Every person who in this city engages in the business of selling at retail or wholesale any goods, wares, merchandise, commodities or services or who conducts or carries on any trade, occupation, business, or calling, for which no license or license tax is specifically provided in this chapter shall pay an annual license tax computed as follows: forty dollars plus two dollars for each employee in excess of two but not over two hundred ninety-eight; and one dollar for each employee in excess of three hundred who was employed by such person during the previous calendar year as determined in accordance with Section 5.04.100.
(Ord. 78-6-798 § 2 (part): prior code § 5.08.020 (Ord. 494 § 41, 1960))