Arizona republican., 1914-09-21

fees or taxes, and shall also give
 if he have no place of business, ther his place of residence, upon the in- lquiry of any person
 Sec. G. Each person, firm, asso-
 citation or corporation doing business in the said City of Phoenix as 8 merchant as herein defined shall, or
 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
 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 believe that the state ment made by the applicant is false i 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- cant's busino 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 a 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.
 l 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 and 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 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-a -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- ter-annum, $500.
 Sec il. Each auctioneer not own ing, or maintaining or conducting an auction house, place of business or establishment. per quarter -annum, $500.
 Sec. F. Each person, firm, asso- citation or corporation owning, main taining or conducting an auction house, establishment or place of bus mess, per quarter r-annum, s15.00
 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- persons who shall represent a nom 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, s2500.
 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 commissioned, or other office or officer created by law. as follows:
 Those whose quarterly receipts are less than $50O.00, per quarter rannum. $500.
 Those whose quarterly receipts are more than $50000 but not more than s150000, per quarter -annum, $500
 Those whose quarterly receipts are more than s1500O0 per quarter-an- mum, 5000.
 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 16. Each person, firm, asso- citation or corporation operating or conducting 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, SlO.00.
 Sec. IT. Each person, firm, asso- citation or corporation operating or conducting for hire or gain, any amusement park or like place or re-