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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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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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Section 207,45 Telegraph systems <br />Every person engaged in the business of owning or operating <br />telegraph systems within the county shall pay a license tax <br />to the taxcollectorent <br />per mile, said mileage to be based upon the actual distance <br />from point to point and not upon the number of miles wire. <br />Section 207.46 <br />Trading, etc. - Intangible personal <br />property <br />1. Every person engaged --in th—e—business of trading, <br />bartering, buying, lending or selling intangible <br />personal property, whether as owner, agent, broker or <br />otherwise, shall pay a license tax of seventy-five <br />dollars 75.00 or each place of business. <br />2. No license shall be required under this section where <br />the trading, bartering, buying, lending or selling is <br />incidental to and a part of some other business <br />classification on which an occupational I icense tax is <br />imposed b)t this chapter, or other law of this s_t_ate_ <br />Section 207.47 TangIbie_person property <br />1. Every person engaged in the business of trading, <br />bartering, serving, or selling tangible personal <br />property, or fish—for human consumption, as owner, <br />agent, broker, or otherwise, shall pay a license tax of <br />thirty dollars ($30.00) for each place of business; <br />provided that the license for each bulk plant or depot <br />of wholesale ea er in petroleum products shall e <br />seventy-five dollars ($75.00). Vehicles used by any <br />person for the sale and delivery of tangible personal <br />property at wholesale from his established place of <br />business on which a licensed is paid shall not be <br />c o n s t r-ued- to be separate places o -f --business. <br />2. No license shall be required under this section where <br />the trading, buying, bartering, serving or selling of <br />tangible personal property is a necessary incident of <br />some other business classification for which an <br />occupational license is required by this chapter and is <br />carried on that the place of business licensed under <br />such other classification, nor shall this section apply <br />to any person engaged in the sale of motor vehicles or <br />principally in the sale at retail of gasoline and other <br />petroleum—pr-octuc t s <br />3. No license shall be required under this section where <br />the trading, buying, bartering, serving or selling of <br />23 <br />SmeadSok Reprint Date: Friday, August 23, 2013 - 15:17:53 - OfficialDocuments:647, Attachment Id 0, Page 25 <br />
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