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3492 Payment of Occupation TaxI I it 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 Z-b 49'�4�� 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.