(a) As used in this section:
(1) “General store” means any store or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale either at retail or wholesale;
(2) “Person” includes any group or combination acting as a unit, individual, committee, guardian, trustee, executor, administrator, partnership, co-partnership, joint adventure, association, trust, firm or corporation, either domestic or foreign, which is controlled or held with others by majority stock ownership or ultimately controlled or directed by one management or association of ultimate management; and
(3) “Special store” means any store or stores or any mercantile establishment or establishments, in which goods, wares or merchandise or any kind except cigarettes, tobacco products and soft drinks are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin-operated device or devices, owned and operated by the store proprietor.
(b) Every person establishing, operating or maintaining one or more special stores within the city under the same general management, supervision or ownership shall pay $20 per year for each store.
(c) Every person establishing, operating or maintaining one or more general stores within the city under the same general management, supervision or ownership shall pay $20 per year for each store.
(d) The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this article:
(1) The United States of America, the state and its political subdivisions;
(2) Religious and charitable organization; and
(3) Any person or persons engaged within this state in the business of producing agricultural products who, individually or collectively, sell in such store only agricultural products which he, she or they have produced.
(e) The license fee provided for in this section shall be one-half of that prescribed in subsections (b) and (c) above, if the license applicant seeks a license for any period of less than one year.