Every person, firm or corporation conducting, managing, or carrying on a business consisting mainly of manufacturing or processing goods, wares or merchandise or a milling operation, together with every other association of persons maintaining a place of business wherein the products of its members are received and prepared for shipment or sale, not otherwise especially licensed by any other section of this chapter and chapter 5.04 of this title, the annual gross receipts of such business for the calendar year preceding which a license tax is due amounts to less than one hundred thousand dollars ($100,000.00) shall pay the semiannual tax of fifteen dollars ($15.00), one hundred thousand dollars ($100,000.00) and over shall pay the semiannual tax of fifteen dollars ($15.00) plus one dollar twenty five cents ($1.25) for each additional ten thousand dollars ($10,000.00) annual gross receipts or fraction thereof. (Prior code § 2246)