.00 531303. REAL ESTATE AGENTS: (when office is located within the city or police jurisdiction) $600.00 532304 A, REAL RENTAL PROPERTY: RESIDENTAL UNITS $150.00 per unit 532304 B. REAL RENTAL PROPERTY: COMMERCIAL UNITS $200.00 per unit. 532304 C. COMMERCIAL UNDEVELOPED LAND: $200.00 — First acre or portion thereof, plus $50.00 for each additional acre or portion thereof, plus .002093 of gross receipts, Commercial undeveloped land that is divided by any public roadway shall be considered as separate properties for the purpose of this ordinance. Commercial undeveloped land that is divided into separate portions by lease, sale or a privately maintained roadway shall be considered separate properties for the purpose of this ordinance. Commercial undeveloped land that is not available for lease or development, must be posted as unavailable for lease or development and in such case will not be subject to business fees. Such posted land may only be leased upon the Owner declaring the intent to lease by purchasing a business license for the property. Gross receipts must be reported and paid upon renewal. 4533044. RECYCLING PLANT: Engaged in accepting, handling or disposal of municipal waste for the purpose of recycling, processing, composting, treating, or recovering valuable materials from municipal solid waste provided, however, such term shall not mean any person, firm, or other entity engaged in any manner in the handling, disposal, treating, storage or SE === ocessing:of hazardous materials-as-mmay-be-defined-by-the-Alabama-Departmentof ee Page 52 51 Environmental Management, 40 Code of Federal Regulations 261, as may be amended or governmental body or agency, Minimum License of $1,000.00 811305 REFRIGERATION SERVICE: Repairing or installing refrigerator boxes or show cases etc. $150.00 plus .002710 of gross receipts 811306. REPAIR SHOPS: For repairing bicycles, guns, and pistols, clocks and watches, old furniture, typewriters. (where no typewriters dealers license is paid), automatic sprinklers and sprinklers systems (provided that persons, firms, or corporation taking out the license shall be subject to the same rules and regulations as govern plumbers), refrigerators, radio and televisions, altering clothing (including suits, pants, ete), stoves, washing machines, repairing or sharpening lawn mowers, small electric appliances of all types (such as irons, portable fans, wattle irons, or other small appliances) repairing or sharpening saws of any and all types, and for repair shops not otherwise specified. $150.00 plus 002916 of gross receipts 623307. REST, CONVALESCENT AND/OR NURSING HOMES: Must have a State License $3,450 or 1.15% on all gross receipts whichever is more. 722308. RESTAURANTS, CAFES, LUNCH AND SANDWICH STANDS: Must have Board of Health Permit before license can be issued. $150.00 plus .003109 of gross receipts 454309. RETAIL SALES: The term retail sale or sale at retail wherever used in any section or subsection of this code is defined as any and all sales not covered by the term wholesale as defined in this code, $150.00 plus .001790 of gross receipts 333310. ROAD AND FARM EQUIPMENT AND/OR MACHINERY: Each person, firm or corporation dealing in an carrying of heavy road and farm equipment and/or machinery, $230.00 plus .001694 of gross receipts 454311. ROLLING STORES: Persons, firms, or corporation operating what is known as Rolling Stores shall pay for each motor store using the street per annum. Must have current Board of Health Permit and vehicle must be inspected. $150.00 plus .002024 of gross receipts 324312. ROOFING MATERIAL MANUFACTURING PLANT: 3650.00 plus .002093 of gross receipts : 339313. RUBBER STAMPS OR STENCILS: Each manufacturer or dealer in rubber stamps or agents thereof. $150.00 plus .002154 of gross receipts 336314 SAIL MAKERS, AWNINGS: - = Page 53 352 $150.00 plus .002566 of gross receipts 453315. SALVAGING MERCHANDISE: ; $150.00 plus .001790 of gross receipts 238316. SAND BLASTING: Cleaning building by $150.00 plus .002422 of gross receipts 321317. SAW MILLS: $650.00 plus .002093 of gross receipts 611318. SCHOOLS: (This license shall not apply to schools operated by the State, County and City or to Public Schools.) . $500.00. 