Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1917-08-03
Increase in Occupation Tax
Levied in Revised Measure

inhabitants, and IS for less than 5000 inhab-
uants remains the same.
Bicycle dealers will pay the same $50 tax
under the present law.
Pool and billiard room keepers will pay the
Cigarette dealers will pay the present tax of
$25.
The tax on collection agencies is raised from
800 TO 1925.
Detective agencies are called upon to pay $40.
The present tax is $40.
Vaudeville houses and moving picture shows,
called upon to pay $40. The present tax Is
Loan agents are taxed in the new bill at
$50 in each county in which they carry on Dusl-
ness. The present tax is $40.
The tax on local insurance agents is increased
from $40 to $50 for each county IN which they
travelling special or general insurance agents
will pay $40 instead of the present $50.
The tax upon immigration agencies Is IN
creased from $500 to $1,000 in each county in
which such an agency does business.
The lightning rod agent gets reduction. He
is called upon to pay only $50 In each county
instead Of the present $50.
AMUSEMENT TAXES.
There is no increase in the SIS tax on merry
go-round owners scenic railway owners, etc,
bowling alley proprietors and shooting gallery
The skating rink tax of $780, \s25 and $40,
according to population where it operates, re-
mains the same.
There is no change from the SIS tax on
game booths, such as booths for pitching rings
at canes, etc,
The tax upon general peddlers is placed at
$50 for each county in which they do business.
The present tax is $50.
The foregoing tax applies to peddlers of pat
ent medicines appliances, jewelry, stationery,
drugs, soap and other articles of merchandise
coming under the foregoing tax provision or
the present act.
Clock peddlers will pay the same tax or $ZOO
for each county.
PeddIers using boats or other watercraft will
pay the same tax of $50 for each county.
The tax upon itinerant horse traders, fortune
tellers, ETC., is increased from $50 to 500 in
each county.
Book, news, fruit, etc., agents on trains will
pay $500 instead Of the present 5000.
The following increases are proposed on
corporations according to capital stock:
For corporations with capital not exceeding
capital stoc kbetween $4,000 and $25, 900, ad-
vanced from $40 to $50; capital between $4,000
and $50, 900, $50, in lieu of the present SIS for
corporations between $4,000 and 100000; for
capital between $500 and 5000, $50 tax;
for capital between $4,000 and 500, 900, $T5
tax; for capital between 100000 and 100000,
tax advanced from S25 to 500; for capital be-
tween S3OO,OUO and $500, 900, tax advanced from
$50 to $780, for capital between $500, 900 and
81, 100000, tax advanced from $40 to $500; for
corporations with capital over 500 900 900, tax
advanced from 800 $500.
The above revised schedule Of taxes applies
also to foreign or nonresident corporations, the
payment of these taxes to be made in the
same manner as provided for In the present act
Manufacturers and dealers in typewriters will
pay $35 in lieu of the present S25.
Cash register manufacturers and dealers will
pay the present tax of 800.
Dealers in scales and weighing machines will
pay the present tax of $25.
There Is no change in the tax on soft drinks
and syrups.
for packing house products.
There Is no change in the tax travelling
physicians osteopaths, veterinary surgeons, etc.
Dealers in pistols, cartridges dirks, Bowie
Knives. kQuCkS, instead
the present S25.
There is change in the tax of 500 upon
persons, firms corporations keeping for hire
or sale billiard pool tables
There is no change in the tax of $500 on pawn
brokers.
Bottling plants will be required to pay instead
of the present $25 for each bottling machine
used, tax of $25 for each machine having
one filling head, $50 for each machine having
two filling heads, 1925 for each machine having
three filling heads and $50 for each additional
filling head on such machine as may have more
than three heads.
The tax upon slot machines remains the same
The tax upon all shows and exhibitions
Except such hstrionic, musical, operate,
Evolutionary and circus cOmpanies) and upon
each side show accompanying such company,
the tax remains the same. Tax upon clrcuses
remain the same. The tax upon dog and pony |
and upon horse shows remains the same. Tax
upon midway combinations street fairs remains
the same The new bill provides that the total
tax on midway attractions at agricultural fairs
shall not exceed S25 per week.
Inc TAX or $40 on real estate and renting
agents remains the same.
In lieu of the 81 per head tax on dogs, dogs
are made personal property in the revision bill
now would be subject to taxation as other per-
sOnal property.
The tax of 500 upon manufacturers and
agents for moving, reaping and binding ma
chimes, or gas engines, remains the same.
The tax of 500 concerns compiling city
directories remains the same.
The tax upon sewing machine companies and
their agents is raised from $500 to $4OO.
The tax of per cent on foreign and home
insurance companies remains the same.
There is no change in the provision for the
return by building and loan associa tions of all
real and personal property for taxation.
There is no change in the tax of one per
cent % premiums Of fidelity guarantee com
panieS.
There is no change in tho provision for the
return for taxation Of the value of franchises
nor In the return for taxation of the property
of public utilities companies
There is no change in the provision of the
present act exemptng the capital Of banks, or
banking Ociations, organized under the au-
thOrity of this state.
The same provision is made in the new BILL
as in the present act, for the return of gross
receipts and net incomes of railroads for taxa
ton.