Upon every person engaging or continuing within the City in the business of selling any tangible property, real or personal, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or selling stocks, bonds or other evidences of indebtedness, there is hereby levied and shall be collected a tax equivalent to .50 per one hundred dollars ($100.00) income of the business, provided however, those businesses, as above described, which have gross sales greater than fifteen million dollars ($15,000,000), shall be taxed at a rate of .37 on that incremental portion of gross sales greater than fifteen million dollars ($15,000,000). In the case of wholesaler or jobber, the tax shall be equal to .15 per one hundred dollars ($100.00) income of the business. (Ord. 2063. Passed 4-21-05.)