§ 5.04.290. Retail sales.

A.

Every person engaged in the business of selling any goods, wares or merchandise at retail, and not otherwise specifically taxed by other business tax provisions of this chapter, shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first fifty thousand dollars ($50,000.00) or less of gross receipts, plus one dollar and twenty cents ($1.20) for each additional one thousand dollars ($1,000.00) of gross receipts or fractional part thereof in excess of fifty thousand dollars ($50,000.00)

B.

For the purpose of this section, "a retail sale" or "sale at retail" means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business.

(Prior code § 5-1.23)