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• § 16A-108 LICENSES § 16A-111 The sum to be paid by retailers of tobacco, snuff, cigars or cigarettes shall be for the privilege a specific tax of five dol- lars, which shall be assessed and collected as other assess- ments upon license, but which shall not be in lieu of mer- chant's license on sales. This section shall be construed to require of any person taking out this special license tax to sell tobacco, snuff, cigars or cigarettes a merchant's license in addition thereto based • on amount of sales. (4-7-69, § 85.) Sec. 16A-108. Tourist homes. Every person operating a tourist home or renting rooms to transient guests on a daily basis shall pay for the privilege of doing such business in the city an annual license tax of five dollars, and two dollars additional for each room so used in excess of one. (4-7-69, § 86.) Sec. 16A-109. Trailer camps. Every person operating commercially a trailer park or trailer parking area within the city shall pay an annual license tax at the rate of five dollars for each parking space so pro- vided up to five spaces and at the rate of one dolllar for each parking space so provided in excess of five spaces. (4-7-69, § 87.) Sec. 16A-110. Undertakers, embalmers and funeral directors. Every person who is engaged in business as an undertaker, embalmer or funeral director shall pay a license tax of one hundred and twenty-five dollars, and in addition thereto, if the gross receipts of such person for the preceding calendar year, exceeded ten thousand dollars an additional sum of thirty cents for each one hundred dollars of excess of such receipts • over ten thousand dollars. (4-7-69, § 88.) Sec. 16A-111. Vehicles using loudspeakers, etc., for advertis- ing. For each vehicle used on the streets of the city for adver- tising by means of loudspeakers, radio or other mechanical equipment, there shall be an annual fee of one hundred dol- lars which license fee shall not be prorated. The payment of 238.41 Supp. # 12, 8-69 L