Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.
Section 98-73 WHOLESALE MERCHANTS.
A. Any
person conducting, operating or engaging in any of
the businesses of a wholesale merchant shall pay an annual license tax
equal to
eight cents ($0.08) per $100.00 of his gross receipts in such business,
trade
or occupation during the preceding year.
(Ord.
No. 4-98 Amended (A)
2-9-98-Effective Upon Passage)
B.
The businesses, trades or occupations referred to in
Subsection A of this section shall include the distribution of the
following:
Alcohol
(Ord.
No. 4-98 Added “Alcohol” 2-9-98-Effective Upon Passage)
Automotive parts and supplies
Chemicals
Clothing
and furnishings
Coal
and coke
Commission
merchants who take title (others
are classed as brokers)
Drugs
Dry
goods
Electrical
and plumbing goods
Farm
products or supplies
Furniture
and house furnishings
Groceries
and foods
Hardware
Jewelry
Lumber,
paint and construction materials
Machinery,
equipment and supplies
Metals
and metal work
Paper
and paper products
Petroleum
and petroleum products
Seafood
Soft
drinks
Sporting
goods
Tobacco
and tobacco products, except leaf
tobacco
Waste
materials
Other
goods, wares and merchandise
Other
wholesale merchants