§ 6-33. Wholesale merchants.

(a)

Every person engaged in business as a wholesale merchant shall pay a license tax of $0.10 per $100.00 of base year gross purchases. However, in no case shall the tax imposed under this section exceed $20,000.00 per year.

(b)

Every cooperative which sells to others for resale only or which sells to commercial, industrial, or institutional users shall pay the license tax prescribed in subsection (a).

(c)

Goods, wares and merchandise not belonging to a wholesale merchant which are offered for sale by the wholesale merchant or by any other person at the wholesale merchant's duly licensed place of business shall require such wholesale merchant to obtain a license as a commission merchant as provided in section 6-32.

(Ord. of 9-22-04(1), § 1)

(Ord. of 9-22-04(1), § 1)