§ 4-7-24. Retail merchants; license tax rate.

(a)

Every person who sells goods, wares or merchandise at retail only and not for resale in any retail merchants' occupations, businesses, trades or callings shall pay an annual license tax of Seventeen Cents for each One Hundred Dollars of gross receipts. Retail merchants' occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who sell:

Aircraft or aircraft parts

Animal supplies or feed

Antiques

Apparel

Appliances

Automobile, trucks, boats, cycles, recreational vehicles or parts

Baked goods

Books, stationery, periodicals

Building materials

Candy or nuts

Catered foods

Cigar, tobacco products

Dairy products

Drugs or convalescent aids

Dry goods

Fabrics

Flowers or plants

Foods or beverages

Fuel or fuel products

Furniture or home furnishings

Furs

Garden or agricultural supplies

General merchandise

Gifts, novelties or souvenirs

Groceries

Hardware

Ice

Jewelry

Livestock

Luggage

Lumber goods

Machinery and equipment

Millinery

Musical instruments

Office, store, appliance or photographic supplies

Optical goods

Paint, glass, wallpaper

Premium stamp suppliers

Prepared foods

Produce

Second hand goods

Sporting goods

Vending machine goods

(b)

A retail merchant's license, the tax on which would be One Hundred Dollars ($100.00) or more were it issued for the period of one (1) year, may be issued quarterly by the Supervisor of Assessments at the request of the licensee.

(c)

Except as otherwise provided by this subsection, any person who is engaged in business as a retail merchant and as a wholesale merchant shall obtain a license for both business activities. However, any retail merchant who conducts business as a wholesale merchant may elect to do such wholesale business under a retail merchants license by paying license taxes as a retailer on both this retail and wholesale businesses. (10-1-69; 7-1-70; 1-20-71; 5-15-72; 1961 Code, § 25-47; 38-73-25; 2-77-4; 33-94-4.)