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(3) <br />Billboard rentals. <br />• (4) <br />Book sales agents, coupon book sellers or agents, and other agents not included in <br />any other classification under this article. <br />(5) <br />Commission merchants other than real estate. <br />(6) <br />Detectives and detective agencies, and security guards. <br />(7) <br />Livestock brokers. <br />(8) <br />Preparation and sale of city directories. <br />(9) <br />Raising and preparation of laboratory animals. <br />(10) <br />Vehicles with loudspeakers. <br />(11) <br />Pawnbrokers. <br />(12) <br />Any other repair, personal or business service not specifically included in any other <br />subclassification under this section. <br />Section 14-20. Class V: Wholesale merchants. <br />(a) Wholesale merchants are classified as Class V businesses for license tax purposes. Such <br />persons shall obtain a city business license and shall pay an annual license tax as set forth in this <br />section. <br />(b) Every person engaged in the business of a wholesale merchant shall, for each separate <br />place of business conducted in the city, pay a license tax on all purchases made of twenty five cents <br />($0.25) Der hundred dollars ($100.00) of gross receints on the first fifty thousand dollars <br />• ($50.000.00), and sixteen cents ($0.16) on-eaek per one hundred dollars ($100.00) in excess of <br />$50,000 of gross receipts. <br />• <br />(c) There is hereby imposed an annual eity lieense tax on every person (ather than <br />peddler who has it definite plaee of business in some other eity, towTI or eotinty in this state 4tat <br />. --r-ses a peddler's lieense on stteh busitiess pttrsttant to state law), who peddles goods, wares and� <br />merehandise by selling and delivering the same at the smite tifne to lieensed retailers at Other th—an <br />ft definite plaee of btisiness operated by the seller. The aftnual eity lieense tax hereby impose <br />every stteh pet -son peddling is the stim ofone hundred dollars ($100.00) for efteh vehiele ttsed in S <br />business. Notwithstanding the foregoing, a peddler at wholesale (meaning any person who sells or <br />offers to sell goods, wares or merchandise to licensed dealers, other than at a definite place of <br />business operated by the seller, and at the time of such sale or exposure for sale delivers or offers <br />to deliver the goods, wares or merchandise to the buyer) shall pay an annual city license tax of $100 <br />for each vehicle used in such business. For the purposes of this section, any delivery made on the <br />day of sale shall be construed as a delivery at the time of sale. The license tax authorized by this <br />subsection shall not apply t <br />(1) a licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise <br />to retail merchants: <br />Page 22 of 26 <br />