§ 13-123. Retail store receipts.

(a)

For the privilege of conducting, engaging in and carrying on the business of a retailer there is hereby levied and assessed upon every person for each store located and operated within this county by such person, an annual business tax on the maximum number of employees actually employed, or to be employed during the receipted year and shall be at the following rates:

(1)

1—10 ..... $30.00

(2)

11—25 ..... 60.00

(3)

26 or more employees ..... 90.00

(b)

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

(1)

Retailer includes every person engaged in the business of making sales at retail.

(2)

Retail sale or sale at retail means any sale to a consumer or to any persons 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 to any governmental institution, subdivision or agency.

(c)

The term "retailer" 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 only 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, the principal business shall not be exempt from the license tax imposed herein. 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 (5) percent of such wholesaler's total sale.

(d)

In determining the number of employees employed all principals shall be deemed employees and be included in the calculation.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)