Ceredo advance. [volume] (Ceredo, W. Va.) 1885-1939, 1907-05-15
CONDENSED STATEMENT
GlvlnQ List OF Privlleues Subject
To License Taxes.

We have received from the tax depart
meht neat little pamphlet, giving in
condensed statement the privileges sub.
Ject to the payment of n license tax
under the provis ons of chapter 32 of the
code of West Virginia. as last amended
by the acts of the legislature of 1907. to-
gether with the annual rate on each sub
1ect. A note in the pamphlet saws
"This pamphlet is not designed to take
the place of the law. 1t is only issued as
supplementary thereto, aud to aid i'm
readily determining the amount of tax
on any licenses subject"
The following is complete list of the
privileges subject to license taxes:
To keep hotel or tavern. eating house
or restaurant, 3 per cent. of the annual
rental value.
To furnish intoxicating drinks or re-
freshments ut public theatre. S10O.
To sell intoxicating liquors at retail,
5000.
To sell porter. ale, beer or drinks of
like nature at wholesale, 800, aud l5c
on each additional barrel above 5000
I barrels.
To sell spirituous liquors, wines and
drinks OF like nature at wholesale, $500.
To sell spirituous liquors, wines and
drinks of the nature at retail and whole.
sale provided the same be not drank on
the premises of the seller. 81 coo.
To sell spirltuous liquors, wine. DOR
ter, ale, beer and drinks of like nature
at wholesale, 81, ,25O, and I5c ON each
barrel of beer sold in excess of 1000
| barrels.
To carry on the business of "A brewery
for the manufacture OF beer, porter or
ale, 800, and l5c on each barrel manu-
featured or produced.
| To carry on the business of a distillery
| for the manufacture of whiskey or
brandy, 500 and 25c on each and every
barrel of whiskey or brandy manufactur.
ed or produced.
To carry on the business of a distillery
for the manufacture of apple or peach
brandy from fruit grown exclusively
within this state. 500.
To carry on the business of druggist.
! $25.
10 keep for public use or resort bow
ling alley, $40 if only one alley is kept in
one house by the same person, $40 for
the first and $50 for each additional alley.
To keep for public use or resort a
billiard table, pool table or table Of like
nature, $50 for one table if more than
one table is kept in the same house by
the same person, $50 for the first table,
and s25 for each additional table.
To keep for public use or resort a
bagatelle table or table of like nature,
500 for one table If more than one table
be kept in the same house by the same
person, s25 for the first table, $40 for
each additional table.
To sell on any dining car, buffet car or
any csr on any railroad Of this state
sDirituous, vinous or malt liquors, $25
TO exhibit circus, $50 for each ex.
hibition.
To exhibit a menagerie, $50 for each
exhibition.
10 exhibit a circus and menagerie,
combined, s75 for each exhibition.
To exhibit a side show in the vicinity
OF circle or menagerie, or circus and
menagerie, combined, $40 for each ex.
hibition.
To exhibit trained animal or dog and
pony show, $50 for each exhibition.
To exhibit a wild west show. $50 for
each exhibition.
To exhibit magic lantern or similar
shows, s2.5O for each exhibition.
To exhibit a street OF other carnival.
90 per week for each separate entertain
ment for which fee is charged.
To exhibit any other sort or kind Of
show not herein specifically enumerat.
ed, go for each exhibition.
To run or operate for profit a merry.
go-round, or a roller coaster OF scenic
railway or like device, $40 for one week.
$50 for months, $50 for six months.
and 800 for / year.
To keep for public use or resort a
shooting gallery, s25.
To keep for public use or resort a skat.
ing rink in city or town with a popula-
tion Of 10000 or more, 500.
To keep for public use or resort a
skating rink in city with population
of more than 5000 and less than 10, 900,
$50.
To keep for pubic use or resort a
skating rink in a city with a population
not exceeding 5000, e25.
To act as q hawker or peddler vvitbont |