Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1883-10-02

Section 4. License mus. be obtained for the pur-
poses hereinafter named, for which the Tax Col
lector must require payment, as follows
First Each bowling alley, three dollars per quar-
ter; but no license must be granted for term less
than three months.
Section s. Theaters are divided into two classes.
Those seating nine hundred and seventy-five
persons are of the first class Those seating less
than nine hundred and seventy-five persons are OF
the second class. One seat is twenty-five inches.
License shall be granted to theaters and
other places OF amusement according to
the schedule. Ii for less than one
month, first class, five dollars per day; second
class, two dollars per day. II for one, month, and
less than three months, first class seventy five dol
lars per month second class, forty dollars per
month II for three months, aud less than one
year, first class two hundred dollars per quarter
second class, one hundred and five dollars per quar-
ter. II for one year, first class five hundred dol
lars per annum; Second class, two hundred and
sixty dollars per annum.
Second-For each exhibition for pay for cara
van, menagerie or any collection Of animals, circus
or acrobatic performance in Sacramento City, one
hundred dollars in any other locality In Sacra.
mento county, twenty five dollars, and for each
show for pay of any figures jugglers, necromancers,
magicians, wire or rope-dancing, or sleght-of-hand
exhibition, five dollars each dsy.
Third From each pAwnbroker, three doarS.
Fourth--From each keeper of intelligence offices,
five dollars per quarter
Section 6. Every person who sells spirituous,
malt or fermented liquors or wines in less quanti-
Tax Collector, as prescribed in this ordinance, and
make therefor the following payments
First-Those making GALES Of the amount of ten
thousand dollars or more as monthly average con-
stitute the first Glass and must pay license tax Of
forty dollars per month.
Second-Those making sales to the amount Of five
thousand dollars and not exceeding ten thousand
dollars as monthly average constitute the second
class, and must pay license tax Of twenty five dol
lars per month. 41
Third-1hose making sales OF less than five thou
sand dollars constitute the third class and must pay
license tax of five dollars per month.
Section T. Every person who at fixed place Of
business sells any goods, wares or merchandise,
wines or distilled liquors. drugs or medicines jew
elry or wares OF precious metas, whether on COM
mission or otherwise Except agricultural or yini-
cultural productions, or the Productions of any
stock, dairy or poultry farm of this State when sold
by the producers thereof and except such as are
sold by auctioneers at public sale under license6
and all persons who keep horses carriages for hire
Except such are used in the transportation Of
goods) must obtain from the FAX Collector Of this
county, and for each branch Of such business, Ii
cense, and pay therefor al. amount of money to be
determined by the class to which such person is
placed by the Tax Collector, such business to be
classified 9nd regulated by the amount of the aver
age monthly sales made or hiring done, and at the
rates following
First-Those who are estimated to make average
monthly sales or hiring to the amount of ore hun
bred thousand dollars more constitute the first
class, and must pay fifty dollars per MONTH
S2cond-0f seventy thousand dollars and less
than one hundred thousand dollars constitute the
second class, and must pay thirty seven dollars and
fifty cents per month.
Tnird-ot fifty thousand dollars and less than
seventy five Thousand dollars constitute the third
class and must pay twenty five dollars per month.
Fourth-Oi forty thousand dollars and less than
fifty thousand dollars constitute the fourth class,
and must pay twenty dollars per month.
Fifth Of thirty thousand dollars and less than
forty thousand dollars constitute the fifth cllss and
must pay fifteen dollars Der month.
SiXth-Of twenty thous md dollars and less than
thirty thousand dollars constitute the sixth class
and must pay ten dollars per month.
Seventh OF ten thousand and less than twenty
thousand dollars constitute the seventh class, and
must pay seven dollars and fifty cents per month.
Eignth-oi five thousand and less than ten
thousand dollars constitute the eighth class aud
must pay five dollars per month.
Ninth-Of two thousand and five hundred dollars
and less than five thousand dollars constitute the
ninth class, and must pay three dollars per month
TeDth-Of all amounts over twelve hundred and
fifty dollars and less than two thoueand and five
hundred dollars constitute the tenth class, and must
pay one dollar aud fifty cents per month.
Eleventh of all amounts over five hundred dol
lars per month and less than twelve hundred and
fifty dollars per month constitute the eleventh class,
and must pay one dollar per month
Twelfth-0f all amounts less than five hundred
dollars per month constitute the twelfth class and
must pay fifty cents per month.
