Upon every person engaging or continuing within the Town in the business of selling any tangible property whatsoever, real or personal, including the sale of food, and the service 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, or of selling stocks, bonds or other evidence of indebtedness, there shall be collected a tax equivalent to one-half of one percent of the gross income of the business.
(Passed 5-6-86)