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1991-49
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1991-49
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Last modified
3/20/2019 1:26:57 PM
Creation date
10/5/2015 9:23:30 AM
Metadata
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Template:
Ordinances
Ordinance Number
1991-49
Adopted Date
12/10/1991
Ordinance Type
Licensing and License Taxes
State Filed Date
12\16\1991
Entity Name
Occupational License
Code Number
Chapter 207
Subject
Licensing and License Taxes
Supplemental fields
SmeadsoftID
12299
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Architects Occulists Psychologists <br />Attorneys Opticians Real Estate Brokers <br />Chiropractors Optometrists Surgeons <br />Dentists Osteopaths <br />Sec t -i -0n--2-0-7.41 <br />Public-service <br />1. Every person engaged in a business in the county as <br />owner, agent, or otherwise that performs some service <br />for t -h -e- pub Li -c i-n—re-tu-r-n—fo r a cons i d e r a t [on_ must <br />obtain a license under this section. The amount of the <br />license tax shall be seventeen dollars ($17.00), <br />2. No license shall be required under this section for any <br />business the principal function of which is the <br />performance of some service for the public in return <br />for— cons iderst i -on when the nature o -f t -he servi-ce-+s <br />such that it is a necessary part of some other business <br />for which an occupational license is required by <br />another section of this chapter; but this provision <br />shall not be construed mpt ser-vicedepartments of <br />merchandising_ and other lines of—bus_iness from the <br />license required by this section, with the exception of <br />gasoline service stations with not more than three (3) <br />persons engaged in the performance of a service for a <br />consideration. <br />Sectio�07-.4-2—Re tFl store license <br />For the privilege of conducting, engaging in and <br />carrying on the business of a retailer as defined in <br />tnis section, tnere is nereoy ieviea ana assessea upon <br />every person, or association of persons, and annua4 <br />license tax in the sum of thirty dollars ($30.00). <br />2. The following words terms and phases when used in this <br />wave -the -meaning ascribed to then, except where <br />the context clearly indicates a different meaning: <br />a. Retailer includes every person engaged in the <br />business of making sales at retail. <br />b. Retail sale or sale at retail means any sale of a <br />tangible -goods to a consumer or to any person for <br />any purpose other than for resale in the form of <br />tangible personal property; provided, that no sale <br />shall be construed to be a "retail sale" where <br />go d s, wares arty me -r ch a n d -i -sem -r -e moo'-' d in <br />wholesales quantities at wholesale prices by <br />licensed wholesale dealers under standing orders <br />or through outside salesmen. <br />21 <br />SmeadSok Reprint Date: Friday, August 23, 2013 - 15:17:52 - OfficialDocuments:647, Attachment Id 0, Page 23 <br />
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