(a)
Every person who engages in or conducts business in the city as a soliciting agent
or solicits orders in the city for goods, wares and merchandise, services, business
services, repair services and the like, and who is not otherwise in this chapter taxed,
shall pay for the privilege of doing so an annual license tax of $50 or, if the annual
gross receipts derived from such activities equal or exceed $100,000, $0.20 per $100
of all the gross receipts from such activities.
(b)
Any person engaged solely in the manufacture and sale of his own manufactured goods,
wares and merchandise, and who maintains no place of business in the city other than
for the solicitation of orders for his manufactured products, and who sells only to
licensed jobbers and not to retailers or consumers, and who makes delivery to jobbers
form his manufactured goods, wares and merchandise that are regularly stored in the
city, shall be licensed and pay a tax under the provisions of this section. (Code
1963, Sec. 20-87; Ord. No. 2863, 10/25/83, Sec. 8; Ord. No. 2988, 11/17/84, Sec. 10;
Ord. No. 3834, 11/18/95, Sec. 6; Ord. No. 3870, 6/15/96, Sec. 3)
