Arizona republican., 1914-09-23

fees or taxes, and shall also give his name and place of business, or if he have no place of business, then his place of residence, upon the in- quiry of any person.
 Sec. 6. Each person, f-m, asso- citation or corporation doing business in the said City of Phoenix as a merchant as herein defined shall, on the last day of each fiscal quarter file with the City Clerk an applica- ton for merchants license for the then succeeding quarter, and shall file with said application a sworn statement showing the amount of sales made during the quarter next preceding that for which license ap- plication is made, and must pay the fee provided for the class to which the applicant belongs; and, provided, further, that if the City Manager has reason t believe that the state ment made by the applicant is false in whole or in part, he may com mence an action against said appli- cant for the recovery of the amount of license fee which he believes to be due the city from said applicant before any court of competent jur- isdiction in the said City of Phoenix and summon said applicant into said court, together with all books, records and files of the said appli- |cants busin ss for which license is sought to be issued, or for the pur- pose of ascertaining the truth of the statement made under oath by the applicant, to fix the amount of license he is to pay. If, on hearing, the court finds that the statement made by the applicant is false in whole or in part, then the court shall render judgment against the applicant for double the amount of the license fee due the city, to- gether with all costs and expenses of the action.
 This section shall apply to all lines of business in which the amount 'of license fee is based upon the amount of business done in the quarter preceding the quarter for which license is issued.
 Sec. '. It shall be the duty of all police officers to report at once all business operating without a license that may come to their knowledge. Sec. 8. The amount of the license taxes or fees for the trades, callings, professions, vacations and businesses hereinafter named shall be, and the same are hereby, established for land within the City of Phoenix, and the same shall be paid by all per Isons engaged in such trades, callings, professions, vacations and businesses, as follows, towit:
 Sec. g. Each person, firm, associa- tion or corporation keeping or main : taining abstract books or books show | ing transfers of title, or preparing or furnishing written abstracts of title to real or personal property, or pre- pairing or issuing guaranties or as- surances of title to real or personal property, per quarter -annum, $25.00. Sec. 10. Each public accountant ! and each person, firm, association or corporation engaged in the busi- ness of public accounting, per quar- lterannum. $500.
 Sec II. Each auctioneer not own | ing, or maintaining or conducting an auction house, place of business or establishment. per .quarter-annum, s5.O0
 Sec. F. Each person, firm, asso- ciation or corporation owning, main
 taining or conducting an auction house, establishment or place of bus
 mess, per quarter-annum, $15.OO Sec. 13. Each architect or archi- tectural firm. or other person or per | sons preparing or furnishing plans and specifications, or either of them
 on which building permits are issued or construction carried on, per quar-
 ter annum, $500.
 Sec. IA. Each architect or archi- tectural firm, or other person or
 persons who shall represent a non-
 resident principal preparing or fur
 nishing plans and specifications or
 either of them, on which building
 permits are issued or construction
 carried on, per job, s25.O0.
 l Sec. 15. Each person engaged in
 the practice of law as attorney, so- licitor, counselor or advocate, or
 who shall practice in or before the
 United States Court, any of the
 State Courts, or the City Court, or
 the United States Land Office, or before any board, commission or
 commissioner, or other office or
 officer created by law, as follows: | Those whose quarterly receipts are
 less than $5O0.00, per quarter-annum $500.
 Those whose quarterly receipts are
 more than $50000, but not more than
 $1500.00, per quarter-annum, $600 | Those whose quarterly receipts are
 more than $150000 per quarter-an-
 mum, s10.00.
 Provided that no license shall
 be required of any nonresident per-
 son who may appear before any such court, tribunal, board, commissioner
 or commission, officer or office, in connection with a particular case or
 in particular cases or in his own
 behalf, and who shall not have a
 regular office or place of business
 within the city.
 | sec. 10. EdcH persoH, lHHi' dooo
 citation or corporation operating or
 conducting a place or shop for the
 repairs of automobiles, motorcycles or motor vehicles, and from whom no
 other license tax or fee is required
 under the provisions of this ordi- nance, per quarter-annum, $1O00. Sec IT, Each person, firm, asso-
 ciation or corporation operating or lconducting for hire or gain, any | H.