The URL can be used to link to this page

Home My Public Portal AboutOrd. 102 - Raising Revenue . 1V) ORDINANCE NO. 102. AN ORDINANCE FOR THE PURPOSE OF RAISING REVENUE: IMPOSING A LICENSE TAX ON- CIRCUSES, EQUESTRIAN CR OTHER ACROBATIC PERFOR- MANCES, CARAVANS OR MENAGERIES, STREET CARNIVALS, TENT OR STREET SHOWS, PEDDLERS, HAWKERS AND TAXIS, TAXICABS OR AUTOMOBILES FOR HIRE, PROVIDING EXCEPTIONS THERETO; REQUIRING PAYMENT OF SUCH TAX BEFORE THE COMMENCEMENT OF SUC BUSINESS OR OCCUPATION OR USE OF ARTICLE OR THING TAXED; PRESCRIBING A PENALTY FOR THE VIOLATION OF THIS ORDINANCE; REPEALING ORDINANCE NO. 40 OF THE VILLAGE OF MCCALL AND REPEALING ALL ORDINANCES AD PARTS OF ORDINANCES ITT CONFLICT HEREWITH. Be it ordained by the Chairman and Board of Trustees of the Village of McCall , Idaho: Section 1. A license tax is hereby levied and assess- ed against and upon the businesses and occupations herein men- 101 tioned and carried on or conducted, or to be hereafter carried on or conducted, in the Village of McCall, State of Idaho, to-wit: 1. On every circus , equestrian or other acrobatic 3vl performance, caravan or menagerie the sum of $10.00 per day. 2. On each street carnival or other tent or street show or performance not hereinbefore specified and taxed, the sum of $25.00 per day, and the sum of 5.00 per day on each sideC- "'�~� show, or other attraction or concession not under the management and control of said street carnival or tent or street show or performance above mentioned; PROVIDED HOWEVER, That said license tax shall not be required or collected when any Lodge, Church, �' C 3 Civic body or Civic group shall put on, manage or sponsor any c d, such street carnival or other tent or street show or performance for the community benefit of the Village of McCall. 3, On each and every hawker, the sum of $10.00 per LH° day. 'Every person who offers goods, wares or merchandise for ‘, col . sale by out-cry on the streets or shall conduct business from a • stand and not have a permanent place of business within the -2- Village shall be deemed a hawker under this ordinance; PROVIDED HOVEVER, That no charge or assessment of any kind shall be made or levied on any wagon or other vehicle or the horses thereto attached, or on the owner bringing produce or provisions to any of the markets that may be established in the Village of McCall, ' c`! or on the streets contiguous thereto, providdd said huckstering is carried on in conformance with the rules and regulations to • be made from time to time by said Board of Trustees of the Vil- lage of McCall, pursuant to the provisions of Section 49-1145, Idaho Code Annotated. 4. On each and every peddler of goods, wares or merchandise of any character, whether a peddler on foot or by and from a vehicle, the sum of10.00 per day. The Jterm ped- dler" for the purpose of this ordinance shall be construed to include any person, either principal or agent, who goeS- from place to place and house to house, carrying for sale, or offer- ing for sale, or exposing for sale goods, wares or merchandise$ provided, )th hanothing in this chapter shall apply to p pp y peddlers ` -4 in agricultural , horticultural or farm products grown within the state. 5. On each and every taxi , taxicab or automobile kept or operated in or from the Village of IvicCall for hauling 4- 1 / or transportingipassengers for hire, the sum of $7.50 per quarter. Section 2. The fiscal year is hereby divided into quarters for the purpose of license tax payments and collections. The first quarter shall commence on the first Tuesday in May, the second quarter, on the first Tuesday in August, the third quarter, on the first Tuesday in November, and the fourth quarter, on the first Tuesday in February. Where a tax is hereby levied by the quarter, no -3- licenses shall be issued for a shorter time than for the full quarter and the full quarters tax shall be paid, and such li- cense shall expire at the end of the quarter for which it may be issued. Section 3. Every person, co-partnership, firm or corporation engaging in or conducting any business or occupa- tion herein before specified and taxed or using or operating ` v1 any of the things herein specified and taxed in his or its 1 business , shall before engaging in such business or using or operating any such things on which taxes are levied, at the be- ginning of each period, pay to the Village license and tax col- lector the amount of tax herein imposed; and any such person, co-partnership, firm or corporation who shall fail , refuse or 6- Icl neglect to pay the same, or who shall carry on or conduct any business or occupation in violation of the terms of this Ordi- nance, shall be deemed guilty of a misdemeanor and upon convic- tion thereof shall be fined in any sum not exceeding $100.00 for each offense, and every day in which said business or occupation may be carried on without a license shall be deemed a separate offense and punishable as herein provided, Section 4. Ordinance No. 40 heretofore adopted, per- taining to the raising of revenue by a license tax upon certain occupations and businesses, providing for the levy and collection thereof, prescribing the form of application and license, defin- ing the duties of the Village Clerk and prescribing a penalty for the violation thereof, and all Ordinances and parts of Ordinances heretofore adopted in conflict with the provisions of this Ordi- nance, shall be and the same are hereby repealed. -4- Section 5. This Ordinance shall be in force and effect from and after its passage , approval and publication. Passed and approved this lv day of June, 1938. Chairman of the and of Trustees ATTEST: of the Village of McCall, Idaho. Village Clerk. C 7.1204 1! a . e,, ., ,e' kL, /0 leu-- . 1,4,,,,,,L,, asi1o2 Sit, I (3 ) 1)441. 4",., id.e,"Lf 00.44 4 1 67044i)(-141 '4 i 1 i,47 0,4 4 ii 7 ti, f,,,, ftLj 7 ...„ .44,74„:444 14. i 0 /L4ip 4 ,4,: p52.4-14.44,,,va47. (fr 4,(424441, 0 v 00--"IG4"' Ls'v leKA ji..4A,ad"go ( I 'Nor 7 :14,..r5 t 0 ( I) C 9 C) ' 7r. t-t-17S "7"ri.. a/ - • ,AP ""NultoN0•411107 ---- / -,10..14,v*4 (6747 .04.4 1' ) 1 •44pcs --c9/ rAo ;C 2 ( i 7 q_ 1/ 01 2. - . . 3 ( 9--10i) 4,...c,. 9 — (?- / 0‘3) 4-ec.. 5— — (9 6 41) 4 a . .j 4 • -I 63 MIMI lien I S C lic 44 • t' w _X C 17 O lafrfeAjiiill 11. pa. ICI t.,,,. 0 . 1 0 H • a, L..4 '. _- .- __ _ --__—