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• (12) Any other repair, personal or business service not specifically included in any other subclassification under this section. Section 14-20. Class V: Wholesale merchants. (a) Wholesale merchants are classified as Class V businesses for license tax purposes. Such persons shall pay an annual license tax as set forth in this section. (b) Every person engaged in the business of a wholesale merchant shall, for each separate place of business conducted in the city, pay a license tax on all purchases made of sixteen cents ($0.16) on each one hundred dollars ($100.00). (c) There is hereby imposed an annual city license tax on every person (other than a distributor or vendor of motor vehicle fuels and petroleum products, tobacco or seafood, a farmer, a farmer's cooperative association, a producer, a manufacturer taxable on capital by the state or a peddler who has a definite place of business in some other city, town or county in this state that imposes a peddler's license on such business pursuant to state law), who peddles goods, wares and merchandise by selling and delivering the same at the same time to licensed retailers at other than a definite place of business operated by the seller. The annual city license tax hereby imposed on every such person • peddling is the sum of one hundred dollars ($100.00) for each vehicle used in such business. Section 14-21. Class VI: Public utilities and cable television; certain research and development. (a) Generally. Electric, telephone, telegraph and cable television companies are classified as Class VI businesses for license tax purposes and shall pay an annual license tax at the rates set forth in this section. (b) Subclassification A. Electric and telephone utility companies and cable television companies shall pay an annual license tax of one-half of one percent (0.5%) of gross receipts derived from business within the city. The taxable gross receipts of telephone companies shall exclude receipts for interstate toll charges. (c) Subclassification B. Telegraph companies engaged in intrastate service shall pay an annual license tax of one hundred dollars ($100.00). (d) Subclassification C. Any person, firm, or corporation designated as the principal or prime contractor receiving identifiable federal appropriations for research and development services as defined in §31.205-18(a) of the Federal Acquisition • Regulation in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and Page 31 of 34