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HomeMy Public PortalAbout19620418CCMeeting1 1 1 97 Savannah Beach, Tybee Island, Ga. April 18, 1962. The regular meeting of Town Council was held today at 3 P.M. in the Council Room in the Town Hall and was attended by Mayor Brown, who presided and Councilmen, Peters, Powers, Lovell, Waters, Hosti, Town Attorney Solms, Jr.,Supt. Reed, Chief McCutchen and Councilman—elect Fleetwood. Mr. Norman Stook of the Tybee Motel submitted a water bill to Council for $70.45 which he stated that something was apparently wrong as he did not use this amount of water and requested a reduction. The Mayor stated that the main had broken on the north side of the area. Councilmen Lovell moved theft one half of the $70.45 be adjusted to Mr. Stook which was seconded and passed. Superintendent Reed reported that the water main near the Tides Motel must be re- located and approximately 300 feet more of pipe will be needed. The Mayor asked how long the work would take and Mr. Reed stated about three days. Mr. Reed re- ported that at the present time he is finding it difficult in working prison labor. Some of the men are now being sent out of town and one garbage truck cannot do the work. He was asked how many men are now at the camp and stated that there were fourteen.. The Mayor stated that Warden Flaherty will get the prisoners earlier to work. Mr. Reed Stated that to purchase a standard type garbage truck would cost not under $6,500.00. The Mayor asked when the line at the disposal plant will be repaired. Mr. Reed stated that the plant is operating and that the line will be repaired as giickly as he can get to it. Mr. Reed asked what would be done about the garbage situation as lots of trash is being piled up all over the island. The Mayor asked if he could get by until after the First of the month and Mr. Reed stated that he would try. Mr. Reed stated that a new chlorinator is needed for the water tower as the old one has served its usefnllness. Councilman Lovell stated that he would look at it during the approaching weekend. The Mayor appointed a committee of Messrs. Lovell and Reed to check on this and requested that they be authorized to pur- chase a new chlorinator if needed. It was moved, seconded and passed that the re- quest be granted. Mr, Reed stated that a pick —up truck used in the Water Department needs replacing. Councilman Lovell wanted to know what the situation was regarding the golf course, the Mayor informed him that the work was proceeding on it. Councilman Powers read the monthly report of the Fire Department. Councilman Hosti requested that the salaries of,the town employees be raised. The Mayor stated that this could not be done due to sufficient funds. The Mayor informed Council that he was changing the system of billing and collecting taxes and that Mr. O'Brien would be down Thursday to assist in the new change. Councilman Waters requested a stop light to be placed at points on Butler Avenue to regulate the speed of traffic. The Mayor requested that the Town employ Thomas & Hutton to survey Lot #44, Campbell Subdivision, Fort Ward, owned by Mrs. Louise,Greeno, as there was some question as to street lines. It was moved, seconded and passed that the work be authorized. 98 Chief McCutchen asked if Council had any changes in view regarding the Police Department. The Mayor informed him that the Police Department ran over the budget last year. The Mayor also stated that a policeman is needed to patrol Sixteenth Street area during the summer season. The Mayor informed Council that the season's opening had been deferred to Saturday, May 19th. Chief McCutchen stated that the whiskey licenses are being collected now. He also 1formed Council that there vas no truck available to service the parking meters and that Mr. C.J.Bishop offered to sell his pick -up truck to the Town for $250.00. The Mayor suggested converting the dmall fire engine for this purpose. Councilman Powers suggested that it should be kept to handle small fires particularly brush fires. The Ihyor asked if it could wait until after May 1st. Bills for the Month of March for General Government amounting to $3,344.77 and for the Water Department amounting to $2,415.32 were presented. It vas moved, seconded and passed that they be paid. The employ of a Recreational Director was discussed and it was suggested that an Active Committee to 8ouncil be appointed to report to Council with a Recreational Committee and an Advisory Committee be appointed and also a new