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HomeMy WebLinkAbout01474ORDII'Ae ;C . / O J 6) At: ORDE M'.V, rolttt .1mr; to, and +n•oviding, for, a l.ioonso or occunntion tax upon certain busiuoso, occupations, pursuito and pririlogas; defining; offenses nzzd provtditu; pnnaltion. THE CI';y 0011170I1, :'W M.T^ ('I`PY "^ -1'T'P i0^.7TT!7 D Do ^iD:.I?? F. i 1'OLLCr:3t Section 1. sar_r.1ro of lovr!mi_Jic��nr��_Yol_�t_s The ))roclnions of this ord- inance sha11 lie ;vomed nn oxercisa of the r.o-rnr oP the City of Port Tn,nsond to license for revenue. Section 2. Definitions: In construing the provisions of this ordinance, save whon oche vise plainly declared or clearly anpnront from the context, the following definitions shall bo applied: GROSS IaCOMEs The value proco^dint; or scorning; from the sale of tangible property or service, and receipts, (including; all sums earned or charged, whether received or not) by reason of the invostmant of oanital in the business engaged in, including rentals, royalties, fees or other emoluments, hov.evor,.doolgnated (excluding receipts or proceeds from the noo or sale of real property or any interest therein, and proceeds from tho sale of notea, bonds, mortgages, or athor evidences of indebtedness, or stocks and tho lilzo) and v:ithout any deduction on. account .of the cost of the property sold, the cost of materials used, labor costs, Interest or discount paid, or any exoonso vncotsooyer, and without any deduction' on account of losses. re11501r 01 T)MIST.11 Persons of olther sox, firms, co -partnerships, corpora- tions and other associations of nr:tural poroons, vrhothor aetittg Uy themselves or by servants, ag;o.:ts or omplaye^s. PA;{P,IYIiR% Any person, liable to tiro license foe or tax imposed by this ord- inance. 'PAX YE.111 OR T&XaBVO YEARS The year eo:mmoncing Jnnu:ry lot and ending on the last day of December of the same year, or, in liou thereof, the taxpayer'a fiscal year when permission is obtained from the City Clark to use the nano as the tax period. Section 3. "Occupation Linens©" iQquirods After the lot day of Jnnu try, 1939, no person shall ong.,o in or onrry on any business, occupation, pursuit or privilege for which a license foe or tax is imnosod by thin ordinance without having first obtained, and 'acing the holder of, a valid and subsisting; iioonse so to do, to be knovnt an on "Occupation Mc-anso." Any person on,3aging in, or carrying on, more than one such business, occupa- tion, pursuit or p'rlvileco shall pay the license tux so imposed upon each of the some. Any taxnm or who on@;afpar in, or carries on, any business subjoct to tax horoundar vrithout havinr; his "Occupation License" so to do, shall be gnAlty of a violation of tilts ordinance for each day during vrhieh the business is so ongngod to or carried on, and any taxpayer rv1ro'fai.la or refuses to pay the liconso foe 7aratin�vcriYkaat havinG_1xSu 12c^ncaceac.to daxt or t:c: or an;: rnr-, t- ,,00f 0n or Saforo•t::ri ,,,o ,.to. ...7.1a bo d.....:i 1;o h-, orcr.:. wl.thrna I,[r:...s iic ' E'i:5c s; to do.