453319. SEEDS: $150.00 plus .001790 of gross receipts 562320. SEPTIC TANKS: Building, Cleaning Installing $300.00 plus .001790 of gross receipts 453321. SERVICES: Not otherwise specified when not in conflict with any other section of this code, each person, firm, or corporation operating or performing such service shall pay the license specified for whatever licensed service is most similar from a competitive standpoint $150.00 plus .001790 of gross receipts 453322. SEWING MACHINES: $150.00 plus .001590 of gross receipts 453323. SHOES AND BOOTS: $150.00 plus .001790 of gross receipts 713324. SHOOTING GALLERIES: Or contrivances of like nature $150.00 plus .001790 of gross receipts 522325. SHORTS LOAND/RAPID REFUND AGENTS: $150.00 plus 001790 of gross receipts 713326. SIDE SHOWS: Or exhibitions or painting, pictures, freaks, curiosities, museum of anatomy, etc. in connection therewith per week. Must be approved by the City Council. $826.50 per week. : 238327. SIBEWALK CONSTRUCTION: No persons or persons, firms associations or corporations shall be permitted to lay cement sidewalks in the City of Prichard without first obtaining a permit from the Inspection Department before permits are issued. This includes contractors putting down cement sidewalks and curbing. $150.00 plus .002161 of gross receipts Page 54 53 487328, SIGHTSEEING VEHICLES: Mast provide proof of msurance $150.00 plus .002491 of gross receipis 238329. SIGN COMPANY: Repairing, erecting, sign repairing and show card writing, Must have a $10,000.00 Surety Bond. Not required for poster, billboard, neon, electrical sign or decorative painting. $150.00 plus .002456 of gross receipts 453330. SILVERWARE: $150.00 plus .002965 of gross receipts 713331. SKATING RANK: $150.00 plus .003658 of gross receipts 445332. SODA FOUNTAINS: Must have Board of Health Permit before license can be issued. $150.00 plus .003109 of gross receipts 445333. SODA WATER: Must have Board of Health Permit before license can be issued. $150.00 plus .001590 of gross receipts 339334, STAGE SCENERY: Manufacturing of to include curtains, drops, drapes, floats, etc. $150.00 plus .002484 of gross receipts . 454335, STATIONERY: $150.00 plus .002340 of gross receipts 493336, STORAGE OF GOODS OR MERCHANDISE: whether in transit or otherwise on value on ‘merchandise stored therein. $150.00 plus .002814 of gross receipts 443337, STORE FIXTURES: $150.00 plus .002340 of gross receipts 711338. STREETS FAIRS: Or Carnival Shows-each street fair and are subject to Police Regulations ‘ Must be approved by the City Council. $826.50 per week. 312339, TABLE WINE-RETAIL: Must have approval of the City Council and have ABC license. $400.00 312340. TABLE WINE-WHOLESALE: Must have approval of the City Council and have ABC license. $287.50 Page 55 54 812341, 5 1 2 1 1 2 347 284 141 26 93.596703 TAILORS 5 1 2 1 1 3 497 286 49 24 96.967865 and 5 1 2 1 1 4 554 286 244 26 96.450790 ALTERATIONS: 2 1 3 0 0 0 230 320 496 38 -1 3 1 3 1 0 0 230 320 496 38 -1 4 1 3 1 1 0 230 320 496 38 -1 5 1 3 1 1 1 230 320 105 38 94.691757 $150.00 5 1 3 1 1 2 345 322 52 32 92.553246 plus 5 1 3 1 1 3 407 323 101 25 92.553246 .002382 5 1 3 1 1 4 517 323 29 26 94.080223 of 5 1 3 1 1 5 551 331 66 24 91.231522 gross 5 1 3 1 1 6 625 324 101 33 96.842567 receipts 2 1 4 0 0 0 227 398 496 74 -1 3 1 4 1 0 0 227 398 496 74 -1 4 1 4 1 1 0 229 398 336 27 -1 5 1 4 1 1 1 229 398 105 26 86.313995 812342; 5 1 4 1 1 2 344 399 221 26 20.807426 TATTOOING:- 4 1 4 1 2 0 227 434 496 38 -1 5 1 4 1 2 1 227 434 105 29 94.813721 $575.00 5 1 4 1 2 2 341 437 53 32 91.738686 plus 5 1 4 1 2 3 404 438 98 25 86.365097 .003911 5 1 4 1 2 4 515 439 28 24 96.986725 of 5 1 4 1 2 5 548 446 66 24 95.930740 gross 5 1 4 1 2 6 623 439 100 33 95.776581 receipts 2 1 5 0 0 0 220 512 1239 190 -1 3 1 5 1 0 0 220 512 1239 190 -1 4 1 5 1 1 0 225 512 1234 41 -1 5 1 5 1 1 1 225 512 105 26 66.353516 341343. 