§ 102-99. Retailers.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, provided that no sale shall be construed to be a retail sale when goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen, as distinguished from sales of small packages at retail prices, or when goods, wares and merchandise are sold in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency.

Retailer includes every person engaged in the business of making sales at retail. The term "retailer" shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, the principal business shall not be exempt from the license tax imposed in this section. Incidental sales not otherwise excepted in this definition made by a licensed wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five percent of such wholesaler's total sale.

(b)

Tax levied. For the privilege of conducting, engaging in and carrying on the business of a retailer, there is levied and assessed upon every person for each store located and operated within this county by such person an annual license tax of $30.00.

(Code 1970, § 16½-11(w); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)