For every person engaged in the business of conducting any automobile parking place, storage lot or storage place where motor vehicles are parked or stored, and a charge made directly or indirectly for such parking or storage, the business tax shall be twenty-five dollars per year, plus ten cents per year for each one thousand dollars of gross receipts. (Ord. 2141 § 4, 1977: Ord. 2063 § 2 (part), 1975).