Upon every person engaging or continuing within the city in the business of selling any tangible property whatsoever, real or personal, including the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales of any person engaging or continuing in the business of horticulture, agriculture or grazing, or selling stocks, bonds or other evidence of indebtedness, there is hereby levied, and shall be collected, a tax equal to .3750% of the gross income of the business with gross sales of $125,000 or more per quarter-year; in the case of selling at wholesale, the tax shall be equal to 0% of the gross income of the business.
(Ord. 1276, passed 6-29-00; Am. Ord. 1984, passed 12-7-15)