9.04.135 Retail trade.

A.    Every person primarily engaged in the business of selling any goods, wares or merchandise at retail, and not otherwise specifically taxed by other provisions of this chapter, shall be classified within the category of retail trade and pay an annual license fee for each thousand dollars of gross receipts as provided in Section 9.04.240. Public utilities shall also be classified within the category of retail trade.

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.

C.    Persons engaging in retail trade and other business activities taxed on the basis of gross receipts under different rates, as provided by this chapter, may elect to combine gross receipts at one rate and obtain one license if the provisions of Section 9.04.225 apply to the combined activities. (Ord. 5017-NS § I (part), 1977)