Arizona republican., 1914-09-29

lees or taxes, ana snail 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, 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- tion 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 lpfeceding that for which license ap- plication is made, and must pay the fee provided. for the class to which the applicant belongs; and, pro ided, further, that if the City Manager 1 has reason to 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 lof license fee which he believes to | be due the city from said applicant before any cou' 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- oants business 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, Ithe court finds that the statement made by the applicant is false in whole or in part, then the court shall render a judgment against the lapplicant 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 businesses operating without a license that may come to their knowledge. | Sec. s. 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 sons engaged in such trades, callings, professions, vacations and businesses, as follows, to-wit:
 Sec. 9. Each person, firm, associa- tion or corporation keeping or main ling transfers of title, or preparing or furnishing written abstracts of title to real or personal property, or pre- lparing or issuing guaranties or as- Isurances of title to real or personal property, per quarter-annum, $25.00.
 Sec. 10. Each public accountant land each person. firm, association lor corporation engaged in the busi- hess of public accounting, per quar- Iter rannum, $500.
 Sec. II. Each auctioneer not own ling, or maptaining or conducting an auction house, place of business or establishment, per quarter -annum, $500.
 Sec. F. Each person, firm asso- lciation or corporation owning, main- jtaining or conducting an auction house, establishment or place of bus iness, per quarter-annum, $1500
 .1.; tectural firm, or other person or per sons preparing or furnishing plans land specifications, or either of them lon which building permits are issued for construction carried on, per quar- ter annum, $500.
 Sec. IA. Each architect or archi- tectural firm, or other person or persons who shall represent non- resident principal preparing or fur nishing plans and specifications or leither of them, on which building permits are issued or construction carried on. per job, $25.00.
 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 lState Courts, or the City Court, o1 lthe 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 arc less than $50000, per quarter-annum $500.
 Those whose quarterly receipts arc more than $500.00, but not more than I$1500.00, per quarter-annum, $6.OO.
 Those whose quarterly receipts are more than s1500.00 per quarter-a an mum, $1O.OO.
 Provided that no license shal be required of any non- resident per son who may appear before any such Icourt, tribunal, board, commissioner or commission, officer or office, ir Iconnection with a particular case or lin particular cases or in his owr behalf, and who shall not have a Irregular office or place of business within the city.
 Sec. IS. Each person, firm, asso- lciation or corporation operating or conducting a place or shop for the irepair of automobiles, motorcycles or motor vehicles, and from whom nc iother license tax or fee is required under the provisions of this ordi- nance, per quarter 5000. Sec. IT. Each person, firm, asso- lciation or corporation operating or lconducting for hire or gain, any amusement park or like place or re-