5 1 5 1 1 2 341 513 67 25 96.820892 TAX 5 1 5 1 1 3 414 514 145 26 96.346046 EXPERTS 5 1 5 1 1 4 570 515 49 26 96.308105 OR 5 1 5 1 1 5 625 515 223 27 96.311073 ADJUSTMENT 5 1 5 1 1 6 855 517 163 26 95.407532 BUREAUS: 5 1 5 1 1 7 1028 518 65 26 96.128365 Each 5 1 5 1 1 8 1099 527 94 24 96.716293 person, 5 1 5 1 1 9 1202 520 62 30 96.944885 firm, 5 1 5 1 1 10 1275 528 26 18 96.949944 or 5 1 5 1 1 11 1309 521 150 32 96.877693 corporation 4 1 5 1 2 0 224 551 1221 39 -1 5 1 5 1 2 1 224 551 121 32 96.238487 engaging 5 1 5 1 2 2 352 551 26 26 95.871689 in 5 1 5 1 2 3 384 552 39 25 96.697517 the 5 1 5 1 2 4 431 552 106 26 96.864716 business 5 1 5 1 2 5 547 553 30 26 96.999809 of 5 1 5 1 2 6 581 554 161 32 96.160652 undertaking, 5 1 5 1 2 7 752 563 26 18 96.279289 or 5 1 5 1 2 8 787 555 128 26 96.669899 advertises 5 1 5 1 2 9 922 559 26 22 96.866425 to 5 1 5 1 2 10 957 556 125 26 96.866425 undertake 5 1 5 1 2 11 1090 557 39 26 96.917244 the 5 1 5 1 2 12 1138 558 143 32 96.503975 adjustment 5 1 5 1 2 13 1288 559 30 25 96.943130 of 5 1 5 1 2 14 1322 562 67 22 96.638115 taxes 5 1 5 1 2 15 1398 560 47 25 96.638115 and 4 1 5 1 3 0 221 588 1186 41 -1 5 1 5 1 3 1 221 588 41 25 96.851051 the 5 1 5 1 3 2 269 590 100 31 96.878197 making 5 1 5 1 3 3 377 590 30 25 95.979294 of 5 1 5 1 3 4 411 590 93 26 95.979294 income 5 1 5 1 3 5 511 594 39 22 96.723572 tax 5 1 5 1 3 6 558 595 90 29 96.553818 reports 5 1 5 1 3 7 658 600 26 17 92.928741 or 5 1 5 1 3 8 691 593 83 32 96.946777 giving 5 1 5 1 3 9 782 594 130 30 94.897346 assistance 5 1 5 1 3 10 918 594 28 25 94.897346 in 5 1 5 1 3 11 952 595 97 32 96.459442 making 5 1 5 1 3 12 1056 595 94 26 96.755272 income 5 1 5 1 3 13 1158 599 40 22 96.755272 tax 5 1 5 1 3 14 1206 600 89 29 96.493820 reports 5 1 5 1 3 15 1305 605 26 17 96.493820 or 5 1 5 1 3 16 1339 598 68 25 96.893021 other 4 1 5 1 4 0 220 628 1173 39 -1 5 1 5 1 4 1 220 630 95 29 96.198029 reports 5 1 5 1 4 2 321 628 107 32 96.198029 required 5 1 5 1 4 3 435 629 33 32 96.970337 by 5 1 5 1 4 4 475 629 93 26 93.399864 various 5 1 5 1 4 5 577 631 177 31 96.289932 governmental 5 1 5 1 4 6 763 631 117 33 96.557724 agencies. 5 1 5 1 4 7 889 632 58 26 96.957497 This 5 1 5 1 4 8 956 632 87 27 96.849968 license 5 1 5 1 4 9 1052 633 60 27 45.070961 shall 5 1 5 1 4 10 1119 637 43 23 96.750023 not 5 1 5 1 4 11 1170 634 71 33 95.763016 apply 5 1 5 1 4 12 1248 638 25 22 96.224022 to 5 1 5 1 4 13 1282 635 111 31 95.314346 auditors, 4 1 5 1 5 0 221 667 918 35 -1 5 1 5 1 5 1 221 669 160 28 96.245659 accountants, 5 1 5 1 5 2 391 675 26 17 93.120300 or 5 1 5 1 5 3 425 667 168 33 92.817444 bookkeepers, 5 1 5 1 5 4 601 669 55 32 96.813377 who 5 1 5 1 5 5 665 677 47 25 96.981346 pay 5 1 5 1 5 6 719 670 76 26 96.605980 under 5 1 5 1 5 7 801 670 40 26 96.776840 the 5 1 5 1 5 8 848 671 161 26 96.416840 Professional 5 1 5 1 5 9 1018 672 121 26 96.684708 Schedule. 2 1 6 0 0 0 219 703 107 28 -1 3 1 6 1 0 0 219 703 107 28 -1 4 1 6 1 1 0 219 703 107 28 -1 5 1 6 1 1 1 219 703 107 28 95.993263 $600.00 2 1 7 0 0 0 215 781 992 142 -1 3 1 7 1 0 0 215 781 992 74 -1 4 1 7 1 1 0 217 781 990 40 -1 5 1 7 1 1 1 217 781 106 27 96.391319 485344, 5 1 7 1 1 2 334 782 79 26 95.565094 TAXI 5 1 7 1 1 3 422 783 91 26 96.725693 CABS: 5 1 7 1 1 4 525 784 117 32 94.860771 Operated 5 1 7 1 1 5 650 785 62 26 94.860771 from 5 1 7 1 1 6 721 794 15 17 95.436752 a 5 1 7 1 1 7 743 794 86 24 96.475136 garage 5 1 7 1 1 8 837 795 28 17 96.527008 or 5 1 7 1 1 9 872 787 75 26 95.423950 office 5 1 7 1 1 10 956 795 64 25 96.969803 upon 5 1 7 1 1 11 1027 788 124 33 95.169586 telephone 5 1 7 1 1 12 1161 789 46 25 94.218964 call 4 1 7 1 2 0 215 820 528 35 -1 5 1 7 1 2 1 215 820 75 26 93.677231 Must 5 1 7 1 2 2 299 822 32 24 96.951340 be 5 1 7 1 2 3 341 823 127 30 96.920746 approved 5 1 7 1 2 4 477 823 33 31 96.963516 by 5 1 7 1 2 5 519 823 40 25 97.014008 the 5 1 7 1 2 6 569 824 58 31 97.016617 City 5 1 7 1 2 7 636 824 107 26 96.831520 Council 3 1 7 2 0 0 215 859 453 33 -1 4 1 7 2 1 0 215 859 453 33 -1 5 1 7 2 1 1 215 859 74 25 95.846863 Must 5 1 7 2 1 2 297 860 105 32 95.215019 provide 5 1 7 2 1 3 410 862 78 30 96.714142 proof 5 1 7 2 1 4 494 862 28 24 96.899925 of 5 1 7 2 1 5 527 862 141 25 96.730026 insurance. 3 1 7 3 0 0 215 894 358 29 -1 4 1 7 3 1 0 215 894 358 29 -1 5 1 7 3 1 1 215 894 106 29 96.845436 $150.00 5 1 7 3 1 2 331 897 57 25 96.507980 each 5 1 7 3 1 3 395 898 48 24 96.699829 taxi 5 1 7 3 1 4 453 898 42 25 96.889061 cab 2 1 8 0 0 0 209 972 516 143 -1 3 1 8 1 0 0 209 972 516 143 -1 4 1 8 1 1 0 212 972 449 29 -1 5 1 8 1 1 1 212 972 106 27 94.271614 485345. 5 1 8 1 1 2 329 974 78 25 96.134010 TAXI 5 1 8 1 1 3 417 975 83 25 96.217346 CABS 5 1 8 1 1 4 508 975 153 26 96.746056 DRIVERS: 4 1 8 1 2 0 210 1012 515 32 -1 5 1 8 1 2 1 210 1012 74 25 67.428757 Must 5 1 8 1 2 2 292 1013 106 31 96.461487 provide 5 1 8 1 2 3 407 1016 102 23 93.217651 current 5 1 8 1 2 4 518 1014 106 25 92.520988 driver’s 5 1 8 1 2 5 633 1016 92 24 96.961800 license 4 1 8 1 3 0 209 1050 454 33 -1 5 1 8 1 3 1 209 1050 74 25 87.057343 Must 5 1 8 1 3 2 291 1051 106 31 96.563210 provide 5 1 8 1 3 3 405 1052 78 31 96.900803 proof 5 1 8 1 3 4 489 1052 29 25 93.163422 of 5 1 8 1 3 5 522 1053 141 27 91.261314 msurance. 4 1 8 1 4 0 209 1086 90 29 -1 5 1 8 1 4 1 209 1086 90 29 96.304436 $15.00 2 1 9 0 0 0 207 1164 645 32 -1 3 1 9 1 0 0 207 1164 645 32 -1 4 1 9 1 1 0 207 1164 645 32 -1 5 1 9 1 1 1 207 1164 106 26 84.532692 517346. 5 1 9 1 1 2 324 1165 199 27 96.613113 TELEGRAPH 5 1 9 1 1 3 531 1167 205 27 96.689804 COMPANIES: 5 1 9 1 1 4 748 1167 104 29 96.945389 $375.00 2 1 10 0 0 0 203 1241 499 75 -1 3 1 10 1 0 0 203 1241 499 75 -1 4 1 10 1 1 0 204 1241 438 28 -1 5 1 10 1 1 1 204 1241 131 26 60.731178 517346A. 5 1 10 1 1 2 343 1242 299 27 96.466202 TELEMARKETING: 4 1 10 1 2 0 203 1278 499 38 -1 5 1 10 1 2 1 203 1278 107 28 96.738426 $150.00 5 1 10 1 2 2 319 1280 53 33 93.185570 plus 5 1 10 1 2 3 381 1281 101 26 92.899368 .002368 5 1 10 1 2 4 493 1282 29 25 96.988022 of 5 1 10 1 2 5 527 1290 66 24 96.628738 gross 5 1 10 1 2 6 601 1283 101 33 96.119019 receipts 2 1 11 0 0 0 195 1357 1252 227 -1 3 1 11 1 0 0 195 1357 1252 227 -1 4 1 11 1 1 0 201 1357 1224 38 -1 5 1 11 1 1 1 201 1357 99 25 94.148766 517347 5 1 11 1 1 2 310 1358 214 26 96.261284 TELEPHONES 5 1 11 1 1 3 534 1359 205 26 96.261284 COMPANIES: 5 1 11 1 1 4 749 1361 128 32 96.618385 Exchange 5 1 11 1 1 5 884 1362 102 26 96.618385 License 5 1 11 1 1 6 994 1361 126 32 95.718109 $1,100.00 5 1 11 1 1 7 1128 1364 55 31 96.808517 plus 5 1 11 1 1 8 1192 1372 54 17 96.265556 sum 5 1 11 1 1 9 1255 1364 30 25 96.940575 of 5 1 11 1 1 10 1290 1363 87 28 96.457970 $60.00 5 1 11 1 1 11 1386 1365 39 25 96.999115 for 4 1 11 1 2 0 199 1394 1234 39 -1 5 1 11 1 2 1 199 1394 60 26 96.751991 each 5 1 11 1 2 2 267 1395 130 26 94.002449 additional 5 1 11 1 2 3 409 1397 51 29 94.002449 1,00 5 1 11 1 2 4 469 1396 141 27 96.765190 inhabitants 5 1 11 1 2 5 620 1406 27 17 96.630959 or 5 1 11 1 2 6 653 1398 111 32 96.482224 majority 5 1 11 1 2 7 771 1399 102 26 96.482224 fraction 5 1 11 1 2 8 879 1400 98 25 94.485161 thereof 5 1 11 1 2 9 980 1401 26 25 96.985260 in 5 1 11 1 2 10 1012 1401 39 24 94.552803 the 5 1 11 1 2 11 1061 1401 54 32 94.552803 City 5 1 11 1 2 12 1124 1402 30 24 95.174225 of 5 1 11 1 2 13 1158 1402 110 30 94.086777 Prichard 5 1 11 1 2 14 1276 1403 26 24 94.878372 in 5 1 11 1 2 15 1310 1411 83 17 93.004402 excess 5 1 11 1 2 16 1404 1404 29 24 96.387901 of 4 1 11 1 3 0 197 1432 1250 39 -1 5 1 11 1 3 1 197 1432 91 30 96.655540 20,000 5 1 11 1 3 2 298 1432 140 27 88.791992 inhabitants 5 1 11 1 3 3 447 1434 126 33 92.870590 according 5 1 11 1 3 4 580 1438 25 22 96.788719 to 5 1 11 1 3 5 613 1435 41 26 96.788719 the 5 1 11 1 3 6 680 1436 78 25 96.548790 Federal 5 1 11 1 3 7 768 1437 93 26 96.960838 Census 