Planning Committee. The Mayor informed Council that all business licenses must be paid effective May 1st as well as any new places opening for business. ,:The Mayor reported that in connection with the Tybee School Project that he would like Council to authorize him to accept the lowest bid to do the work and also pro- vided that it is agreeable with the School Board. It was moved,-seconded and passed that the authority be granted to the Mayor as requested. A street light was requested on Atlanti6 Avenue in the vicinity of the Seabreeze Hotel. Council approved provided a light was needed in that vicinity. The Mayor will check on this. Mr. Solms stated that electrical and plumbing contractors should have the same type of ordinance of the Town, the City of Savannah and County. Mr. Solms was requested to check on this. The Mayor informed Council that Mt. C.E. Thomas wanted to get =Electrical Contractors License and wanted to take the examination. Councilman Hosti stated that Mr. Thomas could take the examination when he requested it. The Mayor will see*. Thomas. Mrs, Helen MacGregor petitioned the Town to amend it's zoning ordinance covering zone "C" covering the Western Part of Beach Lot 81, Ward 4. Referred to the Planning Commission for their recommendation. Mr. L. V. Davis requested permission to erect a 32 x 10 foot billboard sign on his property, Lot 247, Ward 1. Permission was granted for six months from this date. The Mayor called attention to the billboard sign of the Waves Motel owned by E.C.Bobo, on First Street j>t northwest of Jones Avenue. It is at least 10 feet from the right - of-way of First Street and the requirements are that a sign should be at least 25 feet from the right-of-way of a street. The Mayor also suggested that the Town should charge rentals on signs erected on the island. He also called attention to several complaints about goats, chickens, etc.,running loose on the island. Councilman Lovell moved that all delinquent water takers, whom have not paid up by May 1, 1962, that the water be cut off, seconded and passed. AN ORDINANCE TO PROVIDE FOR THE TAXATION OF REAL AND PERSONAL PROPERTY IN THE TOWN OF SAVANNAH BEACH, TYBEE ISLAND, GEORGIA, FOR THE FISCAL YEAR COMMENCING MAY 1, 1962, AND ENDING APRIL 30, 1963, AND FROM YEAR TO YEAR UNTIL REPEALED; AND FOR OTHER PURPOSES. SECTION I: Be it ordained by the Mayor and Councilmen of the Town of Savannah Beach, Tybee Island, Georgia, in council assembled, and it is hereby ordained by the authority of the same, that the rate of taxation upon real estate and personal property within the limits of said Town of Savannah Beach, Tybee Island, Georgia, for the fiscal year commencing May 1, 1962, shall be TWO AND TWENTY -TWO HUNDREDTHS (2.22 %) percent upon the assessed or returned value of same, the value of real estate improvements to be ascertained from the returns of the Committee on Assessments of said Mayor and Councilmen, and the valuation of personal property to be ascertained from the returns of the owners thereof, in pursuance of the scheme and plan contained in Sections I, II, III and IV of the Ordinance to provide for the assessment of taxable property in the Town of Savannah Beach, Tybee Island, Georgia, and the mode of valuing such property for taxation and to carry into effect the provisions of the Act of the General Assembly of the State of Georgia, approved August 19, 1922, Section 21, passed by Council assembled October 13, 1922; and it is further ordained that if anyl person or persons shall refuse to pay the taxes hereinabove set forth, within 30 days after same shall become due, the Clerk of Council, the Ex- Officio Treasurer of the Town, shall issue execution therefor, and the further sum of One ($1. 00) Dollar for costs , and the Chief of Police and Ex- Officio Tax Collector shall proceed with such execution in the same manner as now provided by law in such cases of execution lodged with the Sheriff of Chatham County. SECTION II: Any tax upon real property assessed and due shall be payable in semi- annual payments; the first half being due and payable on or before May first (1st) of each year; the second half shall be due and payable on or before November first (1st) of each year. In the event that any tax is not paid when the same is payable, the outstanding amount shall be immediately executed, the fee for execution being $1.00, and in addition thereto an interest charge of one - half of one percent per month shall be assessed. The provisions of this Section shall not apply to licenses