(a) Imposition of tax; continuance. For the license year beginning 1-1-1978, and each license year thereafter, the city hereby imposes an annual mercantile license tax and registration requirement in the manner and at the fees and rates hereinafter set forth. Such tax shall continue in force on a license year basis, without annual re-enactment, unless the rate of the tax is subsequently changed.
(b) Registration required; application. Each person desiring to continue to engage in or hereafter to begin to engage in business as a retail dealer in or retail vendor of goods, wares or merchandise, or in the business of conducting a restaurant or other place where food, drink or refreshments are sold shall, on or before January 1 of the license year, or prior to commencing business in the license year, procure a mercantile license for his or her place of business, or if more than one, for each of his or her places of business in the city, from the Treasurer, who shall issue the same upon payment of a fee of $10 for each license. A separate license shall be required for each type of business conducted on the same premises. Such license shall be conspicuously posted at each place of business of every person at all times.
(c) Rate of tax.
(1) Wholesale vendors or dealers in goods, wares or merchandise shall be taxed at the rate of five-tenths of one mill on each dollar of the gross receipts of the business.
(2) Retail vendors or dealers in goods, wares and merchandise, all persons engaged in conducting restaurants or other places where foods, during or refreshments are sold, whether or not the same are incidental to some other business or occupation shall be taxed at the rate of seven and one-half tenths of one mill on each dollar of the gross receipts of the business.
(3) Wholesale and retail vendors or dealers in goods, wares and merchandise shall be taxed at the rate of five-tenths of one mill on each dollar of the gross receipts of the wholesales business and at the rate of seven and one-half tenths of one mill on each dollar of the gross receipts of the retail business.
(Ord. 4725, passed 12-18-1975; Ord. 4873, approved 12-23-1977; Ord. 5862, approved 12-28-2001; Ord. 6337, approved 11-21-2017)