(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GENERAL STORE. Any store or stores 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.
PERSON. Includes any group or combination acting as a unit, individual, committee, guardian, trustee, executor, administrator, partnership, copartnership, joint adventure, association, trust, firm or corporation, either domestic or foreign, which is controlled or held with others by majority stock ownership or ultimately controlled or directed by one management or association of ultimate management.
SPECIAL STORE. Any store or stores or any mercantile establishment or establishments, in which goods, wares or merchandise of any kind except cigarettes, tobacco products and soft drinks are purchased, ordered, sold or offered for sale, either at retail or wholesale, and which contains no coin-operated device or devices, owned and operated by the store proprietor.
(B) Every person establishing, operating or maintaining one or more special 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:
(1) For one store, or more, but not to exceed five stores, $5 for each store;
(2) For six stores, or more, but not to exceed ten stores, $20 for each additional store;
(3) For 11 stores, or more, but not to exceed 15 stores, $40 for each additional store;
(4) For 16 stores, or more, but not to exceed 20 stores, $60 for each additional store;
(5) For 21 stores, or more, but not to exceed 30 stores, $80 for each additional store;
(6) For 31 stores, or more, but not to exceed 50 stores, $200 for each additional store;
(7) For 51 stores, or more, but not to exceed 75 stores, $400 for each additional store; and
(8) For each store in excess of 75, $500 for each additional store.
(C) Every person establishing, operating or maintaining one or more general stores within this 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:
(1) For one store, or more, but not to exceed five stores, $15 for each store;
(2) For six stores, or more, but not to exceed ten stores, $40 for each additional store;
(3) For 11 stores, or more, but not to exceed 15 stores, $80 for each additional store;
(4) For 16 stores, or more, but not to exceed 20 stores, $120 for each additional store;
(5) For 21 stores, or more, but not to exceed 30 stores, $160 for each additional store;
(6) For 31 stores, or more, but not to exceed 50 stores, $400 for each additional store;
(7) For 51 stores, or more, but not to exceed 75 stores, $800 for each additional store; and
(8) For each store in excess of 75, $1,000 for each additional store.
(D) The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this section:
(1) The United States of America, the state and its political subdivisions;
(2) Religious and charitable organization; and
(3) Any person or persons engaged within this state in the business of producing agricultural products who, individually or collectively, sell in such store only agricultural products which he, she or they have produced.
(E) The license fee provided for in this section shall be one-half of that prescribed in divisions (B) and (C) above, if the license applicant seeks a license for any period of less than one calendar year.
(1986 Code, § 741.26)