for doing business in said Town, said licenses being covered under separate ordinance. The provisions of this Section shall apply, however, to those persons or companies required by the provisions of Section 92 -5902 of the Code of Georgia to make returns to the Comptroller General of Georgia. SECTION III: This ordinance shall continue in effect for each and every fiscal year hereafter unless and until repealed or changed by ordinance. SECTION IV: All ordinances or parts of ordinances conflicting with the pro- visions of this ordinance are hereby repealed; provided, however, that so much and such parts of ordinances passed, as provide for the execution of tax assess- ments, or part thereof, shall continue and remain in force so as to authorize the Clerk of Council and Ex- Officio Treasurer to issue executions, and the Chief of Police and Ex- Officio Tax Collector to collect same until said taxes or assessments shall be fully paid. AN ORDINANCE AN ORDINANCE TO PROVIDE FOR THE RATE OF LICENSE TAXES FOR DOING BUSINESS AND SELLING IN THE TOWN OF SAVANNAH BEACH, TYBEE ISLAND, GEORGIA, FOR THE FISCAL YEAR BEGINNING MAY 1, 1962, AND ENDING APRIL 30, 1963; FIXING PENALTIES FOR THE VIOLATION THEREOF; AND FOR OTHER PURPOSES. SECTION I: Be it ordained by the Mayor and Councilmen of the Town of Savannah Beach, Tybee Island, Georgia, in Council assembled, and it is hereby ordained by the authority of the same, that license taxes for doing business and selling in the Town of Savannah Beach, Tybee Island, for the fiscal year beginning on May 1, 1962, and ending on April 30, 1963, shall be payable by each person, firm or corporation transacting or offering to transact any of the kinds of businesses hereinafter specified and scheduled, or practising or offering to practise any of the professions or callings hereinafter specified or scheduled, whether in connection with any other business, profession or calling or not, and shall pay the license tax hereinafter prescribed on or before engaging in or practising such profession or calling: IIAII (1) Amusement arcade of 40 machines - Each machine over 40, per machine - (2) Candy apples, bananas, cotton candy, and similar confections - (3) Repair and /or sale of antiques - (4) Sale, installation or manufacture of awnings (wood, metal or cloth); boat sails - (5) Apartments, rooming houses, hotels, tourist courts, motels in which 4 or more units are rented to transient guests , $3.00 per rental unit, with minimum license for 4 to 8 units - "B (6) Rental or boats or bateaus - (7) Bath house, 50 per room for rent, minimum - (8) Pitch ball game - (9) Bowling alley or shuffle -board machine, license per unit (10) Bingo game, minimum license for seating 50 or less additional license over 50 seats, $2.00 per seat (11) Bicycle rental - $ 500.00 10.00 25.00 10.00 25.00 25.00 15.00 50.00 25.00 25.00 150.00 5.00 -2- (12) Balloons or novelties on street - (13) Sale of beach and sportswear - (14) Beer (wholesale only) (15) Beer (retail) or giving away (16) Bakery shop (retail) - (17) Bakery products (wholesale only) - (18) Building supplies, paint & /or hardware (retail) (19) Barber Shop & /or Beauty Shop - (20) Laying bricks & /or concrete blocks - (21) Billiard parlor or poolroom, per table, $15.00; minimum (22) Professional Bondsman - "c (23) Sale of Coffee, Grocerief s , Tea, from trucks - J/L Ca G&-n iL5, /LCD d1 tJn «n. G_L!•./ (24) Cotton Candy (see classification "Al 9 '/v Nair , t E r°e/ s, �f c 6e (25) Confectionery, including right to sell ice cream, sherbet and similar products, sandwiches, crackers and novelties - (2 6) General building contractor (not including electrical . work or plumbing) - (27) Manufacture of concrete blocks, slabs or similar products - IlDo1 25.00 25.00 25.00 III 125.00 25.00 25.00 50.00 25.00 25.00 50.00 100.00 50.00 s 40.00 50.00 50.00 (28) Operating a dragline for hire - 25.00 (29) Public dance hall, employing an orchestra - 100.1)0 (30) Dancing on premises of public place, without an orchestra - 50.00 (31) Soft drinks, exclusively or in connection with other business 15.00 (32) Sale and delivery of soft drinks, etc - 25.00 Wholesale or retail delivery to unlicensed dealers, add'l $25 00 (33) Dairy products - 25.00 1 -3- (34) Drug Store - (35) Dry goods & /or notions in conjunction with grocery - (36) Department Store - (37) Children's individual riding devices indoors, each - 11E11 (38) Delivery of eggs from milk truck - (39) Electric Light and Power Company - (40) Electrical equipment, parts & supplies (41) Electrical