§ 26-981. Same—For-hire and transportation of passengers.

(a)

Every person engaged in the business of furnishing a vehicle for public hire with a chauffeur for operation on the City streets shall pay a license tax as follows:

(1)

For each such vehicle up to and including three .....$ 75.00

(2)

For each such vehicle over three, if of a seating capacity of four persons or less, in addition to the chauffeur .....  30.00

(3)

For each such vehicle over three, if of a seating capacity of five but not more than eight persons, in addition to the chauffeur .....  45.00

(4)

For each such vehicle over three, if of a seating capacity of nine or more persons, in addition to the chauffeur, except a sightseeing motor vehicle .....  75.00

(5)

For passenger motor vehicles having a seating capacity of nine or more persons, in addition to the chauffeur, operated on the City streets for sightseeing purposes ..... 150.00

(b)

Every passenger motor vehicle operated on the City streets by taking on and letting off passengers in the same general manner as is done by street railways, for each such vehicle, shall pay a license tax as follows:

(1)

If of a seating capacity of five persons or less, including the chauffeur or driver .....$  75.00

(2)

If from six to ten persons, inclusive, including the chauffeur or driver .....  300.00

(3)

If from 11 to 16 persons, inclusive, including the chauffeur or driver .....  525.00

(4)

If from 17 to 25 persons, inclusive, including the chauffeur or driver .....  900.00

(5)

If for more than 25 persons, including the chauffeur or driver ..... 1,050.00

(c)

The license tax imposed by Subsection (a) of this section shall not be construed to authorize the conduct of the business of hiring simply a seat in such vehicle, and the license tax imposed by Subsection (b) of this section shall not be construed to authorize the conduct of the business of hiring such vehicles to one or more persons for their exclusive use and transportation to points within or without the City.

(d)

The license taxes levied under this section shall not be in lieu of any other license tax levied under any other section, and the license taxes levied under Section 26-977 shall be levied and paid in addition to the taxes levied under this section.

(e)

Every person engaged in the business of furnishing ambulance service, preparing bodies for burial, an embalmer, conducting funerals, or an undertaker and duly licensed as such under Section 26-989 shall be exempt from a license tax under this section with respect to every automobile that is used solely for the conduct of the business of the taxpayer licensed under Section 26-989.

(Code 1993, § 27-420; Code 2004, § 98-753)

(Code 1993, § 27-420; Code 2004, § 98-753)