Every junk dealer who shall, in addition to or in connection with the junk business, carry on a regular secondhand business, or shall keep in stock for retail any substantial quantity of new personal property for the sale of which either a license or an occupation tax is imposed shall, notwithstanding the license paid by him or her as a junk dealer, be subject to and shall pay the license or occupation tax as is prescribed for and imposed upon the particular business so conducted in connection with the business of junk dealer.
(1981 Code, § 18-11)