Sec. 770.324. - Retail store.

(a) For the privilege of conducting, engaging in and carrying on the business of a retailer there is hereby levied and assessed upon every person or association of persons as herein defined, for each store located and operated within the General Services District by the person or association of persons, an annual license tax in the sum of $30. (b) In this Section: (1) A 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; 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 are sold in wholesale quantities and at wholesale prices to a governmental institution, subdivision or agency. (2) Retailer includes every person engaged in the business of making sales at retail but does 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, that, where food or intoxicating liquors are sold in connection with a principal business but only incidentally thereto, the principal business shall not be exempt from the license tax imposed herein. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4) Note— Former § 803.324.