Sec. 16A-94. Schools.
(a) On schools for the purpose of training bookkeepers,
accountants, stenographers, typists, etc., the license tax shall
be twenty-five dollars plus forty cents on each one hundred
dollars of the gross receipts over two thousand dollars.
(b) On schools for the purpose of training beauticians,
manicurists, etc., the license tax shall be twenty-five dollars
plus forty cents on each one hundred dollars of the gross receipts
over two thousand dollars.
(c) On schools for the purpose of teaching dancing the
license tax shall be twenty-five dollars plus forty cents on
each one hundred dollars of the gross receipts over two thousand
dollars; provided, that this tax shall not be levied on any
school teaching dancing to persons under the age of nineteen
years when the greater percentage of gross receipts are derived
from teaching such children. (4-7-69, § 71.)
