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• (b) . . . <br />(c) . . . <br />(d) . . . <br />Section 15-112. Class II: Retail merchants. <br />(b) Subclassification A. Retail merchants having regular <br />places of business within the city shall pay an annual license tax <br />for each place of business of twenty-five dollars on the first two <br />thousand dollars of gross receipts or fraction thereof, and twenty- <br />twe-Bents twenty cents per hundred dollars of gross receipts in <br />excess of two thousand dollars. This subclassification shall <br />include, but not be limited to: <br />(1) General retailers. <br />(2) Junk dealers. <br />(3) Opticians. <br />(4) Restaurants. <br />The commissioner of the revenue shall not issue a business <br />license for a restaurant until the owner or operator has presented <br />a valid license from the health department, issued pursuant to <br />• chapter 3 of title 35.1 of the Code of Virginia, 1950, as amended. <br />(c) Subclassification B. The following types of businesses <br />shall pay an annual license tax, as to their retail sales, of <br />twenty-five dollars on the first two thousand dollars of gross <br />receipts or fraction thereof, and twenty-two Bents twenty cents per <br />hundred dollars of gross receipts in excess of two thousand <br />dollars: <br />(1) Bakeries. <br />(2) Printers. <br />Section 15-114. Class IV: Repair, personal, business and <br />other services. <br />(a) Generally. Persons engaged in furnishing repair, person <br />or business services, not taxable under Classes I, II or III, are <br />classified as Class IV businesses for license tax purposes. Such <br />persons shall pay an annual license tax at the rate specified for <br />their particular subclassification as hereinafter set forth. <br />(b) Subclassification A. The following types of businesses <br />shall pay an annual license tax of twenty-€#ve�lo�€ars <xrtt3�st <br />twe-t-krxisanet-��ve-z •-�„dr�:-�e€}ers-e€-gross-�-er-oipt��r-€raet3en <br />• theree€;-asd•� _� 1 �ive-t �-:viper-kr�rte�red�io�la-rs•o�e}�oss-reeeipts <br />#n-exeess-e€-tare-thet�sartel-€#vie-hnrtelreel-ele}}ars' thirty dollars or <br />thirty-six cents per hundred dollars of gross receipts whichever <br />is greater- <br />