The Tupelo journal., 1910-07-15
An Ordinance.

Levying a privilege tax for the use
and benefit of the City OF Tupelo, of
SO per cent Of the amount of the State
privilege tax imposed IN all trades, pro-
fessions. business, callings and 0ccupa-
tions. when carried on within the or
porate limits Of the city Of Tupelo, TX
cept such as are expressly exempt from
City privilege tax by the state laws,
a d to provide when said tax shall be
paid and how license therefor shall be
obtained, and to provide q penalty for
c frying on any such business without
Fl st proc ring a license therefor.
Section l. Be it ordained by the
Mayor and Board of Aldermen Of the
City of Tupelo, That a privilege tax
for the use and benefit of said City, If
80 per cent of the state privilege tax is
hereby levied on all trades, businesses,
c ,llings, professions and occupations,
t he corporate limits of the City of Tu-
p 10. except such as are expressly ex-
enpt by the State laws from the pay
ment of a City privilege tax.
Section 2. That all corporations.
bodies polite. partnerships or indiyid-
uals hereafter desiring to engage in or
conduct within the incorporate limits
of the City of Tupelo, any Of the trades.
businesses, callings, professions or
occupations on which a privilege tax in
favor of the State Of Mississippi is
levied by law and which are not x
pressly exempt from the payment of a
City tax by the State law, shall before
commencing OF engaging IN such bust
ness. trade, calling, profession or oc-
cupation, make application to the Clerk
Of the Mayor and Board of Aldermen
for a license to carry OF same, and it
shall be the duty Of said Clerk upon
such application being made to him,
and the payment of the amount Of
privilege tax due under this ordinance
upon such business, trade, profession,
calling Or occupation, for such license
as applied for, to issue to such appli-
cant a license to carry on such bust
ness, for a period of twelve months
from the first of the month in which
such application is made and such
license issued.
Section 3. LII any person, corporation
or body polite shall engage in any bust
ness, trade, profession, calling occupa-
ton within the corporate limits of the
City of Tupelo, on which a State privi-
lege tax is required and on which cities
are not expressly prohibited form levy
ing a privilege tax by State law, with
out first procuring from the Clerk of
the Mayor and Board of Aldermen, a
city privilege license as above provided
for, such corporation, body polite or
person shall be guilty Of a misdemean-
or, and shall be fined not less than five
times the amount of privilege tax due
on such business, trade, profession,
calling or occupation so carried on in
violation of this ordinance.
The above ordinance was read and
considered by sections at a public meet
ing of the Mayor and Board of Alder
men held at the Mayors office in the
City of Tupelo, at the regular July
meeting thereof, o. the 9Th day of said
month, and a vote on it's final passage
was taken by a yea and nay vote, there
being present, d. w. Robins, Mayor,
and D. S. Ballard, E. r. Wilson, G. w.
Troy, f. C. McGaughey. and S. P.
Clayton, aldermen, each alderman pres
ent voting yea on each section, said
ordinance having previously been re-
duced to writing prior to the taking of
the vote thereon.
D. W. ROBINS, Mayor.
j. M. TRICE, Clerk.