9.04.140 Grocer, retail or wholesale.

A.    Every person primarily engaged in business as a grocer shall be classified within the grocer category and pay a license fee for each one thousand dollars of gross receipts as provided in Section 9.04.240.

B.    "Grocer" includes any business in which the principal activity of the business consists of the retail or wholesale sale of foodstuffs intended for human consumption, but does not include restaurants or any other businesses where food products are prepared on the premises for immediate consumption.

C.    Persons engaging in grocery sales 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)