Business License Tax on Gross Receipts:
(a) Every person doing business as an adult oriented business, retail grocers, grocery stores, bakeries for retail, merchants, drugstores, confectioners, cigar and tobacco stores, tailoring shops, tailors, shoe repair shops, shoe cobblers, wood dealers, coal dealers, fluor mills, grain mills, lumber dealers, retail florists, restaurants, lunchrooms, soft drink shops, soft drink stands, ice cream parlors, ice cream stands and drive-in eating establishments shall pay a license tax based on gross annual receipts from such business as set forth in subsection (b).
(b) There is hereby levied and shall be collected upon and against every person defined and designated in subsection (a) for the privilege of doing business at any store, stand or place occupied for that purpose within the city an annual license tax as of and on the first day of July of each year, in amount and form as follows:
On every one thousand dollars ($1,000) of gross revenue or major portion thereof, the sum of fifty cents ($0.50) per one thousand collars ($1,000).
Provided, that the minimum amount hereunder shall be a license tax of twenty-five dollars ($25.00) and not any maximum.