(a) Definitions. For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(1) "General store" means any store or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale, either at retail or wholesale.
(2) "Special store" means any store or mercantile establishment in which goods, wares or merchandise of any kind except cigarettes, tobacco products or soft drinks are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin-operated devices, owned and operated by the store proprietor.
(b) License.
(1) Prerequisite to operation. No person shall establish, operate or maintain any store in this City without having obtained a license to do so from the City Collector and Treasurer as provided in this article.
(2) Exemptions enumerated. The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this article:
A. The United States of America, and the State and its political subdivisions;
B. Religious and charitable organizations.
(3) Annual tax.
A. Special stores. Every person establishing, operating or maintaining one or more special stores within the City under the same general management, supervision or ownership shall pay the annual license tax prescribed for the privilege of establishing, operating or maintaining such stores:
1. For one store or more, but not to exceed five stores,
five dollars ($5.00) for each store.
2. For six stores or more, but not to exceed ten stores,
twenty dollars ($20.00) for each additional store.
B. General stores. Every person establishing, operating or maintaining one or more general stores within the City under the same general management, supervision or ownership, shall pay the annual license tax prescribed for the privilege of establishing, operating or maintaining such stores:
1. For one store or more, but not to exceed five stores,
fifteen dollars ($15.00) for each store.
2. For six stores or more, but not to exceed ten stores,
forty dollars ($40.00) for each additional store.
C. Proration. The license tax required by subsection (b)(3) hereof shall not be divisible.
(4) Application; filing fee. Any person desiring to establish, operate or maintain a store in this City shall apply to the City Collector and Treasurer for a license so to do. The application for a license shall be made on the form and in the manner which shall be furnished and prescribed by the City Collector and Treasurer, and shall set forth the name and address of the applicant, the name and location of such store, and such other facts as the City Collector and Treasurer may require. If the applicant desires to operate more than one such store, he shall make a separate application for each store. Each application shall be accompanied by a filing fee of fifty cents ($ .50) for each license requested, and by the license tax prescribed in subsection (b)(3) hereof. The filing fee of fifty cents ($ .50) shall be paid into the General Fund of the City.
(5) Receipt of application; issuance; display. As soon as possible after the receipt of any application required by subsection (b)(4) hereof, the City Collector and Treasurer shall carefully examine such application to ascertain whether it is in proper form and contains the necessary and requisite information. If upon examination, the City Collector and Treasurer finds that any such application is not in proper form and does not contain the necessary and requisite information, he shall return such application for correction. If an application is found to be satisfactory, and if the filing fee and license tax as prescribed has been paid, the City Collector and Treasurer shall issue to the applicant a license for each store for which an application for license has been made. Each licensee shall display the license so issued in a conspicuous place in the store for which such license is issued.
(6) Nonassignability. The license imposed by this article shall not be assignable and shall not be transferable.
(7) Change in store location. Licenses issued under the provisions of this section may be endorsed to permit the removal of the store to another location. In order to be effective at the new location, however, the certificate of license shall show upon its face an endorsement of the change by the City Collector and Treasurer.
(8) Expiration; Renewal. All licenses under this section shall be so issued as to expire on June 30 each year. On or before July 1 each year, every person having a license shall apply to the City Collector and Treasurer for a renewal for the year next ensuing; unless such person has ceased to operate such store or does not propose to continue operation of the store during the year next ensuing, in which event he shall notify the City Collector and Treasurer that he has ceased operation of the store, or that he proposes to cease operation of the store prior to July 1 of the year next ensuing. All applications for renewal shall be made on the forms and in the manner prescribed by the City Collector and Treasurer. Each application for renewal shall be accompanied by a filing fee of fifty cents ($ .50) for each license requested, and by the license fee or tax prescribed in subsection (b)(3) hereof.
(1967 Code Sec. 6-25 to 6-34)