A. For every person engaged in the business of a commission agent, broker or merchant, not otherwise specifically taxed by other sections of this title, the business tax shall be twenty-five dollars per year for the first two persons or less who are engaged or employed in such business, plus ten dollars per year for each of the next ten persons and five dollars per year for each person in excess of twelve.
B. For the purpose of this section, the business of a commission agent, broker or merchant shall be deemed to include the buying and selling of goods, wares or merchandise by a person to the extent that the person:
1. Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;
2. Does not obtain or retain title to said goods, wares or merchandise except in one or more of the following situations: while such may be in transit, or for short periods of time before transportation commences or after it ceases; and
3. Does not store or warehouse such goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.
(Ord. 2141 § 6, 1977: Ord. 2063 § 2 (part), 1975).