Page 1 CRUINANCH 86. 4.GO. - BUET CHAINED BY Gs CTE COUNCIL OF THe GITT oF PRICHARD, ALanatte AS FORLGWS: SROTICN TI, In addition te all Licenses and tazmes of any hind oF nature now or hereafter imposed or Lavied ov sapessed by the Clgy of Prichord, Alabana, there is horeby levied, iapess€ and assessed upén cach ond avery person, firm, aiecciation or corporation within : the oxty of Prichard, Alabama engaged in the buciiess of selling at retell any tangible personal property of any Iind op nature thera~ ainafter referred ta as ® Taxpayer * 3 an anauel License tax based upon the gress antaal business of such Taxpayer, which euch Licence tox oink! be as follows: Om spoon anual business of overt 100,000 and mot over $200,000, O73.003 Over $269,000 and not aver $560,000, G17H.00; Gver $700,000 and not over O56Os000, B9908NG; Over O900,000 and noG over G750,000, $600.00; Gyer 87904000 and not over 11,000,000, $90N6G0; Gver 82,000,000 and not over $2,000,000, SI600.003 Gver $2,000,000 ond not aver G3,Q00,000, $2860,005 svar $5,000,500 and not over 64,000,000, 4,000.0; Over Gj000,000, SF y200N0D) SHOTIGH ZI, The License tax levied, imposed and essouced under this Grdinance shall be based upon the gross annual busInsss done by oath aueh Paxpayor ducing the calemiar yaar imuddiately next. nroesdings provided, that any Zaxzpayer whe shail not haya teen engaged actively . an suck baeieess durins the antire calendex year tonedintely next preoiding shell vay such License tax tpon thea basis of an ontinaty of the sum actusly due of to bocome dueg provided that En no event’ shall euch estimate bo leas then the aneurs of the achunl gresa pusiness done during that portion of the calendar yoor fesediately = nexh protéding when sudh Laxpayer was so engaged in business, and , provided fnitther that cuih Tezpayes shall, on ot befdre the doy when tueh Moonss tax shall, bucone dua for the next snecedding year, coz geet ough astimate to conform with the grazs annual business dons by such Taxpayer during the first fuld enlendae yoor during whieh such Boxpayer doeu such businass 4m the City of Prickerd, Alobama, and shall at the came tine pay any additional tax due hereundor. de Page 2 ITt. Boek such Taxpayer in the City of Prichard subject ta tho Linenss tex Levied, imposed and ascessed by this Ordinance shall, on or before the 28th day of February of each year, pay to the Gity Clerk of the City of Prichard such sum o¢ sums due by toason of the Licenses tax levied, imposed ani assessed under this Ordinance, and shall make atfidavit an the form end manner required by the City Counc%l as to the corvectness of ‘tha license tax paid with relation to such Taxpayer's gusinesss Failure of any such Tagpayer to pay such sum or sums due or to moke Such affidavit on or before the 28bh day of February af each year shall subject such Taxpayer to a penalty in the amount of twentyfive (29%) of the License tax due and payable hereundors Failure of any such Taxpayer to pay such delinguent tax or make such affidavit ou or before the 10th day of March of such yaar shall subjeat such Texpayor to the penalties provided dn Seckion VI hersofs | : IVs Any person, firn, associat on on corporation in the “ghby of Prichard whose gross aoruel business shali aor ea. at ten 20%) percent | or more retail sales of tangible personal propesty shell be conclusively presuued to be in the business of selling at roteil tangible persondy: property and shall be liable for the Licdnse tem levied, imposed and assessed by this ordinance Ve thera is alno hovaby Lavied, imposed and assessed upon @ach | Texpayer, as herein defined, except that ho, she or if or they be . engaged in the business of selling tangible personal property at retail | withont the elly Tinits of the City of Prichard, tut within the Police . Jurisdiction tharsof, one-half of the license tax lovieds imposed ani assessed upon Taxpayers ag hereinbofore defined, Nothing in thts Sacbion shall be coneciruad as permitting any Taxpayer, as defined hore- in, within the City Linkts of the City of Prichard to pay only oneehalf of the License tax horcinhefore provided fory the foregoing provision for one-half tax being intended to apply only when tha Taxpayer is. not Lookted within the City Lymits of the Gity of Prichard, Alabama. VE. The failure or vofusal of any Taxpnyor subject to the Lieonss Tax Levind, imposed or assessad hereunder te nay suck tex or make such affidavit whan due shall conatitute an offence against the City of Prichard and such person, firm or corporation shall, upon conviction, | bo fined not more than One Hundred ($1004.00) Dokiars and may, in Bs Page 3 {yee _ag dePined herein, shell continus in business after the Ticonss tax edition, be sentenned to hard isbor of jatl for the City of Prichard for a tern of mot to exeead atu (6) months, Bach dey that o Taxpayer, havennler levied, fapoasd and acusssed, shall be due and nopaldy on said atidavié shall not bo mnie shall covetdiute a separdite offentes, Vit, Fo provision contained in this Ordinance BOE be construed us ° taking of abtenpting to tex interstate sotmarce or to otherwise sentizch with the Constitution of the Untted Btetes or the State ‘of Mabonay: . TYII,. Bhowild any suction, sentence, phrase of other portion herao? be datlaced tncoustitutdonsl by any cotart of aunpatent jurdsdietion 4% shot not afYeot the reanimtex hereof, dt telng the oxprasced * aintestion of the City Councli of the city of Prichard to adeph euch portion of portions hereof ag shaki net be deanined nhwonotitutdontle ésepted tis the 1Sth day of Bobeuory, 195th Bitoohs torotere My Gambanneg tity Glosk 3s