BPOL Ordinance

Section 4-7.2-30. Wholesale merchants; license tax rate.

Wholesale merchant means any person (i) who sells to retailers, as set forth in Section 4-7.2-29, for resale; (ii) who sells at wholesale to other wholesale merchants; or (iii) who sells at wholesale to institutional, commercial or industrial users. Every person conducting or engaging in any wholesale merchants' occupations, businesses, trades or callings shall pay an annual license tax of Four Cents for each One Hundred Dollars of gross purchases. Wholesale merchants' occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who sell:

Automotive products
Coal, coke
Dry goods
Electrical, plumbing goods
Farm products or supplies
Furniture and house furnishings
Groceries, foods or beverages
Lumber, paint and construction materials
Machinery, equipment or supplies
Metals and metal work
Paper and paper products
Petroleum and petroleum products
Sporting goods
Tobacco and tobacco products, except leaf tobacco
Waste materials


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