Upon every person engaging or continuing within the City to do business of selling any tangible property whatsoever, real or personal, including the sale of food, and the services incident to the sale of food in hotels, restaurants, cafeteria, confectionaries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds, or other evidences of indebtedness, there is likewise hereby levied, and shall be collected, a tax equivalent to thirty-three cents (33¢) per one hundred dollars ($100.00) of gross income of the business, except that in the case of selling at wholesale or jobber, the tax shall be equal to fifteen cent (15¢) per one hundred dollars ($100.00) of the gross income of the business. (Passed 11-15-16.)