The Tupelo journal., 1912-05-17
AN ORDINANCE

levyine a privilege tax for the use and benefit
4 of the city of Tupelo, of so per cent OF the
amount of the state privilege tax imposed
on all trades, professions, businesses, call
ines and occupations where carried on with
in the corporate limits of the city of Tu-
pelo. except such as are expressly exempt
from city privilege tax by the state laws,
and to provide when said tax shall be paid,
and how license therefor shall be attained,
and to provide a penalty for carrying on
any such business without first procuring a
license therefor.
Sec. /. 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 of so per cent Of the state privilege tax
is hereby levied on all trades, businesses, call
ines, professions, occupations, when carried on
or conducted within the corporate limits OF
the city of Tupelo, except such as are express
" exempt BY the state laws from a payment OF
a city privilege tax.
Sec. 2. That on all corporations, bodies
polite, partnerships or individuals, hereafter
desiring to engage in or conduct within the In
corporate limits of the city Of Tupelo, any OF
the trades, businesses, ~callines, professions, OF
occupations on which a privilege tax in favor
Of the state of Mississippi is levied by law
and which are not expressly exempt from the
payment of a city tax by the state law, shall
before engaging or commencing such business,
trade, calling, professions, or occupations,
make application to the Clerk of the Mayor
and Board Of Aldermen for a license to carry
on same, and it shall be the duty OF said IlerA
upon such application being made to him. and
the payment of the amount Of privilege tax due
under this ordinance upon such business, trace
profession, calling. or occupation, for such IL
cense as applied for, to issue to such appli
cant, a license to carry on such business Tor a
period of twelve months from the first OF the
month in which such application is made and
such license issued.
Sec. 3. If any person, corporation or body
polite shall engage in any business, trade
profession, calling, OF occupation within the
corporate limits of the city Of Tupelo, on which
a state privilege tax is required, and on which
cities are not expressly prohibited from levy
ing a privilege tax by state law, without flrs'
procuring from the Clerk Of the Mayor anc
Board of Aldermen a city privilege license as
above provided for. such corporation, body
polite, or person shall be guilty. of a misde
meanor, and shall be fined not less than five
times the amount of privilege tax due on such
business, trade, profession, calling or occupa
ton so carried on in violation of this ordin
ance. =
The above ordinance was read and consider
ed by sections, at a public meeting of the
Mayor and Board of Aldermen, held at the
Mayors office, in the city Of Tupelo, at thu
regular May meeting thereof. on the 7th day o.
said month, and a vote on its final passage
was taken by a yea and nay vote, there beini
present D. w. Robins, Mayor, and S. P. Clay
ton. ]. H. Spradline, c. ". Troy, E. r. Viii
son, Aldermen, each Alderman present voting
yea on each section. said ordinance havin,
previously reduced to writing prior to the
taking of the vote thereon.
D. w. Robins. Mayor,
C. E. Goodle.t, Clerk.