§ 42-121. Retail store license.  


Latest version.
  • (a)

    For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this section, there is hereby levied and assessed upon every person or association of persons, as herein defined, for each store located and operated within this state by such person or association of persons, an annual business tax in the sum of $27.55.

    (b)

    The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

    Retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property; provided that no sale shall be construed to be a retail sale where goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen as distinguished from sales of small packages at retail prices or is sold in wholesale quantities and at wholesale prices or is sold in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency.

    Retailer includes every person engaged in the business of making sales at retail. Such term shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling on the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, such principal business shall not be exempt from the license tax imposed therein; provided, further, that incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five percent of such wholesaler's total sale.

(Code 1982, § 1-12-37; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)