5 1 11 1 3 8 868 1441 57 22 96.350266 next 5 1 11 1 3 9 932 1436 127 34 94.935074 preceding 5 1 11 1 3 10 1066 1439 40 25 91.661789 the 5 1 11 1 3 11 1111 1447 60 24 91.661789 year 5 1 11 1 3 12 1178 1440 38 25 96.851013 for 5 1 11 1 3 13 1224 1440 79 26 96.989487 which 5 1 11 1 3 14 1310 1441 39 24 96.598541 the 5 1 11 1 3 15 1357 1441 90 26 96.598541 license 4 1 11 1 4 0 196 1470 1167 39 -1 5 1 11 1 4 1 196 1474 40 21 96.910141 tax 5 1 11 1 4 2 245 1470 21 26 96.910141 is 5 1 11 1 4 3 276 1472 116 25 96.683540 assessed: 5 1 11 1 4 4 403 1472 67 32 96.738762 Long 5 1 11 1 4 5 478 1473 112 25 92.275467 Distance 5 1 11 1 4 6 599 1488 9 20 92.275467 - 5 1 11 1 4 7 618 1473 111 32 96.955956 $278.00, 5 1 11 1 4 8 737 1475 56 32 96.228111 plus 5 1 11 1 4 9 801 1476 40 24 96.883720 the 5 1 11 1 4 10 850 1472 53 29 96.623772 sum 5 1 11 1 4 11 911 1477 32 24 96.623772 of 5 1 11 1 4 12 948 1473 85 30 96.679649 $15.00 5 1 11 1 4 13 1042 1477 38 25 96.063690 for 5 1 11 1 4 14 1089 1478 58 25 96.066284 each 5 1 11 1 4 15 1155 1478 130 26 95.672379 additional 5 1 11 1 4 16 1295 1479 68 30 96.721626 1,100 4 1 11 1 5 0 195 1508 1208 39 -1 5 1 11 1 5 1 195 1508 145 27 73.902031 inhabitants 5 1 11 1 5 2 349 1517 27 18 96.238213 or 5 1 11 1 5 3 382 1510 110 33 96.897408 majority 5 1 11 1 5 4 500 1511 100 26 96.888458 fraction 5 1 11 1 5 5 607 1512 96 26 96.693611 thereof 5 1 11 1 5 6 707 1513 26 26 96.950829 in 5 1 11 1 5 7 741 1513 39 26 92.940575 the 5 1 11 1 5 8 789 1514 56 32 92.940575 City 5 1 11 1 5 9 853 1514 31 26 96.945206 of 5 1 11 1 5 10 886 1514 111 26 96.488060 Prichard 5 1 11 1 5 11 1004 1515 26 25 96.488060 in 5 1 11 1 5 12 1038 1523 82 18 96.883675 excess 5 1 11 1 5 13 1130 1516 31 26 96.942421 of 5 1 11 1 5 14 1165 1517 88 30 96.789032 20,000 5 1 11 1 5 15 1262 1517 141 26 96.380806 inhabitants 4 1 11 1 6 0 195 1548 1205 36 -1 5 1 11 1 6 1 195 1548 133 32 49.492531 according 5 1 11 1 6 2 334 1551 22 23 96.459190 to 5 1 11 1 6 3 365 1548 39 26 96.419426 the 5 1 11 1 6 4 412 1549 96 26 96.867950 Federal 5 1 11 1 6 5 518 1551 91 26 74.895844 Census 5 1 11 1 6 6 618 1554 56 22 74.895844 next 5 1 11 1 6 7 681 1552 130 32 96.813354 preceding 5 1 11 1 6 8 817 1548 41 30 96.599976 the 5 1 11 1 6 9 865 1561 56 23 96.599976 year 5 1 11 1 6 10 929 1553 39 26 96.968758 for 5 1 11 1 6 11 975 1553 78 27 97.006653 which 5 1 11 1 6 12 1061 1554 39 25 96.944397 the 5 1 11 1 6 13 1108 1554 90 26 96.937057 license 5 1 11 1 6 14 1206 1558 41 23 96.904648 tax 5 1 11 1 6 15 1254 1555 21 26 96.440857 is 5 1 11 1 6 16 1285 1556 115 26 95.085388 assessed. 2 1 12 0 0 0 188 1624 1231 143 -1 3 1 12 1 0 0 189 1624 1230 109 -1 4 1 12 1 1 0 192 1624 1227 38 -1 5 1 12 1 1 1 192 1624 106 26 68.701050 515348. 5 1 12 1 1 2 311 1626 198 26 95.970863 TELEVISION 5 1 12 1 1 3 515 1627 264 27 96.499809 BROADCASTING 5 1 12 1 1 4 788 1629 147 26 96.748680 STATION: 5 1 12 1 1 5 952 1630 117 26 96.744865 Provided 5 1 12 1 1 6 1076 1631 118 31 96.994621 however, 5 1 12 1 1 7 1203 1631 47 26 96.986099 this 5 1 12 1 1 8 1259 1632 88 26 96.938004 license 5 1 12 1 1 9 1356 1632 63 26 94.668900 shall 4 1 12 1 2 0 189 1663 1197 38 -1 5 1 12 1 2 1 189 1665 43 22 96.973366 not 5 1 12 1 2 2 241 1663 77 32 92.945557 apply 5 1 12 1 2 3 325 1666 21 23 77.402382 to 5 1 12 1 2 4 355 1663 49 26 96.557442 that 5 1 12 1 2 5 410 1664 95 32 96.557442 portion 5 1 12 1 2 6 514 1665 29 27 95.654709 of 5 1 12 1 2 7 547 1665 39 26 96.490181 the 5 1 12 1 2 8 595 1665 109 27 96.954254 business 5 1 12 1 2 9 712 1667 50 25 96.098885 that 5 1 12 1 2 10 769 1675 58 24 96.603622 may 5 1 12 1 2 11 833 1668 32 25 96.603622 be 5 1 12 1 2 12 871 1668 27 25 96.705429 in 5 1 12 1 2 13 904 1669 121 25 96.768784 Interstate 5 1 12 1 2 14 1034 1677 27 17 96.780548 or 5 1 12 1 2 15 1068 1669 101 32 96.191414 Foreign 5 1 12 1 2 16 1178 1671 139 25 96.437920 Commerce 5 1 12 1 2 17 1327 1679 26 17 95.926056 or 5 1 12 1 2 18 1360 1674 26 22 95.926056 to 4 1 12 1 3 0 189 1700 736 33 -1 5 1 12 1 3 1 189 1700 113 27 96.680916 business 5 1 12 1 3 2 313 1702 59 26 96.829712 done 5 1 12 1 3 3 380 1702 58 26 96.779381 with 5 1 12 1 3 4 445 1703 39 26 96.812622 the 5 1 12 1 3 5 494 1704 160 26 96.996422 Government 5 1 12 1 3 6 663 1705 29 26 97.009834 of 5 1 12 1 3 7 697 1705 40 26 96.672752 the 5 1 12 1 3 8 745 1706 88 26 96.672752 United 5 1 12 1 3 9 843 1707 82 26 95.420090 States. 