3492 Payment of Occupation TaxI
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ORDINANCE NO. 3492
AN ORDINANCE providing for and requiring the payment of an
occupation tax by all persons selling gasoline at retail
in the City Of Salina from gasoline filling stations, curb
pumps, gasoline tank wagons, or otherwise; fixing the amount
of such occupation tax and providing penalties for the viola-
tion of this ordinance.
BE IT ORDAINED by the Board of Commissioners of the City of Salina,
Kansas:
Section 1. That there be and there is hereby levied an
annual occupation tax upon all person engaged in the sale of
gasoline at retail in the City of Salina, Kansas, such occupation
tax to be collected and paid in the amounts and at the time and
manner as hereinafter set forth.
Section 2. That the amount of the occupation tax to be
paid by persons selling gasoline in the City of Salina as provided
for in Section 1 of this ordinance shall be and the same is hereby
fixed as follows:
For each gasoline filling station located on private
property the occupation tax shall be as follows:
$20.00 for a station having one pump; and $10.00
additional for each additional pump in each station,
operated or used inconnection with the sale of gasoline
from any such filling station.
For each curb pump, located in any public street,
(when legally installed or operated by permission
from the City of Salina) used for or in connection
with the sale of gasoline., 05.00.
For each tank wagon used for or in connection with
the sale of gasoline or for delivering or dispensing
gasoline at retail, $50.00, -except that when such
tank wagon is used by any person who has paid the
regular occupation tax for any filling stat on, and
in connection with such business
the occupation tax
for each such tank wagon shall be $10.00.
Section 3. That the occupation taxes provided for in
Sections 1 and 2 of this ordinance shall be due and payable
annually in advance on January 1st of each year after the taking
effect of this ordinance and shall be paid on or before the 15th
day of each January by the persons liable therefor.
Section 4. Any person who shall sell, deliver or dispense
at retail any gasoline within the City of Salina after the time
when the occupation taxes herein provided for are required to be
paid, without having first paid the occupation tax to the City of
Salina as provided for in this ordinance, be deemed guilty of a
misdemeanor, and shall for each offense be fined not less than
$100,00, nor more than $500.00, and each day upon which any busi-
ness is operated or conducted by any such person after such
occupation tax is required to be paid without having paid the
same shall be deemed a separate offense.
or certificate showing the payment of such occupation tax which shall be
prominently displayed at the place of business of such person or shall
be at all times carried upon any such tank wagon for which the same is
paid.
Section 6. That whenever the term'"person" is used in this ordinance
the same shall be deemed to refer to any person, firms co -partnership,
or corporation, or any agents officer, member, manager or employee or
person in charge thereof.
Section 7. This ordinance shall take effect and be in force from
and after its publication in the official city paper.
Introduced, December 5th, 1927
Passed---- December 27th, 1927
GUY T. Helvering
Mayor
Attest:
'Chas- E. Banker
city cler
State of Kansas
so
County of Saline
Is Chas. E. Banker, City Clerk of the City of Salinas Kansas do
hereby certify that the above and foregoing is a true and correct
copy of ordinance No. 3492 passed and approved by the Board of
Commissioners of the City of Salina December 27th, 1927 and a record
of_ the vote on its-final-adoption.is found on page �-1 a Journal No. 11
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C "CleFE
(Published in The Salina Journal December c! % 1927)
ORDINANCE NUMBER 3492.
An Ordinance providing for and requiring the payment of an
occupation tax by all persons selling gasoline at
retail in the City of Salina from gasoline filling
stations, curb pumps, gasoline tank wagons, or other-
wise; fixing the amount of such occupation tax and
providing penalties for the violation of this ordinance.
BE IT ORDAINED by the Board of Commissioners of the City of
Salina, Kansas:
Section 1. That there be and there is hereby levied
an annual occupation tax upon all persons engaged in the sale
of gasoline at retail in the City of Salina, Kansas, such
occupation tax to be collected and paid in the amounts and at
the time and manner as hereinafter set forth.
Section 2. That the amount of the occupation tax to
be paid by persons selling gasoline in the City of Salina as pro-
vided for in Section 1 of this ordinance shall be and the same
is hereby fixed as follows:
For each gasoline filling station located on private
roperty the occupation tax shall be as follows:
20.00 for station having one pump; and $10.00 additional
for each additiO nal pump in each station, operated or
used in connection with the sale"of gasoline from any
such filling station.
For each curb pump, located in any public street,
(when legally installed or operated by permission
from the City of Salina) used for or in connection
with the sale of gasoline, 035.00.
For each tank wagon used for or in connection with
the sale of gasoline or for delivering or dispensing
gasoline at retail, 450.00, except that when such
tank wagon is used by -any person who has paid the
regular occupation tax for any Pilling station, and
in connection with such business, the occupation tax
for each such tank wagon shall be $10.00.
For each person selling gasoline in any other manner
$10.00.
Section 3. That the occupation taxes provided for in
Sections 1 and 2 of this ordinance shall be due and payable
annually in advance on January 1st of each year after the
taking effect of this ordinance and shall be paid on or before
the 15th day of each January by the persons liable therefor.
Section 4. Any person who shall sell, delikver or
dispense at retail any gasoline within the City of Salina after
the time when the occupation taxes herein provided for are
required to be paid, without having first paid the occupation
tax to the City of Salina as provided for in this ordinance,
be deemed guilty of a misdemeanor, and shall for each offense be
fined not less than §100.00, nor more than 0500.00, and each
day upon which any business is operated or conducted by any such
person after such ocm pation tax is required to be paid without
having paid the same shall be deemed a separate offense.
Section 5. That the ocm pation taxes herein provided for
she 1 be paid to the City Clerk of the City of Salina within
the time herein required and each person paying any such tax
shall be given a receipt or certificate showing the payment of
such occupation tax which shall be prominently displayed at
the place..of business of such person or shall be at all times
carried upon any such tank wagon for which the same is paid.
Section 6. That whenever the term "person" is used
in this ordinance the same shall be deemed tb refer to any
person, firm, co -partnership, or corporation, or a rr agent,
officer, member, manager or employee.or person in charge
thereof.
Section 7. This ordinance shall take effect and be
in force from and after its publication in the official City
paper.
Attes
Introduced, December 5th, 1927.