The Tupelo journal., 1912-05-24
AN ORDINANCE

Leyyine 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
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 tag 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 p~riyileee 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
inps, professions, occupations, when carried on
or conducted within the corporate limits of
the city of Tupelo, except such as are express
ly EXEMPT by the state laws from a payment OF
a city privilege tax.
Sec. 2. That on all cor porations, bodies
polite, partnerships or individuals, hereafter
desiring to engage in or conduct within the IN
corporate limits of the city OF 1upelo, any OF
| the trades, businesses, c~allines, 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 ths
payment of a city tax by the STATE law shal
before engaging or commencing susss s2sSaEess
trade, calling. professions. "a stfA as
make application to the Clerk ct tAe MayoI
and Board of Aldermen for a license to carry
on same. and it shall be the duty OF said Clerk
upon such application being made TO him, anc
the payment of the amount of privilege tax due
under this ordinance upon such business, trade
profession, calling. or occupation, Tor such IL
cense as applied for, to issue to such appll
cant. a license to carry on such business, Tor
period of twelve months from the first oil tn
month in which such application is made an'
such license issued.
Sec. 3. If any person, corporation or bod
polite shall engage in any business, trade
profession, calling, OF occupation within TN
corporate limits of the city of Tupelo, on which
a state privilege tax is required, and on whlcl
cities are not expressly prohibited from levy
ing a privilege tax by state law, without firs
procuring from the Clerk of the Mayor AM
Board of Aldermen a city privilege license a
above provided for, such corporation, bod
polite, or person shall be guilty of a misde
meanor. and shall be fined not less than fv
times the amount of privilege tax due on sue
business, trade, profession, calling or occupa
ton so carried on in violation OF this ordlr
ance.
The above ordinance was read and consider
ed by sections, at a public meeting OF tn
Mayor and Board Of Aldermen. held at tn
MAYORS office, in the city of Tupelo. at tn
regular May meeting thereof, on the 9TH day Q
said month, and a vote on its final passas
was taken by a yea and nay vote, there beln
present D. w. Robins, Mayor, and S. P. Clay
ton. J. H. Spradlins, c. W. Troy E. r. wi
son, Aldermen, each Alderman present votin
yea on each section. said ordinance havln
previously reduced to writing prior to tn
taking of the vote thereon.
D. w. Robins, Mayor,
C. E. Goodlett, Clerk.