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• compliance with the provisions of Chapter 8 of Title 65.2 and that he will remain in compliance with such provisions at all times during the effective period of any such business license. The contractor's signed certification will be forwarded to the Virginia Worker's Compensation Commission. Any person who knowingly presents or causes to be presented to the city a false certificate shall be guilty of a Class 3 misdemeanor. Sec. 14-17. Class 11: Retail merchants. (a) Generally. Any person defined as a "Retail merchant" in this chapter 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 shall obtain a city business license and shall pay an annual license tax at the rate of twenty cents ($0.20) per hundred dollars ($100.00) of gross receipts. This subclassification shall include, but not be limited to: (1) General retailers, including short-term rental businesses, as defined in section 30-316 of this Code. (2) Junk dealers. (3) Opticians. • (4) Restaurants. The commissioner shall not issue a business license for a restaurant until the owner or operator has presented a valid permit from the health department, issued pursuant to Code of Virginia, Chapter 3 of Title 35.1. (c) Subclassification B. The following types of businesses shall obtain a city business license and shall pay an annual license tax at the rate of twenty cents ($0.20) per hundred dollars ($100.00) of gross receipts: (1) Bakeries. (2) Printers. (3) Motor Vehicle Dealers. A motor vehicle dealer may separately state the amount of tax applicable to each sale of a motor vehicle and add such tax to the sales price of the motor vehicle. It shall be unlawful for a motor vehicle dealer to collect an amount stated separately as such if such dealer knows the amount to be greater than the tax applicable to such sale. The failure of such merchant to recover the tax from the purchaser shall not relieve such merchant from the obligation to pay the tax to the City. The City may assess gross receipts taxes on a vehicle dealer who collects excess business license tax shall exercise due diligence to refund • such tax, in excess of one dollar, to the purchaser within 120 days of discovering such Page 4