§ 22-231. Registration required.

(a)

Any person doing any retail merchandise business, including, but not limited to, the following, shall be required to obtain a city business registration:

(1)

Grocery.

(2)

Butcher.

(3)

Drug and notion.

(4)

Florist.

(5)

Feed and seed.

(6)

Building materials.

(7)

Jewelry, furniture.

(8)

Appliance.

(9)

Hardware.

(10)

Machinery and farm implements.

(11)

Fruits and vegetable.

(12)

Shoes, haberdashery.

(13)

Antique shops.

(14)

Used furniture.

(15)

Auto supplies.

(16)

Department stores.

(17)

Poultry supply.

(18)

Hobby shop.

(19)

Wearing apparel.

(20)

Book and stationary.

(b)

The registration fee for merchants shall be established by resolution of the city council and shall consist of a base fee plus an additional amount per thousand at cost of inventory value, as reported on the merchant's state income tax return at the end of the business or fiscal year next preceding January 1. A return form may be obtained from the city clerk, and the return must be filed with the clerk.

(Code 1979, § 32-203)