Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1920-07-09
RssAls
SECTION las

Eegisteer in which the name Of al
privilege tax payers shall bs FeeoRied
showing tbs amount paid; number Of
license; Tor what occupation or pro
fessin issued and when it will expire.
The register shall be furnished by the
City Of Macon.
SECTION 100.
Compensation Allowed the Clerk
That all license not paid during the
month when due and upon which
double tax is collected as damages;
the City Clerk shall retain one half
OF the damages so collected as extra
compensation for his service in add
ton to the regular fee allowed him
for the issuance of each license.
SECTION 10.
City Clerk to Make Monthly Report
BE it further ordained that the pri-
vilege tax paid to the City Clerk shall
be reported by him monthly and paid
into the City treasury as aother taxes
and that said City Clerk shallat the
end of each month make to the Mayor
and Board of Aldermen a detailed re-
port of the license issued by him, |
showing the number and date of each |
license, the privilege for which issued |
and the amount collected for it. The |
said Clerk failing to make this report |
shall be punished by the Mayor and
Board Of Aldermen as a defaulter.
SECTION III.
Be it further ordained, That the
said Clerk shall at once procure all !
punished by Unnecessary blank icens
necessary blank privilege tax license,
affidavits and registers for privilege
tax license at the expense of the City |
of Macon, Miss.
SECTION 112.
Be it further ordained, That any one
failing to pay the privilege imposed .
by this act and to obtain license as
herein required by pursuing the bust
ness taxed without such license, may
be proceeded against by suit in the
name of the City besides being dealt
with criminally and the City Clerk
may seize and sell any property of
each person liable for such tax in the
same manner as property is sold by
the tax collector for other delin-
quents.
SECTION l13.
License to be Personal Privilege
Be it further ordained, That license T.
herein provided shall be a personal /.
privilege enjoyable only by persons /,
to whom it was issued and shall not
be transferable. and such license shall
not exempt from taxation any pro-
perty used in business, except as
specifically provided for in this crdi-
nance.
SECTION III.
Clerk Liable for Faxes Which lie
Might But Fails to Collect--Be it
further ordained that the City Clerk
Clerk shall call upon and require all
persons liable to pay privilege tax,
to pay same, and he shall prosecute
all persons doing business without IL
cense. The said Clerk shall be liable
to be proceeded against for failure
to collect and require the payment Of
privilege tax in the same manner as
for failure to collect the taxes assess
ed, and his liability shall extend to all
cases where he might collect such
taxes, but fails so to do. The demand
required by this section shall not be
necessary to render liable the tax pa
YER to the penalty Of doing business
without paying taxes. In all cases
where the question arises as to
a privilege tax has been paid,
the license or record, if in eXistnce :
shall be the only evidence of paymnt.
SECTION 115.
Licenseto be Taken Out on Increas-
ed Business-In all cases wherein a :
privilege tax is required for carrying
on a business in said City, and pri-
vilege tax has been obtained for the
same, and afterward said party shall :
desire to increase his business and :
take out additional privilege tax, he
shall only be required to pay the priv
ilege on such increase, provided the :
additional license shall expire at the :
same time of the original license.
SECTION 116.
Post License in Conspicuous place :
Be it further ordained that all privi-
Iege license shall be posted or pasted
in a conspicuous place in the place of :
business Of the person to whom such :
has been issued, where the
business carried on has a permanent
location, and any location shall be con- :
sidered permanent that is not moved :
Or changed oftener than sixty days.
SECTION 1T
That nothing in this ordinance shall :
affect or defeat any claim, assessment :
suit, appeal, right or cause of action :
'or taxes due prior to the passage OF
his ordinance, whether assessment, :
suit appeal. or claim therefore shall :
nave been begun before the passage OF :
ordinance, or shall hereafter be begun
and the privilege tax ordinance re- :
,ealed are expressly continued in force :
fleet and operation for the purpose :
If the assessment and collection OF .
my back taxes, and for the imposition
If any penalties, forfeitures or claims :
or a failure to comply herewith. :
SECTION 11S.
All prir privilege tax ordinances OF :
aid CITY of Macon, be and the same :
ire hereby repealed, except for the :
saving thereof for the collection OF :
axes annd damages, as is set forth :
n the section of this ordinance next 9
SECTION 119.
The occasion Oelng urgent, ~ - Vi =
Iained that this ordinance shall take :
fleet and be in force from and after :
is passage. :
Approved May oath, 1920. 3
Attest: JAS. u. HoklON,
+ J. SCOTT. Clerk. Mayor.
l. j. j. SCOTT, City Clerk for the :
,ity of Macon, Miss, hereby certify z
hat the above and foregoing ordi- :
ance was duly passed by the Mayor :
AlI1,rranr OF rnol1lar :.