contractor - IT 11 (42) Ice cream & /or iced sweets under the trade name "Frozen Custard" or similar trade names - (43) Soda Fountain, including sandwiches, crackers, novelties Additional $25.00 for patent medicines (44) Sale and delivery of vegetables & /or fruit from vehicles, as from a truck or stand - (45) Floor sanding and floor finishing - 25.00 10.00 250.00 10.00 10.00 500.00 25.00 50.00 25.00 50.00 50.00 25.00 (46) Electric bingo game, per table - 5.00 (47) Grocery or provision store - 75.00 (48) Sale of Groceries from trucks (see classification (49) Sale and delivery of gasoline, oil - 50.00 If trucks sell retail except fuel oil, additional $25.00 (50) Automobile repair and storage garage - 50.00 (51) Car lubrication and greasing, tire change & /or repair, auto washing - 15.00 (52) Gasoline, each pump - 10.00 (53) Miniature Golf Course - 25.00 I,C 1 -4- (54) Hotel or rooming house (see Classification "A ") (55) Hardware & /or paint with other business - 25.00 III" (56) Sale and delivery of Ice Cream or similar products to stands or stores - 25.00 (57) Handling insecticides or engaged in the business of spraying or termiting - (58) Insulating business - (59) Ice delivery or sale - urn (60) Purchasing, acquiring or otherwise trading for salvage and junk within the municipal limits - IILII 25.00 `25.00 25.00 100.00 (61) Selling, offering for sale or giving away intoxicating liquors - 750.00 (62) Life- saving floats, rafts, and other types of floating equipment for use in the waters along the beaches, provided all requirements are met in compliance with provisions of license ordinances per- taining thereto enacted for the fiscal year 1954-1955, which provisions are hereby enacted by reference thereto- - (63) Laundry soliciting and delivery by truck, each - 4'i.1, La:at) /'%cue, 5 /fii iae aptvewe,ff, / / z,rini (64) Transfer from one person to another or from one location to another of any license for the sale of intoxicating liquors and beer, provided no transfer is authorized without approval of Council - M It 25.00 15.00 50.00 (65) Operation of a Tifa spray machine for insecticides, for which a charge is made, per machine - 5.00 (66) Each automatic music machine - 35.00 (67) Soliciting, selling and delivering meats and groceries, except regular licensed merchants of Savannah Beach - 15.00 (68) Sale of meats for consumption off the premises - 40.00 1 -5- (69) Bulldozer or similar machine for hire or use, to haul, grade, or for other purposes; (issuance of license shall not prevent making charges for use of the equipment) - (70) 16 mm moving picture machine as additional entertainment for guests or patrons - (71) Cigarette vending machine which dispenses packages of cigarettes upon deposit of coins, each - (72) Novelty pinball machine costing 1 per play, winners getting free games only - (73) Novelty pinball machine costing 5 per play, winners getting free games only - (74) Each 1 gum - vending machine - (75) Each 5 vending machine (candy, gum, peanuts, etc . ) ►N (76) Novelties (see classification "B") (77) Sale, installation & /or repair of Neon signs - 'Tin (78) Photograph gallery, each machine or camera - (79) Commercial photographer taking pictures in night clubs or hotels, each location - (80) Sale and processing of film - (81) Soliciting and delivery of peanuts, peanut butter sandwiches & /or potato chips, to stands and stores (wholesale) - (82) Sale of peanuts or popcorn from truck or stand, each item (83) Operation of moving picture theatre (84) Painting contractor - (85) Sign painting - (86) Plumbing contractor - (87) Distributor of liquid gas or petroleum gas - (88) Miniature pool table for use of which a charge is made, per table - 50.00 10.00 5.00 15.00 50.00 2.50 5.00 25.00 25.00 25.00 15.00 15.00 25.00 25.00 25.00 10.00 75.00 75.00 15.00 -6- (89) Automobile parking space for hire 100.00 "R (90) Rooming house (see classification "A ") (91) Rifle Range or Shooting Gallery - (92) Operation of riding devices, each device (93) Restaurant - (94) Phonograph Records - (95) Repair of radios and television, parts for same (96) Manufacture & /or sale of rubber mats - (97) Roofing contractor - 11 8 11 (98) Sandwiches (wholesale distribution of) - (99) Skating rink - (100) "Skee Ball" or similar game - (101) Souvenir or gift stand - (102) "Snowballs" (see classification "A ") (103) Repair of shoes and other footwear - (104) Fish and other seafood, wholesale & /or retail (105) Siding business - (106) Coin - operated scales, each scale - IIT 00 (107) Sale of Tea from trucks (see classification (108) Telegraph Company - (109) Telephone Company - (110) Tailor Shop, Laundry, Pressing Club - (111) Taxicab business - "c 11) 50.00 50.00 75.00 5.00 15.00 25.00 25.00 25.00 50.00 25.00 25.00 10.00 25.00 25.00 2.50 10.00 500.00 25.00 50.00 1 -7- (112) Laying ceramic tile, asphalt tile & /or inlaid tile or any other floor covering materials - 25.00 I(113) Possession of coin- operated telescope for use of which a charge is made - L) /` 1371 6,)/04/07—r, tti� a. -fir /-t le,he,.