Sec. 16A-77. Merchants—Retail.
Every person engaged in the business of a retail merchant shall
for each separate place of business conducted in the city pay a
license tax on all sales made during the preceding calendar year
as follows:
If the amount of sale shall not exceed two thousand dollars the
tax shall be twenty-five dollars.
On all sales over two thousand dollars the tax shall be thirty
cents on each one hundred dollars in excess of two thousand
dollars.
Where any person engaged in the business of a retail merchant
makes charges for services rendered in connection with such
business, including repair work, the gross amount received for
such services shall be included in the sales on which the
merchant's license tax is calculated, unless a separate license tax
is paid to the city in connection with the furnishing of such
services.
Every person applying for an initial retail merchant's license
from this city shall furnish proof to the commissioner of revenue
that the business for which such license is required is not of a
seasonal or temporary nature. Such proof shall consist of a duly
executed lease for a term of at least twelve months for the
property site at which the business is to be located, or if such
lease is not for twelve months such other evidence as may be
required by the commissioner of revenue. The commissioner of
revenue is hereby authorized and empowered to require the
production before him of such records, books, accounts or legal
papers by the person applying for an initial license as he shall
deem proper in order to determine whether the business will be
of a permanent nature. (4-7-69, § 54.)
