Sec. 36-126.22. Retail merchants--Rate and classifications.
(a) Every person engaged in the business as a retailer or retail merchant, huckster, peddler, or direct seller as defined in Sec. 36-126.21, shall pay an annual license tax of twenty cents ($.20) per each one hundred dollars ($100) of gross receipts from such business during the preceding year when such gross receipts exceed one hundred thousand dollars ($100,000).
(b) Retailer or retail merchant generally includes, but is not limited to, the following occupations, businesses or trades:
Gasoline and petroleum product
Merchandise through vending machines
Short term rental
All other retail sales
(Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM