Las Vegas City Ordinances, March 31, 1933 to October 25, 1950, lvc000014-116

ORDINANCE NO. 242 was not read for a second time. ORDINANCE NO. 243 AN ORDINANCE OF THE CITY OF LAS VEGAS LICENSING, FOR PURPOSES OF REGULATION AND REVENUE, EVERY KIND OF LAWFUL BUSINESS HEREINAFTER SPECIFIED, TRANSACTED OR CARRIED ON WITHIN THE CORPORATE LIMITS OF THE CITY OF LAS VEGAS, STATE OF NEVADA; FIXING THE RATES OF LICENSE TAX UPON THE SAME AND PROVIDING FOR THE COLLECTION OF SAID LICENSE TAX, AND A PUNISHMENT FOR CARRYING ON OR CONDUCTING ANY SUCH BUSINESS WITHOUT A LICENSE, AND REPEALING ORDINANCES NUMBERED 1, 2, 4, 13, 14, 35, 62, 74, 75, 81, 95, 102, 105, 108, 112, 117, 145, 184 and 192. The Board of Commissioners of the City of Las Vegas do ordain as follows: Section 1. The City Clerk must prepare and have printed blank licenses as herein authorized to be issued. Section 2. The City Clerk must affix his official seal to, number and sign all licenses. Section 3. The City Clerk must keep in his office a Register in which he must keep account of all licenses issued and delivered by him. Section 4. It shall be unlawful for any person, firm or corporation, club or association to commence, carry on, engage in, or continue in, in the City of Las Vegas, State of Nevada, any business, trade, occupation or employment, upon which a license tax is imposed by the terms and provisions of this ordinance and for which a license tax is re­quired to be procured by the terms and provisions of this ordinance, without first paying such license tax and procuring such license as hereinafter provided. Said license shall authorize the party obtaining the same to transact the business described in such license in a particular locality in said city. Separate licenses must be obtained for each branch establishment or separate house of business, and a license must be obtained for every class and type of business in this ordinance specified, even though several classes or types of business may be operated by the same person and at the same place of business. Except, that this provision shall not apply to those classes or types of business hereunder which pay a percentage license fee upon the volume of business transacted. All licenses, when payable quarterly, must be taken out in quarters commending on the first day of January, April, July and October of each year. Section 5. The City Clerk must make diligent inquiry as to all persons in this City liable to pay license as provided in this ordinance, and must require each person, where the license tax depends upon the receipts or amount of business transacted, to state under oath the probable amount of business which he, or the firm of which he is a member, or for which he is agent or attorney, or the association or corporation of which he is pres­ident, secretary or managing agent will do in the next succeeding period for which said license may be issued, which said amount shall be computed according to the amount of busi­ness done during the period next preceding the period for which said license may be issued, unless an extension or enlargement of business is contemplated, and thereupon such person, agent, president, secretary or other officer must procure a license from the City Clerk for the term desired, and in the class of which such person is liable to pay; and in all cases where an under-estimate has been made by the party applying, the party making such under­estimate, of the company he represents, shall be required to pay for a license for the next period for which licenses may be issued, double the sum otherwise required. Section 6. Every person who, at a fixed place of business in the City of Las Vegas, sells any goods, wares or merchandise, drugs or medicines, jewelry, or wares, or precious metals, whether on commission or otherwise, or operates any restaurant, steam or power laundry, garage, automobile service station, newspaper, job printing establishment, funeral and undertaking establishment, theatre, moving picture show, or manufactures for sale soda water or any soft drinks, or operates a shoe making, shoe repair or cobbling shop, a photograph gallery or photo making shop, a blacksmith shop, machine shop, general repair shop, motor repair shop, bicycle repair shop, clothes cleaning shop, tailoring establishment, or operates a hospital or clinic, or conducts an auto court or auto courts, or tourist camp or tourist camps, as defined hereunder, or operates a creamery, or a water company, furnishing service to sections of the City and having gross monthly income of less than $3,000.00 per month, must obtain from the City Clerk, for each branch of his business, a license, and must pay quarterly therefor an amount of money to be determined by the class in which said person is placed by the City Clerk; such business to be classified and regulated by the amount of the average monthly sales made at the rates as follows: (A) Where the average monthly sales are Five Thousand Dollars ($5,000) or less, at the rate of six (6) mills on each dollar of such average monthly sales, provided that in no event shall such quarterly license tax be less than Six Dollars ($6.) (B) Where the average monthly sales are above Five Thousand Dollars ($5,000), at the rate of five (5) mills on each dollar of such aver­age monthly sales, provided that in no event shall such quarterly license tax be less than Thirty Dollars ($30) per quarter. Section 7. Each person, firm or corporation engaged in the telephone business, telegraph business, or in the business of furnishing and supplying heating or illuminating gas to others through gas mains, or electrical current for power, lighting, heating or domestic purposes, or supplies water for domestic purposes to others through water mains, or operates any other public utility shall pay a quarterly license tax therefor according to the following schedule per annum: Each telephone company $1,000.00; each gas company $400.00; each water company $800.00; each electric light company $3,000.00. This provision shall apply to all persons, firms and corporations conducting the above mentioned businesses or any of them, whether under permission and regulation of the Public Service Commission