§ 42-122. Trading, etc., in tangible personal property.

(a)

Every person engaged in the business of trading, bartering, serving, or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a business tax of $20.60, which shall entitle him to maintain one place of business, stationary or movable, and shall pay $16.50 for each additional place of business; provided that the business tax for each bulk plant or depot of wholesale dealers in petroleum products shall be $27.55. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a business tax is paid shall not be construed to be separate places of business, and no business tax may be levied on such vehicles or the operators thereof as salesmen or otherwise.

(b)

No business tax receipt shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which a business tax receipt is required by this article and is carried on at the place of business taxed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Code 1982, § 1-12-38; 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)