BPOL Ordinance

Section 4-7.2-29. Retail merchants; license tax rate.

A. Every person who sells goods, wares or merchandise at retail only and not for resale in any retail merchants' occupations, businesses, trades or callings shall pay an annual license tax of Seventeen Cents for each One Hundred Dollars of gross receipts. Retail merchants' occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who sell:

Aircraft or aircraft parts
Animal supplies or feed
Appliances or electronics
Automobile, trucks, boats, cycles, recreational
vehicles or parts
Baked goods
Books, stationery, periodicals
Building materials
Candy or nuts
Catered foods
Cigar, tobacco products
Dairy products
Drugs or convalescent aids
Dry goods
Flowers or plants
Foods or beverages
Fuel or fuel products
Furniture or home furnishings
Garden or agricultural supplies
General merchandise
Gifts, novelties or souvenirs
Lumber goods
Machinery and equipment
Musical instruments
Office, store, appliance or photographic supplies
Optical goods
Paint, glass, wallpaper
Premium stamp suppliers
Prepared foods
Second hand goods
Sporting goods
Vending machine goods

B. A retail merchant's license, the tax on which would be One Hundred Dollars or more were it issued for the period of one year, may be issued on an installment basis by the Director at the request of the licensee.

C. Except as otherwise provided by this Subsection, any person who is engaged in business as a retail merchant and as a wholesale merchant shall obtain a license for both business activities. However, any retail merchant who conducts business as a wholesale merchant may elect to do such wholesale business under a retail merchants license by paying license taxes as a retailer on both this retail and wholesale businesses.


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