(a) As used in this section:
(1) "General store" means any store or stores or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale either at retail or wholesale;
(2) "Person" includes any group or combination acting as a unit, individual, committee, guardian, trustee, executor, administrator, partnership, co-partnership, joint adventure, association, trust, firm or corporation, either domestic or foreign, which is controlled or held with others by majority stock ownership or ultimately controlled or directed by one management or association of ultimate management; and
(3) "Special store" means any store or stores or any mercantile establishment or establishments, in which goods, wares or merchandise of any kind except cigarettes, tobacco products and soft drinks are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin-operated device or devices, owned and operated by the store proprietor. (Passed 6-20-94.)
(b) General Stores. Every person establishing, operating or maintaining one or more general stores within the City shall pay annual license taxes as follows:
1 to 5 stores | $15.00 each |
6 to 10 stores | 40.00 each additional store |
11 to 15 stores | 80.00 each additional store |
(c) Special Stores. Every person establishing, operating or maintaining one or more special stores within the City shall pay annual license taxes as follows:
1 to 5 stores | $5.00 each |
6 to 10 stores | 20.00 each additional store |
11 to 15 stores | 40.00 each additional store |
(Ord. 97-003. Passed 4-21-97.)