§ 772.329. Retail store license.

(a)

For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this Section, there is levied and assessed upon every person or association of persons as herein defined for each store located and operated, the following license tax based upon the average amount of inventory at one time during the fiscal year. Leased departments of stores shall pay a separate license tax on each department.

(1)

Not over $1,000 stock—$31.25.

(2)

The next $4,000 stock—$18.75 each thousand.

(3)

The next $5,000 stock—$12.50 each thousand.

(4)

The next $10,000 stock—$9.38 each thousand.

(5)

The next $30,000 stock—$5.00 each thousand.

(6)

The next $50,000.00 stock—$3.75 each thousand.

(7)

All stock over $100,000.00—$1.25 each thousand, up to a maximum tax of $1,500.

In all cases where a retailer carries a stock of more than one type of merchandise subject to this classification, then the value of stock shall be arrived at as if one and the same.

(b)

As used in this Section:

(1)

Retailer includes every person engaged in the business of making sales at retail, but shall not include bulk plants engaged principally in the sale of gasoline and other petroleum products, ice plants, or ice dealers engaging principally in the sale of 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, restaurants, cafes, cafeterias, hotels and liquor stores; provided, 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 herein.

(2)

Retail sale or sale at retail means a sale to a consumer or to a person for a purpose other than for resale in the form of tangible personal property, whether owned or sold on open account or on consignment and whether the sale is of the equity in the property; provided, that no sale shall be construed to be a retail sale where 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 is sold in wholesale quantities and at wholesale prices to a governmental institution, subdivision or agency.

(Ord. 80-765-409, § 2; Ord. 82-235-87, § 2; Ord. 82-662-295, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.330.