(a) Every person establishing, operating or maintaining one or more general stores within the City under the same general management, supervision or ownership shall pay the annual license taxes hereinafter prescribed for the privilege of establishing, operating or maintaining such stores to-wit, for one store or more, but not to exceed five stores, fifteen dollars ($15.00) for each store.
(b) "General store" means and includes any store or any mercantile establishment in which goods, wares or merchandise of any kind are purchased, ordered, sold or offered for sale either at retail or wholesale.
(1972 Code §11-2-6)