1901 public laws – Ch.9 Sec.77

Merchants tax. Hach vendor of or dealer in goods, wares, merchandise, commodities or effects of whatsoever kind or nature, either retail or wholesale, except such business or trades as are specially mentioned by name in other sections of this schedule and which have a fixed annual license fee levied upon them, shall pay an annual license tax of one dollar; and all persons so engaged shall pay annually on the whole volume of gross sales, according to the following schedule: On sales less than. siccce ee acess Po OOOLO Os vis we.sre eetevere 50 On sales over $ 500.00, less than LOO OPO Qercsars eco os arse $ 1 On asles over 1,000.00, less than 2:00 0 waie detlerevele eters 1.5 On sales over 2,000.00, less than 5,000.00………… 2.5 On sales over 5,000.00, less than 10,000.00………… 4 On sales over 10,000.00, less than 20,000.00………… 8 On sales over 20,000.00, less than 40,000.00………… 12 On sales over 40,000.00, less than 60,000.00………… 16 On sales over 60,000.00, less than 80,000.00………… 20 On sales over 80,000.00, less than 100,000.00………… 24 On sales over 100,000.00, less than 150,000.00………… 28 On sales over 150,000.00, less than 200,000.00………… 30 On sales over 200,000.00, less than 300,000.00………… 35 On sales over 300,000.00, less than 500,000.00………… 40 On sales over 500,000.00, less than 750,000.00………… 50 On sales over 750,000.00, less than i1,000,000.00………… 60 On sales over 1,000;00000. 2c ta cece bie aa eee esi ates oats ete cree 70 Every person mentioned in this section shall within ten days after the first day of January in each year, deliver to the Clerk of the Board of County Commissioners a sworn statement of the amount of his gross sales for the twelve months or any part of said time prior thereto as per schedule made above, stating within which class his sales comes. The clerk shall keep a book, in which shall be recorded the list given to him as herein required and shall furnish the Sheriff with a copy of said list within ten days after the same are given in. It shall be the duty of the Sheriff to collect from every person on said list furnished him by the clerk as aforesaid the taxes embraced therein. The Board of County Commissioners shall have power to require the merchant or dealer making his statement to submit his books for examination to them. Every merchant or dealer failing to render such list or refusing on demand to submit his pooks for such examination, shall be guilty of a misdemeanor. It shall further be the duty of the Chairman of the Board of County Commissioners to prosecute any merchant or dealer refusing as aforesaid, for the purpose of obtaining such information and compelling payment ot the proper tax. For services required of the Clerk of the Board of County Commissioners in this section he shall receive a tee of fifteen cents on each return, for each year, which shail be allowed by the County Commissioners and paid pytheCounty reasurer. | #NAME?