Every person engaged in the business of operating a warehouse or place for the storage
of merchandise, tobacco, furniture or other goods, wares or materials; or a cold storage
warehouse; or engaged in the business of icing or precooling shall, for each warehouse
or place of storage or place where the person engages in the business of icing or
precooling, pay a license fee as set forth in Appendix A to this Code or a license
tax equal to $0.36 per $100.00 of the gross receipts of the business, as provided
in Section 26-871.
(Code 1993, § 27-444; Code 2004, § 98-777)
