Upon every person engaging or continuing within this Town in the business of selling any tangible property whatsoever, real or personal, including the sales of food, and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioners and other public eating houses, except sales by any person engaging in or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidence of indebtedness, therein in likewise hereby levied and shall be collected, a tax equivalent to fifty-one hundredths (.50) of one percent (1%) of the gross income of the business, except that in the business of selling at wholesale the tax shall be equal to fifteen one hundredths (.15) of one percent (1%) of the gross income of the business.
(Ord. 96-06. Passed 11-7-96.)