3 1 12 2 0 0 188 1738 107 29 -1 4 1 12 2 1 0 188 1738 107 29 -1 5 1 12 2 1 1 188 1738 107 29 96.875618 $500.00 2 1 13 0 0 0 185 1817 958 65 -1 3 1 13 1 0 0 185 1817 958 65 -1 4 1 13 1 1 0 186 1817 957 39 -1 5 1 13 1 1 1 186 1817 106 26 87.328819 511349. 5 1 13 1 1 2 304 1818 198 26 96.492302 TELEPHONE 5 1 13 1 1 3 509 1819 236 27 90.159019 DIRECTORIES: 5 1 13 1 1 4 757 1821 124 33 96.997749 Soliciting 5 1 13 1 1 5 889 1822 42 25 96.965614 ads 5 1 13 1 1 6 941 1822 46 26 96.440613 and 5 1 13 1 1 7 996 1823 147 33 91.920212 advertising. 4 1 13 1 2 0 185 1854 106 28 -1 5 1 13 1 2 1 185 1854 106 28 94.269073 $345.00 2 1 14 0 0 0 181 1918 1024 90 -1 3 1 14 1 0 0 181 1918 1024 90 -1 4 1 14 1 1 0 182 1918 1023 54 -1 5 1 14 1 1 1 182 1933 105 26 95.912354 561350. 5 1 14 1 1 2 299 1935 177 26 96.341270 TERMITES: 5 1 14 1 1 3 485 1936 150 26 91.102501 Eradication 5 1 14 1 1 4 643 1945 27 17 97.011818 or 5 1 14 1 1 5 678 1918 181 54 96.834808 extermination 5 1 14 1 1 6 867 1938 30 26 96.703056 of 5 1 14 1 1 7 899 1939 114 31 96.698105 termites; 5 1 14 1 1 8 1023 1947 26 18 96.761208 or 5 1 14 1 1 9 1057 1940 148 32 96.313782 fumigation. 4 1 14 1 2 0 181 1970 500 38 -1 5 1 14 1 2 1 181 1970 105 29 93.507530 $150.00 5 1 14 1 2 2 295 1972 54 33 93.242676 plus 5 1 14 1 2 3 359 1974 102 26 85.579224 .004392 5 1 14 1 2 4 471 1974 31 26 96.544571 of 5 1 14 1 2 5 506 1982 65 24 91.688919 gross 5 1 14 1 2 6 580 1975 101 33 96.866920 receipts 2 1 15 0 0 0 177 2050 1167 40 -1 3 1 15 1 0 0 177 2050 1167 40 -1 4 1 15 1 1 0 177 2050 1167 40 -1 5 1 15 1 1 1 177 2050 105 26 95.718964 541351. 5 1 15 1 1 2 294 2051 142 26 96.373466 TESTING 5 1 15 1 1 3 444 2053 270 26 96.363945 LABORATORIES: 5 1 15 1 1 4 725 2054 112 27 96.429863 Whether 5 1 15 1 1 5 843 2055 135 33 95.739937 laboratory 5 1 15 1 1 6 985 2056 20 26 96.668396 is 5 1 15 1 1 7 1014 2057 144 26 96.249771 maintained 5 1 15 1 1 8 1166 2057 25 26 96.249771 in 5 1 15 1 1 9 1200 2057 56 33 96.910645 City 5 1 15 1 1 10 1263 2066 27 17 96.934753 or 5 1 15 1 1 11 1297 2062 47 22 95.165604 not. 2 1 16 0 0 0 27 2091 1610 84 -1 3 1 16 1 0 0 27 2091 1610 84 -1 4 1 16 1 1 0 27 2091 1610 84 -1 5 1 16 1 1 1 27 2091 1610 84 95.000000 2 1 17 0 0 0 177 2087 105 29 -1 3 1 17 1 0 0 177 2087 105 29 -1 4 1 17 1 1 0 177 2087 105 29 -1 5 1 17 1 1 1 177 2087 105 29 96.613655 $345.00 2 1 18 0 0 0 29 2108 1546 77 -1 3 1 18 1 0 0 29 2108 1546 77 -1 4 1 18 1 1 0 29 2108 1546 77 -1 5 1 18 1 1 1 29 2108 1546 77 95.000000 2 1 19 0 0 0 468 2133 1109 55 -1 3 1 19 1 0 0 468 2133 1109 55 -1 4 1 19 1 1 0 468 2133 1109 55 -1 5 1 19 1 1 1 468 2133 1109 55 95.000000 Page 56 55 713352, THEATERS: $300.00 plus .002710 of gross receipts 711353: THEATRICAL: Musical or other similar exhibitions. $150.00 plus .004310 of gross receipis 2383354. TILE DEALERS OR LAYERS: $200.00 plus .002323 of gross receipts 332355. TIN SHOPS: Persons operating tin shops and doing no contracting for tin or sheet metal work of any description, and who are not required to take out contractor’s license. $150.00 plus .002176 of gross receipts. 