(a) Upon every person engaging or continuing within the town in the 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, cafeterias, confectioneries and other public eating houses, excepting 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 forty one-hundredths of 1% of the gross income of the business; except that, in the case of a wholesaler or jobber, the tax shall be equal to fifteen one-hundredths of 1% of the gross income of the business. A person exercising any privilege taxable under §§ 745.24 or 745.25 of this article and engaging in the business of selling his or her natural resources or manufactured products at retail in the town shall be required to make returns of the gross proceeds of such retail sales and pay the tax imposed in this section for the privilege of engaging in the business of selling such natural resources or manufactured products at retail in the town. But, any person exercising any privilege taxable under §§ 745.24 or 745.25 of this article and engaging in the business of selling his or her natural resources or manufactured products to manufacturers, wholesalers or jobbers and, in the case of limestone, sand, gravel or other mineral product, to commercial consumers, shall not be required to pay the tax imposed in this section for the privilege of selling such natural resource products or manufactured products at wholesale.
(b) Manufacturers exercising any privilege taxable under § 745.09 of this article shall not be required to pay the tax imposed in this section for the privilege of selling their manufactured products for delivery outside of the town, but the gross income derived from the sale of such manufactured products out of the town shall be included in determining the measure of the tax imposed on such manufacturer in § 745.25 of this article.
(c) There is excepted from the provisions of this section the sale of intoxicating liquors at retail by any person, firm or corporation when such sale is subject to other taxation by the town.
(Ord. passed 6-30-1971; Ord. passed 7-1-1976; Ord. 1990-05, passed 6-12-1990)