All corporations, companies and associations not incorporated under the laws of the state and which are engaged in the village in effecting or soliciting fire insurance, shall pay to the village treasurer on July 15, 1905, and annually thereafter on the fifteenth day of July each and every year following, a sum equal to two percent of the gross receipts received by such corporation, company or association, or their agency or agents for business effected or transacted for fire insurance within the village for the year ending July 1st, preceding said dates. The sum above named shall be as a tax or license fee upon such corporations, companies or associations transacting business within the village. (Prior code Ch. XXI, § 1)