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 2-9-98)
B. The businesses, trades or occupations referred to in Subsection A of this section shall
include
the distribution of the following:
Alcohol
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
(Ord. No. 4-98 Added "Alcohol" 2-9-98)