9.04.145 Motor vehicle dealers (new and used).

A.    Every person engaged in the business of selling new or used motor vehicles at retail shall pay a license fee for each thousand dollars of gross receipts as provided in Section 9.04.240.

B.    Persons engaging in motor vehicle 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)