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, and the service incident to the sale of food in hotels, restaurants, cafeterias, confectionaries 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 five tenths of one percent (.5%) of the gross income of the business.
(Ord. 299. Passed 5-15-06.)