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offering for sale or delivering electricity for light orower or <br /> <br />heat or any other commercial uses shall pay a license tax of <br /> <br />one-half of one per cent. of the gross receipts of such person, <br /> <br />firm or corporation, based upon receipts from such business <br /> <br />during the preceding calendar year. In applying for such license <br /> <br />a statement of such receipts shall be submitted to the Commis- <br /> <br />sioner of Revenue. <br /> <br />32. Exterminators. <br /> <br />Every person, firm or corporation engaged in the business <br /> <br />of exterminating insect or animal pests in this City shall pay <br /> <br />a license tax of --------------------$25.00 and where the <br /> <br />gross receipts exceed $2,000.00 the tax ___________ <br />