Upon every person engaging or continuing within this City in the business of furnishing any real or tangible personal property which has a tax situs in this City, or any interests therein, in the form of rentals, royalties, fees or otherwise, the tax shall be one half of one percent (.5%) of the gross income of any such activity.
The term “tangible personal property”, as used herein, shall not include money or public securities.
(1977 Code 5-410.)