Upon every person engaging or continuing within this City 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 foods in hotels, restaurants, cafeterias, confectioneries, and other public eating houses, and the services which are both incidental to and also in conjunction with the sale of other tangible personal property; except sales by any persons engaging or continuing in the business of horticulture, agriculture or grazing; or of selling stocks, bonds or other evidences of indebtedness, there is likewise levied, and shall be collected, a tax equivalent to thirty-five one hundredths of one percent (.35%) 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 (.15%) of one percent of the gross income of the business. (Passed 6-12-17.)