`It r ,E , r c f own 10.00 /%rofc (114) Waffles & /or doughnuts 15.00 (115) Wrecker and towing service for any purpose - 25.00 (116) Wrecker and towing service in conjunction with garage, within city limits - 10.00 (117) Manufacture of food products (wholesale only) - 50.00 SECTION II: Any person, firm or corporation engaged in doing business under such license shall also be required to report to the Clerk of Council of Savannah Beach, the name and address of each and every person from whom salvage or junk is purchased, and said report shall further identify the article purchased as junk or salvage. The said report to the Clerk of Council of this municipality shall be made within 24 hours after the completion of said trade, purchase or acquisition of said junk or salvage. SECTION III: In the event any business or calling not specifically mentioned in the above list set forth shall be established in the Town of Savannah Beach, Tybee Island, Georgia, the Mayor and Councilmen reserve the right to establish a license fee for same by ordinance, which fee is to be of equal dignity as the license 'specifically mentioned in the above section, provided, however, that such license shall not be more than the sum of Seven Hundred Fifty ($750.00) Dollars. SECTION IV: This ordinance shall be subject to alteration or repeal in whole or in part at any tine during the fiscal year beginning May 1, 1962, should it be deemed advisable, and no such amendment or repeal shall be construed to impair the right of Council to assess or levy tax for the whole of such year whenever made. SECTION V: Any person, firm or corporation owning or operating any riding d evices , or passenger vehicles for hire, before being issued a license therefor, shall deposit with the Clerk of Council a policy of insurance against personal injury and property damage, with a receipt showing that the premium thereon has been paid for the length . of time covered by the license, in such company and in such amount as may be approved by the Mayor and Councilmen for the benefit of any person or persons who may be killed or injured or sustain damage to property by reason of operation thereof. SECTION V -a: In lieu of such policy of insurance, any person, firm or corporation owning or operating passenger vehicles for hire, before being issued a license therefor, shall deposit with the Clerk of Council a Surety Bond in the amount -8- of Five Thousand ($5,000.00) Dollars for each vehicle operated by said person, firm or corporation, signed by surety company acceptable to the Mayor and councilmen of Savannah Beach, said Bond guaranteeing the payment of any loss or damage sustained by any person or persons by reason of the operation of such vehicle, the exact form of such bond to be approved by the Mayor and Councilmen of Savannah Beach. SECTION V -b: In lieu of such policy of insurance and /or such Surety Bond, any person, firm or corporation owning or operating a passenger vehicle for hire, before being issued a license therefor, shall deposit with the Clerk of Council a Real Estate Bond in the amount of Five Thousand ($5,000.00) Dollars for each vehicle operated by said person, firm or coropration, signed by an owner of real estate who holds merchantable fee simple title to the same and acceptable to the Mayor and Councilmen of Savannah Beach, said Bond guaranteeing the payment of any loss or damage sustained by any person or persons by reason of the operation of such vehicle, the exact form of such .. Bond to be approved by the Mayor and Councilmen of Savannah Beach. If said Real Estate Bond is approved by the Mayor and Councilmen, the...appli- cant for license shall pay the fee for recording of said Bond in the Clerk's office of the Superior Court of Chatham County, Georgia. SECTION VI: The Mayor and Councilmen reserve the right to refuse to issue to anyone any licenses for any purposes for reasons sufficient to them. SECTION VII: Any person procuring a license on or after November 1, 1962, shall pay one -half of