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Subject taxed under chapter. Wholesale merchant. . . . Section 15-20.1. Payment of personal property and short-term rental taxes. The commissioner shall not issue a license pursuant to this chapter to any business or professional person or entity when any city personal property or short-term rental tax levy for the preceding year or prior years assessed to property of such business person or entity is unpaid in whole or part. Section 15-112. Class II: Retail merchants. (a) Generally. Any person making sales of goods, wares or merchandise for any purpose other than resale, but not including sales to institutional, commercial and industrial users, is a retail merchant and is classified as a class II business for license tax purposes. Such persons shall pay an annual license tax at the rates hereinafter set forth. (b) Subclassification A. Retail merchants having regular places of business within the city shall pay an annual license tax for each place of business of twenty-five dollars on the first two thousand dollars of gross receipts or fraction thereof, and twenty . cents per hundred dollars of gross receipts in excess of two thousand dollars. This subclassification shall include, but not be limited to: (1) General retailers, including short-term rental businesses. as defined in Section 10-104 of the City Code. (2) Junk dealers. (3) Opticians. (4) Restaurants. The commissioner of the revenue shall not issue a business license for a restaurant until the owner or operator has presented a valid license from the health department, issued pursuant to chapter 3 of title 35.1 of the Code of Virginia, 1950, as amended. Section 15-114. Class IV: Repair, personal, business and other services. (d) Subclassification C. The following types of business shall pay an annual license tax of thirty dollars or thirty cents per hundred dollars of gross receipts, whichever is greater: 0