Sec. 770.329. - Trading, etc., in tangible personal property.

(a) Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a license tax of $30 which shall entitle him to maintain one place of business, stationary or movable, and shall pay $30 for each additional place of business; provided, that the license for each bulk plant or depot of wholesale dealers in petroleum products shall be $75. Vehicles used by a person for the sale and delivery of tangible personal property at wholesale or retail from his established place of business on which a license tax is paid shall not be construed to be separate places of business and no license may be levied on the vehicles or the operators thereof as salesmen or otherwise. (b) No license shall be required under this Section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupational license is required by this Chapter and is carried on at the place of business licensed under the other classification, nor shall this Section apply to a person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4) Note— Former § 803.329.