Section 3420-5 - License taxesEvery person opening, establishing, operating, maintaining or controlling one or more stores or theatres within this Commonwealth, under the same general management, supervision or ownership, shall pay an annual license tax for the privilege of opening, establishing, operating, maintaining or controlling such store or stores, or theatre or theatres as follows:
(1) Upon one store or theatre, the sum of one dollar ($1.00).(2) Upon each store or theatre in excess of one, but not to exceed five stores or theatres, the sum of five dollars ($5.00) for each such additional store or theatre.(3) Upon each store or theatre in excess of five, but not to exceed ten stores or theatres, the sum of ten dollars ($10.00) for each such additional store or theatre.(4) Upon each store or theatre in excess of ten, but not to exceed fifteen stores or theatres, the sum of twenty dollars ($20.00) for each such additional store or theatre.(5) Upon each store or theatre in excess of fifteen, but not to exceed twenty stores or theatres, the sum of thirty dollars ($30.00) for each such additional store or theatre.(6) Upon each store or theatre in excess of twenty, but not to exceed thirty stores or theatres, the sum of fifty dollars ($50.00) for each such additional store or theatre.(7) Upon each store or theatre in excess of thirty, but not to exceed fifty stores or theatres, the sum of one hundred dollars ($100.00) for each such additional store or theatre.(8) Upon each store or theatre in excess of fifty, but not to exceed seventy-five stores or theatres, the sum of two hundred dollars ($200.00) for each such additional store or theatre.(9) Upon each store or theatre in excess of seventy-five, but not to exceed one hundred stores or theatres, the sum of two hundred and fifty dollars ($250.00) for each such additional store or theatre.(10) Upon each store or theatre in excess of one hundred, but not to exceed two hundred stores or theatres, the sum of three hundred and fifty dollars ($350.00) for each such additional store or theatre.(11) Upon each store or theatre in excess of two hundred, but not to exceed five hundred stores or theatres, the sum of four hundred and fifty dollars ($450.00) for each such additional store or theatre.(12) Upon each store or theatre in excess of five hundred stores or theatres, the sum of five hundred dollars ($500.00) for each such additional store or theatre.1937, June 5, P.L. 1656, § 5.