No license tax shall be levied on a direct seller unless the total sales of such seller exceed $4,000 per year. The rate of tax levied on a direct seller whose total sales exceed $4,000 per year shall be the same as that charged for retail merchants or wholesale merchants, whichever is applicable. The situs for the tax shall be where such person maintains his or her place of abode.
(1998 Code, § 14-97)