The clerk shall receive from every person who offers for sale or sells at public auction any goods, wares or merchandise of whatsoever name or nature, the license fee of one hundred dollars ($100.00) per year or fraction thereof; provided, that this shall not apply to any person making any sale under legal process or to sales made to satisfy any lien given by law for storage charges or for work or service performed on the articles sold. (Prior code § 5-18-1)