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If the amount of sale shall not exceed two thousand dol- lars the tax shall be twenty-five dollars. On all sales over two thousand dollars the tax shall be thirty cents on each one hundred dollars in excess of two thousand dollars. Where any person engaged in the business of a retail mer- chant makes charges for services rendered in connection with such business, including repair work, the gross amount re- ceived for such services shall be included in the sales on which the merchant's license tax is calculated, unless a separate li- cense tax is paid to the city in connection with the furnishing of such services. Every person applying for an initial retail merchant's li- cense from this city shall furnish proof to the commissioner of revenue that the business for which such license is required is not of a seasonal or temporary nature. Such proof shall con- sist of a duly executed lease f or a. term of at least twelve months for the property site at which the business is to be located, or if such lease is not for twelve months such other evidence as may be required by the commissioner of revenue. The commissioner of revenue is hereby authorized and empow- ered to require the production before him of such records, books, accounts or legal papers by the person applying for an initial license as he shall deem proper in order to determine whether the business will be of a permanent nature. (4-7-69, § 54.) Sec. 16A-78. Same—Placing vending machines. Every person engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall be classified as a retail merchant and shall pay an annual license tax for the privilege of doing business in this city in the same amount provided for other retail merchants in section 16A-76; provided, that if any such person has more than one definite place in this city at which goods, wares or merchandise are stored, kept or assembled, for supplying such vending machines the annual license tax provided shall be im- posed for each such definite place in excess of one. The use of a cigarette vending machine on premises which are not already covered by a tobacco retailer's license shall re- quire the owner of such cigarette vending machine to take out a tobacco retailer's license for that location. 238.28 Supp. # 12, 8-69