Section 40-12-94

Developing and printing films.

Each person engaged in the business of developing and printing Kodak plates or films, or camera plates or films, or other photographic films or plates shall pay a license tax of $5; provided, that this license tax shall not be applicable to any person paying the photographer's license tax levied by this title.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §506.)