Las Vegas City Ordinances, March 31, 1933 to October 25, 1950, lvc000014-323

Any person, firm or corporation operating, conducting and carrying on several different classes or types of business at a fixed place of business in the City of Las Vegas, any of which may fall within the classification mentioned in this section, and some of which may fall within the classification mentioned in Section 8 of this ordinance, may have and hereby is given the option of paying license fee upon his total volume of business done in all said types of business at the rates mentioned in this section, or he may keep separate account of the volume of business done on the type or types of business which fall within the classification mentioned in this section and may pay his license thereon according to the rates provided therefor in this section, and may treat those types of business which fall within Section 8 of this ordinance as a separate business of businesses and pay his license upon each such type of business according to the provisions of Section 8 of this ordinance, without regard to the volume of business done under such types of business upon which license shall be so paid accord­ing to the rates mentioned in Section 8 of this ordinance. Section 2. Section 8, as amended, of the above-entitled ordinance is hereby amended to read as follows: Section 8. The rates of license tax for businesses, trades, occupations and employment herein after named are hereby fixed in and for the City of Las Vegas and the same shall be paid by any person engaged in or carrying on the same in said City, as follows: (1) For each hand laundry employing one or more persons, $2.50 per quarter. (2) For each insurance agent, or real estate broker, or both, $10.00 per quarter. (3) For each shooting gallery, $25.00 per quarter. (4) For each brokerage establishment, $30.00 per quarter. (5) For every banker and bank with a capital of $100,000 or over (except National Banks), $100.00 per quarter. For every banker or bank with a capital of less than $100,000 (except National Banks) $50.00 per quarter. (6) For each skating rink, $20.00 per quarter. (7) For each employment or intelligence office, $10.00 per quarter. (8) Every person who operates a wrecking yard, junk yard, or out-of-door yard or lot where used furniture, plumbing or other second hand materials or merchandise are stored for sale, shall pay a license fee of $25.00 per quarter. This section shall include all out-of- door lots or yards upon which two or more used cars not in condition to operate under their own power are permitted to remain for a period of thirty days or longer. (9) Every person who operates a used car lot, containing only cars capable of being moved under their own power, shall pay a license fee of $10.00 per quarter, provided, that without paying such license fee, one such lot may be maintained by each person or firm who holds a State license as a new or used car dealer. The word "car" as used in this section shall mean any automobile or gasoline propelled vehicle. (10) For each astrologer, palmist, seer, phrenologist, fortune teller, clairvoyant, or spiritualist, who demands and receives a fee for his or her services, $100.00 per day. (11) For each merry-go-round or carrousel, $5.00 per day. (12) Any proprietor, lessee or manager of any traveling show, traveling skating rink, circus, hippodrome, menagerie, or carnival intending to exhibit in the open air or under a tent or in any public hall, club room, assembly hall or theatre, where movable scenery and theatrical appliances are used, any performance or exhibition in the City of Las Vegas, Nevada, shall pay to the City Clerk of said City of Las Vegas, the sum of $100.00 as a license fee for the privilege of showing and exhibiting such traveling show, traveling skating rink, circus, hippodrome, menagerie or carnival for each day; and upon payment therefor said City Clerk shall issue license for the day or number of days so paid for. Provided that nothing in this section contained shall be deemed or construed to require the holder of a theatre license to procure any additional license to conduct, maintain or carry on any theatrical or vaudeville performance when such performance is conducted at any such theatre so licensed. (13) For each patent medicine agency, $25.00 per quarter. (14) For each lawyer, whether connected with or as a member of a firm, or practicing by himself, $10.00 per quarter. (15) For each physician and/or surgeon, whether connected with a firm or hospital, or practicing by himself, $10.00 per quarter. (16) For each dentist whether connected with or as a member of a firm, or practicing by himself, $10.00 per quarter. (17) For each hotel, lodging house, rooming house, auto court or tourist camp as defined hereunder, $5.00 per quarter for from four to eight guest rooms; from eight to eighteen guest rooms, $10.00 per quarter; from eighteen to thirty guest rooms, $20.00 per quarter; from thirty to fifty guest rooms, $30.00 per quarter; from fifty to eighty guest rooms, $40.00 per quarter; above eight guest rooms, $50 per quarter. Every person, firm or association or corporation engaged in the business of keeping or conducting an apartment house in the City of Las Vegas, shall pay for and obtain a quarterly license to carry on such business as per schedule hereinafter recited in this subdivision, namely: Those who have four apartments and not exceeding eight apartments shall pay for such license the sum of $5.00 per quarter. And those who have nine apartments and not exceeding eighteen apartments, shall pay for such license the sum of $15.00 per quarter; and those who have nineteen apartments and not exceeding thirty-eight apartments, shall pay for such license the sum of $30.00 per quarter; those who have thirty-nine apartments and over shall pay for such license the sum of $60.00 per quarter.