The Tupelo journal., 1909-07-23
An Ordinance

Imposing taxes on certain privileges
professions, callings. businesses anc
occupations, when carried on withir
the Corporate Limits of the City O
Tupelo. and to provide how the same
shall be paid, and to impose penal
ties for a failure TO pay the same
Be it Ordained by the Mayor and
Board of Aldermen of the City of Tu-
pelo, Mississippi, that from and after
the date when this Ordinance shall &c
into force and effect, that a privilege
tax be and is hereby levied on GER
tain businesses, professions, trades;
callings and occupations, when carried
on within the corporate limits of the
City Of Tupelo, as follows, to wit:
Animals: Exhibition of Trained: On
each exhibition of trained animals. not
being a circus or menagerie, for one
day or part of days exhibited, for fee
charged or collected .~-~.v---~S12.5O
Architect On each architect chare-
ing for his services as such.-~~-mSo.OO
Auctioneer: On each auctioneer doing
business in said City ~....~-.~~-S12.50
And every person who makes a
business of selling at public auction
Except judicial sales) shall be consid-
cred an auctioneer whether he charges
or receives compensation for his servi-
ces or not.
Barber shops and chairs: On each
barber shop, operating II chair
only
And like sum upon each additional
chair operated in any and all barber
shops.
Billiard tables: On each billiard ia
bic, jennie lind table, pool table, nine
or ten pin alley, or any similar con-
trivance kept for public use, whether a
fee be charged for such use or not $500
Bill posters: All persons engaged in
posting or lacking bills or other print
ed matter
Bottlins establishment: On each es-
tablishment for bottling of ale, soda.
or other drinks not herein specifically
taxed S12. so
Brick yards: On each brickyard.
where brick is nodded. making per an
mum more than $4,000 and less than
500, 900 brick for sale .--~~-~SZ.o0
Same; making per annum over $780,
600 and less than 100000 for
sale. 90
Same: making per annum over L.
600, 900 for sale -~~-.-~~S10.O0
Brokers: On each broker engaged in
buying or selling notes. bonds or other
Bicycles On each firm OF person,
where bicycles are kept for hire, and
a fec charged thsref0F - ~So.00
Cane racks: On each es4e Faek,
knife rack, artful dodger, ring board,
or similar continuance by what ever
name called, kept or operated for pub
lie use or private use S2o.UU
Cigarette dealers: Cigarettes .-~~-O On
each dealer in cigarettes, cigarette pa
per, in addirion to any other privilege
tax paid, whether the cigarette paper
be sold, given away, attached to pack
axes Of tobacco, or thrown down in the
way, or SO PLACED Is tq Rqt the party
in possession Of same by srtifese OF
trick, and this shall apply. although
the party pay privilege tax as other
dealers
Same: On each merchant who deals
in cigarettes, cigarette paper, or pack
ages of tobacco with cigarette paper
attached, thrown down placed conven-
int for parties tc take, given away or
PLACED ~ s~rtifssee or trick so as to be
obtained BY aRysae, in addition to
privilege taxes Of a merchspl~w' S2'5O
Cireuses: On each animal show cir
Gus or m~enagerie. or an exhibition ad-
vertised as such, or usually classed as
such, whether horses be shown In the
fins OF not. or whether admission fee
be charged Of aet, for each days or
part Of days performance, to be paid
before any rerformapee be given, where
the show, circus, menaserie or exhibi-
ton has a seating capacity OF over
five $500. 90
And license to circuses, shows, testi-
vale. etc, shall be ISSUED with twelve
coupo.s attached, but shall only be
good for one performance, or one days
performance, as the case may be.
Coco-cola: Cola-vin etc; On each fac
tory or bottlins establishment for the
bottling of Coco-Cola, Celery-Cola, Afri-
Cola, Hecks-Col Cola-Beta, Cola-Vin,
hhef veroEa and Nervo Cola, or any sim
liar or proprietary drinks, the sum
And on each depot for the distribu-
ton or shipment of cocoa-cola, celery
cola, a~fri-cola. hecks-cola cola-beata,
cola-vin, nervola and nervo cola, or any
si#ilar or proprietary drink the sum
.,,,,,;u ..............---~S75.O0
Provided this ordinance shall not BE-
construed to subject the bottlins es-
adjustment to a tax. both as a man
ptaeturer and a distributor.
Sang: Or each retail dealer in cocoa
cola, celcry-cola, atri-cela, hecks-cola.
cola-beata, eola-vin, %nervola and ner-
vo-cola, or any similar Or proprietary
drinks ..$12.5t
Sans; On each person or firm sell
ind any Of the above driaki IL