Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-07-26
OCCUPATION TAXES
WOULD Be RAISED
# REVISION PASSES

Many occupation taxes will be in
creased if the senate adopts the re-
vision of the general tax act now
pending in the house. The bill en-
| bodies 1870 items, and something like
| fifty were passed by the house last
Friday. when the bill occupied the
entire days session. The house re-
stunned its work on the bill when
it convened Monday, and the lead
ers hope to get it through that day
and trensmit Immediately to the
senate.
The general tax act, as it is COM
monty called. is nothing more nor
less than the schedule of state occu-
patton taxes. 1t is always revised
at intervals of two years, sometimes
at intervals Of year, according to
the condition Of the treasury. At
the present time, as is we'll known,
the treasury is empty and piled up
with debts aggregating $3,5OO,OOO.
This makes it necessary to rake and
scrape revenue from every avail
able source.
Ten days ago a subcommittee was
appointed from the house committee
on ways and means to make re-
vision Of the general tax act. The
subcommittee revised majority of
the items upward. The bill as pre-
pared by the subcommittee was pre-
scented to the house on Friday, and
occupies the status outlined above.
List of Items Passed
A list of the items as passed by
the house, compared with present oc-
cupation tax, is as follows:
Abstract companies, a graduated
tax ranging from SIS to 500. The
present tax ranges from $21 to SIS.
Advertising agencies, $50, which is
the same as at present.
Billboard agencies, graduated tax
ranging from $50 to 500. The pres
ent tax ranges from SO to So.
Bill distributors, $50. The pres
ent tax is s..
Collection Agencies
Collection agencies, $500. Tax now
$125.
Detective agencies, 500 on each
agency. Tax is now SIS on each.
Teacher agencies, So. No change.
Amusement parks other than base
ball or racing, $500. Present tax,
1920. Tax does not include shows
in such parks, which are taxed sep
arately.
Athletic clubs, graduated tax rang
ing from $50 to $500. Present tax
ranges from So to $25.
Auctioneers, $50 in each county.
Present tax $25 in each county.
Agents or dealers in automobiles,
graduated tax ranging from $35 to
S345. Present tax ranges from $3.50
to $275.
ranging from s25 to $1OO. Present
tax SIS for all dealers.
Wholesale automobile tire and ac-
cessory dealers, 800. No tax on
retail dealers. This is a new item
not contained in the present general
tax act.
Automobile schools, $40. Same as
at present.
Automobile assembling plants, $500
in each county. Present tax 800 in
each county. Truck assembling
ent tax, s25 in each county.
Automobile garages, graduated tax
ranging from So to $35. Present
tax ranges from So to $50.
Automobiles for hire, So for cars
Of five passengers or less. and $25
for cars of seven passengers. Pres
ent tax S. for all cars.
Barber shops of two chairs, SO,
and for each additional chair, So.
Present tax s. for shops of two
chairs and $3.50 for each additional
chair.
Turkish baths, $50. Present tax,
SO.
Amusement Parks
Amusement parks where baseball,
horse racing, automobile and motor
cycle racing or other contests are
held by professionals, graduated tax
ranging from S25 to $500. Present
tax ranges from $40 to 500.
Pool and billiard halls, 500 for
CONTINUED on Page 6. Column 81