San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1897-09-23
NOTICE TO OCCUPATION TAX
PAYERS.

H. B. No. 24l-Chapter is.
An act to amend Article 5O49 of Chap
ter !, Title 1O4, of the Revised Stat.
utes relating to general occupation
taxes.
Section l. Be it enacted by the
Legislature of the State of Texas:
That Article 5O49 of Chapter l, Title
1O4, of the Revised Civil Statutes of
1895, shall hereafter read as follows:
Article 5O49. There shall be levied on
and collected from every person, firm,
company or association of persons
pursuing any of the occupations nam
ed in the following numbered subdi-
visions of this article, an annual occu-
patton tax, which shall be paid annu-
ally in advance, except when herein
otherwise provided, on every such &C.
cupation or seperate establishment, as
follows:
Subdivision l. from every merchant
whose annual purchases amount to less
than two thousand dollars, three dol
lars; from every merchant whose an
nual purchases amount to two thou
SAND dollars, or less than five thou
SAND dollars, six dollars; from every
merchant whose annual purchases
amount to five thousand dollars or less
than ten thousand dollars, twelve dol
lars; from every merchant whose an
nual purchases amount to ten thou
sand dollars or less than fifteen thou
sand dollars, twenty dollars; from
chases amount to fifteen thousand dol
lars or less than twenty-five thousand
dollars, twenty-five dollars; from
every merchant whose annual pur-
chasse amount to twenty-five thou
sand dollars or less than fifty thou
sand dollars, sixty dollars; to every
merchant whose annual purchases
amount to fifty thousand dollars, or
less than one hundred and fifty thou
sand dollars, one hundred and twen-
ty five dollars; from every
merchant whose annual purchases
amount to two hundred and fifty thou
sand dollars or less than five hundred
thousand dollars, two hundred dollars;
from every merchant whose annual
purchases amount to five hundred |
thousand dollars or less than |
seven hundred and fifty |
thousand dollars, two hundred |
and fifty dollars; from every merchant |
whose annual purchases amount to |
seven hundred and fifty thousand dol
lars or more three hundred dollars.
Every person, firm, corporation or as
ISOLATION of persons desiring to sell |
goods, wares or merchandise, within |
+of m
occupation, pay the tax for one year |
and take out the license to pursue the !
occupation of the merchant of the |
class to which he properly belongs, ac-
cording to his annual purchases, as
provided by law, and shall file with the |
tax collector an affidavit of the |
amount of his annual purchases for |
the past year, if previously engaged |
in such business, or a part of a year,
if engaged in such business less than |
a year, and also of the estimated |
amount of his annual purchases for |
the ensuing year. Said affidavit shall |
be filed and preserved by the tax col |
lector as a part of the records of his |
office, and shall be in substance as |
follows, viz:
THE undersigned, as the representa-
tive of ............, doing business at |
......... Texas, do solemnly swear |
that the estimate made of the annual |
purchases of said concern of goods, |
wares and merchandise for the next |
ensuing year does not exceed. thou |
sand dollars. / further swear that !
the annual purchases of said concern
for the past ...... months did not ex-
panH fhn IF 1ol-
lars
Said affidavit shall be signed and
sworn to before some officer authoriz-
ed to administer oaths, and for this
purpose the tax collector of counties
cities and towns are hereby authoriz-
ed to administer oaths.
Sub. From every merchant who
may remove from place to place and
offer for sale bankrupt stocks" of
goods, or advertising fire sales" or
water and fire damaged stocks for
sale" for a limited period of time,
there shall be collected one hundred
dollars per month for the first month,
or less than month, for each and
every place where such business is To-
Gated; and for each additional month
that such sales are continued, at any
given place, said merchant shall pay
an additional sum of twenty dollars;
provided, that where they remain for
six months in one place, in addition
to the one hundred dollars charged for
the first month, they shall pay an ad-
ditional sum of ten dollars per month;
and provided further, that il they re-
main in one place for the period of
twelve months, they shall be required
to pay, in addition to the one hundred
dollars for the first month the sum fix
ed in the proceeding paragraph, ac-
cording to the class and amount of
goods sold in one year.