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HomeMy WebLinkAboutOrdinance 51- 759, Establishing a License Tax by City on Trade Stimulators, Punchboards, Etc 299 ",r"',o. ORDINANCE NO. 759 ,,::,~\ ' .~.'.~'<J .. ':jf>~t.;J.'/ ORDINANCE ESTABLISHING A LICENSE TAX BY 'rHE CITY OF BOZEMAN ON TRADE ..-,/ 11..... STIMULA'rORS, PUNCH BOARDS, PULL CARDS, ARTICLES AND SIMILAR DEVICES; ../47..... FIXING THE AMOUNT OF SUCH TAX, PRESCRIBING THE METHOD OF ADMINISTRA- ....- ... TION THEREOF BY THE CITY, PRESCRIBING THE DISPOSI'fION OF THE REVENUE FROM SAID TAX, MAKING VIOLATION HEREOF OR PERMITTING MINORS TO PATRONIZE SUCH A STIMULATOR OR ARTICLE A MISDEMEANOR, PROVIDING PENALTIES FOR THE VIO- LATION OF THIS ACT. . BE IT ORDAINED BY THE COMMISSION OF THE CITY OF BOZEMAN, MONTANA: I Section 1. Under and by virtue of the authority granted by an Act passed by the Montana Legislative Assembly of 1951, and signed by the Governor, from and aft~r the passage of this Ordinance no trade stimulator, Including boards, pull c.a,pds-;'- articles and similar devices, as referred to in and as specified in Title 84, Sections 5701 and 5702, of the Revised Codes of Montana, 1947, or any amendment thereof, shall be exhibited nor shall any person, firm, association or corporation be interested in the exhibiting of the same, or exhibit the same or cause same to be exhibited in the City of Bozeman, Montana, without having affixed thereon in a conspicuous place a Use Tax Stamp placed thereon by the exhibitor showing the payment of such use tax. Said use tax stamp shall, at such tine, be simultaneously cancelled by said exhibitor, indic8ting by unerasable writing over the face thereof, indentified by his initials and the date of cancellation on each stamp. Such use tax stamp shall show that a special tax has been paid thereon at the true rate hereby levied and imposed in the amount of two per cent (2%) of the value of the total number of such tabs, tickets, pellets, punches or similar things on the board or the full cash return of such trade stimulators to the exhibitor, as com- I puted by the purchase price posted by the exhibitor as the going price of each numbered ticket, variegated symbol, token or its equivalent; Section 2. The Director of Finance is hereby authorized and empowered to privide such use tax stamps, in such design, tItle, forms and denomInations as will be appro- priate, is hereby charged with the duty to sell the same for cash and to collect the moneys therefor, and s ,hall wi thin thirty (30) days from such sale place the proceeds from the sale of such use tax stamps to the general fund of the said City; provided, however, that out of said proceeds the City Manager and the City Commission be and they are hereby authorized and directed to pay on claims regularly presented against said City and approved by the Mayor and City Council, the costs and expenses of administering the provisions of this act. Section 3. Any person, firm, association or corporation violating any provision of this Ordinance, failing to purchase and have affixed and cancelled thereon such use tax stamps on any device or article referred to in the foregoing sections, reusing of any such cancelled stamp on other than the original trade sti'nulator, or permitting minors to patronize such a trade stimulator or article, shall be guilty of a misde- I meanor and upon conviction shall pay a fine of not to exceed Three Hundred Dollars ($300.00) for each separate offense or by imprisonment in the City jail for a pertod of not to exceed ninety (90) days, or by both fine and imprisonment. Any police officer encountering any such article without such stamps affixed thereto shall take possession of such article and same may be used as evidence of such violation. Section 4. This Ordinance shall be in full force and effect from and after thirty (30) days after its passage and adoption. 300 Passed and adopted by the Commission of The City of Bozeman at a regular session thereof held on the 4th day of April, 1951. Attest: ~:fi~ Clerk of the City Commission state of Montana ) 1 ) ss County 01' Gallatin ) ~. I, L. G. Shadoan, Clerk of the Commission of The City of Bozeman, do hereby certify that the foregoing ordinance No. 759 was published by title and number in the Bozeman Daily Chronicle, a newspaper of general circulation printed and published in said City in the issue of April 6th, 1951, and that due proof is on file in my office. IN WITNESS WHEREOF I hereunto set my hand and affix the seal of my office this 21st day of May, 1951. cf~~ Clerk of the City Commission I 1 Ordinance No. 759