the fee therefor set forth in this ordinance. SECTION VIII: Any person, firm or corporation violating any of the provisions of Section I of this ordinance shall, upon conviction before the Mayor's Court of said Town, be subject to be fined in the sum of not more than One Hundred ($100.00) Dollars or be imprisoned not more than 30 days, either or both, or any portion of either or both, in the discretion of the Court. SECTION DC: All ordinances or parts of ordinances conflicting with the provisions of this ordinance are hereby repealed. AN ORDINANCE AN ORDINANCE TO ASSESS AND LEVY A LICENSE TAX, UPON RETAIL DEALERS ENGAGED IN THE BUSINESS OF SELLING MALT BEVERAGES, WINE OR SPIRITUOUS LIQUORS; TO PROVIDE FOR THE COLLECTION OF SAID LICENSE TAX; TO PROVIDE FOR THE INSPECTION OE RECORDS AND BOOKS, BOTH WHOLESALE AND RETAIL DEALERS ENGAGED IN THE BUSI- NESS OF SELLING MALT BEVERAGES, WINE AND SPIRITUOUS LIQUORS; TO FDC PENALTIES FOR THE VIOLATION; AND FOR OTHER PURPOSES, BE IT ORDAINED by the Mayor and Councilmen of Savannah Beach, Tybee Island, in Council assembled, and it is hereby enacted by the authority aforesaid, as follows: SECTION I: In addition to all other tax or license fees heretofore or hereafter imposed upon retail dealers engaged in Savannah Beach, Tybee Island, Georgia, in the business of selling malt beverages, wine or spirituous liquors as defined under the laws of ` Georgia, there is imposed and levied upon all such retail dealers within the town of Savannah Beach, Tybee Island, a license tax for the privilege of doing such business in the town of Savannah Beach, Tybee Island, to be computed and collected as hereinafter set forth. The term "retail dealers" shall include clubs and similar organizations. SECTION II: The amount of the license tax imposed by this ordinance on such dealers shall be computed on the following basis: (a) 20 per case on bottled malt beverages where containers exceed 7 ounces, and 12 per case where containers contain 7 ounces or less. (b) $1.25 per 1/2 barrel of 15 -1/2 gallons on draught beer, proportionately in larger and smaller quantities. (c) 15 per quart on 1/5 gallon; 8 per pint or 1.10 gallon; and 4 per 1/2 pint or smaller, on spirituous liquors. (d) 60 per case on wine. (e) The aforesaid quantity license taxes shall be 50% of the amounts stated on all such legal alcoholic beverages manufactured or produced in Georgia using all Georgia products in the production or manufacture of such beverages. The term "case" as applied to wine shall mean a carton or other contained containing 24 bottles of pint size or smaller, or 12 bottles of quart size, or 1/5 size. Fractional parts of cases or barrels, kegs, or drums, or any other size or type containers, shall be computed proportionately. SECTION III: (a) The license tax imposed herein on malt beverages and wines shall be computable and payable monthly; (b) Each wholesale dealer or distributor selling, shipping or delivering malt beverages or wines to any retail dealer in the town of Savannah Beach, Tybee Island, whether delivered to the retail dealer's place of business in Savannah Beach, or elsewhere, for re -sale in Savannah Beach, shall, . as a condition to the privilege of carrying on said business in Savannah Beach: 1. Keep true and correct records of all sales, shipments or deliveries of such malt beverages or wines to each retail dealer in Savannah Beach, such records to be preserved for a period of one year and to be made available on request for the inspection of any duly authorized representative of the town of Savannah Beach; 2. Collect from each such retail dealer in Savannah Beach and add on each invoice at the time of delivery of the malt beverages and wines the amount of license tax due under the terms of this ordinance and hold the same in trust for the town of Savannah Beach, Tybee Island, until such amount is remitted to the town of Savannah Beach as next provided; 3. On or before the tenth day of each calendar month make a verified return to the town of Savannah Beach, Tybee Island, for the monies collected from retail dealers for the month immediately preceding said report. Said return shall be accompanied by remittance to Savannah Beach, Tybee Island, for all license taxes collected. SECTION IV: If any wholesale dealer or distributor fails or refused to make the returns herein provided for, the town of Savannah Beach, Tybee Island, shall notify said party in writing, and if the returns are not made and the license taxes remitted within 5 days from date of said