The Tupelo journal., 1916-06-02

Levying q privilege tax tor the use and
benefit Of the City Of Tupel0, Of 80
per cent. of the amount Of the State
privilege tax imposed son all trades,
professions. businesses, callings and
occupations where carried on within
the corporate limits Of the City Of
Tupelo,. except such ~ are expressly
exempt from city privilege tax by
the State laws, and to provide when
said tax shall be paid, and how IL
cense therefor shall be attained. and
to provide q penalty for carrying on
any such business without first pro-
curing q license therefor.
Section l. Be it ordained by the
Mayor and Board Of Aldermen Of the
City Of Tupelo, that q 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,
callings,~ professions, occupations. when
carried on or conducted within the cor
porate limits of the City of Tupelo, ex-
cept such as are expressly exempt by
the State laws from q payment Of q
City privilege tax.
Section Q. That all corporations.
bodies polite, partnerships or individ-
uals, hereafter desiring to engage in or
conduct within the corporate limits OF
the City of Tupelo, any of the trades,
businesses, callings, professions. or oc-
equations on which a privilege tax in
favor of the State of Mississippi is
levied by law, and which are not ex-
pressly exempt from the payment of a
City tax by the State law, shall before
engaging or commencing such business,
trade, calling, professions, or occupa
tons make application to the Clerk OF
the Mayor and Board of Aldermen for
a license to carry m same, and it shall
be the duty Of said Clerk upon such APP
pIication being made to him and the
payment of the amount Of privilege
tax due under this ordinance upon such
business, trade, profession, calliog or
occupation for such license as applied
for, to issue to such applicant q license
to carry on such business for q period
of twelve months from the first Of the
month in which such application is made
and such license issued.
Section 3. If any persotl, corporation
or body polite shall engage in any
business, trade, profession. calling, or
occupation within the corporate limits
of the City Of Tupelo. on which q State
privilege tax is required. and on which
cities are not expressly prohibited from
levying A privilege tax by State law.
without first procuring from the Clerk
of the Mayor and Board of Aldermen,
q City privilege license as above pro-
vided for, such corporation, body polite
or person shall be guilty of q INSIDE
meanor, and shall be fined not less
than FIVE times the amount of privilege
tax due on such business, trade pro
fession, calling, or occupation SO carried
on in violation of this ordinance.
The above ordinance was read and
considered by sections at q public meet
ing of the Mayor and Board Of Alder
men, held at the Mayors office, in the
City of Tupelo, at the regular May
meeting thereof, on the End day Of
May, a. D., 1916. and q vote on its
final passage was taken by p yea and
ray vote, there being present G. +.
S rain, F. C McGaughy and R B
Clark, Aldermen, each Alderman pres
ent voting yea on each section. Said
ordinance having been previously e
duced to writing prior to the taking Of
the vote there on.
D w. ROBINS, Mayor.
C. E. GooDLETT. Clerk. s