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 food in hotels, restaurants, cafeterias, confectioneries, and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, of selling stocks, bonds, or other evidences of indebtedness, there is likewise hereby levied, and shall be collected, a tax equivalent to one-tenth of one percent (.1%) of the gross income of businesses grossing less than or equivalent to one hundred thousand dollars ($100,000.00) quarterly, and likewise hereby levied, and shall be collected, a tax equivalent to eighteen-one hundredths of one percent (.18%) of the gross income of businesses grossing in excess of one hundred thousand dollars ($100,000.00) quarterly, except that in business of selling at wholesale the tax shall be equal to eight one hundredths of one percent (.08%) of the gross income of the business. (Passed 12-10-20.) (Effective 7-1-21.)