notice, the town of Savannah Beach, Tybee Island, may withdraw from said wholesale dealer or distributor the privilege of doing business in Savannah Beach by revoking his license. On such failure to make returns and pay the license taxes accrued, the town of Savannah Beach shall proceed to assess the amount of taxes due under this ordinance from retail dealers who have purchased from such wholesale dealer or distributor, from the best information available, and proceed to collect said license taxes as provided by ordinance for the collection of delinquent license taxes. S ECTION V: Each wholesale dealer in spirituous liquors (which shall in- clude all alcoholic beverages excepting beer and wine) shall keep 51 -A and 51 -B records available for inspection at all times by duly authorized agents and /or representatives of the town of Savannah Beach, Tybee Island, Such records shall show the amount and quantity of each item sold by each whole- saler to each retailer and said wholesaler shall collect at the time of the de- livery to said retailer the license tax imposed under this ordinance. SECTION VI: It shall be a violation of this ordinance for any person, firm or corporation to sell at retail within the town of Savannah Beach, Tybee Island, any malt beverages, wines or spirituous liquors on which the license taxes herein provided for have not been paid to the wholesale dealer or distributor for the town of Savannah Beach. SECTION VII: It shall be unlawful and a violation of this ordinance for any wholesale dealer or distributor, person, firm or corporation, to deliver any malt beverages, wines or spirituous liquors to any retail dealer in the town of Savannah Beach without first collecting the license taxes. SECTION VIII: It shall be unlawful for any person, firm or corporation engaged in the sale as a retail dealer of alcoholic, vinous or malt beverages to have in his possession any of such beverages unless the tax required by the town of Savannah Beach shall first have been paid to the wholesaler, distri- butor or other source delivering or causing said beverages to be delivered to said retail dealer and whenever any such beverages are found in possession of a retail dealer where records of the payment of said tax shall not appear upon the records of the wholesale liquor dealer to the town of Savannah Beach, it will be presumed that said tax has not been paid and the burden shall be upon the retailer to prove said fact. SECTION IX: Any person, firm or corporation engaged in the distribution by wholesale of any of the beverages mentioned in said ordinance which shall willfully violate the same shall be subject to revocation of their license to do business within the corporate limits of the town of Savannah Beach, and all liquor found in the possession of any retail establishment in the town of Savannah Beach which has not paid said tax or reported same under said ordinance shall be subject to confiscation by the municipal authorities of the town of Savannah Beach in addition to the other penalties set forth in said ordinance and sold by the Chief of Police and Ex- Officio Tax Collector, and the receipts thereof paid to the Clerk of Council and Ex- Officio Treasurer. SECTION X: Any retaileis violating the provisions of this ordinance shall, in addition to the penalties hereinabove set forth, be subject to revocation of their license to do business in said town as provided in other ordinances of the town of Savannah Beach, Tybee Island. SECTION XI: Any person, firm or corporation violating any of the provisions of this ordinance, or who shall assist any retail dealer in malt beverages, wines or spirituous liquors in the town of Savannah Beach to evade or avoid the payment of the license taxes herein provided for shall be guilty of a violation of this ordinance and, on conviction thereof in the Mayor's Court of said town shall be fined not more than One Hundred ($100.00) Dollars or sentenced to imprisonment for not more than 30 days, or both punishments to be inflicted in the discretion of the Recorder. SECTION XII: All ordinances or parts of ordinances in conflict with this ordinance are hnreby repealed. 1 1 1 1 The Mayor informed Council that he had appointed Miss Margaret Spellman as Bookkeeper for the handling of taxes, eto.,and Mrs. Sarah DeBorde, Asst. Bookkeeper. Miss Spellmaa salary would be $3000.00 per year, one -half paid from General Government and one -half from the Water Department and that Mrs. DeBorde be paid the salary that Miss Spellman is now being paid.