453356. TOBACCO SALES: Stores and/or stands selling cigars, cigarettes and other tobacco products ; $150.00 plus .002087 of gross receipts 721357. TOURISTS COURTS, HOMES, MOTELS, ETC. $150.00 plus .003883 of gross receipts 451358. TOY DEALERS: Whether seasonal or not. $150.00 plus .002429 of gross receipts 451359. TRADING STAMPS, COUPONS: $150.00 plus .002456 of gross receipts 811360. TRAILERS, AUTOMOBILE, HOUSE OR TRUCK: Each person, firm, or corporation engaged in the business of buying or selling trailers, either new or second-hand tires or accessories, and/.or operating a shop for the care and service of irailers. $150.00 plus .001590 of gross receipts 484361. TRAILERS, AUTOMOBILE: Luggage or Freight-For-Hire. $150.00 plus .001866 of gross receipts 721362. TRAILER COURT: Mobile Home Park $150.00 plus .003514 of gross receipts 484363 TRANSFER COMPANIES: $150.00 plus .001975 of gross receipts 562364.01 TRASH COMPANIES: $952.00 plus .001590 of gross receipts 562403, TRASH CONTAINER: $150.00 plus .001590 of gross receipts 961365, TRAVEL BUREAU: $150.00 plus .002608 of gross receipts Page 57 56 561366. TRAVEL AGENCIES: (Same as Travel Bureau) $150.00 plus .002608 of gross receipts 561367. TREE PRUNING-AND TREE SURGERY: $300.00- 484368. TRUCKS —- HAULING FREIGHT: $86.25 Each Truck. 484369. TRUCK DEPOT: Motor propelled common carriers or motor propelled contract cattiers or contract or contracted carriers maintaining depots, stations, or terminal facilities in the City of Prichard. For each such carrier maintaining a depot, station, or terminal facility as above period based on the average number of motor vehicle trucks handled serviced, kept loaded or unloaded per day herein for each truck. $28.75 . (In view of Title 37, Section 746, Amended Title 48, Section 301 (31) of the Alabama Code of 1940, no such carrier should be required to pay a license tax for any year in excess of $300.00) 484370. TRUCKS: For Hize-Hauling Garbage $57.50 plus .002196 of gross receipts 453371. TRUNKS AND/OR LUGGAGE: $150.00 plus .001873 of gross receipts 325372. TURPENTINE REDUCTION PLANT: $150.00 plus .001915 of gross receipts 8123744. UNDERTAKER/FUNERAL HOME: $150.00 plus -004303 of gross receipts 812374B. UNDERTAKER/FUNERAL HOME; And in addition, where caskets, vaults, shrouds, or other merchandise-retail license shall also be purchased $150.00 plus .001524 gross receipts 812213. UNIFORM SERVICE: $150.00 plus .001790 of gross receipts 453375. UNITED STATES GOVERNMENTS SURPLUS GOODS: (Army ~ Navy store) $150.00 plus .002024 of gross receipts. 811376A. UPHOLSTERER OF FURNITURE: $150.00 plus .002896 of gross receipts 811376B. UPHOLSTERER OF AUTOMOBILES: And in addition thereto, where materials . supplies, and/or merchandise are used or sold. ‘ ~ $150.00 plus.002896 of gross receipts 221378. UTILITY COMPANY: 3% OF GROSS. 453379. VAULTS (BURIAL), sales or MANUFACTURE: Page 58 37 492380 VEHICLES: Motor catrying goods or merchandise and/or dirt, clay, sand, soil or other building material for hire or reward. $86.25 plus 002676 of gross receipts. 454381A VENDING MACHINES: Machine operated that is dispensing merchandise such as matches, gum candy, postage stamps, cigarettes, popcorn, peanuts, or other articles, electric pianos or other music or for looking at pictures soft drinks, weighing machines etc, each per annum. and in addition thereto the owner or operator of such machines shall pay a license on all his over-all business. $15.00 for each plus .001524 of gross receipts 454381B: VENDING MACHINES-PEANUT: For each machine vending only peanuts, peanut butter, sandwiches, and/or peanut products a license of $1.00 for each machine operated and in addition thereto the owner of such machine shall pay a license on his gross annual business according to the same schedule as Merchants Reiails. in addition thereto the owner or operator of such machines shall pay a license on all his over-all business. $1.00 plus .002024 of gross receipts , 454381C, JUKE BOX: Operated by five cent pieces or any coins of larger denomination and operating a music machine of any kind. . ; $40.00 each 321382, VENEERING PLANTS: Manufacturing of veneer and plywood products: $650.00 plus .000908 of gross receipts 337383. VENETIAN BLINDS: Manufactures and sale of $150.00 plus .002017 of gross receipts 541384. VETERINARIANS: $600.00 pius .001790 of gross receipts 493385. WAREHOUSE: $150.00 plus .002814 of gross receipts 361386. WATCHMEN/SECURITY SERVICE: Must have a $10,000.00 Surety Bond