Section g. The sale of liquors and wines by per-
sons licensed under the last Classification above
made, must not be IN less quantities than quart
measure No license must be required Of physicians,
surgeons, apothecares or chemists FIR any wines
spirituous liquors they may use r the preparation
OF medicines.
Section 0. Every travelling merchant, hawller or
peddler who carries or vends any goods, wares or
merchandise OF any kind other than the manufaot-
productions OF this State, must pay for a
license three dollars per month and every such
travelling merchant, haWker or peddler who uses a
wagon or one or more animals for the purpose OF
~f
kind, must pay for license ten dollars per month.
And every travelling merchant hawker peddler
who uses trading boat or other water craft, shall
pay merchants license according 10 the classified
tior under merchants license.
Section 10. Every person who keeps stallion or
jack and who hires the to be used for the pur-
pose OF propagation, must obtain on or be-
fore the first day of May Of each
year an animal license therefor, as follows
First-Horses that are hired for the purpose OF
propagation by the season at fifty dollars or more
constitute the first class, and require license OF
fifty dollars.
Second-Twenty-fve dollars and less than fifty
dollars constitute the second class, and require a
license OF thirty dollars.
Third-At ten dollars and less than twenty-five
dollars constitute the third class, and require a
license Of fifteen dollars
Fourth At any sum under ten dollars shall cor
stute the fourth class, and require license Of ten
dollars
Section IL The provisions OF subdivisions one
and two and p of Section five () do not apply to
exhibitions or entertainments given for the benefit
Of churches schools or other charitable entertain
ments by any amateur dramatic association or lit
erary society OF the city, town OF district III which
such entertainment or exhibition is given.
Section u. All licenses cOllectable under this
chapter and payable quarterly shall become due and
payable in advance at the office Of the Tax Col.
lector. Any person shall be entitled TO receive
and pay license for one quarter, but no shorter
period for a quarterly license. And if any
license payable quarterly is not paved within fifteen
days Of the commencement of the quarter, an adj
oitona! tax OF one dollar IS hereby added, to be
C lected with the original amount; and whenever
any license for less time than quarter is not paid
at the Tax Collectors Office before the time set for the
performance, show exhibition, or commencement
OF business, the Tax Collector shall proceed TO col
lect the same prior to the commencement Of BUSH
ness, performance or exhibition, and shall collect
the further sum Of three dollars for his trouble in
making said collection.
Section Is. The County Auditor must prepsre and
have printed blank licenses of all classes mentioned
in this chapter for the terms Of three six and twelve
months, and for such shorter terms as are harein
authorized to be issued, with blank receipt at.
taehed for the signature Of the Tax Collector when
sold
Section Il. The Courtv Auditor must sffix his
seal to, number and sign all licenses aud from time
to time deliver them to the Tax Collector in such
quantity may be required taking his receipt there
Tor and charge him Herewith, giving in the entry
the numbers, classes and amount thereof.
Section Is. The Auditor must keep 10 his efice
Tax Collector, and ledger in which he must keel
the collectors account for all Licences delivered "a
him sold returned unsod BIZ him. 4 correct
statement of the collectors license account must be
certified to the County Treasurer each month by the
Auditor.
Section l6 Separate licenses must be obtained for
each branch establishment separate house OF
business located in Sacramento county No license
Issued usder this chapter authorizes any person to
carry on any business within the limits Of any in
corporated city town having power by its charter
to impose or lew city town license taxes unless
such person, in addition to the license provided for
by this chapter, alss procures the license by the
ordinances or orders Of such CITY or tewn
Section II. Against aay person required to take
out license who tails neglects or refuses to take
out such license, who carries on or attempts to
carry on business without such license the collector
may direct suit, in the name OF the people of the
State Of California plaintiff to be brought for the
recovery Of the license tax aud in such case either
! the collector or attorney may make the necessary
affidavit for. and writ OF attachment may issue,
without any bonds being given, on behalf
OF the plaintiff, and in case Of recovery
by the plaintiff, fifteen dollars damsges must be
added to the Judgment ard costs, to be collected
from the defendant, and waen collected five del
lars thereof must be paid to the collector and ten
dollars to the attorney lykecutipg the suit
Section Is. Each Tax Collector must make
diligent inquiry as to all persons in his
county liable to pay license a. provided
in this chapter, and must REQUIRE under
oath or atfi nation the probable amount OF business
which he or the firm Of which he is a member, or
for which he is agent attorney, or the assoca
ton or corporation OF which he is President, Score