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• (1) For every public restaurant, including restaurants <br />located on premises of and operated by hotels or <br />motels, with a seating capacity at tables of fifty <br />(50) to one hundred (100) persons, inclusive, two <br />hundred dollars ($200.00) per year. <br />(2) For every such public restaurant with a seating <br />capacity at tables for more than one hundred (100) <br />persons, but not more than one hundred fifty (150) <br />persons, three hundred fifty dollars ($350.00) per <br />year. <br />(3) For every such public restaurant with a seating <br />capacity at tables for more than one hundred fifty <br />(150) persons, five hundred dollars ($500.00) per <br />year. <br />(4) For every restaurant operated by and located on the <br />premises of a private, non-profit club, three <br />hundred fifty dollars ($350.00) per year. <br />(c) The above licenses shall be in addition to and not in <br />lieu of retail merchants' licenses. In calculating merchants' <br />licenses, purchases or sales of alcoholic beverages shall be <br />included in determining gross receipts or purchases; provided, that <br />in the case of a beer wholesaler or wine distributor, in <br />• determining the wholesale merchant's license tax, there shall be <br />disregarded purchases of wine or beer, as the case may be, to an <br />amount which would be necessary to produce a wholesale merchant's <br />license tax equal to the wholesale beer license or wholesale wine <br />distributor's license, as the case may be, hereinabove provided. <br />These licenses are not transferable. <br />Section 14-23. Class VIII: Miscellaneous businesses not <br />subject to state ceilings. <br />The following special categories of businesses shall pay <br />license taxes as follows: <br />(1) Every buyer of precious metals shall pay an annual <br />license issuance fee of thirty five dollars ($35.00); <br />provided, that this license fee shall not apply to <br />licensed jewelry merchants purchasing old gold and silver <br />at their place of business. <br />(2) On every carnival, the annual license issuance fee shall <br />be thirty five dollars ($35.00), and the license tax <br />shall be five hundred and fifteen dollars ($515.00) per <br />day. A "carnival" shall mean an aggregation of shows, <br />amusements, concessions, eating places and riding <br />devices, or any of them operating together on one (1) lot <br />or street, or on contiguous lots or streets, moving from <br />• place to place, whether or not the same are owned and <br />actually operated by separate persons. <br />Page 33 of 34 <br />