Sec. 772.334. - Trading, etc., in tangible personal property.

(a) Every person engaged in the business of trading, bartering, serving or selling tangible personal property at retail, as owner, agent, broker or otherwise, shall pay a license tax in an amount as follows: (1) Not over $1,000 stock—$31.25. (2) The next $4,000 stock—$18.75. (3) The next $5,000 stock—$12.50 each thousand. (4) The next $10,000 stock—$9.38 each. (5) The next $30,000 stock—$5.00 each thousand. (6) The next $50,000 stock—$3.75 each thousand. (7) All additional stock over $100,000 stock—$1.25 each thousand, up to a maximum tax of $1,500, which shall entitle him to maintain one place of business, stationary or movable. He shall pay an additional license tax for each additional place of business, stationary or movable. (b) Every person engaged in the business of trading, bartering, serving or selling tangible personal property as wholesalers, distributors or jobbers, as owner, agent, broker or otherwise, shall pay a license tax based upon the average amount of stock during the fiscal year in accordance with the following schedule: (1) Not over $4,999 stock .....$43.75 (2) $5,000 to $49,999 stock .....168.75 (3) $50,000 to $99,999 stock .....293.75 (4) $100,000 to $299,999 stock .....418.75 (5) $300,000 to $399,999 stock .....543.75 (6) $400,000 to $499,999 stock .....668.75 (7) All additional stock over $500,000: $1.25 each thousand, up to a maximum tax of $937.50. (c) In all cases where a wholesaler, jobber, manufacturer or distributor carries a stock of more than one type of merchandise subject to this classification, the value of stock shall be arrived at as if one and the same; provided, that a wholesaler, jobber, manufacturer or distributor distributing primarily to his own retail stores shall only be required to pay a license tax for the activity as a wholesaler, jobber, manufacturer or distributor in accordance with the following schedule: (1) Not over $4,999 stock .....$ 21.88 (2) $5,000 to $49,999 stock .....84.38 (3) $50,000 to $99,999 stock .....146.88 (4) $100,000 to $299,999 stock .....209.38 (5) $300,000 to $399,999 stock .....271.88 (6) $400,000 to $499,999 stock .....334.38 (7) All additional stock over $500,000: $0.63 each thousand, up to a maximum tax of $468.75. (d) No license shall be required under this Section where the trading, buying, bartering, serving or selling of tangible personal property at retail or wholesale 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; provided, that this subsection shall not be construed to exempt wholesalers, distributors, jobbers or manufacturers from being required to pay the scheduled license fee outlined in this Section when distributing goods to their retail stores. (e) This Section shall not 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, § 2; Ord. 82-235-87, § 3; Ord. 82-662-295, § 32; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4) Note— Former § 804.335.