Mast be registered with the Prichard Police Department $600.00 221387. WATER COMPANY: Serving Households in the City of Police Jurisdiction 3% of gross 445388. WATER DEALERS: Including sale of water to vessels or water craft. $150.00 plus .002141 of gross receipts , 422389, WATERMELON GARDEN: $150.00 plus .001590 of gross receipts Page 59 38 332390, WELDING: $150.00 plus .003054 of gross receipts 238391. WELL DIGGERS: $150.00 plus .002965 of gross receipts 422392. WHOLESALE MEATS: Must have a Board of Health Permit before license can be issued. $150.00 plus .001524 of gross receipts 422393. WHOLESALE COMPANY: The term wholesale sale, wherever used in any section or subsection of this code is defined as a sale by wholesalers to licensed retail merchants jobbers dealers or other wholesalers for resale or to industrial plants, manufacturers, contractors, licensed, businesses and governmental bodies and does not include a sale by wholesalers to users or consumers. Minimum license: $150.00 plus .001524 of gross receipts. 711394. WILD WEST SHOWS: Or exhibitions of like character. Must be approved by the City Council. $750.00 per week 561395. WINDOW AND/OR HOUSE CLEANING: Each person, firm or corporation engaged publicly in the business of cleaning plat glass windows and/or house cleaning, $150.00 plus .001524 of gross receipts 444396. WOOD DEALERS: $150.00 plus .001524 of gross receipts 321397. WOODWORKING MANUFACTURERS: $650.00 plus .001524 of gross receipts ; 484398. WRECKERS: For each truck or motor vehicle used for the purpose of carrying, hauling or towing wrecked or damaged automobiles or other vehicles along or upon the streets in. the City of Prichard. Must prove proof of insurance before license can be issued. Must be approved by Prichard Chief of Police before license can be issued. - $115.00 per Wrecker’ 422399. PRODUCE GROWER: Must have approval from Department of Agriculture. No fee charged. 454400. SPECIAL EVENTS: Commercial Promoted Special Events (Rodeo, Wrestling, Boat, Show, Car Show, Concerts, and eic.) 454400A. ONE DAY $250.00 454400B. TWO DAY $350.00 454400C, Three to seven days $500.00 “=""71340 Fs AMUSEMENT & RECREATION-SERVICIE: $200.00 plus 00152401 gross Teceipis = Page 60 “mm, 59 422399, PRODUCE GROWER: Must have approval from Department of Agriculture. No fee charged. ; 454400. SPECIAL EVENTS: Commercial Promoted Spécial Events (Rodeo, Wrestling, Boat, Show, Car Show, Concerts, and etc.) 454400A. ONE DAY $250.00 454400B. TWO DAY $350.00 454400C. Three to seven days $500.00 ‘ 713401, AMUSEMENT & RECREATION SERVICE: $200.00 plus .001524 of gross receipts ADOPTED THIS_Z3-d DAY oF Va Vewben LOOY | APPROVED: 2 1 7 0 0 0 463 785 493 24 -1 3 1 7 1 0 0 463 785 493 24 -1 4 1 7 1 1 0 463 785 493 24 -1 5 1 7 1 1 1 463 785 493 24 95.000000 2 1 8 0 0 0 1065 874 304 18 -1 3 1 8 1 0 0 1065 874 304 18 -1 4 1 8 1 1 0 1065 874 304 18 -1 5 1 8 1 1 1 1065 874 304 18 95.000000 2 1 9 0 0 0 1080 890 280 35 -1 3 1 9 1 0 0 1080 890 280 35 -1 4 1 9 1 1 0 1080 890 280 35 -1 5 1 9 1 1 1 1080 890 53 25 93.222366 Ron 5 1 9 1 1 2 1141 891 30 25 87.179565 K. 5 1 9 1 1 3 1181 892 83 31 96.848442 Davis, 5 1 9 1 1 4 1274 893 86 32 97.010475 Mayor 2 1 10 0 0 0 215 947 598 77 -1 3 1 10 1 0 0 215 947 598 77 -1 4 1 10 1 1 0 215 947 131 27 -1 5 1 10 1 1 1 215 947 131 27 91.085579 ATTEST: 4 1 10 1 2 0 245 989 568 35 -1 5 1 10 1 2 1 245 990 2 2 0.000000 ; 5 1 10 1 2 2 347 989 151 27 96.543793 DARLENE 5 1 10 1 2 3 506 992 105 32 96.543793 LEWIS, 5 1 10 1 2 4 622 995 74 26 96.600739 CITY 5 1 10 1 2 5 705 997 108 26 92.047966 CLERK. 2 1 11 0 0 0 26 2093 1601 76 -1 3 1 11 1 0 0 26 2093 1601 76 -1 4 1 11 1 1 0 26 2093 1601 76 -1 5 1 11 1 1 1 26 2093 1601 76 95.000000 2 1 12 0 0 0 89 2110 1537 72 -1 3 1 12 1 0 0 89 2110 1537 72 -1 4 1 12 1 1 0 89 2110 1537 72 -1 5 1 12 1 1 1 89 2110 1537 72 95.000000 2 1 13 0 0 0 683 2142 864 40 -1 3 1 13 1 0 0 683 2142 864 40 -1 4 1 13 1 1 0 683 2142 864 40 -1 5 1 13 1 1 1 683 2142 864 40 95.000000